Canadà: Entorn econòmic
For further information, consult the dedicated page on the website of the Government of Canada.
Non-resident corporations are subject to corporate income tax on taxable capital gains arising on the disposition of taxable Canadian property (50% of capital gains less 50% of capital losses).
Start-up expenses are not deductible, the same as for federal, provincial, and territorial income taxes and government-imposed fines and penalties. Mining and oil and gas companies are generally allowed a 100% deduction for grassroots exploration costs, whereas other development costs are deductible at the rate of 30% on a declining-balance basis.
All provinces and territories charge a land transfer tax or registration fee on the purchaser of real property within their boundaries, calculated on the sale price or the assessed value of the property sold at rates varying between 0.02% to 5% (higher rates may apply for non-residents).
Employers need to contribute to social security on behalf of their employees, with rates varying according to the territory. The maximum pensionable earnings under the Canada Pension Plan (CPP) for 2023 is CAD 66,600. For 2023, employers are required to pay, for each employee, government pension plan contributions up to CAD 3,500 and employment insurance premiums up to CAD 1,403.43.
Payroll taxes are charged at a maximum rate between 1.95% and 4.3%.
Provinces and territories implement carbon taxes in accordance with the Greenhouse Gas Pollution Pricing Act.
Canada | OECD | United States | Germany | |
Number of Payments of Taxes per Year | 8.0 | 10.1 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 131.0 | 163.6 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 24.5 | 41.6 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Federal Tax Rate (2023) | Progressive from 15 to 33% |
From CAD 0 to CAD 53,359 | 15% |
From CAD 53,359 to CAD 106,717 | 20.5% |
From CAD 106,717 to CAD 165,430 | 26% |
From CAD 165,430 to CAD 235,675 | 29% |
Above CAD 235,675 | 33% |
Provincial Tax Rate | Progressive from 4 to 21.8%. For a full list, consult the Government of Canada website. |
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Actualitzacions: November 2023