[讨论]懂这个的进来看看，中加双边税务协定，

夏花灿烂

pighead

Post by pighead
在网上找了一下，找到这个东东，估计对短登但又是税务居民的有帮助，不过我不懂，希望有专业人士看看

新法规速递>>纯文字版
中华人民共和国政府和加拿大政府关于对所得避免双重征税和防止偷漏税的协定


　　中华人民共和国政府和加拿大政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：

　　第　一条　　人的范围
　　本协定适用于缔约国一方或者同时为双方居民的人。

　　第　二　条　　税种范围
　　一、　本协定特别适用现行税种是：
　　（一）　在加拿大方面：
　　加拿大政府征收的所得税。
　　（以下简称“加拿大税收”）
　　（二）　在中华人民共和国方面：
　　１、　个人所得税；
　　２、　中外合资经营企业所得税；
　　３、　外国企业所得税；
　　４、　地方所得税。
　　（以下简称“中国税收”）
　　二、　本协定也适用于本协定签订之日后增加或者代替第一款所列税种的相同或者实质相似的税收。缔约国双方有关当局应将各自税法所作的实质变动，在其变动后的适当时间内通知对方。

　　第　三　条　　一...

稍微有点明白了。发现如果报税，根本不用交税了。收入太低了。

pighead

刚刚看看加拿大2005年联邦税率，年收入低于35595是16%，35596 - 71190 部分是22% ，71191-115739 是26%，115739以上是29% 省税另算，看来阿省比较简单。

魁北克另算

Newfoundland and Labrador10.57% on the first $29,590 of taxable income, +
16.16% on the next $29,590, +
18.02% on the amount over $59,180

Prince Edward Island9.8% on the first $30,754 of taxable income, +
13.8% on the next $30,755, +
16.7% on the amount over $61,509

Nova Scotia8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820, +
17.5% on the amount over $93,000

New Brunswick9.68% on the first $32,730 of taxable income, +
14.82% on the next $32,732, +
16.52% on the next $40,965, +
17.84% on the amount over $106,427

Ontario6.05% on the first $34,010 of taxable income, +
9.15% on the next $34,010, +
11.16% on the amount over $68,020

Manitoba10.9% on the first $30,544 of taxable income, +
14% on the next $34,456, +
17.4% on the amount over $65,000

Saskatchewan11% on the first $36,770 of taxable income, +
13% on the next $68,286, +
15% on the amount over $105,056

Alberta10% of taxable income

British Columbia6.05% on the first $33,061 of taxable income, +
9.15% on the next $33,062, +
11.7% on the next $9,794, +
13.7% on the next $16,268, +
14.7% on the amount over $92,185

Yukon7.04% on the first $35,595 of taxable income, +
9.68% on the next $35,595, +
11.44% on the next $44,549, +
12.76% on the amount over $115,739

Northwest Territories5.9% on the first $33,811 of taxable income, +
8.6% on the next $33,811, +
12.2% on the next $42,317, +
14.05% on the amount over $109,939

Nunavut4% on the first $35,595 of taxable income, +
7% on the next $35,595, +
9% on the next $44,549, +
11.5% on the amount over $115,739