Duty Wu system of Canada is main close by tax of tax of income tax, capital, business tax, property, sea duty, and wage tax is comprised 6 times partly. Be in Canada, 3 class government namely federally, province government and municipal government all have authority levy. Collect a product to serve duty and surtax federally, except province of tower of A Er rich other each province all imposes retail tax. Federally the duty of one class still has charter duty and sea custom duty. Save one class to collect wage tax and rich patent royalities. And the levy limits of municipal government tax of property of be confined to.
Income tax holds the majority of national finance income. With was 1996 exemple, income tax income occupies the 50 ％ of budgetary receipts. The expropriation of income tax is right the company that seems place and individual, of the business affairs activity that the company undertakes according to its property, seat and place different, tax rate differs to 45.6 ％ from 22.1 ％ . The individual is mixed according to income level of living province different assume the tax rate that differs to 54.2 ％ by 7 ％ .

The product serves duty

Be similar to the value added tax of a lot of Europe countries, the product that Canada offers to churchyard and service collect the product of 7 ％ to serve duty.

Product and cent are sold include retail all need to pay a product service tax, however certain project can get drawback, the goods that includes inventory to go up, fixed assets and the defray project in this business and service. Because final user has no credit of any devoted duty Wu, will most the effect that suffers a product to serve duty. The goods to the entrance and service also will collect a product to serve duty, and exit is not collected.

To a few including 0 tax rate or duty-free goods and service will not collect a product to serve duty. But, the offer person of any products or service buys to its even if the product of 0 tax rate or service still can apply for to throw duty Wu credit, accordingly, the product serves duty to do not have an influence almost to these projects, basically be drug of exit, basic every day object, prescription, medical apparatus and instruments and agriculture and fish product.

However, the duty-free product that the offer person of any products or service buys to its or service will cannot apply for to throw duty Wu credit. Serve as a product or serve offer before just bearing paragraph duty Wu, and its plan in the product that offers into oneself and service. Duty-free product and service basically are healthy health care service, education, children attends reach legal aid to wait.

Corporation tax is decided really

Company tax rate because of company property different and different. The company can be divided for dweller and blame dweller company. The income tax of dweller company of Canada will be collected to each income inside limits of its whole world, the income tax of company of dweller of and rather than is only right its are collected at share of Canadian churchyard income. Dweller and the delimit standard that are not dweller company are central management and control place, namely seat of board of directors, the company manages seat effectively. Of course, below certain and specific situation the company also can be maintained Canadian dweller company.
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