招呼新毕业的同学，跟我一起学税法

Huangxyqjy

新毕业的54班同学，大家对加拿大的税法了解吗？
我手上的材料是当初学CGA的时候从网上下载的，当时纯粹为了考试，囫囵吞枣看了一遍，啥都没记住， 考试时纯粹狗皮倒灶混过去了。
现在毕业了闲着看看，突然发现这不是我们一直老讨论的东西吗？
The tax portion of this course provides an explanation of the Canadian tax system, its objectives, and its structure. It outlines the general scheme of the tax system and the reasons for its existence. You will learn who must pay income tax in Canada and about the concept of income for purposes of the Income Tax Act (ITA).
You will learn about the rules for computing business income for income tax purposes and what is considered business income for income tax purposes as well as how to compute business income. The course covers the rules relating to the acquisition and disposition of capital property on which capital cost allowance may be claimed and sources of income such as interest, dividends, rental income, pension benefits, and many others. You will also learn more about the government’s fiscal policy concerning saving for retirement.
The course also provides a general discussion of the implications of common international transactions where you will study, in a general way, the implications for Canadian residents who leave Canada and for non-residents who earn income in Canada.

离我短登还有几个月，打算把税法好好研究下，有心得的话跟大家分享。

Huangxyqjy

下面就看到哪里做做笔记啦。
现在的税法源自1917，a major reform of the Canadian income tax system, became effective on January 1, 1972.
负责的部门不一样。
The Tax Policy Branch of the Department of Finance is responsible for the development and evaluation of federal taxation policies and legislation. However, the actual collection of taxes and interpretation of tax law (compliance) are the responsibility of the Canada Revenue Agency (CRA). CRA is accountable to Parliament through the Minister of National Revenue. The Minister of National Revenue is responsible for compliance with Canada’s tax and trade legislation.

Huangxyqjy

税么，第一要公平。 （Equity）
1， equal treatment of people in similar positions (horizontal equity).
2， taxpayers with a greater ability to pay tax should bear a higher burden of tax (vertical equity)
第一个好理解，第二个
Vertical equity implies that persons with income of $100,000 should proportionally pay more tax than those that earn $20,000 because they have at their disposal more funds in excess of those needed to satisfy their personal needs, and there should be an “equality of sacrifice” by all taxpayers.
也就是说你挣的多你的税就更多。
John Stuart Mills， 这个当年折磨我的经济学家提出来的。

Huangxyqjy

税，第二要中立（Neutrality）
the tax system should not influence the allocation of resources within the private sector. In other words, it must not affect the business or investment decisions of taxpayers. Therefore, it should not provide incentives to carry out certain activities or to carry out activities in a particular way.
纯属屁话，有规则就有漏洞，避税专家吃的就是这碗饭好不啦。

Huangxyqjy

和天朝不一样，加拿大的税法原则是简单（Simplicity）
由于人人都要报税，必须得简单啊。
Ideally, individuals with simple tax situations should not be compelled to seek professional advice to prepare their returns.
各位在天朝挣》12万年薪的还在自行申报吗？ 反正我早就懒得报了。

对于BUSINESS来说，也是简单为好。
a tax system is expected to have some degree of complexity, particularly with regard to business transactions. It should not, however, be so complex that only a limited number of tax professionals can understand how it works.
When taxpayers and government officials can no longer apply the provisions of the ITA without professional assistance, the degree of dissatisfaction towards the system increases and incites tax avoidance (civil wrongdoing involving the payment of tax with interest plus penalties) and tax evasion (a criminal activity).
我大天朝把税务弄得那么复杂，增加了交易成本，也给贪官污吏以寻租机会。

Huangxyqjy

Certainty means that taxpayers know in advance the tax consequences of any transaction so that they may plan their affairs accordingly.
但是看上去和天朝一样，拿工资的比做生意的倒霉。
employment income is subject to a less favourable tax treatment than business income

Huangxyqjy

Economic growth
其实是和neutrality冲突的。
This is done by introducing special incentive measures in the ITA that often add to the complexity of the system and create inequities.
经济发展和公平中立确实冲突啊。

Huangxyqjy

International competitiveness
加拿大和米国一对好基友，
The income tax payable in Canada must be competitive with the tax payable in other countries, especially the United States
加拿大号称万税之国，可是我觉得只要交的税用之于民，倒也还好。
每年我交给天朝的税，只养了些贪官污吏，让我不爽。

Huangxyqjy

下面进入正题。
Canada has chosen to use the residence criterion as the primary basis for the liability for tax. Non residents are subject to tax in Canada using the source of income criterion.
ITA有44个部分！！ 幸好俺们只学PART I。

Huangxyqjy

There are two general principles governing liability for Part I tax. They are as follows:
1.        A person who is resident in Canada is liable for Part I tax on his world income (that is, income from all geographic sources).
2.        A non-resident person may be liable for Part I tax only if that person:
•        was employed in Canada,
•        carried on a business in Canada, or
•        disposed of a taxable Canadian property.
The Part I tax for the non-resident person is calculated on the income from these three items only, not world income.
看看，这就是我们通常说知道的居民/非居民的税务。 简单来说，居民要就全球收入纳税，非居民只有在加拿大被雇佣/做生意/卖房才要纳税。但是非居民也要对由加拿大的其他利息股息养老金等收入纳税，税率为25%。  但是这个不用操心，在拿到这些收入的时候就是扣过税了的，类似天朝存折上自动扣利息税。
A non-resident may also be liable for Canadian tax on other types of income from Canadian sources (interest, dividends, pension income, and so on) under Part XIII of the ITA. The tax in this case is set at a fixed rate of 25% (this rate may be reduced under tax conventions) and is deducted at source.
这里不光是人，基金/公司都可被视为居民。
Note that for tax purposes, a person includes individuals, trusts, and corporations.

Huangxyqjy

In determining an individual’s residence for tax purposes, a distinction is made between two separate concepts:
1.        The general concept of residence, which is not defined in the ITA but the meaning of which has been determined by the courts. It is where the individual, in the settled course of his or her life, normally lives. Factors the court considers include: residential ties, (dwelling place, spouse or common law partner, dependants), length, time, object, intention, and continuity concerning stays in Canada, personal property in Canada, and social or economic ties with Canada. IT221R3-CONSOLID, Determination of an individual’s residence status details these factors and others. This bulletin is available on the CRA website.
以上是通常概念的居民。 就是住哪儿的算哪儿的居民。
2.        The concept of deemed residence. An individual is deemed to be a resident of Canada for the entire year in specified cases which include:
•        sojourning in Canada for 183 days or more in a year,
•        being a member of the Canadian forces,
•        performing services outside Canada under an international assistance program of the Canadian International Development Agency (CIDA), if the individual was resident in Canada at any time during the three months prior to the day the services commenced, or
•        being an officer or servant of Canada or a province if, immediately prior to the appointment, the individual was resident in Canada.
deemed residence貌似比较复杂，跟大家相关的就是一年住满183天算deemed residence。

It is an either/or situation. If a person is a resident of Canada, then that person cannot be a deemed resident. When a person is deemed to be a resident, the normal rules for determining residence do not apply. Such a person is considered to be resident for the entire year and is liable for Part I tax on world income.

Huangxyqjy

注意这跟国籍一毛钱关系也没有，加籍人士住外国可能不需要交税，外籍人士住加国可能需要交税。 如果两国有协议，可以避免双重征税。天朝有吗？ 没看到呢。
In summary, when assessing the Part I tax liability of an individual who has been a non-resident in prior years, you should do the following:
•        Determine whether the individual has sojourned in Canada for 183 days or more in a year. If so, he is deemed to be a resident for the entire year.
注意住满183天默认居民哦。
•        If not, determine whether the individual is a resident in fact, using the general rules as outlined. If so, he is a resident for the entire year.
•        If not, determine if the individual has immigrated to Canada. If so, it is only from that date onward that he is taxable in Canada on his world income.
大家注意上面这条，大家是在移民进加拿大之日，加拿大才对你以后的全球收入征税。
•        If not, it is only the specific income types previously mentioned that will be subject to Part I tax.

Huangxyqjy

我在玩单机吗？ 瑞班呼唤加精。。。。

lamjin

不错。

gudebai80

学习ing....希望楼主加油更新。

mengmengft

dabei

只有交税的才会给你加精，我交税我傲娇

可惜不是版主

再说了，刚发贴就要加精，功利啊，需要点时间验证吧

Huangxyqjy

公司比较好认定,1965/4/26 后成立于加拿大的公司都是deemed to be a Canadian resident.
加拿大境外的公司也可能 be deemed resident if their mind and management occurs in Canada. That is, where the Board of Directors meets, and where books and records are kept, among other factors.
这条其实跟没说一样,我原来认识的一老外亿万富翁就鸡贼的,HK公司全部去欧洲开董事会.

Huangxyqjy

三类人可以豁免,但是和大部分人都没关系
1.        Persons who are employees of a foreign country (government employees) and are required to reside in Canada to perform their duties, and members of their family;
2.        Persons that are not profit oriented such as municipal authorities, labour organizations, and non profit organizations; and
3.        Persons that have a tax deferral purpose such as trusts under registered retirement savings plans, registered pension plans, and registered education savings plans.

Huangxyqjy

an individual is required to compute and pay Part I tax on the income earned from January 1 to December 31 of each year.
A corporation will compute and pay Part I tax on its income for the period corresponding to its fiscal period (that is, the period for which the accounts of the corporation are made up), as long as this period does not exceed 53 weeks.
简单的说就是,个人按照日历年报税,公司按财年报税.