中国与加拿大相关税收条约及相关信息

By XYZ updated on 12/7/2018.

加拿大与中华人民共和国在1986.5.12签署了两国避免双重征税协定。生效日期从1986.12.29。执行日期从1987.1.1

中加两国避免双重征税协定

 

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 (AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME)

中文版本PDF

English Version PDF

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议定书(PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME)

中文版本PDF

English Version PDF

早在2014年7月,经济合作与发展组织(OECD)就已经发布了金融账户涉税信息自动交换标准CRS(Common Reporting Standard)。这个国家与国家之间互通银行账户,公开税务信息的标准,是由G20委托OECD发布的。

在G20的大力推动下,到2018年,中国已经共有96个国家签订了这个标准。加拿大和中国都是G20下的国家,也都承诺要落实这个标准。在2018年9月,中国国家税务总局与其他国家(地区)税务主管当局第一次交换信息。

CRS(Common Reporting Standard)

 

关于互换税务信息的消息,坊间传的沸沸腾腾。下面是中国税务总局关于交换的对象,流程的介绍。

金融账户涉税信息自动交换(CRS)专题(点击将跳转到中国税务总局网站)

如果不能访问中国网站,后面是该简介内容的打印PDF版本。CRS简介PDF  常见问题PDF

OECD发布的各国(地区)税收居民身份认定规则(点击将跳转到OECD网站)

Iris CPA, CGA cell: 647-779-7887; Wechat: xyz4tax
Disclaimer: The authors of xyzAccounting.com strive, but cannot guarantee, to provide information which is current and accurate. Individual circumstances have a significant effect on how tax and financial information can be used. Due to this, and to the nature of the information, it should not be relied upon for decision making without professional advice.
xyzTax.ca provides links to other web sites. The authors of xyzTax.ca cannot guarantee the accuracy of the information provided on linked sites.

Contact us for a non-obligatory discussion

Leave us a message and we will get back to you on the same working day.

CPA
MCSD