从2012年起是不是中国收入不用在加拿大报税了？

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Canada Concludes Tax Treaty Negotiations with China
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Global Tax Adviser

February 21, 2012
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Jill Birks
) K$ m, d+ f. X" W$ n6 D1 YCalgary, International Corporate Tax

) {* c5 M! X2 P# _7 H! Q% }1 U6 n  |$ ZBill Lau
4 {, v4 p9 V- C" E& E# m2 oVancouver, International Corporate Tax

The Canadian government has announced that an agreement in principle had been reached on an updated Canada-China tax treaty. This announcement coincided with Prime Minister Harper's trip to China in the week of February 6, 2012. The treaty, which was originally signed in 1986, is intended to help promote trade and investment between the two countries.
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, U) b# L8 E/ K7 q* NThe updated treaty will conform to current Canadian and international tax treaty policies, which is based on the Organisation for Economic Co-operation and Development's (OECD) Model Tax Convention on Income and on Capital. The updated treaty will:

( k) z' s: R0 {0 ^1 g( cFurther reduce tax barriers in order to encourage trade and investment between Canada and China
Reduce the rates of withholding taxes that apply on certain cross-border payments

Eliminate double taxation for individuals and companies doing business or earning income in the other country.

The updated treaty will enter into force once it has been ratified by both countries.
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For more information, contact your KPMG adviser.
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KPMG Edmonton office

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10125-102 Street
Edmonton, Alberta
2 p. B. i5 H9 @, G: dT5J 3V8
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Fax: (780) 429-7379

如花

不是。

  n* T8 T& ?3 a+ U  _0 V9 o) k1 o! _1，加拿大纳税居民/公司要申报全球收入；
2，在加拿大以外的地方（如：美国，中国）已经缴纳税的，可以获得一定的tax credit. 从而在一定程度上避免double taxation

美人如玉剑如虹