{"id":31959,"date":"2025-09-16T11:00:38","date_gmt":"2025-09-16T11:00:38","guid":{"rendered":"https:\/\/oln-law.com\/?p=31959"},"modified":"2025-09-16T11:14:44","modified_gmt":"2025-09-16T11:14:44","slug":"canadian-tax-system","status":"publish","type":"post","link":"https:\/\/oln-law.com\/zh-hk\/canadian-tax-system\/","title":{"rendered":"\u6709\u95dc\u52a0\u62ff\u5927\u7a05\u52d9\u7684\u7c21\u55ae\u6458\u8981"},"content":{"rendered":"\n<p><strong>A.&nbsp;&nbsp; &nbsp;<\/strong><strong><u>\u6bd4\u8f03\u9999\u6e2f\u8207\u52a0\u62ff\u5927\u7684<\/u><\/strong><strong><u>\u7a05\u7387<\/u><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9999\u6e2f\u53ea\u5fb5\u6536\u6e90\u81ea\u9999\u6e2f\u7684\u6536\u5165\u548c\u516c\u53f8\u5229\u5f97\u7a05 \uff0c\u800c\u52a0\u62ff\u5927\u5373\u662f\u5168\u7403\u5fb5\u7a05\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;<\/td><td><strong>\u500b\u4eba\u6240\u5f97<\/strong><strong>\u7a05<\/strong><\/td><td><a><strong>\u516c\u53f8\u5229\u5f97<\/strong><\/a><strong>\u7a0e<\/strong><\/td><td><strong>\u80a1\u606f<\/strong><strong>\u7a05<\/strong><\/td><td><strong>\u8cc7\u672c\u5229\u5f97<\/strong><strong>\u7a05<\/strong><\/td><td><strong>\u571f\u5730<\/strong><strong>\/<\/strong><strong>\u7269\u696d<\/strong><strong>\u7a05<\/strong><\/td><td><strong>\u907a<\/strong><strong>\u7522\u7a05<\/strong><\/td><\/tr><tr><td><strong>\u9999\u6e2f<\/strong><\/td><td>2% \u2013 17% (\u6a19\u6e96\u7a05\u7387: 15%)<\/td><td>16.5%<\/td><td>N\/A<\/td><td>N\/A<\/td><td>\u61c9\u8a55\u7a05\u79df\u91d1\u6de8\u6536\u5165\u768415%<\/td><td>\u57282005\u5e747\u670815\u65e5\u6216\u4e4b\u5f8c\u4e0d\u5fb5\u6536\u907a\u7522\u7a05<\/td><\/tr><tr><td><strong>\u52a0\u62ff\u5927<\/strong><\/td><td>\u806f\u90a6 + \u7701 British Columbia (BC): 19.56% \u2013 53.50% Ontario: 19.55% \u2013 53.53%<\/td><td>\u806f\u90a6: 15% BC: 12% Ontario: 11.5%\/10%<\/td><td>BC: 36.54-48.89% Ontario: 39.34-47.74%<\/td><td>50%\u7684\u5168\u7403\u8cc7\u672c\u6536\u76ca\u6703\u88ab\u8996\u70ba\u500b\u4eba\u6240\u5f97\u5fb5\u7a05<\/td><td>\u57fa\u65bc\u8ca1\u7522\u7684\u79df\u503c\u4e26\u6839\u64da\u5e02\u653f\u7576\u5c40\u7684\u7a05\u7387\u5fb5\u7a05<\/td><td>\u6c92\u6709\u907a\u7522\u7a05\uff0c\u4f46\u662f\u500b\u4eba\u6703\u88ab\u8996\u70ba\u5728\u81e8\u6b7b\u524d\u51fa\u552e\u6240\u6709\u8cc7\u7522(deemed disposition)\uff0c\u56e0\u300c\u51fa\u552e\u300d\u800c\u6240\u5f97\u4e4b\u8cc7\u7522\u5229\u6f64\u90fd\u9808\u7e73\u7d0d\u8cc7\u672c\u5229\u5f97\u7a05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>B.&nbsp;&nbsp; &nbsp;<\/strong><strong><u>\u7a05\u52d9\u5c45\u6c11<\/u><\/strong><strong><u> (Tax Resident)<\/u><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u60a8\u662f\u5426\u9808\u7e73\u7d0d\u52a0\u62ff\u5927\u7a05\u52d9\uff0c\u4e26\u4e0d\u55ae\u55ae\u53d6\u6c7a\u65bc\u60a8\u662f\u5426\u52a0\u62ff\u5927\u6c38\u4e45\u5c45\u6c11\u6216\u516c\u6c11\uff0c\u800c\u662f\u8996\u4e4e\u60a8\u662f\u5426\u300c\u7a05\u52d9\u516c\u6c11\u300d\u3002<\/li>\n\n\n\n<li>\u4e00\u822c\u800c\u8a00\uff0c\u53ea\u8981\u4f60\u5728\u6bcf\u7a05\u6536\u5e74\u5ea6\uff084\u67086\u65e5\u81f3\u4f86\u5e744\u67085\u65e5\uff09\u65bc\u52a0\u62ff\u5927\u9017\u7559\u591a\u65bc183\u65e5\uff0c\u5c31\u81ea\u52d5\u5b9a\u7fa9\u70ba\u7a05\u52d9\u5c45\u6c11\uff08Tax-Resident\uff09\u3002<\/li>\n\n\n\n<li>\u52a0\u62ff\u5927\u7684\u7a05\u52d9\u5c45\u6c11\u5fc5\u9808\u7533\u5831\u5728\u5168\u4e16\u754c\u7372\u5f97\u7684\u6536\u5165\u3002\u76f8\u53cd\uff0c\u975e\u7a05\u52d9\u5c45\u6c11\u53ea\u9808\u7533\u5831\u6e90\u81ea\u52a0\u62ff\u5927\u7684\u6536\u5165\u548c\u51fa\u7522\u52a0\u62ff\u5927\u8ca1\u7522\u7684\u6536\u76ca\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>C.&nbsp;&nbsp; &nbsp;<\/strong><strong><u>\u8a3b\u518a\u9000\u4f11\u5132\u84c4\u8a08\u5283<\/u><\/strong><strong><u> (RRSP)<\/u><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6709\u5225\u65bc\u9999\u6e2f\u7684MPF\uff0c\u52a0\u62ff\u5927\u7684\u9000\u4f11\u5132\u84c4\u8a08\u5283 (RRSP)\u662f\u7531\u7d0d\u7a05\u4eba\u81ea\u5df1\u7ba1\u7406\u7684\u3002<\/li>\n\n\n\n<li>\u5b83\u662f\u7a05\u52d9\u8a08\u5283\u7684\u91cd\u8981\u5de5\u5177\uff0c\u56e0\u70ba\u7d0d\u7a05\u4eba\u5728RRSP\u4f9b\u6b3e\u7684\u5e74\u5ea6\uff0c\u53ef\u6c7a\u5b9a\u6295\u5165RRSP\u7684\u4f9b\u6b3e\u984d\u5ea6\uff0c\u800c\u8a72\u4f9b\u6b3e\u53ef\u4ee5\u514d\u7a05\u3002\u9019\u610f\u5473\u8457\uff0c\u53ea\u8981\u60a8\u628a\u9019\u7b46\u8cc7\u91d1\u4e00\u76f4\u4fdd\u7559\u5728RRSP\u5167\uff0c\u60a8\u53ef\u5ef6\u5f8cRRSP\u8a08\u5283\u4e2d\u6240\u8cfa\u53d6\u4e4b\u6295\u8cc7\u6536\u5165\u4fbf\u7121\u9808\u7e73\u7d0d\u8cc7\u672c\u5229\u5f97\u7a05\uff0c\u5f9e\u800c\u6709\u6548\u9054\u5230\u300c\u5ef6\u5f8c\u8ab2\u7a05\u300d(tax deferral)\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>D.&nbsp;&nbsp; &nbsp;<\/strong><strong><u>\u300c\u6210\u672c\u63d0\u5347\u300d\u6cd5<\/u><\/strong><strong><u> (Step-up in the cost base)<\/u><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u79fb\u6c11\u52a0\u62ff\u5927\u524d\uff0c\u5efa\u8b70\u900f\u904e\u300c\u6210\u672c\u63d0\u5347\u300d\u6cd5\uff0c \u628a\u500b\u4eba\u8cc7\u7522\u8abf\u6574\u5230\u6700\u8cbc\u8fd1\u5e02\u5834\u50f9\u503c \uff08\u800c\u975e\u60a8\u8cfc\u5165\u8cc7\u7522\u6642\u7684\u771f\u5be6\u6210\u672c\uff09\uff0c\u56e0\u70ba\u60a8\u6210\u70ba\u52a0\u62ff\u5927\u7a05\u52d9\u5c45\u6c11\u6642\uff0c\u6703\u88ab\u8996\u70ba\u51fa\u552e\u6240\u6709\u8cc7\u7522(deemed disposition)\u53ca\u5f9e\u65b0\u8cfc\u5165\u8cc7\u7522 (deemed acquisition) \uff0c\u800c\u60a8\u5728\u52a0\u62ff\u5927\u5c45\u4f4f\u5176\u9593\uff0c\u8cc7\u7522\u7684\u589e\u503c\u8d8a\u5c11\uff0c\u9808\u7e73\u7d0d\u7684\u8cc7\u672c\u5229\u5f97\u7a05\u5c31\u53ef\u76f8\u61c9\u6e1b\u5c11\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>E.&nbsp;&nbsp; &nbsp;<\/strong><strong><u>\u9999\u6e2f\u8207\u52a0\u62ff\u5927\u7684\u907f\u514d\u96d9\u91cd\u5fb5<\/u><\/strong><strong><u>\u7a05\u5354\u5b9a<\/u><\/strong><strong><u>(Double Taxation Agreement (\u201cDTA\u201d))<\/u><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728DTA\u5354\u5b9a\u4e0b\uff0c\u5728\u9999\u6e2f\u6240\u7e73\u7684\u7a05\u6b3e\uff0c\u53ef\u4ee5\u5f9e\u52a0\u62ff\u5927\u6240\u5fb5\u6536\u7684\u76f8\u95dc\u7a05\u9805\u4e2d\u62b5\u514d\u3002<\/li>\n\n\n\n<li>\u6b64\u5916\uff0c\u5982\u9999\u6e2f\u7684\u516c\u53f8\u65bc\u52a0\u62ff\u5927\u8a2d\u7acb\u7684\u5e38\u8a2d\u6a5f\u69cb\u6240\u5f97\u7684\u5229\u6f64\uff0c\u5982\u679c\u6e90\u81ea\u9999\u6e2f\uff0c DTA\u8a02\u660e\u8a72\u516c\u53f8\u65bc\u9999\u6e2f\u5df2\u7e73\u4ea4\u7684\u76f8\u95dc\u7a05\u9805\u53ef\u7528\u4ee5\u62b5\u514d\u5176\u52a0\u62ff\u5927\u61c9\u7e73\u4e4b\u516c\u53f8\u5229\u5f97\u7a0e\uff0c\u5f9e\u800c\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>F.&nbsp;&nbsp; &nbsp;<\/strong><strong>\u7a05\u52d9\u7c4c\u5283<\/strong><strong> (Tax Planning)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5206\u5272\u6536\u5165\uff08income splitting\uff09\uff1a\u5728\u79fb\u6c11\u524d\u59a5\u5584\u904b\u7528\u6bcf\u500b\u5bb6\u5ead\u6210\u54e1\u7684\u514d\u7a05\u984d\u3002<\/li>\n\n\n\n<li>\u7956\u6bcd\u4fe1\u6258\uff08Granny Trust\uff09\uff1a\u52a0\u62ff\u5927\u5c45\u6c11\u53d7\u76ca\u4eba\u5728\u63a5\u53d7Granny Trust\u7684\u5206\u914d\u6536\u76ca\u6642\u6c38\u4e45\u514d\u7a0e\uff0c\u4f46\u5fc5\u9808\u8b39\u614e\u6210\u7acb\u53ca\u8a08\u5283Granny Trust \u7684\u67b6\u69cb\u3002<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>\u514d\u8cac\u8072\u660e: \u672c\u6587\u50c5\u4f9b\u53c3\u8003\u3002\u672c\u6587\u4e2d\u7684\u4efb\u4f55\u5167\u5bb9\u5747\u4e0d\u5f97\u8a6e\u91cb\u70ba\u9999\u6e2f\u6cd5\u5f8b\u5efa\u8b70\u6216\u5411\u4efb\u4f55\u4eba\u63d0\u4f9b\u7684\u4efb\u4f55\u8207\u6b64\u76f8\u95dc\u7684\u6cd5\u5f8b\u5efa\u8b70\u3002\u5c0d\u65bc\u4efb\u4f55\u4eba\u56e0\u672c\u6587\u6240\u542b\u7684\u5167\u5bb9\u800c\u9020\u6210\u7684\u4efb\u4f55\u640d\u5931\u548c\/\u6216\u640d\u5bb3\uff0c\u9ad8\u674e\u56b4\u5f8b\u5e2b\u884c\u4e0d\u627f\u64d4\u4efb\u4f55\u8cac\u4efb\u3002<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A.&nbsp;&nbsp; &nbsp;\u6bd4\u8f03\u9999\u6e2f\u8207\u52a0\u62ff\u5927\u7684\u7a05\u7387 &nbsp; \u500b\u4eba\u6240\u5f97\u7a05 \u516c\u53f8\u5229\u5f97\u7a0e \u80a1\u606f\u7a05 \u8cc7\u672c\u5229\u5f97\u7a05 \u571f\u5730\/\u7269\u696d\u7a05 \u907a\u7522\u7a05 \u9999\u6e2f 2% \u2013 17% (\u6a19\u6e96\u7a05\u7387: 15%) 16.5% N\/A N\/A \u61c9\u8a55\u7a05\u79df\u91d1\u6de8\u6536\u5165\u768415% \u57282005\u5e747\u670815\u65e5\u6216\u4e4b\u5f8c\u4e0d\u5fb5\u6536\u907a\u7522\u7a05 \u52a0\u62ff\u5927 \u806f\u90a6 + \u7701 British Columbia (BC): 19.56% \u2013 53.50% Ontario: 19.55% \u2013 53.53% \u806f\u90a6: 15% BC: 12% Ontario: 11.5%\/10% BC: 36.54-48.89% Ontario: 39.34-47.74% 50%\u7684\u5168\u7403\u8cc7\u672c\u6536\u76ca\u6703\u88ab\u8996\u70ba\u500b\u4eba\u6240\u5f97\u5fb5\u7a05 \u57fa\u65bc\u8ca1\u7522\u7684\u79df\u503c\u4e26\u6839\u64da\u5e02\u653f\u7576\u5c40\u7684\u7a05\u7387\u5fb5\u7a05 \u6c92\u6709\u907a\u7522\u7a05\uff0c\u4f46\u662f\u500b\u4eba\u6703\u88ab\u8996\u70ba\u5728\u81e8\u6b7b\u524d\u51fa\u552e\u6240\u6709\u8cc7\u7522(deemed disposition)\uff0c\u56e0\u300c\u51fa\u552e\u300d\u800c\u6240\u5f97\u4e4b\u8cc7\u7522\u5229\u6f64\u90fd\u9808\u7e73\u7d0d\u8cc7\u672c\u5229\u5f97\u7a05 B.&nbsp;&nbsp; &nbsp;\u7a05\u52d9\u5c45\u6c11 (Tax Resident) C.&nbsp;&nbsp; &nbsp;\u8a3b\u518a\u9000\u4f11\u5132\u84c4\u8a08\u5283 (RRSP) &#8230;<\/p>\n","protected":false},"author":20,"featured_media":31970,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[77],"tags":[589,590],"featured_post":[148],"class_list":{"0":"post-31959","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tax-advisory","8":"tag-589","9":"tag-590","10":"featured_post-featured-home","11":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u6709\u95dc\u52a0\u62ff\u5927\u7a05\u52d9\u7684\u7c21\u55ae\u6458\u8981 | OLN<\/title>\n<meta name=\"description\" content=\"\u60a8\u662f\u5426\u9808\u7e73\u7d0d\u52a0\u62ff\u5927\u7a05\u52d9\uff0c\u4e26\u975e\u55ae\u55ae\u53d6\u6c7a\u65bc\u60a8\u662f\u5426\u52a0\u62ff\u5927\u6c38\u4e45\u5c45\u6c11\u6216\u516c\u6c11\uff0c\u800c\u662f\u8996\u4e4e\u60a8\u662f\u5426\u300c\u7a05\u52d9\u516c\u6c11\u300d\u3002\u4e00\u822c\u800c\u8a00\uff0c\u53ea\u8981\u4f60\u5728\u6bcf\u7a05\u52d9\u5e74\u5ea6\uff084\u67086\u65e5\u81f3\u4f86\u5e744\u67085\u65e5\uff09\u65bc\u82f1\u570b\u9017\u7559\u591a\u65bc183\u65e5\uff0c\u5c31\u81ea\u52d5\u5b9a\u7fa9\u70ba\u7a05\u52d9\u5c45\u6c11\uff08Tax-Resident\uff09\u3002\u52a0\u62ff\u5927\u7684\u7a05\u52d9\u5c45\u6c11\u5fc5\u9808\u7533\u5831\u5728\u5168\u4e16\u754c\u6240\u7372\u5f97\u7684\u6536\u5165\u3002\u76f8\u53cd\uff0c\u975e\u7a05\u52d9\u5c45\u6c11\u53ea\u9808\u7533\u5831\u6e90\u81ea\u52a0\u62ff\u5927\u7684\u6536\u5165\u548c\u51fa\u7522\u52a0\u62ff\u5927\u8ca1\u7522\u7684\u6536\u76ca\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, 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