AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
Americas

Canada

Canada combines federal and provincial income taxes. Rates are progressive; provincial surcharges add to top brackets. GST/HST applies to most goods and services.

Personal income tax

15–33% federal
Top marginal rate / range

Corporate tax

15% federal (+ provincial)
Standard rate

VAT / Sales tax

5% GST (HST 13–15% some provinces)
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineApril 30
  • Capital gains50% inclusion rate
  • ProvincialVaries by province
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Canada's official tax authority (linked above) or a qualified tax professional before making any decision.