Corporate tax law - Canada
Canada Revenue Agency (CRA) administers the Income Tax Act and Regulations. Each province has income tax legislation, but for most provinces (excluding Alberta, Ontario and Quebec), the CRA administers this legislation.
The Canadian Department of Finance announced a number of tax reductions, which affect individuals, families and businesses.
Incentives for industryTo encourage investment, the federal government provides incentives for businesses engaged in certain activities.
- Federal incentive programs
- Scientific Research and Experimental Development (SR&ED) tax incentive program
Payroll tax deductionsEmployers, including non-resident employers, are required to deduct payroll taxes from employee salaries and wages and remit these amounts to the CRA. This includes Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums and income tax.
- Payroll tax deductions: Information about deducting and remitting payroll taxes
- Employer's Guide to Payroll Deductions and Remittances: A comprehensive guide about employer responsibilities for payroll taxes
- Employee or Self-Employed: A guide to help employers determine a worker's employment status
International and non-resident taxes
The Canada Revenue Agency website contains information about international and non-resident taxes.
- Special considerations for non-residents: Find useful information about foreign reporting, foreign spin-offs, investments in Canadian mutual funds, providing services in Canada, rental income and non-resident tax, selling Canadian property, transfer pricing and more.
Tax legislation and ratesFederal income tax rates are uniform. Provincial income tax rates vary by province and type of income earned. Alberta has one of the lowest corporate tax rates in Canada.
- Doing Business in Canada
- Find additional information about taxation and valuable references about investing and doing business in Canada.
- Canada Business
- Understand how provincial and federal taxes apply to your business.
- The Business Link
- Taxation information for Alberta's small business community.
Browse the latest presentations, reports, and reviews on Alberta’s economic performance.
Employment and labour relations
Find out about the employment-related legislation in every province.
Date Updated: Tue, 12 Jun 2012 01:08:04