Canada

Canada combines federal and provincial corporate tax, with a lower rate for small Canadian-controlled private corporations. Federal GST is 5%, harmonised with provincial sales tax as HST in several provinces.

Recent judgments and rule changes

Key laws

Income Tax ActFederal income tax on individuals and corporations.
Excise Tax Act (Part IX)GST/HST, including input tax credit rules.
Canada Business Corporations ActFederal incorporation and governance.

Official sources

Canada Revenue Agency
Tax Court of Canada

Working with India

Doing business between India and Canada? We advise on the Indian side — treaty relief, withholding, FEMA and transfer pricing documentation. Talk to us.