Canada
Northern America · CA · 96 treaties
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 25% |
| Withholding — interest | 25% |
| Withholding — royalties | 25% |
| VAT / GST (standard) | 5% |
| Personal income (top rate) | 53.53% |
| Capital gains | 26.77% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- significant residential ties (home, spouse/common-law partner, dependants)
- secondary residential ties (e.g., property, social/economic ties, driver's licence, passport, provincial health insurance)
- ordinary/factual residence based on all relevant facts and continuity of stay
- 183+ days in Canada in a tax year (deemed resident rule)
- certain Canadian government / Forces / Global Affairs Canada employment abroad (deemed resident rule)
Canada is not citizenship-based, and residence usually ends when significant residential ties are cut and the person no longer meets the factual or 183-day deemed-resident rules. It is still moderately hard because the CRA looks at all relevant facts, including continuing ties such as a home, spouse, dependants, and other connections, so leaving is not just a matter of crossing the border.
Source: Canada Revenue Agency
Tax treaty network (123)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.