从2012年起是不是中国收入不用在加拿大报税了？

Justing

Canada Concludes Tax Treaty Negotiations with China
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Global Tax Adviser
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. @( v. n, B+ V7 I% WFebruary 21, 2012

Jill Birks
& q& R  M) U$ c& c) n! l- ^" m6 J' SCalgary, International Corporate Tax

1 E) Q8 V4 |& Q, d: r6 B6 ^/ OBill Lau
4 {9 T& D! r, u5 K2 EVancouver, International Corporate Tax
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The Canadian government has announced that an agreement in principle had been reached on an updated Canada-China tax treaty. This announcement coincided with Prime Minister Harper's trip to China in the week of February 6, 2012. The treaty, which was originally signed in 1986, is intended to help promote trade and investment between the two countries.

$ o; v( o( r; _5 RThe updated treaty will conform to current Canadian and international tax treaty policies, which is based on the Organisation for Economic Co-operation and Development's (OECD) Model Tax Convention on Income and on Capital. The updated treaty will:
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% e6 t( m+ O$ v. B) DFurther reduce tax barriers in order to encourage trade and investment between Canada and China
Reduce the rates of withholding taxes that apply on certain cross-border payments

' ]1 r5 N$ h- ^% SEliminate double taxation for individuals and companies doing business or earning income in the other country.
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) T# D! B2 Z1 i' X$ R6 _6 zThe updated treaty will enter into force once it has been ratified by both countries.
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For more information, contact your KPMG adviser.
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KPMG Edmonton office

$ w: W* n; L! Q) y' KCommerce Place
10125-102 Street
4 ~" X/ F/ r% s/ d" l5 d, GEdmonton, Alberta
' ^+ {) D, B8 I$ X9 b6 G. DT5J 3V8
; l4 _/ m9 H9 DTelephone: (780) 429-7300
Fax: (780) 429-7379

如花

不是。
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1，加拿大纳税居民/公司要申报全球收入；
: c" \( L$ @% l$ J% a5 d$ q. T2，在加拿大以外的地方（如：美国，中国）已经缴纳税的，可以获得一定的tax credit. 从而在一定程度上避免double taxation

美人如玉剑如虹