專業加拿大稅務申報服務
專業會計師協助您申報加拿大稅務Professional CPAs assisting you with Canada tax filing.
透過我們的專業指導，確保您的加拿大稅務申報準確無誤，讓您安心無憂。
With our professional guidance, we ensure that your Canada tax filings are accurate and compliant, giving you complete peace of mind.
歡迎參考加拿大各項稅務介紹書籍:
加拿大稅務介紹Canada Tax Overview
加拿大的稅務制度由 Canada Revenue Agency（CRA） 主管，採年度申報制，個人與企業皆需在規定期限內申報所得稅。以下為您快速了解加拿大稅務的基本分類、申報方式與常見問題。
Canada’s tax system is administered by the Canada Revenue Agency (CRA) and follows an annual filing system. Both individuals and businesses must file income tax returns within the prescribed deadlines. Below is a quick overview to help you understand the basic tax categories, filing methods, and common questions about Canadian taxation.
我們的稅務服務Our Tax Services
個人申報截止日：
一般：每年 4 月 30 日
自僱者：6 月 15 日（但稅金仍須在 4 月 30 日前繳清）
Individual Filing Deadlines:
General taxpayers: April 30 each year
Self-employed individuals: June 15
(However, any taxes owing must still be paid by April 30.)
個人稅務申報Individual Tax Filing
個人稅採 累進稅率（不同收入級距適用不同稅率），同時包含：
聯邦稅（Federal Tax）
省稅（Provincial/Territorial Tax）：視居住省份而不同，如Ontario、British Columbia等。
需申報的常見收入：
工資薪資（Employment Income）
自僱收入（Self-employed Income）
投資收入（利息、股息、資本利得）
海外收入（Worldwide Income）
常用表格：T1 General 個人報稅表
Individual income tax in Canada is based on a progressive tax system, meaning different portions of income are taxed at different rates. It includes both:
Federal Tax
Provincial/Territorial Tax: varies by province or territory, such as Ontario and British Columbia.
Common types of income that must be reported:
Employment income
Self-employed income
Investment income (interest, dividends, capital gains)
Worldwide income
Common form used:
T1 General – Individual Income Tax Return
企業稅務申報Corporate Tax Filing
企業在加拿大營運需辦理 Business Number (BN)，並依營運類型申報不同稅務，包括：
企業所得稅（Corporate Income Tax，T2）
商品與服務稅（GST/HST）
薪資代扣稅（Payroll Source Deductions）
進口/出口稅務（CBSA Duties and Taxes）
企業稅由 聯邦＋省級稅率 組成，每省稅率不同。
Businesses operating in Canada are required to obtain a Business Number (BN) and must file different types of taxes depending on their activities, including:
Corporate Income Tax (T2)
Goods and Services Tax / Harmonized Sales Tax (GST/HST)
Payroll source deductions
Import/Export duties and taxes handled by the Canada Border Services Agency (CBSA)
Corporate taxes are composed of federal + provincial tax rates, and the provincial rates vary depending on the province.
企業申報截止日：
公司年度結束後 6 個月內
Corporate Filing Deadline:
Within 6 months after the end of the corporation’s fiscal year.
加拿大稅務申報流程Canadian Tax Filing Process
一、 個人（T1）
準備文件
T4（薪資）
T5（投資收入）
T2202（學費）
醫療、托兒、RRSP、捐款等扣除/抵免證明
登入 CRA My Account 或使用報稅軟體
填寫 T1 General & Schedule 表格
上傳申報資料（NETFILE）或由會計師 E-file 申報
二、企業（T2）
整理財務報表與帳務
計算企業所得、可扣抵費用與折舊（CCA）
填寫 T2 Corporate Tax Return
備妥 GST/HST、Payroll、進出口等稅務申報
向 CRA 電子申報
1. Individual Tax Filing (T1)
Prepare required documents:
T4 (Employment income)
T5 (Investment income)
T2202 (Tuition)
Supporting documents for deductions/credits such as medical expenses, childcare, RRSP contributions, charitable donations, etc.
Filing steps:
Log in to CRA’s My Account or use tax software
Complete T1 General and applicable schedules
Submit your return via NETFILE, or have your accountant file via E-file
2. Corporate Tax Filing (T2)
Prepare the following:
Financial statements and bookkeeping records
Calculation of corporate income, deductible expenses, and CCA (Capital Cost Allowance)
Complete the T2 Corporate Tax Return
Prepare other related filings such as GST/HST, payroll remittances, and import/export declarations
Filing steps:
File electronically to CRA
服務特色Service Features
專業團隊Professional Team
個性化服務Personalized Services
快速準確的申報流程Fast and Accurate Filing Process
全面的稅務解決方案Comprehensive Tax Solutions
客戶至上的服務態度Client-Focused Service Attitude
透明的費用結構Transparent Fee Structure
最新的稅務法規知識Up-to-Date Knowledge of Tax Regulations
高效的客戶支持Efficient Customer Support
多語言服務Multilingual Services
靈活的時間安排Flexible Scheduling
安全的資料保護Secure Data Protection
豐富的行業經驗Extensive Industry Experience
專業的稅務諮詢Professional Tax Consultation
精確的財務分析Accurate Financial Analysis
創新的稅務策略Innovative Tax Strategies
常見問題Frequently Asked Questions (FAQ)
我們的常見問題解答旨在幫助您更好地了解加拿大稅務申報的相關資訊。
Our FAQ section is designed to help you better understand important information related to Canada tax filing.
外國人或新移民需要報加拿大稅嗎？Do foreigners or new immigrants need to file taxes in Canada?
只要您在加拿大有 稅務居民身份 或 加拿大來源收入，即需報稅。
Yes. If you are considered a Canadian tax resident or have Canadian-source income, you must file a tax return.
加拿大是否採「全球所得課稅」？Does Canada use a “worldwide income” tax system?
是。若您為加拿大稅務居民，需申報全球收入。
Yes. If you are a Canadian tax resident, you must report your global income.
公司沒有營業，需要申報企業稅嗎？Do companies need to file corporate taxes even if there is no business activity?
是。註冊公司後，每年仍需申報 T2（可為零收入申報）。
Yes. After a corporation is registered, a T2 corporate return must still be filed every year (zero-income filing is allowed).
如果忘記或延遲申報會怎麼樣？What happens if I forget or file late?
CRA 可能會： 開立罰金、計算每日利息、延遲退稅，越早補申報，罰則越低。
The U.S. tax filing deadline is typically April 15 each year.
可以扣除哪些常見費用？What common deductions or credits are available?
RRSP、學費抵免、醫療費用、捐款抵免、自僱商業成本（交通、設備、家庭辦公室)等等。
RRSP contributions
Tuition credits
Medical expenses
Charitable donations
Self-employment business expenses (transportation, equipment, home office, etc.)
立即聯繫我們Contact Us Today
如需更多資訊或安排專業諮詢，請立即聯繫我們。我們的專業團隊隨時準備為您提供可靠的稅務服務。
For more information or to schedule a professional consultation, please contact us.
Our expert team is always ready to provide you with reliable tax services.
歡迎參考書籍瞭解更多加拿大稅務介紹: