TW
DoubleTaxation.旅外臺灣納稅義務人居住者身分檢測

加拿大事業稅費試算：獨資事業與公司

選擇行業、組織型態和課稅方式，輸入全年收入和支出——試算工具會列出每一項稅費和保險費、合計金額，以及您最後實得的部分。

載入中…

組織型態

獨資經營者 Sole proprietorship

您自己經營，沒有獨立法人，個人對全部債務負責。利潤計入您的個人收入（T1申報表附T2125表）。

要求

Ontario, Cost and time required to register, change or search for a business name, corporation or not-for-profit (incorporation $300; business name $60; annual return $0) · Government of Canada, 2026 Tax deadlines for Canadian businesses and self-employed individuals · CRA, When to register for and start charging the GST/HST (small supplier $30,000; register within 29 days) · CRA, GST/HST calculator (and rates): Ontario HST 13%

課稅方式

個人所得稅＋CPP繳款

獨資事業Sole proprietorship

利潤填報在隨T1申報表提交的T2125表上。您需繳納14%–33%的聯邦稅和5.05%–13.16%的安大略省稅（另加附加稅和安大略健康保險費），並繳納僱員和僱主兩份CPP：3,500至74,600加元收入的11.9%，以及至85,000加元的8% CPP2。基本繳款的一半可抵免稅款，其餘從收入中扣除。

條件

  • GST/HST：應稅供應在一個日曆季度或最近四個季度內超過30,000加元時必須登記（小供應商規則）；計算中不含。
  • 就業保險（EI）對自僱者不是強制的，未計入；LIFT抵免和加拿大就業抵免額（Canada employment amount）不適用，它們僅針對受僱收入。

Canada Revenue Agency, Canadian income tax rates for individuals – current year (federal and Ontario brackets 2026) · Canada Revenue Agency, T4127 Payroll Deductions Formulas, January 2026 (basic personal amounts, Ontario surtax, tax reduction, Ontario Health Premium) · Employment and Social Development Canada, CPP 2026: YBE $3,500, YMPE $74,600, YAMPE $85,000; self-employed rates 11.90% and 8.00% · Income Tax Act, s. 60(e): deduction of 1/2 of base CPP and all enhanced CPP contributions on self-employed earnings · Government of Ontario, Low-income Individuals and Families Tax (LIFT) Credit (requires employment income)

公司（CCPC） Corporation — Canadian-controlled private corporation (CCPC), Ontario Business Corporations Act

獨立法人；作為股東，您只以出資額承擔風險。由加拿大居民控制的私營公司（CCPC）對前500,000加元積極經營所得適用優惠稅率（小企業扣除）。

要求

Ontario, Cost and time required to register, change or search for a business name, corporation or not-for-profit (incorporation $300; business name $60; annual return $0) · Government of Canada, 2026 Tax deadlines for Canadian businesses and self-employed individuals · CRA, When to register for and start charging the GST/HST (small supplier $30,000; register within 29 days) · CRA, Personal services business fact sheet (no small business deduction, additional 5% tax)

課稅方式

享小企業扣除的公司所得稅

公司Canadian-controlled private corporation (CCPC)

公司就50萬加元以內的主動經營所得繳納9%的聯邦稅（小企業扣除）和安大略省稅：2026年6月30日前3.2%，2026年7月1日起2.2%（日曆年度按天數折算）；超過50萬加元的部分按15%和11.5%。由此支付的股息為“非合格股息”：先上浮15%（gross-up），再以聯邦抵免（上浮額的9/13）和安大略抵免（2.9863%）減稅。

條件

  • GST/HST：應稅供應在一個日曆季度或最近四個季度內超過30,000加元時必須登記（小供應商規則）；計算中不含。
  • 如果沒有公司您就會是客戶的僱員（“公司化僱員”），則屬於個人服務業務（personal services business）：不享受小企業扣除，稅率更高。
  • 50萬加元限額在關聯公司之間分攤；應稅資本在1,000萬至5,000萬加元之間時，安大略小企業稅率逐步取消。
  • 對超過50萬加元的利潤，公司可支付“合格股息”（該部分利潤的72%，GRIP）：上浮38%，聯邦抵免為上浮額的6/11，安大略抵免10%。
  • 製造與加工：超過500,000加元部分的安大略稅率為10%而非11.5%（安大略製造與加工稅收抵免）；聯邦稅率仍為15%，小企業稅率不變。

Canada Revenue Agency, Corporation tax rates (federal net 15%, 9% with the small business deduction; Ontario 11.5%, lower rate 3.2% → 2.2% from 1 July 2026, business limit $500,000) · Government of Ontario, Corporate income tax (lower rate 2.2% from 1 July 2026; 3.2% from 1 January 2020 to 30 June 2026; general rate 11.5%) · Income Tax Act, s. 125: small business deduction 19%, business limit $500,000, personal services business · Income Tax Act, s. 82(1)(b): dividend gross-up 15% (non-eligible) and 38% (eligible) · Income Tax Act, s. 121: federal dividend tax credit 9/13 (non-eligible) and 6/11 (eligible) of the gross-up · Income Tax Act, s. 89(1): general rate factor 0.72 and general rate income pool (eligible dividends) · Government of Ontario, Ontario dividend tax credit (2020–2026: eligible 10.0%, other 2.9863%) · Canada Revenue Agency, Canadian income tax rates for individuals – current year (federal and Ontario brackets 2026) · Canada Revenue Agency, T4127 Payroll Deductions Formulas, January 2026 (basic personal amounts, Ontario surtax, tax reduction, Ontario Health Premium)

行業規則

對企業的資訊科技與顧問服務

軟體開發、資訊服務，以及對公司和個人事業的顧問服務。

其他對企業的服務 草稿——資料查核中

對公司提供的行銷、設計、翻譯、工程、記帳等專業服務。

對個人的服務 草稿——資料查核中

對個人客戶的生活服務、維修、美容、家教、攝影等。

商品買賣 草稿——資料查核中

零售和批發，包括網路商店（不含應課貨物稅的商品）。

商品製造 草稿——資料查核中

生產並銷售自有產品：食品、家具、服飾、手工製品。

試算假設

來源: Canada Revenue Agency, Canadian income tax rates for individuals – current year (federal and Ontario brackets 2026) · Canada Revenue Agency, T4127 Payroll Deductions Formulas, January 2026 (basic personal amounts, Ontario surtax, tax reduction, Ontario Health Premium) · Employment and Social Development Canada, CPP 2026: YBE $3,500, YMPE $74,600, YAMPE $85,000; self-employed rates 11.90% and 8.00% · Income Tax Act, s. 60(e): deduction of 1/2 of base CPP and all enhanced CPP contributions on self-employed earnings · Government of Ontario, Low-income Individuals and Families Tax (LIFT) Credit (requires employment income) · Excise Tax Act, s. 148: small supplier threshold $30,000 · Canada Revenue Agency, Corporation tax rates (federal net 15%, 9% with the small business deduction; Ontario 11.5%, lower rate 3.2% → 2.2% from 1 July 2026, business limit $500,000) · Government of Ontario, Corporate income tax (lower rate 2.2% from 1 July 2026; 3.2% from 1 January 2020 to 30 June 2026; general rate 11.5%) · Income Tax Act, s. 125: small business deduction 19%, business limit $500,000, personal services business · Income Tax Act, s. 82(1)(b): dividend gross-up 15% (non-eligible) and 38% (eligible) · Income Tax Act, s. 121: federal dividend tax credit 9/13 (non-eligible) and 6/11 (eligible) of the gross-up · Income Tax Act, s. 89(1): general rate factor 0.72 and general rate income pool (eligible dividends) · Government of Ontario, Ontario dividend tax credit (2020–2026: eligible 10.0%, other 2.9863%) · CRA, T2 Schedule 502, Ontario Tax Credit for Manufacturing and Processing · CRA, Personal services business fact sheet (no small business deduction, additional 5% tax) · CRA, When to register for and start charging the GST/HST (small supplier $30,000; register within 29 days) · CRA, GST/HST calculator (and rates): Ontario HST 13% · CRA, Type of supply (zero-rated basic groceries; exempt music lessons, tutoring, child care, health services) · Ontario, Cost and time required to register, change or search for a business name, corporation or not-for-profit (incorporation $300; business name $60; annual return $0) · Government of Canada, 2026 Tax deadlines for Canadian businesses and self-employed individuals

查核日期: 2026年11月4日

依典型情況估算：未計入增值稅（營業稅）、創業優惠、其他收入及家庭相關扣除。不構成稅務意見。