个体经营还是开公司：加拿大税负比较

以所选国家税收居民、利润相同为前提，比较个体经营在各种可选计税方式下的税费和社保缴费，以及自有公司的税费和缴费。

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形式

独资经营者（sole proprietor）

个体工商户Sole proprietorship

利润填报在随T1申报表提交的T2125表上。您需缴纳14%–33%的联邦税和5.05%–13.16%的安大略省税（另加附加税和安大略健康保险费），并缴纳雇员和雇主两份CPP：3,500至74,600加元收入的11.9%，以及至85,000加元的8% CPP2。基本缴款的一半可抵免税款，其余从收入中扣除。

条件

GST/HST：应税供应在一个日历季度或最近四个季度内超过30,000加元时必须登记（小供应商规则）；计算中不含。
就业保险（EI）对自雇者不是强制的，未计入；LIFT抵免和加拿大就业抵免额（Canada employment amount）不适用，它们仅针对受雇收入。

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)

自有公司（CCPC）

公司Canadian-controlled private corporation (CCPC)

公司就50万加元以内的主动经营所得缴纳9%的联邦税（小企业扣除）和安大略省税：2026年6月30日前3.2%，2026年7月1日起2.2%（日历年度按天数折算）；超过50万加元的部分按15%和11.5%。由此支付的股息为“非合格股息”：先上浮15%（gross-up），再以联邦抵免（上浮额的9/13）和安大略抵免（2.9863%）减税。

条件

GST/HST：应税供应在一个日历季度或最近四个季度内超过30,000加元时必须登记（小供应商规则）；计算中不含。
如果没有公司您就会是客户的雇员（“公司化雇员”），则属于个人服务业务（personal services business）：不享受小企业扣除，税率更高。
50万加元限额在关联公司之间分摊；应税资本在1,000万至5,000万加元之间时，安大略小企业税率逐步取消。
对超过50万加元的利润，公司可支付“合格股息”（该部分利润的72%，GRIP）：上浮38%，联邦抵免为上浮额的6/11，安大略抵免10%。

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)

计算假设

经营活动: 面向企业客户的IT/咨询服务

一名所有者，为该国税务居民，无雇员、无子女、无其他收入；全年经营。
居住在安大略省；仅基本个人免税额；公司纳税年度为2026日历年，因此安大略小企业税率按天数折算：181天按3.2%、184天按2.2%（约2.70%）。
公司：全部利润为主动经营所得（非个人服务业务），无关联公司，应税资本低于1,000万加元；50万加元以内利润支付的股息为非合格股息，超出部分利润的72%以内可作为合格股息。
公司：所有者是唯一股东兼董事，不领工资；缴纳企业所得税后的利润要么当年全部作为股息分配，要么留在公司。
费用为有凭证的经营支出，在发生当年全额扣除；不考虑折旧规则、以前年度亏损和自愿养老金缴款。
不计增值税（VAT、GST/HST）和销售税：这些税转嫁给客户，不减少利润。

来源: 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%)

核查日期: 2026年11月4日

按典型情况估算：未计入增值税、创业优惠、其他收入和家庭相关扣除。不构成税务建议。