CRA guide T4055 - Newcomers to Canada

CRA guide T4056 - Emigrants and Income Tax

CRA guide T4058 - Non-Residents and Income Tax

CRA guide T4131 - Canadian Residents Abroad

CRA guide T4144 - Income Tax Guide for Electing Under Section 216

CRA guide T4145 - Income Tax Guide for Electing Under Section 217

NR4 - Statement of Amounts Paid or Credited to Non-Residents of Canada

NR6 - Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent From Real Property or Receiving a Timber Royalty

NR73 - Determination of Residency Status (Leaving Canada)

NR74 - Determination of Residency Status (Entering Canada)

T1135 - Foreign Income Verification Statement

T1261 - Application for a CRA Individual Tax Number (ITN) for Non-Residents

T2062 - Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property

S5-F1-C1 - Determining an Individual’s Residence Status

 

个人税率

公司税率

 

Important Dates for Individual

Important Dates for Business

 

Publication 54 - Tax Guide for US Citizen and Resident Aliens Abroad

Publication 509 - Tax Calendars

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities

Publication 519 - U.S. Tax Guide for Aliens

Publication 597 - Information on the United States-Canada Income Tax Treaty

Form SS-4 - Application for Employer Identification Number

Form SS-5 - Application for a Social Security Card

Form W-8BEN - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

Form W-7 - Application for IRS Individual Taxpayer Identification Number

Form W-8ECI - Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States

Form 8288 - U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8288-B - Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8840 - Closer Connection Exception Statement for Aliens

Form 8843 - Statement for Exempt Individuals and Individuals With a Medical Condition

W-9 Request for Taxpayer Identification Number and Certification

 

2014年个人税率

Tax Rate	Single filers	Married Joint Filers	Head of Household Filers
10%	$0 to $9,075	$0 to $18,150	$0 to $12,950
15%	$9,076 to $36,900	$18,151 to $73,800	$12,951 to $49,400
25%	$36,901 to $89,350	$73,801 to $148,850	$49,401 to $127,550
28%	$89,351 to $186,350	$148,851 to $226,850	$127,551 to $206,600
33%	$186,351 to $405,100	$226,851 to $405,100	$206,601 to $405,100
35%	$405,101 to 406,750	$405,101 to 457,600	$405,101 to $432,200
39.6%	Over $406,751	Over $457,601	Over $432,201

*from http://taxfoundation.org/article/2014-tax-brackets

 

公司税率

If taxable income (line 30, Form 1120) on page 1 is:

Over	But not over	Tax	Tax Rate	Of the amount over
$0	$50,000	-	15%	$0
50,000	75,000	$ 7,500	+ 25%	50,000
75,000	100,000	13,750	+ 34%	75,000
100,000	335,000	22,250	+ 39%	100,000
335,000	10,000,000	113,900	+ 34%	335,000
10,000,000	15,000,000	3,400,000	+ 35%	10,000,000
15,000,000	18,333,333	5,150,000	+ 38%	15,000,000
18,333,333	-		35%	18,333,333

A qualified personal service corporation is taxed at a flat rate of 35% on taxable income.

 

Tax Year 2012 Tax Return Due Dates