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Canada Business, Taxation and Offshore Information

Canada is the world’s second largest country, with an area of 9,984,670 sq. km, of which 891,163 sq. km is inland water. Canada shares unfortified borders with the contiguous United States to the south and US state of Alaska to the north-west.

In June 2019, the population of Canada is estimated to be 37.4 million. English  and French are the official languages, though English predominates.

The head of state is the British monarch, Queen Elizabeth II, who is represented by the governor general. The country’s parliament consists of the Senate (with members appointed by the governor general under the advice of the serving prime minister) and the House of Commons, members of which are elected by popular vote to serve a maximum of five years. The leader of the majority party in the House of Commons is automatically designated as the country’s prime minister. The current Prime Minister is Stephen Harper. More »


Canada Knowledge Base

Canada: Country and Foreign Investment
A quick overview of Canada - its history, geography, and business advantages.
Canada Executive Summary »
Canada Geography »
Canada History, Population, Language and Culture »
Canada Government »
Canada Economy and Currency »
Canada Entry and Residence »
Canada Business Environment »
Canada Investment Incentives »

Canada: Types of Company
A look at various types of company in Canada, providing options to suit different business needs.
Canada Company Introduction »
Canada Private Limited Liability Company »
Canada Public Limited Liability Company »
Canada Partnership »
Canada Branches and Representative Offices »

Canada: Tax-Efficient Sectors
These pages examine tax-efficient sectors in Canada, in order to identify which business forms have available tax incentives.
Canada Tax-Efficient Business Forms »
Canada Tax-Privileged Business Sectors »
Canada Tax-Efficient Investments »

Canada: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Canada.
Canada Scope of Income Tax »
Canada Income Tax Rates »
Canada Calculation of Taxable Base »
Canada Filing Requirements and Payment of Tax »
Canada Withholding Taxes »
Canada Sales Taxes and VAT »

Canada: Personal Taxation
An overview of applicable taxes for individuals in Canada.
Canada Residence and Liability for Taxation »
Canada Rates of Income Tax »
Canada Social Security Taxes »
Canada Property Taxes »
Canada Inheritance and Gift Taxes »

Canada: Double Tax Treaties
Treaties and international agreements that Canada has in place, to mitigate the effects of double taxation.
Canada Tax Treaty Introduction »
Canada Tax Treaty Agreements »
Canada Table of Treaty Rates »
Canada Other International Agreements »

Canada: Related Information
Other useful information pertinent to Canada.
Canada Table of Statutes »
Map of Canada »
Canada Individual Non-Resident Taxation »
Canada Holding Companies »
Canada Immigrant Trusts (For Expatriate Residents) »