《加拿大营商环境2025》

Doing BusinessinCanada All of the information included in this publication is for informational purposes only and may not reflectthe mostcurrent legal and regulatory developments, judgments or settlements. This information is notoffered as legal or any other advice on any particular matter. The Firm and the contributing authors expressly disclaim all liability to any person in respect ofanything, and in respect of the consequences of anything, done or not done wholly or partly inreliance upon the whole or any part of the contents of BakerMcKenzie's Doing Business in Canadapublication. No client or other reader should act or refrain from acting on the basis of any mattercontained in this document without first seeking the appropriate legal or other professional advice onthe particular facts and circumstances. This publication may qualify as"Attorney Advertising"requiring notice in some jurisdictions. Baker&McKenzie LLP, an Ontario limited liability partnership, is a member of Baker&McKenzieInternational, a Swiss Verein with member law firms around the world. In accordance with thecommon terminology used in professional service organizations, reference to a"partner"means aperson who is a partner, or equivalent, in such a law firm. Similarly, reference to an"office"means anoffice of any such law firm. This handbook does not create any attorney client relationship betweenyou and BakerMcKenzie. The content of this publication is current as of February 28, 2025, unless otherwise indicated. © 2025 BakerMcKenzie Table of Contents 1.Constitutional Matters...........................................................................................................3 1.1Origins of the Canadian Constitution..............................................................................31.2Branches of Government...............................................................................................31.3An Overview of Canadian Federalism.............................................................................41.4Division of Legislative Powers........................................................................................41.5Canadian Common Law and the Civil Code...................................................................4 2.Establishment of Business...................................................................................................6 2.1Canadian Corporate Law...............................................................................................62.2Partnerships...................................................................................................................82.3Joint-Ventures................................................................................................................9 3.Income Taxation and Transfer Pricing................................................................................11 3.1Introduction to Income Taxation...................................................................................113.2Basis of Taxation.........................................................................................................113.3Rates of Taxation.........................................................................................................123.4Calculation of Income...................................................................................................133.5General Anti-Avoidance Rule.......................................................................................143.6Income from Foreign Affiliates......................................................................................153.7Withholding Tax...........................................................................................................163.8Branch Tax..................................................................................................................183.9Capital Tax...................................................................................................................183.10Partnerships and Joint Ventures...................................................................................183.11Foreign Tax Credits......................................................................................................183.12Transfer Pricing............................................................................................................19 4.Sales Tax..............................................................................................................................22 4.1Federal Goods and Services Tax/Harmonized Sales Tax.............................................224.2Provincial Sales Taxes andAd ValoremTaxes.............................................................25 5.Customs and International Trade........................................................................................29 5.1Canadian Importation Process.............................................................................