在加拿大外派人員個人所得稅QA

在加拿大外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款

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2.1. 徵收外派個人所得稅

加拿大稅務局 (CRA) 和魁北克稅務局 (RQ) 是加拿大兩個主要的徵稅機構。聯邦政府和魁北克政府都是實施累進所得稅率。雖然各省之間的聯邦應稅收入是一致的，但魁北克省評估應稅收入的方式不同。

加拿大的課稅年度為公曆年從1月1日至12月31日。

參考

加拿大稅務局：

• Covid-19 國際所得稅問題

•加拿大個人所得稅稅率：當期及往年

•確定居民身份

•雇主指南：應稅福利和津貼

•股票期權扣除額

•規定利率

•記錄保存政策

•加拿大的稅率和繳款率

•稅務服務辦公室和稅務中心

• T4：雇主訊息

• 填寫T4表

• T4001 – 雇主指南、薪資扣除和匯款

•加拿大印地安人法案下的一般稅收優惠

魁北克稅務局：

• QPP 提撥的就源扣除表

•就源扣除和繳款

•根據《加拿大印第安人法案》為魁北克居民提供的稅收優惠

• TP-1015.GV：雇主指南：就源扣除與繳款

In English

2.1. Income Taxes Imposed —

The Canada Revenue Agency (CRA) and Revenu Quebec (RQ) are the country’s two primary taxation collection agencies. Both the federal government and the government of Quebec have progressive income tax rates. Although federal taxable income is consistent across provinces, Quebec evaluates taxable income differently.

The tax year in Canada is the calendar year from Jan. 1 to Dec. 31.

References

Canada Revenue Agency:

• Covid-19 International Income Tax Issues

• Canadian Income Tax Rates for Individuals: Current and Previous Years

• Determining Residency Status

• Employer’s Guide: Taxable Benefits and Allowances

• Stock Option Deductions

• Prescribed Interest Rates

• Recordkeeping Policies

• Tax and Contribution Rates in Canada

• Tax Services Offices and Tax Centres

• T4: Information for Employers

• Filling Out the T4 Slip

• T4001 – Employer’s Guide, Payroll Deductions and Remittances

• Tax Benefits in General Under Canadian Indian Act

Revenu Quebec:

• Source Deduction Tables for QPP Contributions

• Source Deductions and Contributions

• Tax Benefits Under Canadian Indian Act for Residents of Quebec

• TP-1015.G-V: Guide for Employers: Source Deductions and Contributions

2.2. 雇主扣繳範圍

擁有需繳納加拿大所得稅的員工的雇主必須從員工的薪資中預扣所得稅。

在加拿大提供就業服務的非居民雇主須承擔與加拿大居民雇主相同的預扣、匯款和報告義務。因此，任何雇主，包括非居民雇主，都必須根據加拿大員工的所得稅義務預扣金額，即使該員工可能因稅收協定而在加拿大免稅。

In English

2.2. Employer Coverage —

Employers with employees subject to Canadian income tax must withhold income tax from their employees’ paychecks.

Non-resident employers providing employment services in Canada are subject to the same withholding, remitting, and reporting obligations as Canadian resident employers. Therefore, any employer, including a nonresident employer, must withhold amounts based on the income tax obligations of Canadian employees, even if the employee may be exempt from taxes in Canada due to tax treaties.

2.3. 員工個人所得覆蓋範圍

加拿大居民對所有全球收入徵稅，加拿大非居民僅對源自加拿大的收入徵稅。

在加拿大從事定期和連續工作的非居民僱員須繳納加拿大薪資所得稅，其方式與加拿大居民的納稅方式相同。

任何年齡的加拿大員工均須就其全球收入繳納加拿大稅，無論居住在哪個省份或地區。根據多種因素，個人會被視為加拿大居民，例如在加拿大擁有房屋或財產、有居住在加拿大的配偶或普通法伴侶以及其他因素。

另一個需要考慮的因素是納稅人在另一個國家的身分。

一年中在加拿大居住至少 183 天，但與加拿大沒有其他重大聯繫，並且根據加拿大所得稅條約, 不被視為另一國家居民的個人，在當年視為居民。這些個人需就其全球收入繳納聯邦所得稅，但無需繳納省或地區個人所得稅，而是必須繳納聯邦應付稅款的 48% 的附加稅。

In English

2.3. Employee Coverage —

Canadian residents are subject to tax on all worldwide income, and Canadian nonresidents are subject to tax on income earned in Canada.

Nonresident employees who engage in regular and continuous employment in Canada are required to pay Canadian income tax on remuneration in the same manner as Canadian residents.

Canadian employees of any age are required to pay Canadian taxes on their worldwide income, regardless of which province or territory they reside in. An individual is considered to be a Canadian resident based on  various factors, such as owning a home or property in Canada; having a spouse or common-law partner residing in Canada; and other factors.

Another factor to consider is taxpayer’s status in another country.

Individuals who reside in Canada at least 183 days in a year, but have no other significant ties to Canada and are not considered residents of another country under one of Canada’s income tax treaties, are defined as deemed residents for a given year. These individuals are subject to federal income tax on their worldwide income, but are not subject to provincial or territorial personal income taxes, instead, they must pay a surtax of 48% of their federal tax liability.

2.4. 員工個人所得稅率和級距

加拿大聯邦所得稅按累進稅率徵收，稅率範圍為15%至33%。在國家累進所得稅制中，個人的收入總額被分配到國家個人所得稅各個稅級，分配到稅級的每一部分收入都按照該稅級適用的稅率徵稅。

自 2024 年起，加拿大聯邦所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（加幣）	所得稅稅率
55,867 加幣以下	15%
超過 55,867 加幣至 111,733 加幣	20.5%
超過 111,733 加幣至 173,205 加幣	26%
超過 173,205 加幣至 246,752 加幣	29%
超過 246,752 加幣	33%

自 2023 年起，加拿大聯邦所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（加幣）	所得稅稅率
53,359 加幣以下	15%
超過 53,359 加幣至 106,717 加幣	20.5%
超過 106,717 加幣至 165,430 加幣	26%
超過 165,430 加幣至 235,675 加幣	29%
超過 235,675 加幣	33%

員工還須繳納省和地區所得稅。

In English

2.4. Rates and Thresholds —

Canada’s federal income tax are levied on a progressive scale, with rates ranging from 15% to 33%. In the country’s progressive income tax system, portions of an individual’s income are allocated to the country’s personal income tax brackets, and each portion of income allocated to a tax bracket is taxed at the tax rate applicable to that tax bracket.

Effective for 2024, Canada’s federal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income (Canadian Dollars)	Income Tax Rate
Up to C$55,867	15%
More than C$55,867 and up to C$111,733	20.5%
More than C$111,733 and up to C$173,205	26%
More than C$173,205 and up to C$246,752	29%
More than C$246,752	33%

Effective for 2023, Canada’s federal income tax rates and minimum and maximum amounts of annual income for each tax bracket were as follows:

Range of Annual Income (Canadian Dollars)	Income Tax Rate
Up to C$53,359	15%
More than C$53,359 and up to C$106,717	20.5%
More than C$106,717 and up to C$165,430	26%
More than C$165,430 and up to C$235,675	29%
More than C$235,675	33%

Employees are also subject to provincial and territorial income taxes.

2.5. 僱主扣繳稅號登記

如果雇主是新匯款人，則必須在首次匯款到期日（即雇主從員工薪資中扣除所得稅後的下個月15 日）之前，使用表格 RC1（申請企業編號）註冊薪資帳戶和企業編號 (BN)。

員工在僱用後必須填寫加拿大稅務局提供的聯邦和省/地區表格 TD1，其中列出了適用的收入豁免，並將其提交給雇主。雇主必須確保其員工擁有有效的社會保險號碼 (SIN)。魁北克僱員必須向魁北克稅務局提交聯邦表格 TD1 和省表格 TP-1015.GV。

In English

2.5. Registration —

If employers are new remitters, they must register for a payroll account and Business Number (BN) using Form RC1. A Business Number is required before the first remittance due date, which is the 15th day of the month following the month when employers start withholding income from employees’ payroll.

Upon hiring, employees must fill out a federal and provincial/territorial Form TD1 provided by the Canada Revenue Agency, which lists applicable income exemptions, and file it with their employers. Employers must ensure that their employees have valid social insurance numbers (SIN). Quebec employees must file a federal Form TD1 and a provincial Form TP-1015.G-V with Revenu Quebec.

2.6. 員工個人所得應稅金額

加拿大稅務局 (CRA) 設定所有聯邦和省稅（魁北克省徵收的稅款除外）的徵稅基礎。魁北克稅收局為該省的應稅收入製定了一套獨立但幾乎與聯邦相同的標準，包括向聯邦政府繳納的稅款。

CRA 擁有完整的福利和津貼清單，詳細列出了汽車津貼、手機使用、餐費、搬家費用、兒童保育等福利的應稅情況。更多詳情請參閱 CRA雇主指南。

•全國，包括除魁北克省以外的所有省份：所有工資、薪水、費用、獎金、福利、退休金和/或補償付款均需繳納所得稅。某些類型的收入無需納稅，例如： 商品及服務稅或統一銷售稅抵免；任何加拿大兒童稅收福利金；兒童援助金；犯罪行為的受害人款；彩券獎金；大多數禮物和遺產；加拿大或盟國為戰爭服務所支付的金額；人壽保險付款；工會會費或罷工工資；註冊退休金計劃（RPP）和註冊退休儲蓄計劃（RRSP）提撥；大部分來自免稅儲蓄帳戶的金額。

•魁北克：任何收入，無論來源為何，均被視為收入並需課稅。某些類型的收入無需納稅，例如： 從住房津貼計劃獲得的津貼；從繼承中獲得的財產；從人壽保險保單收到的金額；兒童援助金；團結稅的抵免；工作保費稅的抵免；商品及服務稅 (GST) 的抵免；彩券獎金；來自工會的罷工薪資；加拿大兒童稅收福利金；從工資損失替代計劃或收入保險計劃收到的福利；以及免稅儲蓄帳戶中持有的投資收入。

透過上述任何豁免所獲得的收入均需課稅。加拿大居民在加拿大境外賺取的收入需納稅，並應根據賺取時的匯率兌換成加幣。

僱員也需就雇主提供的實物福利納稅, 包括汽車福利,食宿,禮物和獎品,人壽保險單,無息或低息貸款,膳食,工具報銷,交通通行費,或學費。

原住民或加拿大原住民在印第安人保護區或與印第安人保護區相關的區域以任何方式所取得的收入均不需繳稅, 包括來自非原住民雇主的收入。原住民獲得的所有其他收入應納稅並繳納社會保險費。原住民的非稅收入不需要包括在計入退休金的薪資中, 且雇主無需為他預扣 CPP 或 QPP 。然而，儘管在保護區取得的收入不徵稅，但原住民可以選擇透過雇主向 CPP 或 QPP 提撥並獲得社會保險福利。

In English

2.6. Taxable Amounts —

The Canada Revenue Agency (CRA) sets up the taxable base for all federal and provincial taxes, except for taxes levied in Quebec. Revenu Quebec has set up a separate but almost identical set of standards for taxable income in the province, including taxes paid to the federal government.

The CRA has a complete benefits and allowances list detailing the taxable status of benefits such as automobile allowances, mobile phone usage, meals, moving expenses, child care and others. Further details are available in the CRA’s guide for employers.

• National, including all provinces except Quebec: All wages, salaries, fees, bonuses, benefits, pensions, and/or compensatory payments are subject to income taxation. Some types of income are not subject to taxation, such as: the Goods and Services Tax or Harmonized Sales tax credit; any Canada Child Tax Benefit payments; child assistance payments; victim payments from a criminal act; lottery winnings; most gifts and inheritances; amounts paid by Canada or an ally for war service; life insurance payments; union dues or strike pay; registered pension plan (RPP) and registered retirement savings plan (RRSP) contributions; and most amounts from a tax-free savings account.

• Quebec: Any amount that is earned, regardless of source, is considered income and subject to taxation. Some types of income are not subject to taxation, such as: allowance received from the Shelter Allowance program; property value received from inheritance; amounts received from a life insurance policy; child assistance payments; the solidarity tax credit; work premium tax credits; Goods and Services Tax (GST) tax credit; lottery winnings; strike pay from a union; Canada Child Tax Benefits payments; benefits paid under a wage loss replacement plan or income insurance plan; and income from investments held in a tax-free savings account.

Income obtained through the above exemptions is subject to taxation.

Income earned by Canadian residents outside of Canada is subject to taxation and should be converted into Canadian dollars based on the exchange rate at the time of earning.

Employees are also subject to taxation on benefits in kind from employers, including automobile benefits; board and lodging; gifts and awards; life insurance policies; interest-free or low-interest loans; meals; tool reimbursements; transit passes; or tuition fees.

First Nations, or natives of Canada, are not taxed on income in any way earned on, or in relation to an Indian reserve, including from employers that are not First Nations. All other income earned by a First Nations person is taxable and subject to social insurance contributions. First Nations’ nontaxable income is excluded from pensionable employment and employers do not have to withhold CPP or QPP contributions for them. However, though reserve-related income are not taxed, First Nations can choose to pay into CPP or QPP through their employer and receive social insurance benefits.

2.7. 扣繳方法

雇主根據員工的總就業收入減去適用的扣除額，從源頭向員工預扣所得稅。

雇主在每個工資期間（每週、每兩週、每月或每季）從源頭扣除所得稅。 CRA 發布了自 2024 年 1 月 1 日起生效的預扣稅方法，以協助計算預扣稅金額。

In English

2.7. Withholding Methods —

Employers withhold income taxes from employees at the source based on their total employment income minus applicable deductions.

Employers deduct income taxes from the source during each wage period (weekly, biweekly, monthly, or quarterly). The CRA has released withholding methods, effective from Jan. 1, 2024, to assist in calculating the amount of withholding tax.

2.8. 員工個人所得申報退稅及匯款

雇主按規定的年度納稅頻率是根據該年之前的第二個最近公曆年的平均每月預扣金額 (AMWA)。雇主的 AMWA 是其當年向僱員支付的就業收入中需要預扣的所得稅金額、加拿大退休金計劃 (CPP) 稅和就業保險 (EI) 稅的總支出除以那一年付款的月數。AMWA 有兩個加速繳款人門檻，導致適用的雇主需要比定期（每月）提交稅款的雇主更頻繁地提交從就業收入中預扣的稅款。

以下匯款截止日期是政府必須收到預扣稅款的規定日期，雖然雇主通常能夠使用電子資金轉帳讓政府在提交付款的同一天收到匯出的稅款，但雇主，尤其是那些不以電子方式納稅的雇主，應確保有足夠的時間提交稅款讓政府在以下截止日期前收到稅款。

雇主繳納其 CPP 和 EI 稅款的截止日期與繳納員工預扣稅款的截止日期相同。

符合加速匯款人門檻 1 條件的雇主在本年度之前的第二個最近公曆年的 AMWA 總額至少為 25,000 加元，但少於 100,000 加元。此類雇主必須在該月25 日之前向加拿大稅務局繳納從該月前15 天內從支付給僱員的金額中預扣的稅款。在該月前15 天之後支付給僱員的金額中預扣的稅款必須在下個月的 10 號前繳納給加拿大稅務局。

符合加速匯款人門檻 2 條件的雇主在本年度之前的第二個最近公曆年的 AMWA 總額至少為 100,000 加元。此類雇主必須在每個月四個期間結束後的三個工作天內向加拿大稅務局繳納預扣稅款，並根據該期間支付給僱員的金額去繳納該時期的稅款。工作日不包括週六、週日或公眾假期。每個月的四個時期是每個月的第一天到第七天、每個月的第八天到第十四天、每個月的十五天到二十一天、每個月的二十二天到最後一天。符合加速匯款人門檻 2 條件的雇主必須以電子方式或透過加拿大金融機構匯出預扣稅。

如果雇主在當年之前的第二個最近公曆年的 AMWA 至少為 3,000 加元但低於 25,000 加元，則他們是當年的常規匯款人。常規匯款人必須在下個月的 15 日之前匯出當月支付給員工的薪資中預扣的稅款。

如果雇主在第二個最近的公曆年或當年之前的最近一個公曆年的 AMWA 低於 3,000 加元、已營業至少 12 個月、並且及時履行各項稅務規範, 該雇主為季度匯款人, 季度匯款人必須在每個公曆季度後的第 15 天之前匯出預扣稅。

新雇主是指那些開業時間少於三個公曆年的雇主，通常是常規匯款人。但是，如果新雇主已經營業至少12個月，及時履行了所有稅務合規義務，並且每個月應繳納的預扣稅額少於1,000加元，則可以按季度繳納稅款和雇主的稅收份額。

當提交預扣稅款的截止日期為週六、週日或國定假日時，適用的截止日期為下一個工作日。

匯款可透過加拿大稅務局的「我的付款」線上服務、透過該機構的「我的企業帳戶」線上服務的預授權借記選項、加拿大金融機構的網路銀行服務或由第三方服務商在互聯網上的銀行服務以電子方式傳輸至加拿大稅務局。此外，非居民可以使用電匯方式繳稅。

雇主通常必須在每次匯款時提交一份匯總了所繳稅款的匯款憑證。 PD7A表格的匯款憑證可供按月及按季匯款人使用。 PD7A(TM) 表格的匯款憑證可由加速匯款人的雇主使用。 PD7A-RB 表格的匯款憑證可由加速匯款人的雇主使用，每月僅向員工支付一次工資的雇主除外。

自 2024 年 1 月 1 日起，超過 10,000 加幣的款項必須以電子方式向加拿大稅務局支付。

如果雇主已支付工資、薪水、應稅福利或津貼，則他們還必須向加拿大稅務局提交文件，並在納稅年度後二月的最後一天或之前向僱員提供工資表（稱為 T4 稅表）, 詳細說明所有員工的預扣稅金額。雇主必須提供員工兩份 T4 表副本，或以電子方式分發一份表。無論雇主是否收到員工的社會保險號，都必須這樣做。如果最初未包含 SIN，則應使用 T4 表並進行修改。

雇主可以透過電子郵件或安全入口網站以電子方式分發 T4 單據，無需事先徵得同意，除非僱員要求提供紙本副本; 不能合理地預期僱員在發放單據時能夠以電子方式訪問單據; 或者僱員是前僱員或在發放單據時正在休假。

對於在納稅年度內在多個省份居住或受僱的僱員，雇主必須為每個省份或地區填寫單獨的 T4 表。 T4 單上的金額應僅以加幣列出。

《所得稅條例》中列出的T4 表格和其他資訊申報表，自2024 年提交的表格起生效。 至2023年12月31日，提交50 份表格以上的雇主必須以電子方式提交。

如果魁北克雇主預扣所得稅、員工社會稅和雇主社會稅總額不超過2,400 加元，則必須每年向魁北克稅務局繳納；如果前兩年每月繳納的稅款不超過3,000 加元，則必須按季度向魁北克稅務局繳納。不符合上述要求的雇主，如果平均每月匯款低於25,000加元，則必須每月匯款；若匯款金額至少為 25,000 加幣但不超過 100,000 加元，則每兩週一次；如果匯款超過 100,000 加元，則每週一次。

自 2024 年 1 月 1 日起，向魁北克稅收局支付超過 10,000 加元的任何款項都必須以電子方式支付。截至 2023 年 12 月 31 日，超過 50,000 加元的款項將以電子方式支付給魁北克稅收局。

魁北克雇主必須向魁北克稅務局備案，並以紙本或電子方式向僱員提供省級工資和其他付款、預扣所得稅和社會稅繳款表（稱為 Relevé 1或RL-1，就業和雜項收入） ，

並且必須在每年 2 月最後一天之前以線上或紙本形式提交所得稅預扣稅和社會稅繳款的年度核對表，稱為 RL-1 摘要、來源扣除和雇主繳款摘要。從 2024 年提交的表格開始，提交五份以上 RL-1 表的雇主必須以電子方式提交。在 2023 年 12 月 31 日之前，提交超過 50 張表的雇主必須以電子方式提交。

In English

2.8. Returns and Remittance —

The required tax remittance frequency for an employer within a year is based on its average monthly withholding amount (AMWA) of the second nearest calendar year prior to that year. An employer’s AMWA is the total amount of income tax, Canada Pension Plan (CPP) tax, and Employment Insurance (EI) tax that needs to be withheld from employment income paid to employees that year, divided by the number of months that payments were made in that year.

AMWA has two accelerated remitter thresholds, resulting in applicable employers needing to submit taxes withheld from employment income more frequently than employers who submit taxes on a regular basis, which is a monthly basis.

The following remittance deadlines are the prescribed dates by which the government must receive withheld taxes. Although employers can usually use electronic fund transfers to have the government receive remitted taxes the same day they submit the payments, employers, especially those who do not pay tax electronically, should ensure that there is sufficient time to submit tax payments so that the government can receive them before the following deadlines.

Deadlines for employers to remit their share of CPP and EI taxes are the same as those for remitting taxes withheld from employees.

Employers who meet the accelerated remitter threshold 1 have a total AMWA of at least C$25,000 but less than C$100,000 during the second-most recent calendar year prior to this current year. This type of employers must remit taxes withheld from amounts paid to employees during the first 15 days of a month to the Canada Revenue Agency by the 25th day of that month. The tax withheld from the amounts paid to employees after the first 15 days of a month must be remitted to the Canada Revenue Agency by the 10th day of the next month.

Employers who meet the accelerated remitter threshold 2 have a total AMWA of at least C$100,000 during the second-most recent calendar year prior to this current year. This type of employers must remit withheld taxes to the Canada Revenue Agency within three working days of the end of each of four periods in each month, with the taxes based on payments to employees in the period.

Working days do not include Saturdays, Sundays, or public holidays. The four periods in each month are the first through seventh days of the month, the eighth through 14th day of the month, the 15th through 21st day of the month, and the 22nd through last day of the month.

Employers who meet the conditions of accelerated remitter threshold 2 must remit their withheld taxes either electronically or through a Canadian financial institution.

If employers had an AMWA of at least C$3,000 but less than C$25,000 during the second-most recent calendar year prior to the current year, they are regular remitters for the current year. Regular remitters must remit tax withheld from payments to employees for the current month before the 15th day of the following month.

If an employer’s AMWA in the second-most recent calendar year or the most recent calendar year prior to the current year is less than C$3,000, has been in business for at least 12 months, and has timely complied with all tax compliance obligations, the employer is a quarterly remitter.

Quarterly remitters must remit withheld taxes by the 15th day of the month after each calendar quarter.

New employers refer to those who have been in business for less than three calendar years, generally are regular remitters. However, if a new employer has been in business for at least 12 months, has timely fulfilled all tax compliance obligations, and each month has a total amount to be remitted of less than C$1,000 in withheld tax and employer share of taxes, this new employer may remit taxes on a quarterly basis.

Whenever a deadline to submit withheld taxes would be on a Saturday, Sunday, or public holiday, the applicable deadline is the next business day.

Remittances may be electronically transmitted to the Canada Revenue Agency using the agency’s My Payment online service, the pre-authorized debit option through the agency’s My Business Account online service, the internet-based banking service of a Canadian financial institution, or the internet-based payment method available by a third-party service provider. In addition, nonresidents may use wire transfer to remit tax payments.

Employers generally have to submit a remittance voucher summarizing the taxes paid at each remittance. The remittance voucher of Form PD7A may be used by monthly and quarterly remitters. The remittance voucher of Form PD7A(TM) may be used by employers that are accelerated remitters. The remittance voucher of Form PD7A-RB may be used by employers that are accelerated remitters, except for employers who only pay their employees once per month.

Effective from Jan. 1, 2024, payments of more than C$10,000 must be made to the Canada Revenue Agency electronically.

If employers have already paid wages, salary, taxable benefits, or allowances, they must also file with the Canada Revenue Agency and provide employees with a wage statement, known as a T4 slip, on or before the last day of February after the taxable year detailing all employees’ withheld tax amounts. Employers must provide employees with two copies of the T4 slips, or alternately distribute one slip electronically. This must be done whether or not employers have received their employees’ SINs. If the SIN is not initially included, the T4 slip should be used and amended.

Employers can distribute T4 slips electronically by email or a secure portal without obtaining prior consent unless an employee requested a paper copy; an employee cannot reasonably be expected to have access to the slip electronically when the slips are issued; or an employee is a former employee; or is on extended leave when the slips are issued.

For employees who reside or were employed in more than one province during the taxable year, employers must fill out separate T4 slips for each province or territory. Amounts on T4 slips should be listed in Canadian dollars only.

If an employer is filing more than five forms, T4 slips and other information returns listed in the Income Tax Regulations must be filed electronically, effective starting with forms filed in 2024. Until Dec. 31, 2023, employers filing more than 50 forms must file electronically.

If the total amount of Quebec employer withholding income tax, employee social taxes, and employer social taxes does not exceed C$2,400, it must be remitted annually to Revenu Quebec; or quarterly if their monthly remittance did not exceed C$3,000 in the previous two years.

Employers not meeting the previous requirements must remit monthly if the average monthly remittance is less than C$25,000; biweekly if the remittance is at least C$25,000 but not more than C$100,000; and weekly if the remittance is more than C$100,000.

Starting from Jan. 1, 2024, any payment of more than C$10,000 to Revenu Quebec must be made electronically. Until Dec. 31, 2023, payments of more than C$50,000 to Revenu Quebec were to be made electronically.

Quebec employers must file with Revenu Quebec and provide employees with a provincial statement of wages and other payments, withholding income tax, and social tax contributions, known as Relevé 1 or RL-1, Employment and Miscellaneous Income, in paper or electronic form. Employers must also file an annual reconciliation of income tax withheld and social tax contributions known as the RL-1 Summary, Summary of Source Deductions and Employer Contributions, by the last day of February each year, either online or on paper. Effective starting with forms filed in 2024, employers filing more than five RL-1 slips must file electronically. Until Dec. 31, 2023, employers filing more than 50 slips must file electronically.

2.9. 員工持股計畫

員工無需因授予股票選擇權而納稅。行使選擇權後，授予價格和行使價格之間的差額應納稅，並進行部分扣除抵銷，最終結果被視為資本利得。對於已出售的股票，行使時股票價格與出售時股票價格之間的差額是資本利得，其中一半應按邊際稅率納稅。

加拿大的股票購買計畫可由雇主提供折扣，通常為 10% 至 15%，折扣金額為應稅福利。此外，許多雇主也提供股票選擇權計劃。股票計劃遵循加拿大聯邦所得稅法、省級證券法規和證券交易法規的規範。

提供給加拿大員工股票或股票選擇權的美國雇主必須遵守省級證券規則，但目前有建立單一國家證券監管機構的趨勢。在大多數情況下，除了招股說明書和揭露要求的豁免之外，還有簡化程序，特別是在紐約證券交易所等認可的證券交易所交易並且滿足 SEC 要求的股票。

如果滿足三個要求，則允許扣除僱員收入中所需福利二分之一的扣除額，並將該福利視為資本利得。為了符合扣除資格，僱員在授予選擇權時必須與雇主進行公平交易；股票的價格必須至少等於簽訂股票選擇權協議時的公平市價；所收購的股份必須是規定的股份，一般包括普通股。

自 2021 年 7 月 1 日起生效，根據選擇權的公平市價，每年授予員工的股票選擇權最多可達 200,000 加元，才有資格享受扣除，除非這些選擇權是由加拿大控股的私人公司授予的任何規模的公司(CCPC) 或年總收入不超過5 億加元的非CCPC。

如果股票選擇權是由加拿大控股的私人公司授予的，則福利計入僱員收入的時間將推遲到僱員處置或交換股票的納稅年度。

預扣稅：對於股票選擇權福利，必須以與現金紅利相同的程度預扣和繳納所得稅。然而，雇主的預扣和匯款義務通常不延伸至僱員可扣除的福利的任何部分。股票選擇權福利也須遵守就源扣除的要求。

出於預扣稅目的，雇主應對股票選擇權採用與常規就業收入相同的稅率。

In English

2.9. Employee Share Plans —

Employees are not required to pay taxes for granting stock options. After exercising the option, the difference between the grant price and the exercise price shall be subject to taxation and partially offset by deduction.   The final result shall be regarded as a capital gain. For sold stocks, the difference between the stock price at exercise and the stock price upon sale is a capital gain, half of which should be taxed at the marginal rate.

Stock purchase plans in Canada can be offered by employers at a discount rate, generally 10% to 15%, with the discount amount being a taxable benefit. In addition, many employers also offer stock option plans. Stock plans are regulated by Canadian federal income tax legislation, provincial securities regulation, and the stock exchange rules.

U.S. employers offering stocks or stock options to employees in Canada must comply with provincial securities rules, but there is currently a trend towards establishing a single national securities regulator. In most cases, simplified procedures exist other than exemptions from prospectus and disclosure requirements, particularly for stocks traded on a recognized stock exchange such as the New York Stock Exchange and the SEC requirements have been met.

One-half of the benefit required to be included in the employee’s income can be deducted if three requirements are met, treating the benefit as a capital gain.

In order to qualify for the deduction, the employee must engage in an arm’s-length transaction with the employer when the option was granted; the price paid for the shares must be at least equal to their fair-market value when the stock option agreement was made; and the shares acquired must be the given shares, which generally includes common shares. Effective from July 1, 2021, based on the options’ fair-market value, employees are eligible for deduction up to C$200,000 per year for stock options granted to them, unless the options are granted by a Canadian-controlled private corporation (CCPC) of any size or a non-CCPC with annual gross revenue of up to C$500 million.

If the stock option is granted by a Canadian-controlled private corporation, the recognition of benefit as the employee’s income is deferred until the taxation year in which the employee disposes of or exchanges the stocks.

Withholding: For stock option benefits, income tax must be withheld and remit to the same extent as a cash bonus. However, the employer’s withholding and remittance obligations typically do not extend to any portion of the employee’s deductible benefits. Stock option benefits must also comply with the requirements of source deduction.

For withholding tax purposes, employers should apply the same tax rates to stock options as they do for regular employment income.

2.10. 記錄保存

員工必須將所得稅申報表和任何相關退稅文件保留自申報表之日起六年。記錄必須可根據加拿大稅務局的要求進行驗證。員工有權聘請第三方進行記錄保存活動，但必須履行所有正常義務。

In English

2.10. Recordkeeping —

Employees must keep income tax returns and any related tax refund documents for six years from the date of the return. Records must be verifiable upon request by the Canada Revenue Agency. Employees have the right to hire third parties for record keeping activities, but must fulfill all normal obligations.

2.11. 處罰

未能扣除預扣稅的雇主可能會被處以未預扣的 CPP、EI 和所得稅總額 10% 的罰款。如果所得稅或其他預扣繳款被扣繳但未匯出，則可根據逾期繳款處以 3% 至 10% 的罰款。一年內多次不合格的，處罰可達20%。

如果員工在新就業時未填寫必要的聯邦和省所得稅表格並將其提交給雇主，則每遲交一天，將被處以 25 加元的罰款，最高可達 2,500 加元。

屢次錯過申報截止日期的納稅人可能需要繳納 10% 的利率，並且在 20 個月以內，每多一個月不完整的申報，加收 2% 的利率。對於嚴重疏忽的錯報，也適用額外處罰，包括 100 加幣罰款或少報稅收和/或多報稅收抵免的 50% 罰款。

未按時提交所得稅申報表的員工將被處以所欠餘額 5% 的遲報罰款，此外，在 12 個月內每月未完成的情況還要加收所欠餘額 1% 的罰款。

拖欠所得稅、加拿大退休金計劃 (CPP) 繳款和社會保險費的員工有責任根據規定的利率計算利息，該利率每季都會變動。

依企業提交的表格數量不同, 而未能依規定以電子方式提交 T4 表或其他資訊申報表的納稅人須被處罰。從 2024 年開始提交的申報表，罰款範圍為 125 加幣至 2,500 加幣（2023 年 12 月 31 日之前為 250 加幣至 2,500 加幣）。

In English

2.11. Penalties —

Employers that fail to deduct withholding taxes may be imposed a 10% penalty on the total amount of CPP, EI, and income taxes not withheld. If income taxes or other withholding payments are withheld but not remitted, a penalty of 3% to 10% may be imposed based on the lateness of payment. For those who fail multiple times within a single year, this penalty can reach 20%.

If employees fail to fill out the necessary federal and provincial income tax forms and submit them to their employer upon new employment, they will be fined C$25 for each day of delay, up to C$2,500.

Taxpayers who repeatedly miss the filing deadline may be required to pay 10% interest rate, a 2% interest rate applied for each additional month of incomplete filings up to 20 months. For serious negligent misstatements, additional penalties may also apply, including a C$100 fine or a 50% fine for underreporting tax and/or the overstated tax credits.

Employees who fail to submit their income tax returns on time will be fined a late-filing penalty of 5% on their balance owed, plus 1% of the balance owed for each month uncompleted up to 12 months.

Employees who owe income taxes, Canada Pension Plan (CPP) contributions, and social insurance premiums are liable to the accrual of interest based on prescribed rates, which varies quarterly.

Failing to file T4 slips or other information returns electronically when required vary based on the number of forms a business must file is subject to penalty on taxpayer. The penalty ranges from C$125 to C$2,500 for returns filed starting in 2024 (C$250 to C$2,500 until Dec. 31, 2023).

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