For those considering moving to Canada
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Canada.
33
Marginal tax rate
183
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Canada – updated per 2025
What is required to establish tax residency in Canada?
Individuals who stay in Canada for 183 days or more during a tax year are considered to have moved there and to be tax residents. The same applies to individuals who are permanently resident in Canada.
Which types of income are taxable in Canada?
Tax residents are taxed on their worldwide income in Canada, while non-resident taxpayers are taxed only on income sourced in Canada.
What tax rates apply in Canada?
Canada has a progressive tax system, with rates ranging from 15 to 33%.
Is there wealth tax in Canada?
Canada does not levy wealth tax.
What is the tax year in Canada?
The tax year in Canada corresponds with the calendar year.
When must the tax return be filed in Canada?
The individual tax return in Canada must generally be filed by 30 April of the year following the tax year.
What is the name of the tax authority in Canada?
The name of the tax authority in Canada is Canada Revenue Agency (CRA).
How many countries does Canada have tax treaties with?
Canada has tax treaties with approximately 90 countries, including Norway.
Is there property tax in Canada?
Canada has property tax at municipal level.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979