It’s official – tax season is upon Canadians! The benefits of living in Canada are all the available resources and shared services. These are only possible because of the taxation system, which redistributes wealth. If you’re wondering if you’re required to file your taxes in 2025, continue reading below. Tenace CA Inc., with 10 years of experience as a local Canadian accountant, specializes in providing specialized group services for the financial and tax needs of Chinese enterprises and overseas Chinese companies in Canada. In June 2025, we will open 5 50% discount slots for cross-border sellers, including business and tax landing. For more inquiries, please feel free to contact our tax consultants at any time. We will safeguard your Canadian journey!
加拿大报税季已经正式来临！加拿大这个国家之所以能提供如此多的资源和公共服务，都得益于其税收制度，该制度能够重新分配社会财富。如果您想知道自己是否需要在2025年报税，本文将提供详尽指导及干货助力您的税季顺利前行。Tenace CA Inc., 为本土10年经验加拿大会计师坐镇，专门为中国企业及海外华人在加拿大公司的财税需求提供专项组服务，并且在2025年6月开放5个50%优惠名额针对跨境卖家，包括工商及财税落地，有更多咨询欢迎随时联系我们税务顾问，我们为您的加拿大远行保驾护航！
What is income tax?
什么是所得税？
Income tax is money paid to the government on income earned. Income tax is payable to the Canada Revenue Agency (CRA) in Canada. For individual tax, the tax year is always January 1 to December 31. How much income tax is owed varies from person to person. Some individuals have taxes withheld at the source, reducing their bill, while others don’t. Income, employment status, and available deductions are all factors that affect income tax.
所得税指的是，对个人或企业所赚取的收入向政府缴纳的税款。在加拿大，个人所得税应向加拿大税务局（CRA）缴纳。对于个人所得税而言，税务年度始终为每年1月1日至12月31日。但每个人应缴纳的所得税金额则因人而异。一些人会在收入来源处（例如，工资单）直接扣除税款，从而减少最终的税款账单，而另一些人则不会。与此同时，收入、就业状况以及可用的扣除额都是影响所得税的因素。
What are income tax brackets?
什么是所得税税阶？
Tax brackets are ranges of increasingly higher income levels used to calculate income tax due. Each tax bracket has a specific tax rate applied, which increases with each higher-level tax bracket. In other words, a tax bracket has a tax rate applicable to that set range of income.
These rates apply to taxable income, which is your total income from line 15000, less any deductions you may be entitled to the amount of tax due depends on your income. The more you earn, the higher your calculated income tax will be. This is called a progressive (or graduated) tax system.
所得税税阶（income tax brackets）是税局随着不同人的收入水平的逐步增加来计算应缴所得税的依据。每个税级都会有一个特定的税率，该税率随着每个更高的税级而增加。换句话说，一个税级有一个适用于该设定收入范围的税率。
这些税率适用于应税收入，即您从税表行15000开始核算的总收入，减去您可能有权根据您的收入获得的任何抵免额。因此，一个人赚的钱越多，则该人计算出的所得税就越高。因此该制度也被称为累进（或累进）税制。
What is the minimum income to file taxes in Canada?
在加拿大，收入达到多少才需要报税？
Anyone who earned income in a calendar year must file taxes. Technically, there is no minimum income. Even if you didn’t earn anything, it’s best practice to complete a tax return annually for record-keeping purposes.
With that said, your tax payable will vary based on how much you earned. Canada has a tiered taxation system. This means the more you earn, the more taxes you pay. Below are the federal tax brackets for 2024:
➢ 15% on the first $55,867 of taxable income
➢ 20.5% on the next $55,866 of taxable income (on the portion of taxable income between $55,867 and $111,733)
➢ 26% on the next $61,472 of taxable income (on the portion of taxable income between $111,733 and $173,205)
➢ 29% on the next $73,547 of taxable income (on the portion of taxable income between $173,205 and $246,752)
➢ 33% of taxable income over $246,752
The provinces and territories have their own personalized tax brackets as well. In addition to federal taxes, you owe provincial or territorial taxes.
任何人只要在一个日历年度内赚取了收入的话就必须报税。因此理论上讲，所谓的应税额度并没有最低收入限制。即使你没有任何收入，最好也每年都填写一份纳税申报表已保留完整的报税记录。
不过话虽如此，你的应纳税额却会根据你赚取的金额而有所不同。承接上文，加拿大采用分级税制。这意味着你赚得越多，缴纳的税款就越多。以下是2024年的联邦税率等级：
15% 对应纳税收入的 首个 55,867 加元
20.5% 对应纳税收入的 下个 55,866 加元 （即应纳税收入在55,867加元至111,733加元之间的部分）
26% 对应纳税收入的 下个 61,472 加元 （即应纳税收入在111,733加元至173,205加元之间的部分）
29% 对应纳税收入的 下个 73,547 加元 （即应纳税收入在173,205加元至246,752加元之间的部分）
33% 对应纳税收入 超过 246,752 加元 的部分
除此以外，各个省和地区也有自己定制的税率等级。除了联邦税，你还需要缴纳省或地区的税款。
Who has to file an income tax return?
哪些人必须提交所得税申报表？
You are required to file an income tax return if you meet one or more of the following criteria:
➢ You are earning income, such as employment income, investment or other income, and owe tax to the CRA.
➢ You are a resident of Canada. This includes international students or individuals who travelled outside of Canada.
➢ You are self-employed and owe Canada Pension Plan (CPP) and Employment Insurance (EI) premiums.
➢ Your spouse or common-law partner splits income with you.
➢ You’ve utilized the Home Buyer’s Plan (HBP) or Lifelong Learning Plan (LLP) and owe repayments.
➢ You withdrew money from your Registered Retirement Savings Plan (RRSP) outside of the HBP or LLP.
➢ You sold or disposed of capital property, such as a home, vehicle, or other assets. You must file even if you didn’t incur a capital gain.
➢ You must repay Old Age Security or Employment Insurance Benefits.
➢ You received a financial support benefit from the government, such as social security, Canada Workers Benefit (CWB) or similar.
➢ The CRA sent you a Request to File or Demand to File.
如果您的情况符合以下一项或多项标准，则必须提交所得税申报表：
➢ 你正在赚取收入，例如就业收入、投资或其他收入，并且欠CRA税款。
➢ 你是加拿大居民。这包括国际学生或前往加拿大境外旅行的个人。
➢ 你是自雇人士，并且欠加拿大退休金计划（CPP）和就业保险（EI）的保费。
➢ 你的配偶或同居伴侣与你分摊收入。
➢ 你使用了购房者计划（HBP）或终身学习计划（LLP），并且需要偿还。
➢ 你从注册退休储蓄计划（RRSP）中提取了 HBP 或 LLP 之外的资金。
➢ 你出售或处置了资本财产，例如房屋、车辆或其他资产。即使你没有产生资本收益，也必须申报。
➢ 你必须偿还老年保障金或就业保险福利金。
➢ 你收到了政府的财政支持福利金，例如社会保障金、加拿大工人福利金（CWB）或类似福利金。
➢ CRA 向你发送了提交请求或提交要求。
What about deceased persons?
已故人士的纳税考量
When an individual passes away, they must file final tax forms. Usually, a family member or close friend completes the final tax return while processing a will or estate. The rules vary slightly from regular tax returns, including due dates and filing requirements.
当一个人去世之后，也需要亲属为其提交最终的税务表格。通常，家人或亲密的朋友会在代为处理其遗嘱或遗产时填写最终的纳税申报表。而该情况下的相关规则，包括截止日期以及填写要求则与常规纳税申报表略有不同。
At what age do seniors stop paying taxes?
到达什么年龄就不用缴税了？
Unfortunately, there is no age limit on taxation in Canada. Filing income taxes is a requirement regardless of age. Since many seniors receive money from a pension, government support, or other retirement sources, they are not exempt from paying taxes.
不幸的是，加拿大没有针对税收的年龄限制。无论年龄大小，报税都是一项硬性要求。也由于许多老年人从养老金、政府支持或其他退休来源获得资金，因此他们也不能免于缴税。
What if I am not required to file?
如果我不需要报税，该怎么办？
Even if you aren’t required to file, it’s best practice to file anyway. The first reason is to have a record that you don’t owe any taxes. If you don’t file your tax return, the CRA may request that you do it later to ensure you don’t owe anything. It’s best to maintain an up-to-date filing status.
Another reason to file is for a potential tax refund and access to other benefits. In some cases, when you don’t owe taxes, you may be eligible for money back. You may also find out that you’re eligible for federal and/or provincial benefit programs. This could be the GST/HST credit, the Ontario Trillium Benefit and many more. If you ever want to claim other benefits, such as the Canada Workers Benefit (CWB), Guaranteed Income Supplement (GIS) or the Canada Child Benefit (CCB), the CRA requires you to be up to date on your tax returns. Finally, your Registered Retirement Savings Plan (RRSP) contribution limit calculation uses your income as a base. If you don’t file taxes, you won’t add to your contribution room.
值得注意的是，即使我们不需要报税，最好还是按时报税。第一个原因是这样可以获得一份没有欠税的记录。即如果不按时交纳税申报表，CRA 可能会在以后要求纳税人提交之前的纳税申报表，以确保你没有欠税。因此作为潜在纳税人，最好保持最新的申报状态。
按时报税的另一个原因是可以获得潜在的退税并获得其他福利。在某些情况下，当你没有欠税时，你可能有资格获得退款。个人还可能会发现自己有资格获得联邦和/或省级福利计划。这可能是商品及服务税/统一销售税（GST/HST）抵免、安大略省三叶草福利金等等。如果一个人还有想申请其他福利，例如加拿大工人福利金（CWB）、保证收入补助金（GIS）或加拿大儿童福利金（CCB），CRA 都会要求你必须及时更新你的纳税申报表。最后，如果注册退休储蓄计划（RRSP），那么供款限额计算会按照个人的收入为基础来计算。如果没有报税，那么税局就不会增加你的供款额度。
When do you file your return?
什么时候申报你的税款？
Personal income tax return filings and payments are due on April 30, 2025. If you are self-employed, you have until June 15, 2025, to file and pay. If one of the spouses earns business income, then both people can share the June 15 deadline.
Any contributions made to an RRSP reduce your taxable income by the same amount. If you’d like to take advantage of this, you have until March 1, 2025, to make a contribution and still report the deduction on your 2024 taxes.
The CRA opened NETFILE on Feb 21, 2022, which makes your tax filing and payment easier.
根据加拿大税法，个人所得税申报和付款截止日期为2025年4月30日。但如果你是自雇人士，则可以延期到2025年6月15日的时间来申报和付款。如果夫妻双方其中一人拥有自雇收入，则双方可共享6月15日的申报周期。
对 RRSP 的任何供款都会减少你的应纳税收入。如果你想利用这一点，你必须在2025年3月1日之前进行供款，并且仍然可以在2024年纳税中报告该扣除额。
与此同时，CRA 也已经于 2022 年 2 月 21 日开放了在线申报系统（NETFILE），为所得税的申报和缴纳提供了更多便利。
Filing taxes late
延迟报税
If you file taxes late, you may incur penalties and interest. The CRA will begin charging compound daily interest on May 1, 2025, on your taxes owing. The prescribed interest rates are subject to change every 3 months.
If the CRA requires you to pay tax installments, you must pay the balance owing on the payment date. If you miss a payment, you will incur interest.
In addition to interest, there is also a late filing penalty. For the 2024 tax, the late filing penalty is 5% of your balance owing. Plus an additional 1% for every full month you file after the due date, up to a maximum of 12 months. Even if you can’t pay your taxes by the deadline, you should still file to avoid this fine. The late payment penalty on tax installments only applies if your interest charges for 2025 are more than $1,000.
如果延迟报税，则可能会产生罚款和利息。CRA 将于 2025 年 5 月 1 日开始对2024年度欠缴的税款收取每日复利。依照规定，罚息的利率将每 3 个月更改一次。
在此基础之上，如果 CRA 要求你支付税款之时分期付款，那么则必须在付款日期支付欠款余额。如果纳税人错过付款日期，则将产生罚息。
除了罚息之外，还有滞纳金。对于 2024 年度的税金，滞纳金将会是你欠款余额的 5%。此外，在你到期日后提交的每个完整月份，还会额外增加 1%，最多 12 个月。即使你无法在截止日期前支付税款，你也应该提交以避免此罚款。税款分期付款的滞纳金仅适用于你 2025 年的利息费用超过 1,000 加元的部分。
Conclusion
结语
Tax filing is a complex but necessary task. Whether you are an individual or a business, compliant filing helps you maximize your tax refunds and avoid penalties. We recommend that you carefully read this guide and consult a professional tax advisor to ensure that you comply with all tax regulations.
税务申报是一项复杂但必要的工作。 无论是个人还是企业，合规申报都能帮助您最大化退税并避免罚款。 建议您仔细阅读本指南，并咨询专业税务人士，以确保您符合所有税务规定。
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