ICAEW.com works better with JavaScript enabled.

Taxation in Canada

Look up tax rates, the latest tax news and information on double taxation treaties with our specialist online resources, guides and useful links.

Looking for more information on Canada? Our country resources provide accounting guides, economic forecasts, profiles, guides to doing business and information on working in Canada.

Tax treaties

We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.

Other resources

Status of International Tax Treaty Negotiations 
Information from the Department of Finance in Canada, listing the status of tax treaties and tax treaty developments. Treaties are listed alphabetically by country under three headings: in force, signed but not yet in force, and under negotiation/re-negotiation. The full text of treaties and protocols are available in PDF format.

Information on the United States–Canada Income Tax Treaty
IRS publication providing guidance on the application of the tax treaty.

The Double Taxation Relief (Taxes on Income) (Canada) Order 2003 
Full text of the Order as made, published on Legislation.gov.uk.

Canada: Tax treaties
Details of tax treaties in force between the UK and Canada, provided by HMRC.

Tax rates and guides

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

Canada: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

Canada: Deloitte International Tax Source
Online database providing tax rates, including information on withholding tax, tax treaties and transfer pricing.

Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.

International Tax Handbook
Regularly updated guide published by Nexia, the international accounting network. Each country chapter gives an overview of company structures and the main personal, corporate and indirect taxes in each jurisdiction.

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

Tax on corporate transactions in Canada: overview
Comprehensive guide from Thomson Reuters Practical Law describing key issues for cross-border tax, tax law and practice in different jurisdictions.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Canada - Taxation

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Dennis Campbell International Tax and Investment Service October 2021

An overview of business and personal taxation in Canada, updated by two issues annually.

Canada - Succession laws

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Margaret R O’Sullivan International Succession Laws April 2021

An overview of succession laws in Canada, including rights of inheritance, testamentary trusts, formalities for wills, probate formalities and tax issues.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

Articles and books in the Library collection

Additional information on taxation in this country may appear in general works which do not appear in this list. If you need assistance identifying the material available, please contact the enquiry team.

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.