See this detailed guide to taxation in Canada.
Every corporation must file the T2 Corporate Tax Form every year. (Source) The Canadian corporate tax rate is 15%, except for small businesses which are private corporations controlled by resident Canadians, which may qualify for the small business deduction, making the net tax rate is 10% in 2018. (Source) In addition, provinces and territories in Canada have their own tax rates. They are listed here for 2018 rates.
If a company’s gross annual revenues is CAD$50,000 or less, an audit is required annually. There are different requirements for companies with different annual revenue numbers. See this source for a guide.
According to this source, “Most jurisdictions in Canada require the unanimous consent of all shareholders, including nonvoting shareholders, in order for a nondistributing corporation to dispense with an audit”.
According to the Canadian Government Website, “Digital currencies are considered a commodity and are subject to the barter rules of the Income Tax Act.” Thus, digital currencies are subject to Canadian income Tax, goods purchased usign digital currency muyst be included int he seller’s income for tax purposes, and when trading in digital currencies you must report your fains and losses from trading in your tax statement.
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