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Canada Resource
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China
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Canada Resource
Canada Revenue Agency
Useful Canadian Publications and Forms
CRA guide T4055 - Newcomers to Canada
CRA guide T4056 - Emigrants and Income Tax
CRA guide T4058 - Non-Residents and Income Tax
CRA guide T4131 - Canadian Residents Abroad
CRA guide T4144 - Income Tax Guide for Electing Under Section 216
CRA guide T4145 - Income Tax Guide for Electing Under Section 217
NR4 - Statement of Amounts Paid or Credited to Non-Residents of Canada
NR73 - Determination of Residency Status (Leaving Canada)
NR74 - Determination of Residency Status (Entering Canada)
T1135 - Foreign Income Verification Statement
T1261 - Application for a CRA Individual Tax Number (ITN) for Non-Residents
S5-F1-C1 - Determining an Individual’s Residence Status
Canadian Tax Rates
Canadian Tax Important Dates
U.S. Resource
Internal Revenue Service
Useful U.S. Publications and Forms
Publication 54 - Tax Guide for US Citizen and Resident Aliens Abroad
Publication 509 - Tax Calendars
Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 519 - U.S. Tax Guide for Aliens
Publication 597 - Information on the United States-Canada Income Tax Treaty
Form SS-4 - Application for Employer Identification Number
Form SS-5 - Application for a Social Security Card
Form W-8BEN - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Form W-7 - Application for IRS Individual Taxpayer Identification Number
Form 8840 - Closer Connection Exception Statement for Aliens
Form 8843 - Statement for Exempt Individuals and Individuals With a Medical Condition
W-9 Request for Taxpayer Identification Number and Certification
U.S. Tax Rates:
2014 Individual Tax Rates
| Tax Rate | Single filers | Married Joint Filers | Head of Household Filers |
|---|---|---|---|
| 10% | $0 to $9,075 | $0 to $18,150 | $0 to $12,950 |
| 15% | $9,076 to $36,900 | $18,151 to $73,800 | $12,951 to $49,400 |
| 25% | $36,901 to $89,350 | $73,801 to $148,850 | $49,401 to $127,550 |
| 28% | $89,351 to $186,350 | $148,851 to $226,850 | $127,551 to $206,600 |
| 33% | $186,351 to $405,100 | $226,851 to $405,100 | $206,601 to $405,100 |
| 35% | $405,101 to 406,750 | $405,101 to 457,600 | $405,101 to $432,200 |
| 39.6% | Over $406,751 | Over $457,601 | Over $432,201 |
Corporation Tax Rates
If taxable income (line 30, Form 1120) on page 1 is:
| Over | But not over | Tax | Tax Rate | Of the amount over |
|---|---|---|---|---|
| $0 | $50,000 | - | 15% | $0 |
| 50,000 | 75,000 | $ 7,500 | + 25% | 50,000 |
| 75,000 | 100,000 | 13,750 | + 34% | 75,000 |
| 100,000 | 335,000 | 22,250 | + 39% | 100,000 |
| 335,000 | 10,000,000 | 113,900 | + 34% | 335,000 |
| 10,000,000 | 15,000,000 | 3,400,000 | + 35% | 10,000,000 |
| 15,000,000 | 18,333,333 | 5,150,000 | + 38% | 15,000,000 |
| 18,333,333 | - | 35% | 18,333,333 |
A qualified personal service corporation is taxed at a flat rate of 35% on taxable income.
U.S. Tax Important Dates:
China Resource
State of Administration of Taxation of P. R. China
Useful Chinese Publications and Forms
Chinese Tax Rates
Chinese Tax Important Dates
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