CA主要税率（数据来自PwC税税总结，最后审核12 June 2026）： 企业所得税：Federal CIT: 15%. Provincial and territorial CITs range from 8% to 15% and are not deductible for federal CIT purposes. 增值税/消费税：Combined federal and provincial/territorial sales taxes range from 5% to 15%. 个人所得税：Federal top rate: 33%. Provincial/territorial top rates range from 11.5% to 21.8%. 预提税：Resident: NA;
Non-resident: 25 / 25 / 25, may be reduced by treaty and to 0% for most interest paid to arm's-length non-residents. 具体适用税率请以最新官方规定及具体业务情况为准。