本文的主旨在于为读者介绍加拿大的税务制度,及如何申报、如何规划。加拿大税务中最重要的部分是所得税。放眼现今世界各国,凡工业先进的国家,所得税几乎都是政府最主要的财务来源,也是国家经济社会政策的重要工具。目前的加拿大所得税法共有260条,分为17个部分,由第1部分的181条构成法案的主轴,直到第Ⅻ部分。 第一条:本法案称为“所得税法”。 The main thrust of this article is to introduce readers to the Canadian tax system, how to declare it and how to plan it. The most important part of Canadian tax is income tax. Looking at all countries in the world today, where advanced countries are employed, income tax is almost always the most important source of government revenue and an important tool for the country’s economic and social policies. There are currently 260 Canadian Income Tax Laws, divided into 17 sections, with 181 of Part 1 forming the main thrust of the bill up to section.. Article 1: This Act is called the Income Tax Law.