本文发表在 rolia.net 枫下论坛If you earn the capital gain through a CCPC (Canadian Controlled Private Corporation) and are qualified to report the income as active, then currently taxable income up to $300,000 will be taxed at 18.62%.

A world of caution, first it is not easy to establish your investment activity as a day trader. There are certain criteria to be met and must be accepted by the tax authority. Second, once you elect to be a day trader, it can not be reversed(? I need to double check this point). Third, remember when the corporation pays dividend to you as a shareholder, you need to pay taxes on the dividend at the personal level.

In general, the foundamental concept of Canadian taxation system is "Integration", which means the income earned through a corporation vs personal should be taxed more or less the same. Active income earned through a corporation can achieve significant tax deferral, not tax savings. Investment income earned through a corporation does not even provide the deferral benefit.

However a corporation can be a great vehicle to achieve income splitting, credit risk proofing etc.更多精彩文章及讨论，请光临枫下论坛 rolia.net