People working in Canada are required to pay personal income tax at different rates based on their income tax bracket. Individuals must file their personal income tax return no later than the end of April in each year.

Different tax rates apply in different provinces. Quebec also has a separate tax system.

Double taxation

The double taxation agreement (DTA) between Switzerland and Canada entered into force in 1998 and was last amended in 2010.

For Canada, the DTA only governs federal income tax.

  • Individuals resident in Switzerland who are working in Canada on a temporary basis for a Swiss employer are only taxed in Canada if their stay exceeds 183 days.
  • Apprentices and students who are in Canada solely for educational purposes do not have to pay tax on study and maintenance allowances they receive as income from outside Canada.

Individual residents in Canada can reclaim Swiss withholding tax levied on dividends and interest in whole or in part under certain conditions. 

Exchange of information

On 4 February 2016, Switzerland and Canada signed a joint declaration in Ottawa on the introduction, on a reciprocal basis, of the automatic exchange of information (AEOI) in tax matters. Since 2017, Swiss financial institutions have collected financial account information relating to Canadian taxpayers. The Federal Tax Administration sends the information automatically to the Canadian tax authorities on an annual basis, with the Canadian tax authorities providing equivalent information to the FTA.

AEOI affects, for example, Swiss nationals who are domiciled in Canada for tax purposes and hold an account or custody account at a Swiss financial institution. AEOI also extends to information on accounts set up to facilitate state pensions payments. Swiss nationals in Canada may disclose undeclared assets under Canada's Voluntary Disclosures Program, enabling them then to switch to the AEOI system. 


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