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用戶喜愛的交易所
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加拿大拥有发达的加密货币市场，拥有众多受监管的交易所和越来越多的加密货币投资者。随着加密货币日益成为主流，加密货币税收问题也变得越来越重要。在本文中，我们将简要介绍加拿大的加密货币税收，并解答加拿大加密货币用户对税收的一些最常见问题。
加拿大的加密税是多少？
在加拿大，加密货币相关交易的收入要么被视为资本收益，要么被视为商业收入。
加密货币投资所得的资本收益有 50% 需要纳税。例如，如果您购买了价值 10,000 美元的比特币，并在其价格上涨后以 15,000 美元的价格出售，则只需对 2,500 美元的利润征税（您仍需申报全部 5,000 美元的收益）。
另一方面，加密货币的 100% 商业收入都应纳税。您作为加密货币交易者越活跃，利润越高，您的加密货币利润被视为商业收入而非资本收益的可能性就越大。
在加拿大，加密货币投资的资本收益适用与联邦所得税和省所得税相同的税率。以下是 2024 年联邦所得税明细：
应税收入门槛 税率 应税收入前 55,867 美元 15% 55,867 美元 - 111,733 美元 20.5% 111,733 美元 - 173,205 美元 26% 173,205 美元 - 246,752 美元 29% 246,752 美元及以上 33%
当然，除了联邦所得税外，还有省和地区税率。有关省和地区税率的详细分类，请参阅本文。
除魁北克省外，各省的省所得税的计算方式与联邦所得税相同。
加拿大加密货币投资者的应税和非应税事件
以下是与加拿大加密货币投资者相关的应税事件的简要摘要：
出售加密货币以换取法定货币
将一种加密货币兑换成另一种加密货币
使用加密货币购买商品和服务
赠送加密货币
通过加密货币挖矿或质押获得奖励
现在，让我们快速了解一下加拿大不征税的加密交易类型：
使用法定货币购买加密货币并持有
接受加密货币形式的礼物
在您自己的两个加密钱包之间转移加密货币
创建 DAO（去中心化自治组织）
如何计算加拿大的加密税？
As we’ve mentioned above, there’s several taxable events related to cryptocurrency that Canadian crypto investors and traders must be aware of. In order to report your crypto taxes correctly, you have to track the difference between the value of your cryptocurrency when you bought it and its value when you sold it, traded it, spent it, or gifted it.
The first step is to calculate the cost basis of your cryptocurrency investment. The cost basis consists of the cost of the cryptocurrency plus any transaction fees or expenses you had to pay to acquire it.
Once you have determined your cost basis, subtract this amount from the price at which you sold your cryptocurrency to find out if you have a capital gain or loss. If you didn't sell your cryptocurrency – for instance, if you used it, gave it as a gift, or exchanged it – then subtract your cost basis from the cryptocurrency's fair market value in CAD on that day.
You can significantly simplify your cryptocurrency tax reporting by using dedicated cryptocurrency tax software.
Can you offset losses from crypto in Canada?
Yes, you can deduct half of your capital losses from crypto against your taxable capital gain. Please keep in mind that you cannot allowed to deduct capital losses against other forms of income (for example employment income).
If your capital losses exceed your capital gains in a given year, the difference can be applied against your capital gains for other years. You can carry net capital losses forward indefinitely or carry them back for a period of three years.
Can the CRA track crypto?
Some people have the misconception that cryptocurrencies are anonymous and that they can use them to avoid paying taxes. The reality is that authorities can track cryptocurrency activity in great detail thanks to blockchain analysis tools, and they can also request information from cryptocurrency exchanges.
Crypto exchanges in Canada are required to report all transactions above $10,000 to the CRA. However, exchanges are also required to keep information about transactions under $10,000, and disclose the information to authorities if requested to do so.
To sum it up, you should assume that the CRA is aware of all of your cryptocurrency activity, and you should report your crypto transactions accordingly.
The bottom line
Perhaps the most interesting aspect of cryptocurrency taxes in Canada is that only 50% of the capital gain made from cryptocurrency transactions is taxed. However, if the income is determined to be business income, it is taxed in full. If you’re an active cryptocurrency trader and have made substantial profits, there’s a chance your cryptocurrency gains could be classified as business income.
重要的是要明白，出售加密货币、将其兑换成另一种加密货币，甚至将其用于购买商品和服务，在加拿大都被视为应税事件，在进行任何此类交易时，您应该跟踪您的资本收益/损失。同时，仅仅购买和持有加密货币并不是应税事件。
如果您希望在加拿大开展加密业务或进行复杂的加密货币交易，您可能会受益于加密税务会计师的服务。
![[加密锯齿]这是关于如何在历史最高价（ATH）出售任何加密货币的指南](/img/btc/19.jpeg)
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