Canada vs Ireland

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 15%.

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

After six months from the end of the company's fiscal year.

Nine months after the end of the tax accounting period.

Typically, two months after the end of the company's tax year.

Nine months after the end of the tax accounting period.

Tax installment payments are usually due on the last day of each month.

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

25/20/20

25/25/25

25/20/20

5% - 15%

23

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.

33%

23.74

12.36

13.74

13.21