夜雨聆风Canada's Department of Finance released draft legislative proposals on 23 July 2026 covering the Disability Tax Credit, the Red Seal Completion Bonus, CCUS investment tax credit expansion, simplified transfer pricing documentation, hybrid mismatch rules, and a new GST/HST reverse charge mechanism, with comments due by 4 September 2026. 加拿大财政部于2026年7月23日公布了有关残疾税收抵免、红印认证完成奖励金、碳捕集与封存投资税收抵免的扩大、简化转让定价文档、混合错配规则以及新的商品及服务税/统一销售税反向计税机制的立法草案，征求意见截止日期为2026年9月4日。
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Canada’s Department of Finance has released draft legislative proposals for public consultation on 23 July 2026 to implement a range of previously announced tax measures, along with other technical amendments to the country’s tax system.加拿大财政部于2026年7月23日发布了立法草案，面向公众征求意见，以落实此前宣布的一系列税收措施，并对本国税制作出其他技术性修订。
Canada’s government is committed to maintaining a tax system that is fair, effective, and competitive. The proposed changes aim to clarify and improve tax rules, close gaps to prevent tax avoidance, and ensure existing measures work as intended. They would also promote investment, productivity, and clean growth, while making the tax system easier to administer and understand. Together, these measures support the government’s broader efforts to build a stronger, more competitive Canadian economy.加拿大政府致力于维护一个公平、高效且具有竞争力的税收体系。拟议的改革旨在明确和完善税法规定，弥补漏洞以防范避税行为，并确保现有措施切实发挥作用。同时，这些改革还将促进投资、提高生产率、推动绿色增长，并使税收体系更易于管理与理解。 这些措施共同支持政府为建设更强大、更具竞争力的加拿大经济所作的更广泛努力。
The government invites stakeholders to provide feedback on these draft legislative proposals to ensure they are effective, fair, and aligned with policy objectives.政府诚邀各利益相关方就这些立法草案提出意见，以确保其有效、公正，并与政策目标相一致。
The proposed tax measures include:拟议的税收措施包括：
Amendments to the Disability Tax Credit (DTC) to streamline the application process for individuals with certain long-lasting medical conditions and expand the list of medical practitioners who can certify eligibility for the DTC.对残疾税收抵免（DTC）的修订，旨在简化患有某些长期疾病人士的申请流程，并扩大可出具DTC资格证明的医务人员名单。 Amendments to confirm the taxable status of the Red Seal Completion Bonus, which would increase apprenticeship completion rates by providing a one-time CAD 5,000 bonus to apprentices obtaining certification in a Red Seal trade.修订案旨在确认红印认证结业奖金的应税性质，该奖金将通过向取得红印认证工种资格的学徒一次性发放5,000加元，从而提高学徒结业率。 Amendments to the Investment Tax Credit for Carbon Capture, Utilisation, and Storage (CCUS) so that the storage of CO2 through enhanced oil recovery be made eligible for the purposes of the CCUS investment tax credit, at half the credit rates available for dedicated geological storage.对碳捕集、利用与封存（CCUS）投资税收抵免作出修订，将通过提高采收率进行二氧化碳封存的项目纳入CCUS投资税收抵免的适用范围，并按专门用于地质封存项目所享税收抵免税率的一半予以认定。 Amendments to reinstate the accelerated capital cost allowances for eligible liquefied natural gas (LNG) equipment and related buildings for low-carbon LNG facilities.修订案旨在恢复对符合条件的液化天然气（LNG）设备及相关建筑的加速资本成本折旧优惠，以支持低碳LNG设施。 Amendments to ensure that the investment income of a foreign affiliate on assets backing Canadian insurance risk be considered foreign accrual property income and therefore subject to taxation in Canada.修订案旨在确保外国关联公司持有用于支持加拿大保险风险的资产所取得的投资收益，被视为境外应计财产收入，并因此在加拿大境内征税。 Amendments to allow for simplified transfer pricing documentation in four scenarios involving: small taxpayers and partnerships, small transfers of tangible property, small intragroup services transactions, and small loans.修订内容允许在以下四种情形下采用简化的转让定价文档：小型纳税人及合伙企业、有形资产的小额转让、集团内服务交易的小额业务以及小额贷款。 A second package of amendments to address hybrid mismatch arrangements, implementing recommendations of the report under Action 2 of the OECD/G20 Base Erosion and Profit Shifting project, titled Neutralising the Effects of Hybrid Mismatch Arrangements.第二套旨在解决混合错配安排的修正案，落实经合组织/二十国集团税基侵蚀和利润转移项目行动2报告中的相关建议，该报告题为“消除混合错配安排的影响”。 Amendments to establish a Goods and Services Tax/Harmonized Sales Tax (GST/HST) reverse charge mechanism for certain supplies in the telecommunications sector to help prevent carousel fraud and improve the overall fairness of the Canadian tax system.修订案旨在针对电信行业的部分供应建立商品和服务税/统一销售税（GST/HST）反向计税机制，以防范循环欺诈并提升加拿大税收体系的整体公平性。 Amendments to the Agriculture and Fishing Property (GST/HST) Regulations to add agricultural quotas supplied by lease, licence or similar arrangement as prescribed property that is zero-rated under the GST/HST.对《农业与渔业财产（GST/HST）条例》作出修订，将通过租赁、许可或类似安排提供的农业配额纳入根据GST/HST规定适用零税率的应税财产范围。 Amendments to the Federal Book Rebate (GST/HST) Regulations to permit Wonderful World of Books, a registered charity operating in British Columbia, to claim the federal printed book rebate for GST paid on printed books and certain audio recordings in the course of promoting literacy.对《联邦图书退税（GST/HST）条例》作出修订，允许在不列颠哥伦比亚省开展业务的注册慈善机构“书籍的奇妙世界”在推广扫盲的过程中，就其为印刷图书及某些录音制品所缴纳的消费税申请联邦印刷图书退税。 Other technical amendments to tax statutes and related regulations such as the Income Tax Act, the Excise Tax Act, the Income Tax Regulations and the Global Minimum Tax Act to ensure Canada’s tax laws align with their underlying policy objectives.对税法及相关法规（如《所得税法》、《消费税法》、《所得税条例》以及《全球最低税法》）作出其他技术性修订，以确保加拿大的税法与其基本政策目标相一致。
