Canada
50% of capital gains included in taxable income (2/3 for gains >$250K from 2026). Effective rates up to ~54% combined federal+provincial for highest earners. No separate crypto tax rate.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
CARF Status
Committed
Bitizenship
Not yet
CARF Reporting
Committed
Canada has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
Activity Taxes
Staking
Generally treated as income; full inclusion
Mining
Business income or hobby; business income fully taxable
DeFi
Case-by-case; yields may be income or capital gain
NFTs
Same framework as other crypto
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
No holding period benefit; 50% inclusion applies to all gains
Regulation & Residency
Regulatory Body
CRA (tax); CSA (securities regulation)
Residency Requirement
Express Entry, Provincial Nominee, Start-Up Visa
Reporting Requirements
T1 income tax return; CRA actively monitoring
Citizenship & Residency Path
Express Entry, Provincial Nominee; citizenship after 3 years PR
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →Only 50% of capital gains are taxable (inclusion rate)
- →From 2026: 2/3 inclusion rate for gains >$250K annually
- →Federal brackets: 15%, 20.5%, 26%, 29%, 33%
- →Provincial taxes add significantly (varies by province)
- →Combined marginal rate can exceed 54% in some provinces
- →Crypto-to-crypto IS a taxable event
- →CRA increasingly aggressive in monitoring compliance
Living & Lifestyle
Cost of Living
High
Banking Access
Excellent
Quality of Life
Very High
Lifestyle Scores