Canada

Americas

The CRA treats regular payouts as business income on T2125, taxed at full marginal rates plus CPP. Only payouts actually received (not evaluation profits) are revenue.

Classification

Self-employment / business income (carrying on a business) when payouts are regular — not capital gains.

Taux d'imposition

~15–33% federal + provincial; combined top ~44–54% by province. 100% of business income taxable.

Cotisations sociales

CPP on self-employment net income (both shares, ~11.9% + CPP2 tier up to ceilings).

Immatriculation / régime

Report on Form T2125 in the T1 return; quarterly installments if tax owing > ~$3,000. GST/HST registration once revenue > CAD 30,000.

Payouts en crypto

USDC is 100% taxable business income at CAD value on receipt; later disposal is a separate gain/loss.

Sources

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

Comparer les pays