加拿大加入國際社會，提高加密資產稅透明度

加拿大對加密資產報告的承諾：加拿大的目標是到 2026 年實施加密資產報告框架 (CARF)，比 2027 年設定的全球目標提前一年，加拿大將與 OECD 的加密資產稅務報告標準保持一致。

Canada Embraces International Crypto Asset Reporting Framework (CARF) for Enhanced Tax Transparency

加拿大採用國際加密資產報告架構（CARF）以增強稅務透明度

Canada has made significant strides towards aligning its tax reporting protocols for crypto assets with international standards, a move that reflects the evolving global landscape of digital assets. The country aims to implement the Crypto-Asset Reporting Framework (CARF) by 2026, preceding the global target of 2027 set by the Organization for Economic Co-operation and Development (OECD).

加拿大在使其加密資產稅務報告協議與國際標準保持一致方面取得了重大進展，此舉反映了數位資產不斷變化的全球格局。該國的目標是到 2026 年實施加密資產報告框架 (CARF)，領先於經濟合作暨發展組織 (OECD) 設定的 2027 年全球目標。

CARF Mandates for Crypto Asset Service Providers (CASPs)

CARF 對加密資產服務提供者 (CASP) 的要求

The CARF introduces stringent reporting obligations for CASPs, encompassing exchanges, brokers, dealers, and automated teller machine operators. These entities will be required to report transactions involving crypto-to-fiat and crypto-to-crypto exchanges exceeding $50,000 USD to the Canada Revenue Agency (CRA).

CARF 為 CASP（包括交易所、經紀商、交易商和自動提款機運營商）引入了嚴格的報告義務。這些實體將被要求向加拿大稅務局 (CRA) 報告涉及超過 50,000 美元的加密貨幣到法定貨幣和加密貨幣到加密貨幣交換的交易。

Furthermore, CASPs must meticulously collect and report detailed customer information, including names, addresses, birth dates, jurisdictions of residence, and taxpayer identification numbers for each jurisdiction. This comprehensive data collection ensures robust tax transparency and accountability.

此外，CASP 必須精心收集和報告詳細的客戶信息，包括姓名、地址、出生日期、居住管轄區以及每個管轄區的納稅人識別號碼。這種全面的數據收集確保了穩健的稅收透明度和問責制。

Scope and Exclusions

範圍和排除

The CARF's scope encompasses both Canadian and non-resident CASPs, irrespective of their legal entity status. Notably, however, central bank digital currencies and stablecoins, as digital representations of fiat currencies, are excluded from CARF reporting pursuant to modifications to the OECD's Common Reporting Standard (CRS).

CARF 的範圍涵蓋加拿大和非居民 CASP，無論其法人實體地位為何。然而值得注意的是，根據經合組織共同報告標準（CRS）的修改，央行數位貨幣和穩定幣作為法定貨幣的數位表示被排除在 CARF 報告之外。

Global Commitment to CARF

對 CARF 的全球承諾

Canada is not alone in its pursuit of enhanced crypto asset tax reporting. As of November 2023, a total of 47 countries have pledged to adopt the CARF by 2027, demonstrating a widespread recognition of the need to address tax evasion and promote transparency in the digital asset space.

加拿大並不是唯一一個追求加強加密資產稅務報告的國家。截至 2023 年 11 月，共有 47 個國家承諾在 2027 年採用 CARF，這表明人們普遍認識到需要解決逃稅問題並提高數位資產領域的透明度。

Rationale for CARF Implementation

CARF 實施的理由

The CARF was developed to address gaps in the CRS, which proved inadequate in capturing transactions that bypassed traditional financial intermediaries. This initiative marks a significant shift in global financial governance, acknowledging the rapid proliferation and adoption of digital assets.

CARF 的開發是為了解決 CRS 的缺陷，事實證明 CRS 不足以捕捉繞過傳統金融中介機構的交易。這項舉措標誌著全球金融治理的重大轉變，並承認數位資產的快速擴散和採用。

Implications for Crypto Asset Taxation

對加密資產課稅的影響

The implementation of CARF in Canada will significantly enhance the government's ability to monitor and tax crypto asset transactions. This move aligns with the global trend towards increased tax compliance and transparency in the crypto realm.

CARF在加拿大的實施將顯著增強政府對加密資產交易的監管和徵稅能力。此舉符合加密領域提高稅收合​​規性和透明度的全球趨勢。

Conclusion

結論

Canada's commitment to implementing the CARF by 2026 reflects its proactive approach to regulating the emerging digital asset landscape. This initiative strengthens the country's tax enforcement capabilities and promotes transparency in the crypto sector, aligning with the broader global consensus on the importance of responsible and well-governed digital asset markets.

加拿大承諾在 2026 年實施 CARF，反映了其監管新興數位資產格局的積極主動的方法。這項措施增強了該國的稅務執法能力，並提高了加密貨幣行業的透明度，符合全球對負責任和管理良好的數位資產市場重要性的更廣泛共識。