加拿大加入国际社会，提高加密资产税收透明度

加拿大对加密资产报告的承诺：加拿大的目标是到 2026 年实施加密资产报告框架 (CARF)，比 2027 年设定的全球目标提前一年，加拿大将与 OECD 的加密资产税务报告标准保持一致。

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

加拿大采用国际加密资产报告框架（CARF）以增强税收透明度

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).

加拿大在使其加密资产税务报告协议与国际标准保持一致方面取得了重大进展，此举反映了数字资产不断变化的全球格局。该国的目标是到 2026 年实施加密资产报告框架 (CARF)，领先于经济合作与发展组织 (OECD) 设定的 2027 年全球目标。

CARF Mandates for Crypto Asset Service Providers (CASPs)

CARF 对加密资产服务提供商 (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 为 CASP（包括交易所、经纪商、交易商和自动提款机运营商）引入了严格的报告义务。这些实体将被要求向加拿大税务局 (CRA) 报告涉及超过 50,000 美元的加密货币到法定货币和加密货币到加密货币交换的交易。

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 必须精心收集和报告详细的客户信息，包括姓名、地址、出生日期、居住管辖区以及每个管辖区的纳税人识别号。这种全面的数据收集确保了稳健的税收透明度和问责制。

Scope and Exclusions

范围和排除

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 的范围涵盖加拿大和非居民 CASP，无论其法人实体地位如何。然而值得注意的是，根据经合组织共同报告标准（CRS）的修改，央行数字货币和稳定币作为法定货币的数字表示被排除在 CARF 报告之外。

Global Commitment to CARF

对 CARF 的全球承诺

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.

加拿大并不是唯一一个追求加强加密资产税务报告的国家。截至 2023 年 11 月，共有 47 个国家承诺到 2027 年采用 CARF，这表明人们普遍认识到需要解决逃税问题并提高数字资产领域的透明度。

Rationale for CARF Implementation

CARF 实施的理由

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 的开发是为了解决 CRS 的缺陷，事实证明 CRS 不足以捕获绕过传统金融中介机构的交易。这一举措标志着全球金融治理的重大转变，承认数字资产的快速扩散和采用。

Implications for Crypto Asset Taxation

对加密资产征税的影响

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在加拿大的实施将显着增强政府对加密资产交易的监管和征税能力。此举符合加密领域提高税收合规性和透明度的全球趋势。

Conclusion

结论

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.

加拿大承诺到 2026 年实施 CARF，反映了其监管新兴数字资产格局的积极主动的方法。这一举措增强了该国的税务执法能力，并提高了加密货币行业的透明度，符合全球对负责任和管理良好的数字资产市场重要性的更广泛共识。