外籍人士税务：常见问题
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You must check the DTA for assets being remitted from. Canada. If there are no special rules to say that the assets being remitted are not taxable, then they are potentially taxable in Thailand. If the tax you paid in Canada is considerably higher than the tax rate in Thailand, you may not need to pay anymore, as the DTA is there to protect you against paying more than the tax rate alreay paid. Even if there is noextra tax to pay, it is likely you will still have to file a tax return.
Learn more about Double Tax Agreements for expats in Thailand by watching our video here.
The Canadian / Thai DTA is quite favourable for Thai tax residents. Pensions are only taxable in Canada and for investment capital gains you can use any tax paid in Canada as a credit.
Yes this is correct, Canadian pensions are not taxable in Thailand and do not need to be filed on a tax return. You still keep your 120k limit
For bonds, tax is calculated on the capital gains that are remitted to Thailand. This concerns the time you’ve held the structure and what the gains are on the overall structure. You cannot separate yourself, capital, interest and income. It is calculated on the amount of gains within the whole bond or investment structure.
If you are a Thai tax resident (180 days or more) and transfer in, carry across the border or spend on an ATM any funds from overseas that are classed as foreign sourced income, then this is potentially taxable. It doesn’t matter what the money is used for.
I recommend you watch our videos on this subject or podcasts which explain what is classed as taxable transfers
