Canada vs Marshall Islands

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.

Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands​​​. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/

After six months from the end of the company's fiscal year.

N/A for non resident companies

Typically, two months after the end of the company's tax year.

N/A for non resident companies

Tax installment payments are usually due on the last day of each month.

N/A for non resident companies

0%

25/25/25

0%

5% - 15%

0

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.

0%

23.74

13.74