Desk 1 · home × land

CA × Thailand

Verified 2026-08How facts work SourcesDestination cells are filed on the dest tax hub. Treaty and home traps live on the overlay — this desk only names both.

Where you land · Thailand

Destination law — stay, labour, who may tax you there.

Tax-residence day test	180 days Source Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source Thailand Revenue Code §41 para 2 (bringing foreign assessable income into Thailand) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Top personal rate	35% Source RD Guide to PIT Return 2024 (ภ.ง.ด.91) — official PDF rate table; matches thailand.go.th RD briefing (Revenue Code Amendment Act No. 44 B.E. 2560 schedule from tax year 2017). Note: rd.go.th/english/6045 still shows the pre-amendment 4m/35% top band and is not used for these cells. Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	180 days Source Royal Thai Embassy Budapest DTV page — stay up to 180 days per entry Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source Royal Thai Embassy Budapest DTV page — tourist-class DTV; no Thai work permit; no work for Thai entities/clients Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

StayVisa and residence EarnWork lawfully TaxThailand tax hub

Your passport · Canada

Canadian departure tax and OAS/GIS stay Canadian; the treaty does not erase them.

Filed overlayCA → Thailand taxTreaty and home-side traps From CanadaAll six destinations Torn between two places?Open dest × dest desk

Pair cells on this corridor

Treaty	yes Source Thai RD intro canada — Convention signed 11 April 1984; instruments exchanged 16 July 1985 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Employment short-stay	183 days Source Canada–Thailand Convention Art 15(2)(a) — not exceeding in the aggregate 183 days in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Relief (double tax)	ordinary tax credit Source Canada–Thailand Convention Art 22 — Canada credits Thai tax; Thailand credits Canadian tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 4	Cascade permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Canada–Thailand Convention Art 4(2), Finance Canada text (cross-checked Thai RD Art 4) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
SSA / totalization	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty pensions	—
Foreign-income hinge	yes Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Home-side traps	yes Source ca_vn_tax — departure tax, OAS/GIS traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

Canonical pair URL: /canada-to-thailand/tax. Other desks: Compare hub · This desk.

CA ×

Thailand

Verified 2026-08How facts workSourcesDestination cells are filed on the dest tax hub. Treaty and home traps live on the overlay — this desk only names both.