Capital Gains tax

Perhaps someone could answer some tax questions for me

What are the tax laws regarding capital gains for corporations and individuals? Are there any reporting requirements?

What about passive or interest and dividend gains?

thanks

Both individuals and corporations must pay 25% on capital gains. 25% is also the flat income tax rate for corporations. For individuals, income taxes starts at 15% and quickly go to 25% for income higher than approx. $18,000. There is no tax on interest from bank deposits for individuals.