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Businesses – Tax information newsletter, Edition: 2025-01 – January 9, 2025 Business owners: Here’s what’s changing for taxes in 2025 Heads up, business owners! ... Trust reporting for the 2024 tax year – Bare trusts not required to file the T3 Return and Schedule 15 The CRA will not require bare trusts to file a T3 Income Tax and Information Return (T3 return), including Schedule 15 (Beneficial Ownership Information of a Trust) for the 2024 tax year, unless the CRA makes a direct request for these filings. ...

Offshore Compliance Advisory Committee – Minutes – August 3, 2016 Wednesday, August 3, 2016 List of Participants OCAC Members Chair Colin Campbell Vice-Chair Kimberley Brooks Committee Members Marie-Pierre Allard Catherine Brown Larry Chapman Allan Lanthier (by phone) Daniel Thornton CRA Attendees Deputy Assistant Commissioner, International, Large Business and Investigations Branch Lisa Anawati Special Advisor, International, Large Business and Investigations Branch Alexandra MacLean 1. ... VDP recommendations – next steps CRA committed to obtaining answers to questions the Committee had about VDP operations and will consider possible options for point f) above. ...

Offshore Compliance Advisory Committee – Minutes – June 8, 2018 Friday, June 8, 2018 List of Participants OCAC Members Chairperson Colin Campbell Vice-Chair Kimberley Brooks (by phone) Committee Members Catherine Brown Larry Chapman Daniel Thornton CRA Attendees Assistant Commissioner, International, Large Business and Investigations Branch Ted Gallivan Executive Director, Offshore Compliance Liaison Office Gina Jelmini Coordinator, Offshore Compliance Liaison Office Stephanie Weber Director General, Agency Change and Innovation Directorate Mireille Éthier Director, Accelerated Business Solutions Lab André Patry Manager, Strategic Research and Tax Gap Michelle Gouchie Principal Policy Analyst, Strategic Research and Tax Gap Stephanie Gan Director General, Criminal Investigations Directorate Johanne Charbonneau Director General, Offshore and Aggressive Tax Planning Directorate Sue Murray Corporate Services Officer, Offshore and Aggressive Tax Planning Directorate Amy Siu Manager, Offshore Workload Development Anne Lee 1. ... Next steps / forward agenda, closing remarks and in camera discussion There was a quick recap of the priorities first outlined and noting of additional possible topics for future discussion that emerged during the day such as disclosure of uncertain tax positions, a look at the United States’ Internal Revenue Service provisions that help to scope audits, and the UK regime on limited liability. ...

T2 Corporation – Income Tax Guide – Before you start On this page... ... Resident corporations All corporations — including non-profit organizations, tax-exempt corporations, and inactive corporations — have to file a T2 return for every tax year, even if there is no tax payable. ... For more information, see IT393R2 – Election Re: Tax on Rents and Timber Royalties Non-Residents. ...

T2 Corporation – Income Tax Guide – Before you start On this page... ... Resident corporations All corporations — including non-profit organizations, tax-exempt corporations, and inactive corporations — have to file a T2 return for every tax year, even if there is no tax payable. ... For more information, see IT393R2 – Election Re: Tax on Rents and Timber Royalties Non-Residents. ...

T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For information on Part IV tax and instructions to complete Schedule 3, see line 712 – Part IV tax payable. ... The dividend refund is equal to whichever of the following amounts is less: 1/3 of taxable dividends that you paid in the year while a private or subject corporation; or For tax years that end after 2015, the 1/3 rate (= 33 1/3%) is increased to 38 1/3%. ...

T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For information on Part IV tax and instructions to complete Schedule 3, see line 712 – Part IV tax payable. ... The dividend refund is equal to whichever of the following amounts is less: 1/3 of taxable dividends that you paid in the year while a private or subject corporation; or For tax years that end after 2015, the 1/3 rate (= 33 1/3%) is increased to 38 1/3%. ...

T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For more information on eligible dividends, go to Eligible dividends or Line 710 – Part III.1 tax payable. ... For information on Part IV tax and instructions to complete Schedule 3, Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculations, see line 712 – Part IV tax payable. ...

Businesses – Tax information newsletter, Edition 2025- 05 – October 21, 2025 Recent enhancements specific for improvements to business The CRA has recently enhanced some services for businesses, including the following that are specific to My Business Account There is now a “View” capability on the address and owner maintenance screens for business owners and their authorized representatives, allowing them to self-serve and reducing the need to call the CRA. ... The updated step-by-step guidance helps users prepare, register for a business number, and open CRA program accounts – all through easy-to-use self-serve digital options that save time and reduce the need to call us. Add your email to My Business Account – Your CRA mail is now online The CRA now delivers most business correspondence online. ...

Schedule C – Service Standards at the CRA – Overall Results Previous page Next page About external service standards In today’s results-based management environment, service standards are an essential tool for managing effective, citizen-focused service delivery. ... Deferred income plans – Respond to written enquiries Within 60 days 80% 75.1% 60.2% 37.6% 64.8% 71.4% Target not met 15. ... Validation and control – Results of review 45 days 90% 93.6% Not Available 98.7% 97% 94.2% Met or exceeded target 43. ...