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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! ... Fill out Box 16A for any employee who made QPP2 contributions in 2024, or Box 17A for any employee who made QPP2 contributions in 2024. ... 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. ...

Example If you lease 100 cows but only keep 60% of the calf crop, enter 60 cows. 100 × 60% = 60 Productive animals Code 104 – Cattle Enter the number of cows that calved in your 2024 fiscal period. ... Codes 123 and 145 – Hogs Enter the number of sows in the breeding herd within the 2024 fiscal period. ... Codes 105 and 106 – Feeder livestock – Cattle Enter the number of animals you fed that had an appreciable gain in 2024 (a 90 kg/200 lb weight gain or a minimum of 60 days on feed). ...

Use the income and expenses that you are reporting on the individual's final income tax return for 2024. ... Use the income and expenses from the surviving spouse's or common-law partner's 2024 income tax return. ... Final year of farming Answer "Yes" if 2024 was your final year of farming. ...

T2 Corporation – Income Tax Guide – What's New From: Canada Revenue Agency On this page... ... See the details about the Purpose-built rental housing – Class 1 and the Productivity-enhancing assets – Classes 44, 46, and 50. ... Newfoundland and Labrador – Provincial corporation tax Effective January 1, 2024, the lower rate of income tax is decreased from 3% to 2.5%. ...

For 2024, generally, your taxable capital gain is one-half of your capital gain. ... For 2024, your allowable capital loss is one-half of your capital loss. ... How to calculate your capital gain or loss To calculate your capital gain or loss, use the following formula: Proceeds of disposition $ Line 1 Adjusted cost base $ Line 2 Line 1 minus line 2 $ Line 3 Outlays and expenses $ Line 4 Capital gain (loss) = Line 3 minus line 4 $ Line 5 Note You have to calculate the capital gain or loss on each property separately. ...

Businesses – Tax information newsletter, Edition 2023-05 – December 21, 2023 The top changes this year that will affect business taxes in 2024 This year, there have been many announcements about changes that will affect business taxes in 2024. ... As of May 2024, import-export program account (RM) registrations will only be available through CBSA’s CARM Client Portal. ... Employers and the 2024 CPP changes Employees and the 2024 CPP changes Self-employed and the 2024 CPP changes For more detailed information about CPP2 and the Canada Pension Plan enhancement in general, please visit: canada.ca/cpp-enhancement Information for employers on filling out T4 slips, including the new T4 CPP2 boxes, is available at: canada.ca/t4-information-employers New reporting requirements for trusts The Government of Canada has introduced new reporting requirements for trusts. ...

Businesses – Tax information newsletter, Edition 2023-03 – August 8, 2023 New GST/HST information for certain insurance intermediaries Are you a managing general agent, third party administrator, or a managing general underwriter providing services for insurers? ... New reporting requirements for trusts coming for 2024 Reporting requirements are changing to make trusts more transparent and to reduce tax avoidance. ...

Example Corp A and Corp B are associated in 2024. Corp A's tax year runs from January 1, 2024, to June 30, 2024. ... Answer Tax year ending June 30, 2024: Because the tax year is shorter than 51 weeks, Corp A prorates the business limit for the number of days in the tax year as follows: $100,000 × (181 days ÷ 365 days) = $49,589 Note 365 is not adjusted for a leap year. ... Corp A prorates the business limit as follows: $90,000 × (184 days ÷ 365 days) = $45,370 Note 365 is not adjusted for a leap year. ...

Box 18 – Capital gains dividends – Period 2 – after June 24, 2024 Enter this amount on line 17400 of Schedule 3, Capital Gains (or Losses). For Period 1- before June 25, 2024, see box 34. Boxes 24, 25, and 26 – Eligible dividends from Canadian corporations Report as income the amount shown in box 25 on line 12000 of your return. ... Box 34 – Capital gains dividends – Period 1- before June 25, 2024 Enter this amount on line 17399 of Schedule 3, Capital Gains (or Losses). ...

CPP enhancements: 2024 to 2025 On January 1, 2024, a second, higher limit was introduced, allowing an additional portion of earnings to be invested in the CPP. ... Annual contribution rate and amount on income below first earnings ceiling Pierre (self-employed)- $75,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate First earnings ceiling Second earnings ceiling Pierre's annual CPP contributions at 11.9% 2023 11.9% $66,600 N/A ($66,600-$3,500) × 11.9% = $7,509 2024 11.9% $68,500 $73,200 ($68,500- $3,500) × 11.9% = $7,735 2025 11.9% $71,300 $81,200 ($71,300- $3,500) × 11.9% = $8,068 Annual CPP2 contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Pierre (self-employed)- $75,000 income- Annual CPP2 contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Year Contribution rate First earnings ceiling Second earnings ceiling Contribution rate Pierre's annual CPP2 contributions at 8% 2024 8% $68,500 $73,200 8% ($73,200- $68,500) × 8% = $376 2025 8% $71,300 $81,200 8% ($75,000- $71,300) × 8% = $296 Pierre's total contributions will be: Pierre (self-employed)- $75,000 income- Pierre's total contributions will be: Year Base CPP contribution amount (11.9%) + CPP2 contributions (8%) = Total annual CPP contributions 2023 $7,509 N/A $7,509 2024 $7,735 $376 $8,111 2025 $8,068 $296 $8,364 Ayesha (employee)- $150,000 income Since Ayesha's income is higher than the first earnings ceiling, they will make base and first additional CPP contributions at 5.95% and, beginning in 2024, CPP2 contributions, 4% of YAMPE- YMPE. ... Annual contribution rate and amount on income below first earnings ceiling Ayesha (employee)- $150,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate split (employee/ employer) First earnings ceiling Second earnings ceiling Ayesha's annual CPP contributions at 5.95% 2023 5.95% $66,600 N/A ($66,600- $3,500) × 5.95% = $3,754 2024 5.95% $68,500 $73,200 ($68,500- $3,500) × 5.95% = $3,868 2025 5.95% $71,300 $81,200 ($71,300- $3,500) × 5.95% = $4,034 Annual CPP2 contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Ayesha (employee)- $150,000 income- Annual CPP2 contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Year Contribution rate split (employee/ employer) First earnings ceiling Second earnings ceiling Ayesha's annual CPP2 contributions at 4% 2023 N/A $66,600 N/A N/A 2024 4% $68,500 $73,200 ($73,200- $68,500) × 4% = $188 2025 4% $71,300 $81,200 ($81,200- $71,300) × 4% = $396 Ayesha's total contributions will be: Ayesha (employee)- $150,000 income- Ayesha's total contributions will then be: Year First contribution amount + CPP2 contribution amount = Total annual CPP contribution 2023 $3,754 $0 $3,754 2024 $3,868 $188 $4,056 2025 $4,034 $396 $4,430 More information For more information on payroll deductions, please visit the following pages on Canada.ca About the deduction of Canada Pension Plan (CPP) contributions How to calculate payroll deductions and contributions Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more For more information on CPP benefits, the CPP enhancements, and the Canada Workers benefit, please visit the following pages on Canada.ca CPP Retirement pension- How much you could receive Canada Pension Plan (CPP) and the CPP enhancement Canada Workers Benefit Search for related information by keyword: Pensions | Canada Revenue Agency | Canada | Taxes | general public | backgrounders Page details Date modified: 2023-12-15 ...