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Real estate, depreciable property, and other properties If you sold real estate or depreciable property in 2024, you must report your capital gain or loss on line 5 of Part 3 of Schedule 3. ... Forms and publications Schedule 3, Capital Gains or Losses Guide T4037, Capital Gains Related topics Claiming capital cost allowance (CCA) Lines 12599 and 12600 – Rental income Page details Date modified: 2025-02-27 ...

Ready to file Topics for GST/HST NETFILE About GST/HST NETFILE Before you start Eligibility Get a GST/HST access code Electronic rebate forms Adjust a return or rebate Make a payment to the Canada Revenue Agency Frequently asked questions Hours of service Business enquiries Your browser Feedback What's new Effective May 13, 2024, the way your business must electronically report the net tax calculation on your GST/HST return has changed. ... For more information on completing your GST/HST return, go to Calculate the net tax – Complete and file a GST/HST return and Instructions for completing a GST/HST Return. ... Public service bodies can file Form GST66, Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund, and Form GST523-1, Non- profit Organizations – Government Funding, using the links on the Electronic rebate forms page. ...

Due dates (if a business is being carried on) Period when death occurred Due date for the final return January 1 to December 15 of the year June 15 of the following year December 16 to December 31 of the year 6 months after the date of death Tax tip Previous-year return – If a person dies early in 2023, on or before the filing due date for their 2022 return, and they have not filed that return, the due date for filing it and paying any balance owing is 6 months after the date of death. ... The legal representative then can request a reassessment of the return in the following year (2024) to apply any tax changes introduced for the 2023 tax year. ...

On this page Eligibility Eligible section 217 income Special rules for part-year residents Eligibility You may want to file a section 217 return if both of the following apply: You were a non-resident or part-year resident of Canada in the year You received eligible Canadian-source income If you left Canada permanently (emigrated) in 2024, the section 217 election applies to Canadian-source income that is received after leaving Canada. If you are a newcomer to Canada (immigrant) in 2024, see Special rules for part-year residents to see if it applies to you. ... For more information, go to Individuals – Leaving or entering Canada and non-residents. ...

By November 2024, 93% of invitees had filed a tax return and are receiving $3 billion in benefits and credit payments, including: More than $1.4 billion in Canada child benefit payments A little over $115 million in Canada workers benefit payments About $490 million in GST/HST credit payments Nearly $451 million in Canada Carbon Rebate payments Over $535 million in provincial and territorial benefits issued by the CRA Offering more options with SimpleFile Digital The CRA’s digital option was first introduced as part of our automatic tax filing pilots offered to individuals who had never filed a tax return or had a gap in their filing history. ... You can file your 2024 income tax and benefit return quickly and securely using one of our SimpleFile services, if you receive an invitation letter in the mail or in your CRA Account. SimpleFile by Phone and SimpleFile Digital are available 21 hours a day between 6 am and 3 am (Eastern time), 7 days a week from February 24, 2025 Your letter provides the information you need to use these services, including phone numbers or web link, as applicable The SimpleFile services will ask you to verify your information and provide answers to a few quick questions – there are no calculations for you to do You do not need to speak to a CRA contact centre agent to use either of these services SimpleFile by Phone: Use your phone’s keypad to file in as little as 5 to 10 minutes; if you have a Personal Identification Number (PIN), you can receive an estimate of any refund that you may be eligible for at the end of the call. ...

File an objection You may be looking for: If your application is denied – COVID-19 benefit validation 2020 Phoenix pay system damages agreement with the Public Service Alliance of Canada (PSAC) In February 2024, the Canada Revenue Agency and a PSAC member reached a settlement regarding the taxability of the lump-sum payment received by PSAC members under the 2020 Phoenix pay system damages agreement. ... If you received this payment (up to $1,500) in 2021 and have not filed a Notice of Objection, the deadline to file (April 30, 2024) has passed. ...

Section Menu Number Title Last update NOTICE340 Questions and Answers about the GST/HST tax break for all Canadians 2024-12-20 NEWS118 Excise and GST/HST News – No. 118 2025-01-10 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 2025-01-06 3-3-5-1 Place of Supply in a Province- Specific Rules for Intangible Personal Property 2025-01-06 EDM10-1-10 Completing a tobacco information return – Prescribed person 2024-08-09 3-3-2 Place of Supply in a Province- Overview 2024-08-09 3-3-3 Place of Supply in a Province- Tangible Personal Property 2024-08-09 3-3-4 Place of Supply in a Province- Real Property 2024-08-09 NEWS117 Excise and GST/HST News – No. 117 2024-08-20 NOTICE338 Information Requirements for Basic Grocery Ruling Requests 2025-01-21 NOTICE339 Input Tax Credits Related to Dental Practices 2024-10-25 P-257 Application of the GST/HST to New Home Warranties Issued by Insurers 2025-01-16 NEWS116 Excise and GST/HST News – No. 116 2024-05-15 EDN95 Coordinated Vaping Duty System 2024-05-14 EDN96 Budget 2024 – Changes to Excise Duty Rates on Vaping Products Effective July 1, 2024 2024-05-30 NOTICE336 Purpose-built Rental Housing Rebate 2024-06-19 NOTICE337 Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-06-19 EDN97 Information for Tobacco Manufacturers – Specified Brands of Tobacco Products (Formerly Prescribed Brands) 2024-10-03 EDN82 Calculation of Vaping Duty 2024-11-06 LTN3 Subject Vessels Under the Select Luxury Items Tax Act 2023-01-09 LTN4 Subject Aircraft Under the Select Luxury Items Tax Act 2023-01-09 EDN83 Vaping Product Marking Requirements 2024-07-05 NEWS112 Excise and GST/HST News- No. 112 2022-11-08 EDM1-6-1 Administrative Penalties Under the Excise Act, 2001 2023-02-24 EDN84 Service Agreements in Respect of Cannabis Products and Intra-Industry Sale of Cannabis Products 2024-10-03 UHTN1 Introduction to the Underused Housing Tax 2025-01-30 UHTN2 Calculating the Underused Housing Tax Payable 2025-04-09 UHTN3 Filing a Return and Paying the Underused Housing Tax 2025-04-09 UHTN4 Exemptions for Specified Canadian Partnerships, Trusts and Corporations 2025-04-09 UHTN5 Exemption for Vacation Properties 2025-04-09 NOTICE324 Mining Activities in respect of Cryptoassets 2024-03-12 UHTN6 Exemption for Primary Place of Residence 2023-02-07 UHTN9 Exemptions for Residential Properties That Cannot be Used Year-round 2023-02-07 UHTN10 Exemptions for Uninhabitable Residential Properties 2024-10-03 UHTN11 Exemption for New Owners 2024-10-03 UHTN7 Exemption for Qualifying Occupancy 2023-02-07 UHTN8 Special Rule and Elections for Individual Owners of Multiple Residential Properties 2023-02-07 UHTN12 Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners 2024-10-03 UHTN13 invalid title format: no space found--- GI-200 Application of the GST/HST to Credit Card Surcharges 2023-03-27 RC4215 Canada Carbon Rebate 2023-07-04 UHTN14 Exemption for Vacation Properties: Manual Place-search Instructions 2023-03-23 UHTN15 Questions and Answers About the Underused Housing Tax 2024-10-03 NEWS113 Excise and GST/HST News- No. 113 2023-03-27 EDN88 Quarterly Filing and Remitting for All Cannabis Licensees 2023-05-03 ED212-13 Filing Requirements for Licensed Brewers 2024-10-10 RC4476-YT Birth Registration and Canada Child Benefits- Yukon 2023-10-30 RC4073 Protocol- Between the Appeals Branch and Collections and Verification Branch (CVB) 2023-07-25 NOTICE325 Services Provided by Certain Insurance Intermediaries 2023-07-25 ESTRULINGS Requesting an Excise and Specialty Tax Ruling or Interpretation 2024-10-03 NEWS114 Excise and GST/HST News- No. 114 2024-01-04 FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities 2025-03-16 NEWS115 Excise and GST/HST News- No. 115 2023-12-21 NOTICE326 The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation 2024-10-03 EDN89 General Information – Legislative Amendments With Respect to Vaping Products 2024-01-22 ETSL81 Increases to Air Travellers Security Charge Rates Effective May 1, 2024 2024-02-01 3-9 Early/Late Payments 2024-02-16 NOTICE327 The Application of Section 87 of the Indian Act to a Maa-nulth-aht 2024-03-11 UHTN16 Proposed Amendments to the Underused Housing Tax 2024-10-03 NOTICE329 The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation 2024-03-14 NOTICE330 Nisg̱a’a Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-03-14 NOTICE328 The Continuation of GST/HST Relief for Tla’amin Citizens 2024-03-14 NOTICE331 Toquaht Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE334 Proposed Amendment – Exemption for Psychotherapy Services 2024-03-20 NOTICE335 Proposed Amendment- Exemption for Counselling Therapy Services 2024-03-20 NOTICE332 Huu-ay-aht First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE333 Uchucklesaht Tribe: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE307 Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax 2018-02-09 IC00-1R6 Voluntary Disclosures Program 2017-12-15 13-5 Non-creditable Tax Charged 2020-09-29 14-1 Direct Sellers 1995-01-01 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-3 Cancellation or Waiver of Penalties and Interest 2009-01-09 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-1 Definition of Financial Instrument 1999-04-01 17-10 Tax Discounters 2000-01-06 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-8 Credit Unions 2000-02-22 19-1 Real Property and the GST/HST 2002-01-21 19-2-1 Residential Real Property- Sales 2000-02-16 19-2-2 Residential Real Property- Rentals 2003-02-17 19-2-3 Residential Real Property- Deemed Supplies 2002-01-23 19-2-4 Residential Real Property- Special Issues 2001-12-20 19-2 Residential Real Property 2002-12-24 19-3-1-1 Stated Price Net of Rebate 2006-08-22 19-3-1-2 Stated Price Net of Rebate- GST at 5% 2007-12-13 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21 19-3-3 Rebate for Cooperative Housing 2000-02-16 19-3-4 Rebate for Owner-Built Homes 2002-02-21 19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05 19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15 19-3-7 Real Property Rebates- Special Issues 2000-02-16 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3 Real Property Rebates 2002-02-21 19-4-1 Commercial Real Property- Sales and Rentals 1999-09-08 19-4-2 Commercial Real Property- Deemed Supplies 2001-01-14 19-5 Land and Associated Real Property 2002-06-05 2-1 Required registration 1999-11-16 2-2 Small suppliers 2000-10-16 2-3 Voluntary registration 2003-04-01 2-4 Branches and divisions 2002-11-27 2-5 Non-resident registration 2006-02-23 2-6 Security requirements for non-residents 1999-11-16 2-7 Cancellation of Registration 2005-05-26 25-2 Designation of Hospital Authorities 2009-03-17 27-1 Calculating the GST/HST on Tour Packages 2009-06-08 27-2 Conventions 2009-08-27 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13 28-2 Freight Transportation Services 2017-09-21 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-4 Residence 2000-04-25 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-3 Exports – Services and Intangible Personal Property 2023-12-07 7-5 Electronic Filing and Payment 2018-05-29 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 B-084R Treatment of Used Goods 1999-08-11 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 CHARITIESNEWS-04 ARCHIVED- Registered Charities Newsletter- Spring 1994- No. 4 1995-01-01 CHARITIESNEWS-05 ARCHIVED- Registered Charities Newsletter- Winter 1995-96- No. 5 1995-01-01 CHARITIESNEWS-06 ARCHIVED- Registered Charities Newsletter- Summer 1996- No. 6 1996-06-21 CHARITIESNEWS-07 ARCHIVED- Registered Charities Newsletter- Summer 1998- No.7 1998-06-21 CHARITIESNEWS-08 ARCHIVED- Registered Charities Newsletter- Spring 1999- No. 8 1999-03-21 CHARITIESNEWS-09 ARCHIVED- Registered Charities Newsletter- Spring 2000- No. 9 2000-07-14 CHARITIESNEWS-10 ARCHIVED- Registered Charities Newsletter- Spring 2001- No. 10 2001-02-07 CHARITIESNEWS-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 IC-CHECKLIST Income Tax Information Circular- Checklist 2018-03-23 CONTACTS Contact Information – Excise and Specialty Tax Directorate 2024-10-30 EDM1-1-1 The Excise Duty Program 2012-10-05 EDM1-1-5 Instrument Approval 2013-02-05 EDM1-1-6 Formulation Approval Process 2018-02-22 EDM10-1-8 Completing an Excise Duty Return – Tobacco Licensee 2023-02-03 GI-032 Foreign Convention and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages 2008-02-14 GI-113 Specially Designed Training to Assist Individuals with Autism 2014-08-15 GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing 2012-01-04 IC05-1R1 Electronic Record Keeping 2020-02-24 IC07-1R1 Taxpayer Relief Provisions 2017-08-18 IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20 IC13-2R1 Government programs collection policies 2014-11-01 IC71-17R6 Competent Authority Assistance under Canada’s Tax Conventions 2021-06-01 IC71-9R Unclaimed Dividends 1984-09-04 IC72-13R8 ARCHIVED Employees' Pension Plans 1988-12-16 IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 2011-09-29 IC72-22R10 Registered Retirement Savings Plans 2024-02-12 IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03 IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-19 IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-11-06 IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-23 IC75-7R3 Reassessment of a Return of Income 1984-07-09 IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2022-10-26 IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17 IC77-1R5 Deferred Profit Sharing Plans 2007-08-17 IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30 IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1983-06-22 IC78-10R5 Books and Records Retention/Destruction 2019-07-16 IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-01 IC78-18R6 Registered Retirement Income Funds 2002-03-06 IC78-4R3 Investment Tax Credit Rates 1986-11-14 IC78-5R3 Communal Organizations 1998-09-11 IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1992-11-20 IC82-6R13 Clearance Certificate 2022-05-25 IC87-2R CANCELLED- International Transfer Pricing 1999-09-27 IC89-2R3 Directors' Liability 2014-04-10 IC93-3R2 Registered Education Savings Plans 2016-05-04 IC94-4R2 International Transfer Pricing: Advance Pricing Arrangements (APAs) 2024-02-28 IC98-1R8 Tax Collections Policies 2023-07-19 IC99-1R4 Registered Disability Savings Plans 2023-11-15 NEWS100 ARCHIVED- Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS79 ARCHIVED- Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS81 ARCHIVED- Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS83 ARCHIVED- Excise and GST/HST News- No. 83 (Winter 2012) 2012-01-24 NEWS84 ARCHIVED- Excise and GST/HST News- No. 84 (Spring 2012) 2012-05-08 NEWS85 ARCHIVED- Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 ARCHIVED- Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 ARCHIVED- Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 ARCHIVED- Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 ARCHIVED- Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 ARCHIVED- Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 ARCHIVED- Excise and GST/HST News- No. 91 (2014) 2014-05-01 NEWS92 ARCHIVED- Excise and GST/HST News- No. 92 (2014) 2014-07-29 NEWS93 ARCHIVED- Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 ARCHIVED- Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 ARCHIVED- Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 ARCHIVED- Excise and GST/HST News- No. 96 (June 2015) 2015-06-24 NEWS97 ARCHIVED- Excise and GST/HST News- No. 97 (November 2015) 2015-11-17 NEWS98 ARCHIVED- Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 ARCHIVED- Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26 NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2024-01-17 RC4022 General Information for GST/HST Registrants 2024-09-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2024-01-16 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2018-04-06 RC4058 Quick Method of Accounting for GST/HST 2024-08-28 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide 2025-04-08 RC4081 GST/HST Information for Non-Profit Organizations 2023-12-14 RC4082 GST/HST Information for Charities 2024-01-02 RC4088 General Index of Financial Information (GIFI) 2023-08-23 RC4110 Employee or Self-employed? ... 2005-11-15 P-251 Eating Establishments 2008-12-17 P-252 Agricultural Equipment Supplied Together with Accessories 2009-01-13 P-253 Sharecropping 2009-01-13 P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service 2009-10-09 P102 CANCELLED Support Payments 2025-02-28 P105 Students and Income Tax 2024 2024-10-25 P113 Gifts and Income Tax 2024 2025-02-19 P133 Your Appeal Rights- Canada Pension Plan and Employment Insurance Coverage 2022-01-31 P148 Resolving your dispute: Objection rights under the Income Tax Act 2023-02-14 RC188 Keeping Records 2009-10-23 RC191 University outside Canada: applying for qualified donee status 2020-02-27 RC284 Protect Yourself Against Identity Theft 2019-02-04 RC4018 Electronic Filers Manual for 2024 Income Tax and Benefit Returns 2025-02-13 RC4028 GST/HST New Housing Rebate 2022-06-17 RC4034 GST/HST Public Service Bodies' Rebate 2024-08-07 RC4049 GST/HST Information for Municipalities 2024-09-23 RC4050 GST/HST Information for Selected Listed Financial Institutions 2020-10-28 RC4052 GST/HST Information for the Home Construction Industry 2024-12-31 RC4064 Disability-Related Information – 2024 2025-02-05 RC4065 Medical Expenses- 2024 2025-01-21 RC4067 Protocol- Appeals Branch and Compliance Programs Branch 2024-06-14 RC4089 Guide to Form T1178, General Index of Financial Information- Short 2024-10-03 RC4092 Registered Education Savings Plans (RESP) 2024-11-06 RC4112 CANCELLED Lifelong Learning Plan (LLP) 2025-03-25 RC4137 Pension Adjustment Reversal Guide 2023-05-19 RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary 2025-04-30 RC4164 Canadian Film or Video Production Tax Credit- Guide to Form T1131 2021-02-25 RC4169 CANCELLED Tax Treatment of Mutual Funds for Individuals 2022-03-15 RC4178 Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant 2024-09-11 RC4188 What You Should Know About Audits 2019-08-08 RC4231 GST/HST New Residential Rental Property Rebate 2025-04-29 RC4385 Film or Video Production Services Tax Credit Guide for Form T1177 2021-02-25 RC4419 Financial Institution GST/HST Annual Information Return 2024-01-12 RC4424 Completing the Tax Return Where Registration of a Charity is Revoked 2023-01-25 RC4457 Small and Rural Charities: Making a Difference for Canadians 2008-06-26 RC4466 Tax-Free Savings Account (TFSA), Guide for Individuals 2025-01-24 RC4476-AB Birth Registration and Canada Child Benefits- Alberta 2021-10-06 RC4476-BC Birth Registration and Canada Child Benefits- British Columbia 2021-10-06 RC4476-MB Birth Registration and Canada Child Benefits- Manitoba 2021-10-06 RC4476-NB Birth Registration and Canada Child Benefits- New Brunswick 2021-10-06 RC4476-NL Birth Registration and Canada Child Benefits- Newfoundland and Labrador 2021-10-06 RC4476-NS Birth Registration and Canada Child Benefits- Nova Scotia 2021-10-06 RC4476-ON Birth Registration and Canada Child Benefits- Ontario 2022-05-31 RC4476-PE Birth Registration and Canada Child Benefits- Prince Edward Island 2021-10-06 RC4476-QC Birth Registration and Canada Child Benefits- Québec 2021-10-06 RC4476-SK Birth Registration and Canada Child Benefits- Saskatchewan 2021-10-06 RC4483 Final Report on Action Items- Helping Small Businesses by Reducing the Compliance Burden- November 2008 2009-02-27 RC4651 Guidance on Country-By-Country Reporting in Canada 2024-03-01 RC542 Changes affecting your GST/HST return 2020-01-17 RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2024-01-12 T100 Instructions for the Flow-Through Share Program 2023-11-15 T2082 Excess Corporate Holdings Regime for Private Foundations 2010-05-17 T4001 Employers' Guide- Payroll Deductions and Remittances 2025-03-19 T4011 CANCELLED Preparing Returns for Deceased Persons 2024-01-23 T4012 T2 Corporation- Income Tax Guide 2024 2025-04-07 T4013 T3 Trust Guide 2024 2025-03-07 T4015 T5 Guide- Return of Investment Income 2024 2025-03-11 T4016 Exempt U.S. Organizations- Under Article XXI of the Canada- United States Tax Convention 2024-10-02 T4033 Completing the Registered Charity Information Return 2024-01-08 T4036 Rental Income 2025-02-28 T4037 Capital Gains 2024 2025-02-28 T4044 Employment Expenses 2024- Includes forms T777, TL2, T2200 and GST370 2025-03-13 T4055 CANCELLED Newcomers to Canada 2025-01-20 T4058 Non-Residents and Income Tax 2025-02-10 T4061 NR4- Non-Resident Tax Withholding, Remitting, and Reporting 2024-10-08 T4063 CANCELLED Registering a Charity for Income Tax Purposes 2018-01-12 T4068 Guide for the Partnership Information Return (T5013 Forms)- 2024 2025-04-03 T4079 Filing the T4RSP and T4RIF information returns 2024-10-21 T4084 Pension Adjustment Guide 2023-05-19 T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 2020-12-14 T4091 T5008 Guide- Return of Securities Transactions 2024 2025-03-14 T4099 Registered Pension Plans 2023-05-19 T4104 Past Service Pension Adjustment Guide 2022-11-17 T4115 T5007 Guide- Return of Benefits 2024 2024-10-07 T4117 Income Tax Guide to the Non-Profit Organization (NPO) Information Return 2020-02-28 T4130 Employers' Guide- Taxable Benefits and Allowances 2025-01-13 T4144 Income Tax Guide for Electing Under Section 216 2025-01-21 T4145 Electing Under Section 217 of the Income Tax Act 2025-01-21 T4155 Old Age Security Return of Income (OASRI) Guide for Non-Residents 2025-02-10 T5013-INST Statement of Partnership Income- Instructions for recipient 2025-04-28 T7B-CORP Corporation Instalment Guide- 2025 2025-02-14 X2-1 Licences 2000-04-17 X2-2 Small Manufacturers 2000-04-17 X2-3 Bonds Given as Security by Licensed Wholesalers 2000-04-17 X3-1 Goods Subject to Excise Tax 2013-07-22 X3-2 Liability for Tax 2013-07-22 X6-1 Books and Records 2013-10-31 X6-2 Returns and Payments 2013-07-24 X6-3 Objections and Appeals 2013-09-12 X7-1 Special Levies- Insurance Premiums 2009-02-11 NOTICE266 For discussion purposes only- Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax- Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province 2011-09-09 NOTICE273 GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program 2012-05-04 NOTICE91 Information Regarding ''Brew on Premises'' Operators 1999-05-13 P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'. 2009-12-29 P-249 Agreements and Novation 2011-06-05 RC4420 CANCELLED- Information on CRA- Service Complaints 2015-01-05 IT432R2 ARCHIVED- Benefits Conferred on Shareholders 2004-09-10 ITNEWS-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) 2008-02-15 NEWS103 ARCHIVED- Excise and GST/HST News- No. 103 (January 2018) 2018-01-19 16-5 Voluntary Disclosures Program 2017-12-15 IC18-1 Tax-Free Savings Accounts 2018-03-08 RC4476-NT Birth Registration and Canada Child Benefits- Northwest Territories 2021-10-06 EDN77 Excise Duty Exemption for 100% Canadian Wine Made from Honey or Apples 2022-07-28 EDN78 General Information – Vaping Products 2024-11-06 EDN79 Obtaining and Renewing a Vaping Product Licence 2024-11-06 EDN80 Overview of Vaping Excise Stamps 2024-11-06 EDN81 Becoming a Vaping Prescribed Person 2024-11-06 LTN2 Subject Vehicles Under the Select Luxury Items Tax Act 2022-08-04 NOTICE341 Tla'amin Nation: End of a First Nations Tax – Sliammon Community Improvement Fee 2025-03-13 14-9-1 Partnerships- Determining the Existence of a Partnership 2025-03-18 NOTICE343 Nova Scotia HST Rate Decrease – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in Nova Scotia 2025-03-28 FCN16 Removal of the fuel charge 2025-03-17 NOTICE342 Nova Scotia HST Rate Decrease – Questions and Answers on General Transitional Rules for Personal Property and Services 2025-03-28 NEWS119 Excise and GST/HST News – No. 119 2025-04-08 GI-201 Harmonized Sales Tax Newfoundland and Labrador New Residential Rental Property Rebate 2025-04-15 T4008-AB Payroll Deductions Supplementary Tables- Alberta- Effective January 1, 2025 2024-12-16 T4008-BC Payroll Deductions Supplementary Tables- British Columbia- Effective January 1, 2025 2024-12-16 T4008-MB Payroll Deductions Supplementary Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4008-NB Payroll Deductions Supplementary Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4008-NL Payroll Deductions Supplementary Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4008-NS Payroll Deductions Supplementary Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4008-NT Payroll Deductions Supplementary Tables- Northwest 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Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4032NB Payroll Deductions Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4032NL Payroll Deductions Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4032NS Payroll Deductions Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4032NT Payroll Deductions Tables- Northwest Territories- Effective January 1, 2025 2024-12-16 T4032NU Payroll Deductions Tables- Nunavut- Effective January 1, 2025 2024-12-16 T4032OC Payroll Deductions Tables- In Canada beyond the limits of any province/territory or outside Canada- Effective January 1, 2025 2024-12-16 T4032ON Payroll Deductions Tables- Ontario- Effective January 1, 2025 2024-12-16 T4032PE Payroll Deductions Tables- Prince Edward Island- Effective January 1, 2025 2024-12-16 T4032QC Payroll Deductions Tables- Quebec- Effective January 1, 2025 2024-12-16 T4032SK Payroll Deductions Tables- Saskatchewan- Effective January 1, 2025 2024-12-16 T4032YT Payroll Deductions Tables- Yukon- Effective January 1, 2025 2024-12-16 T4127-JAN Payroll Deductions Formulas- 120th Edition- Effective January 1, 2025 2024-12-05 5013-G Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2025-02-12 Page details Date modified: 2025-04-29 ...