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The total CPP amounts Damien will contribute are as follows: Annual contribution rate and amount on income below first earnings ceiling Damien (employee)- $45,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate split (employee/employer) First earnings ceiling Second earnings ceiling Damien's annual CPP contributions at 5.95% 2024 5.95% $68,500 $73,200 ($45,000- $3,500) × 5.95% = $2,469 2025 5.95% $71,300 $81,200 ($45,000- $3,500) × 5.95% = $2,469 Pierre (self-employed)- $75,000 income Pierre's situation is different since Pierre is self-employed. ... 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 ...

Step 5 – Federal Tax Part A – Federal tax on taxable income Schedule A, Statement of World Income Part B – Federal non-refundable tax credits Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits Canada caregiver amount Amounts for non-resident dependants Line 30300 – Spouse or common-law partner amount Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31350 – Digital news subscription expenses Line 31600 – Disability amount for self Line 31800 – Disability amount transferred from a dependant Line 32400 – Tuition amount transferred from a child or grandchild Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age Part C – Net federal tax Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Line 131 – Federal surtax Line 135 – Recapture of investment tax credit Line 137 – Federal logging tax credit Line 41400 – Labour-sponsored funds tax credit Line 41800 – Special taxes Step 6 – Refund or balance owing Line 42200 – Social benefits repayment Line 42800 – Provincial or territorial tax Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec Line 44000 – Refundable Quebec abatement Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45300 – Canada workers benefit (CWB) Line 45350 – Canada training credit (CTC) Line 45355 – Multigenerational home renovation tax credit (MHRTC) Line 46900 – Eligible educator school supply tax credit Line 47555 – Canadian journalism labour tax credit Line 47556 – Return of fuel charge proceeds to farmers tax credit Line 47557 – Air quality improvement tax credit Line 47600 – Tax paid by instalments Line 48400 – Refund Line 48500 – Balance owing Step 5 – Federal tax Follow the instructions in this section to calculate your federal tax, including the federal surtax for non-residents of Canada and deemed residents of Canada. ... Part B – Federal non-refundable tax credits Note This section does not provide supplementary information for lines ●❚▲ 30000, ●❚▲ 30100, ●❚▲ 30425, ●❚▲ 30450, ●❚▲ 30499, ●❚▲ 30500, ● 31215, ●❚▲ 31217, ●❚▲ 31220, ●❚▲ 31240, ●▲ 31260, ●❚▲ 31270, ●❚▲ 31285, ●❚▲ 31300, ●▲ 31400, ●❚▲ 31900, ●❚▲ 32300, ●❚▲ 32600, ●❚▲ 33199 and ●❚▲ 34900 as the instructions on the return or in other publications provide the information you need. ... For more information, see the Federal Worksheet. ⬤ Line 45300 – Canada workers benefit (CWB) If you were a deemed resident of Canada in 2023, you may be eligible for the CWB. ...

Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition Blank space to input amount Line 1 Capital gains deductions you claimed: Before 1988 Blank space to input amount In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 Blank space to input amount × multiply by 1/(IR×2) = Equals + Plus From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals − Minus Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition Blank space to input amount Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses. ... Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition 6,000 Line 1 Capital gains deductions you claimed: Before 1988 500 In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 300 × multiply by 1/(IR×2) = Equals + Plus 225 From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals 725 − Minus 725 Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition 5,275 Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses on the next page. ... You then uses $3,000 ($12,000 – $6,000 – $3,000) of your adjusted net capital loss incurred in 1990. ...

Excise Duty Rate Changes – July 1, 2006 From: Canada Revenue Agency May 2006 On May 2, 2006, the Minister of Finance tabled a Notice of Ways and Means Motion, which amends the Excise Act and Excise Act, 2001 to introduce new excise duty rates. ... Wine New rates for wine More than 7% of absolute ethyl alcohol by volume $0.62 per litre More than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume $0.295 per litre Not more than 1.2% of absolute ethyl alcohol by volume $0.0205 per litre Beer Made by domestic brewers with production of more than 300,000 hectolitres per year and all imported beer New rates for beer More than 2.5% of absolute ethyl alcohol by volume $31.22 per hectolitre More than 1.2% of absolute ethyl alcohol by volume but not more than 2.5% of absolute ethyl alcohol by volume $15.61 per hectolitre Not more than 1.2% of absolute ethyl alcohol by volume $2.591 per hectolitre Domestic production – small and mid-sized brewers More than 2.5% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at more than 2.5% of absolute ethyl alcohol Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $3.122 2,001 – 5,000 $6.244 5,001 – 15,000 $12.488 15,001 – 50,000 $21.854 50,001 – 75,000 $26.537 75,001 – 300,000 $31.22 More than 1.2% but not more than 2.5% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at More than 1.2% but not more than 2.5% of absolute ethyl alcohol Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $1.561 2,001 – 5,000 $3.122 5,001 – 15,000 $6.244 15,001 – 50,000 $10.927 50,001 – 75,000 $13.269 75,001 – 300,000 $15.61 Not more than 1.2% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at not more than 1.2% Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $0.259 2,001 – 5,000 $0.518 5,001 – 15,000 $1.036 15,001 – 50,000 $1.814 50,001 – 75,000 $2.202 75,001 – 300,000 $2.591 Note: The reduced rates do not apply to licensed brewers whose annual beer production is greater than 300,000 hectolitres. Tobacco products All provinces and territories – regular domestic market New rates for tobacco products in all provinces and territories Excise Duty Additional Duty Cigarettes $0.41025 per five or fraction of five cigarettes N/A Tobacco sticks $0.0605 per stick N/A Manufactured tobacco – other $55.90 per kilogram N/A Raw leaf tobacco $1.572 per kilogram N/A Cigars $16.60 per 1,000 cigars Greater of $0.066 or 66% * * 66% of the Canadian manufacturer's sale price or of the duty paid value, if imported. ...

Pierre will also make second CPP contributions at a rate of 8% on the income he earns above the first earnings ceiling, up to the amount of the second earnings ceiling Annual first CPP contributions 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 Estimated first earnings ceiling Estimated 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% $67,700 $72,400 (67,700- $3,500) × 11.9% = $7,639 2025 11.9% $69,700 $79,400 ($69,700- $3,500) × 11.9% = $7,877 Annual second CPP contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Pierre (self-employed)- $75,000 income- Annual contribution rate and amount on income above first earnings ceiling and under second earnings ceiling Year Contribution rate Estimated first earnings ceiling Estimated second earnings ceiling Contribution rate Pierre's annual second CPP contributions at 8% 2024 8% $67,700 $72,400 8% ($72,400- $67,700) × 8% = $376 2025 8% $69,700 $79,400 8% ($75,000- $69,700) × 8% = $424 Pierre's total contributions will be: Pierre (self-employed)- $75,000 income- Pierre's total contributions will be: Year First CPP contribution amount (11.9%) + Second CPP contributions (8%) = Total annual CPP contributions 2023 $7,401 N/A $7,401 2024 $7,639 $376 $8,015 2025 $7,877 $424 $8,301 Ayesha (employee)- $150,000 income Since Ayesha's income is higher than the first earnings ceiling, she will make first and second CPP contributions (beginning in 2024). ... Annual first CPP contributions rate and amount on income below first earnings ceiling Ayesha (employee)- $150,000 income- Annual first CPP contributions rate and amount on income below first earnings ceiling Year Contribution rate split (employee/ employer) Estimated first earnings ceiling Estimated second earnings ceiling Ayesha's annual contribution at 5.95% 2023 5.95% $66,600 N/A ($66,600- $3,500) × 5.95% = $3,754 2024 5.95% $67,700 $72,400 ($67,700- $3,500) × 5.95% = $3,820 2025 5.95% $69,700 $79,400 ($69,700- $3,500) × 5.95% = $3,939 Annual second CPP contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Ayesha (employee)- $150,000 income- Annual second CPP contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Year Contribution rate split (employee/ employer) Estimated first earnings ceiling Estimated second earnings ceiling Ayesha's annual second CPP contributions Ayesha's annual contribution at 4% 2023 N/A $66,600 N/A N/A 2024 4% $67,700 $72,400 ($72,400- $67,700) × 4% = $188 2025 4% $69,700 $79,400 ($79,400- $69,700) × 4% = $388 Ayesha's total contributions will be: Ayesha (employee)- $150,000 income- Ayesha's total contributions will then be: Year First contribution amount + Second contribution amount = Total annual contribution 2023 $3,701 $0 $3,701 2024 $3,820 $188 $4,008 2025 $3,939 $388 $4,327 More information The Canada Pension Plan Enhancement Backgrounder: Canada Pension Plan (CPP) Enhancement Backgrounder: A Stronger Canada Pension Plan The Canada Pension Plan* The Canada Pension Plan- An Overview Contributions to the Canada Pension Plan Canada Pension Plan- What could you receive * Note: Canada Pension Plan pages are currently being updated to reflect the upcoming enhancement. Canada Workers Benefit Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more Public Pensions Search for related information by keyword: Taxes | Canada Revenue Agency | Canada | general public | backgrounders Report a problem or mistake on this page Thank you for your help! ...

RC634 Monthly Beer Credit Claim Worksheet – April 1, 2025 to March 31, 2026 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (rc634-fill-25e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2024 – Fillable PDF (rc634-fill-24e.pdf) 2023 – Fillable PDF (rc634-fill-23e.pdf) 2022 – Fillable PDF (rc634-fill-07-22e.pdf) 2022 – Fillable PDF (rc634-fill-22e.pdf) 2021 – Fillable PDF (rc634-fill-21e.pdf) 2020 – Fillable PDF (rc634-fill-20e.pdf) Print and fill out by hand Standard print PDF (rc634-25e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2024 – Standard print PDF (rc634-24e.pdf) 2023 – Standard print PDF (rc634-23e.pdf) 2022 – Standard print PDF (rc634-07-22e.pdf) 2022 – Standard print PDF (rc634-22e.pdf) 2021 – Standard print PDF (rc634-21e.pdf) 2020 – Standard print PDF (rc634-20e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

RC633 Monthly Beer Revenue Worksheet – April 1, 2025 to March 31, 2026 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (rc633-fill-25e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2024 – Fillable PDF (rc633-fill-24e.pdf) 2023 – Fillable PDF (rc633-fill-23e.pdf) 2022 – Fillable PDF (rc633-fill-07-22e.pdf) 2022 – Fillable PDF (rc633-fill-22e.pdf) 2021 – Fillable PDF (rc633-fill-21e.pdf) 2020 – Fillable PDF (rc633-fill-20e.pdf) Print and fill out by hand Standard print PDF (rc633-25e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2024 – Standard print PDF (rc633-24e.pdf) 2023 – Standard print PDF (rc633-23e.pdf) 2022 – Standard print PDF (rc633-07-22e.pdf) 2022 – Standard print PDF (rc633-22e.pdf) 2021 – Standard print PDF (rc633-21e.pdf) 2020 – Standard print PDF (rc633-20e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Step 1: Divide the bonus you paid in January by the number of pay periods in the year ($300 ÷ 52 = $5.77) (amount 2). ... Step 2: Divide the last bonus you paid to Mario by the number of pay periods in the year ($780 ÷ 52 = $15) (amount 3). Add amounts 1, 2, and 3 to determine the adjusted weekly pay for the year of $420.77 ($400 + $5.77 + $15). ...

Line D – Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ...

Box 13 – Foreign currency You should report all amounts in Canadian currency, unless the transaction meets the requirements explained in Foreign currency reporting. ... If possible, use the alphabetic codes, as follows: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other When you report amounts in foreign currency, keep the following rules in mind: print the name of the foreign currency on the T5008 slips (for example, U.S. DOLLARS) beside the Identification of securities text above the white box of Box 17 – Identification of securities for the recipient's benefit if you file your T5008 information return on paper and leave box 13 blank, we will process the amounts on the T5008 slips as Canadian dollars when completing the summary, you only have to enter one amount for total proceeds of disposition, whether or not you complete the T5008 slips in different currencies Report a problem or mistake on this page Thank you for your help! ...