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Current CRA website

Line 31270 – Home buyers' amount: Qualifying home

Line 31270 Home buyers' amount: Qualifying home A qualifying home must be registered in your or your spouse's or common-law partner's name in accordance with the applicable land registration system and it must be located in Canada. ... Forms and publications Income Tax Package Guide, Returns, Schedules Related topics Homeowners Page details Date modified: 2020-01-21 ...
Current CRA website

Readout: Disability Advisory Committee Meeting – September 23, 2021

Readout: Disability Advisory Committee Meeting September 23, 2021 From: Canada Revenue Agency The Disability Advisory Committee (DAC) held its second virtual meeting of the year on September 23, 2021. ... In addition, the results and analysis of the Client Experience Survey, Annual Report 2020-2021, were shared with the Committee who discussed how that information could be referenced and applied within their work. ...
Current CRA website

Income Tax Act – Workgroup Cross-Reference Chart

Income Tax Act Workgroup Cross-Reference Chart From: Canada Revenue Agency We have archived this page and will not be updating it. ... Table 18 Income Tax Act Reference English Workgroup Number Bilingual Workgroup Number 170(1) 13 14 170(2) 13 14 171(1) 13 14 171 (1.1) 13 14 172 13 14 172(3) 13 14 172(4) 13 14 172(5) 13 14 172(6) 13 14 173(1) 13 14 173(2) 13 14 174(1) 13 14 174(2) 13 14 174(3) 13 14 174(4) 13 14 174(4.1) 13 14 174(5) 13 14 175(1) 13 14 176(1) 13 14 176(2) 13 14 179 13 14 179.1 13 14 [Income Tax – Technical News No. 29] [Table of Contents] [Next] Page details Date modified: 2017-06-22 ...
Current CRA website

Financial Claim Review Manual – Review Procedures for Financial Reviewers

Financial Claim Review Manual Review Procedures for Financial Reviewers SR&ED Program Chapter 1 This is a message which indicates that the Claim Review Manual for SR&ED financial reviewers is now effective and that the public severed version is available.  ... The severed text marked "Protected not reproduced" has been reviewed with respect to the Access to Information Act by the CRA’s Public Affairs Branch, and is considered to be exempt from release under the provisions of that legislation. ...
Current CRA website

CDB guideline table effective July 2024 – June 2025 (2023 base year)

CDB guideline table effective July 2024 June 2025 (2023 base year) Child disability benefit (CDB) amounts per month for one to three eligible dependants Child disability benefit (CDB) amounts per month for one to three eligible dependants Adjusted family net income ($) One eligible dependant ($/month) Two eligible dependants ($/month) Three eligible dependants ($/month) Under $75,000 $276.83 $553.66 $830.50 $80,000 $274.39 $549.32 $826.16 $85,000 $261.06 $525.57 $802.41 $95,000 $234.39 $478.07 $754.91 $105,000 $207.73 $430.57 $707.41 $115,000 $181.06 $383.07 $659.91 $125,000 $154.39 $335.57 $612.41 $135,000 $127.73 $288.07 $564.91 $145,000 $101.06 $240.57 $517.41 $155,000 $74.39 $193.07 $469.91 $165,000 $47.73 $145.57 $422.41 $175,000 $21.06 $98.07 $374.91 $185,000 $0.00 $50.57 $327.41 $195,000 $0.00 $3.07 $279.91 $205,000 $0.00 $0.00 $232.41 $215,000 $0.00 $0.00 $184.91 $225,000 $0.00 $0.00 $137.41 $235,000 $0.00 $0.00 $89.91 $245,000 $0.00 $0.00 $42.41 $250,000 $0.00 $0.00 $18.66 $255,000 $0.00 $0.00 $0.00 Page details Date modified: 2024-06-25 ...
Current CRA website

Line 20810 – Pooled registered pension plan (PRPP) employer contributions

Line 20810 Pooled registered pension plan (PRPP) employer contributions A pooled registered pension plan (PRPP) is a retirement savings option for individuals, including self-employed individuals who do not have access to a workplace pension plan or where a workplace pension plan does not exist. ... For more information, refer to Pooled Registered Pension Plan (PRPP) information for individuals or line 20800. ...
Current CRA website

Line 14600 – Net federal supplements paid

Line 14600 Net federal supplements paid The guaranteed income supplement that you received in the tax year, in addition to the net amount of a spouse's allowance, are shown in box 21 of your T4A(OAS) slip and must be reported as income. ... Forms and publications Income Tax Package Related topics Line 25000 Other payments deduction Page details Date modified: 2025-01-21 ...
Current CRA website

Line 10130 – Wage-loss replacement contributions

Line 10130 Wage-loss replacement contributions If you received payments from a wage-loss replacement plan (WLRP) shown in box 14 of your T4 slip, you may not have to report the full amount on your return. ... Forms and publications Income Tax Package Interpretation Bulletin IT-428 ARCHIVED, Wage Loss Replacement Plans Related topics Line 10100 Employment income Page details Date modified: 2025-01-21 ...
Current CRA website

Salaries for an assistant – Commission employee expenses

Salaries for an assistant Commission employee expenses You can deduct the salary you paid (or that was paid for you and included in your income) to your substitute or assistant. ... For more information, go to Fill out the slips and summaries or T4 slip Information for employers. ...
Current CRA website

Line 10120 – Commissions included on

Line 10120 Commissions included on line 10100 Report on line 10120 of your return the total commissions shown in box 42 of all your T4 slips received as an employee. ... Forms and publications Income Tax Package Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income Related topics Line 22900 Other employment expenses Page details Date modified: 2025-01-21 ...

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