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The Financial Statements – Agency Activities include the operational revenues and expenses that the CRA manages and uses to run the organization. ... Amounts receivable from taxpayers (in millions of dollars) Description Gross 2019 Allowance for doubtful accounts 2019 Net 2019 Net 2018 Income taxes – Individuals and Trusts 70,466 (7,561) 62,905 59,931 Income taxes – Employers 22,541 (1,152) 21,389 20,807 Income taxes – Corporations 20,297 (2,976) 17,321 17,109 Income taxes – Non-residents 2,027 (97) 1,930 1,882 GST/HST 21,549 (2,185) 19,364 18,780 Excise taxes and duties and miscellaneous charges 1,756 (197) 1,559 1,534 Total 138,636 (14,168) 124,468 120,043 Changes in the allowance for doubtful accounts include the following: Changes in the allowance for doubtful accounts (in millions of dollars) Description Allowance for doubtful accounts March 31, 2018 Doubtful accounts expense Write-offs Allowance for doubtful accounts March 31, 2019 Income taxes – Individuals and Trusts (7,241) (1,597) 1,277 (7,561) Income taxes – Employers (1,101) (420) 369 (1,152) Income taxes – Corporations (3,066) (689) 779 (2,976) Income taxes – Non-residents (137) (147) 187 (97) GST/HST (2,207) (853) 875 (2,185) Excise taxes and duties and miscellaneous charges (296) (37) 136 (197) Total (14,048) (3,743) 3,623 (14,168) The doubtful accounts expense of $3,743 million ($3,295 million in 2018) reported above includes an amount of $3,640 million ($3,216 million in 2018) recorded as an expense administered for the Government of Canada (see note 2(e)) and $103 million ($79 million in 2018) recorded as an expense administered for the Canada Pension Plan. 4. ... Amounts payable to taxpayers The following table gives details of the amounts payable to taxpayers as reported in the Statement of Administered Assets and Liabilities: Amounts payable to taxpayers (in millions of dollars) Description 2019 2018 Income taxes – Individuals and Trusts 36,692 35,300 Income taxes – Corporations 14,924 13,710 Income taxes – Employers and non-residents 123 85 GST/HST 13,395 12,715 Excise taxes & duties and miscellaneous charges 78 81 Total 65,212 61,891 6. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Commodity list Grains, oilseeds, and special crops Commodity Code Barley 003 Beans (dry edible) 004 Borage 006 Buckwheat 007 Camelina 282 Canadian Wheat Board payments 002 Canary seed 008 Canola 010 Chick peas/Garbanzo beans 023 Corn 011 Faba beans 012 Field peas 013 Flaxseed 014 Forage (including pellets, silage) 264 Forage seed 015 Grain (pellets, screenings, silage) 039 Hemp 030 Kenaf 317 Khorasan wheat/Kamut 036 Lathyrus 040 Lentils 041 Lupins 042 Millet 043 Mixed grain 024 Mustard seed 044 Niger seed/Niger thistle 283 Oats 045 Oilseed radish 038 Prepared feed and protein supplements (itemized) 046 Quinoa 047 Rice 048 Rye 049 Safflower 050 Soybeans 053 Spelt 037 Straw 267 Sugar beets (including molasses) 268 Sunflowers 054 Tobacco 269 Triticale 055 Vegetable seed (seed production only) 051 Wheat 056 Edible horticulture Commodity Code Flowers (edible) 180 Hops 383 Mushrooms (including spawn) 131 Nuts (all) 140 Weeds (edible) 211 Berries Commodity Code Blackberries 066 Blueberries 067 Cranberries 068 Currants (black, red) 065 Elderberries 074 Gooseberries 069 Haskap 075 Loganberries 070 Raspberries 071 Saskatoon berries 072 Sea buckthorn 076 Strawberries 073 Fruit Commodity Code Apples 060 Apricots 091 Cantaloupe 168 Cherries (sweet, sour) 092 Fruit juice 081 Grapefruit 082 Grapes 083 Kiwi fruit 084 Lemons 085 Melons 185 Nectarines 093 Oranges 086 Peaches 094 Pears 095 Plums 096 Prunes 097 Watermelon 087 Wine 088 Herbs and spices Commodity Code Anise 101 Basil 102 Caraway seed 103 Chervil 158 Chives 104 Cilantro 105 Comfrey 106 Coriander 107 Cumin 144 Dill 108 Echinacea 142 Fennel 110 Fenugreek 111 Fireweed 377 Garlic 113 Gingko biloba 380 Ginseng 114 Lavender 379 Lemon balm 378 Marjoram 115 Mint 116 Monarda 117 Oregano 118 Parsley 119 Pepper 120 Rosemary 121 Sage 122 Salsify 123 St. John's wort 381 Summer savory 125 Tarragon 126 Thyme 127 Watercress 128 Vegetables Commodity Code Artichokes 160 Arugula/Rocket 195 Asparagus 161 Beans, fresh 025 Beets 162 Bok choi 163 Broccoflower 164 Broccoli 165 Brussels sprouts 166 Cabbage 167 Carrots 169 Cauliflower 170 Celery 171 Chinese vegetables 173 Collards 174 Cucumbers 175 Eggplant 176 Endive 177 Fiddleheads 179 Gherkins 221 Green peas 223 Horseradish 181 Kale 214 Kohlrabi 182 Leeks 183 Lettuce 184 Mustard leaves 186 Okra 227 Onions 187 Parsnip 190 Peppers 191 Potatoes and by-products 147 Pumpkins 192 Radish 193 Rhubarb 194 Rutabagas 197 Shallots 198 Spinach 201 Squash 202 Stevia 230 Sweet corn 203 Sweet peas 204 Sweet potatoes/Yams 205 Swiss chard 206 Tomatoes 207 Turnips 208 Vegetable marrow 209 Witloof chicory 212 Zucchini 213 Vegetables – Greenhouse Commodity Code Cherry tomatoes 233 Cucumbers 234 Lettuce 235 Peppers 236 Tomatoes 237 Non-edible horticulture Commodity Code Bedding plants 132 Flowers and ornamental foliage 133 Fruits and vegetables (non-edible) 134 Seeds and bulbs 135 Shrubs 136 Sod 137 Trees (cultivated Christmas) 138 Trees (fruit and ornamental) 139 Income feed – Custom feedlot operator income Commodity Code Custom feedlot operator income (itemized invoices) – Qualifying feed and protein supplements 243 Custom feedlot operator income (non itemized invoices) – Qualifying prepared feed 246 Other custom feeding income (itemized) 576 Expense feed – Livestock owners and custom feedlot operators with prepared feed purchases Commodity Code Other feed charges (itemized) 570 Prepared feed and protein supplements (itemized) 046 Prepared feed and purchases (non itemized) 571 Livestock owners and custom feeding expense Commodity Code Custom feeding expenses (non itemized) 573 Livestock owners custom feeding expense (itemized) – Qualifying feed and protein supplements 577 Other custom feeding expenses (itemized) 572 Ranch fur operators with prepared feed purchases Commodity Code Prepared feed and protein supplements (itemized) 046 Ranch fur operators feed purchases (non itemized) 574 Ranch fur operators other feed expenses (itemized) 310 Poultry, fowl, ratites Commodity Code Chickens 366 Chickens (non-supply managed) 590 Chickens, eggs (non-supply managed) 589 Chickens, eggs for consumption 343 Chickens, eggs for hatching 344 Ducks 332 Emus 373 Geese 333 Ostriches 371 Partridge 323 Pheasants 338 Pigeons 327 Quail 324 Rheas 372 Silkies 326 Taiwanese chickens 325 Turkeys 334 Turkeys (non-supply managed) 591 Turkey eggs 342 Prescribed drought region (PDR)/Prescribed flood region (PFR)/CFIA livestock codes Commodity Code Deferred bison 151 Deferred bovine cattle 150 Deferred deer 154 Deferred elk 155 Deferred goat 152 Deferred horse for PMU sales 156 Deferred other breeding animals 157 Deferred sheep 153 Livestock Commodity Code Alpacas 370 Bees, honey 374 Bees, leaf cutter 312 Bison 350 Cattle, calves 719 Cattle, cows and bulls 706 Cattle, fat/slaughter 720 Cattle, feeder 721 Cattle, purebred breeding 722 Chinchilla 240 Deer 352 Dogs (kennels and pet breeding excluded) 313 Donkeys/Mules 367 Elk 353 Fox 241 Goats 354 Groundhogs/Hedgehogs 369 Horses 316 Llamas 355 Mink 242 Pot bellied pigs 239 Rabbits 356 Reindeer 244 Sheep, ewes and rams 734 Sheep, lambs 723 Swine 341 Wild boar 247 Other products Commodity Code Bee by-products 375 Cannabis 382 Elk velvet 764 Fish meal 263 Honey 129 Manure 318 Maple products 130 Milk and cream (cattle) 319 Milk and cream (non-supply managed) 592 Pollination services fee 376 Pregnant mare urine (PMU) 322 Semen and embryos 712 Wood 259 Wool 328 Note For information on any commodities not included in this listing, contact your administration. ...

Chart 4 – Applying net capital losses of other years to 2024 Complete this chart to determine your net capital losses of other years that you can apply to 2024 if: You do not have a balance of unapplied net capital losses from before May 23, 1985 Your 2023 notice of assessment or notice of reassessment shows that you have unapplied net capital losses of other years, a 2023 net capital loss, or both Otherwise, complete Chart 5. Line 25300 – Net capital loss of other years Total unapplied net capital losses available from before 2023 (from your 2023 notice of assessment or reassessment) Blank space to input proceeds of disposition Blank space to input amount Line 1 Your 2023 net capital loss (from your 2023 notice of assessment or reassessment) + Plus Line 2 Line 1 plus line 2 = Equals Line 3 Your 2024 taxable capital gains from line 12700 of your 2024 return Blank space to input Amont A Blank space to input Amount A above Blank space to input amount Line 4 Enter whichever is less: the amount from line 3 or line 4. ... Enter this amount on line 25300 of your 2024 return. − Minus Line 6 Balance of unapplied net capital losses of other years not used to reduce taxable capital gains and available to carry forward to future years: line 3 minus line 6 = Equals Line 7 Footnote 8 You can apply all or part of the amount from line 5 against your taxable capital gains in 2024. ...

Line 42800 – Provincial or territorial tax Note: Line 42800 was line 428 before tax year 2019. ... If that is the case, use Form T2203, Provincial and Territorial Taxes – Multiple Jurisdictions to calculate your tax for provinces and territories of Canada other than Quebec. ... Forms and publications Income Tax Package – Guide, Returns, Schedules Form T2203, Provincial and Territorial Taxes – Multiple Jurisdictions Related topics Provincial and territorial tax and credits for individuals Line 42000 – Net federal tax Report a problem or mistake on this page Thank you for your help! ...

Line 45300 – Canada workers benefit (CWB) The CWB is a refundable tax credit that supplements the earnings of low- and modest-income workers. ... They were under 19 years of age and lived with you on December 31, 2024 (or, if they died after June 30, 2024, they lived with you on the date of death and would have been under 19 years of age on December 31, 2024) They were not eligible for the CWB for 2024 For more information, see Canada workers benefit (CWB) Completing your tax return Enter the result from "Step 2 – Basic CWB” or “Step 3 – CWB disability supplement”, whichever applies, of your Schedule 6 on line 45300 of your return. ...

SR&ED Self-Assessment and Learning Tool – August 2017 Update Date: August 11, 2017 The SR&ED Self-Assessment and Learning Tool – Step 2 has been updated to factor in the provincial tax credit rate changes for Manitoba, Ontario, Québec, and Saskatchewan. ...

Tax shelter units and price – Enter the information for the proposed number of units, proposed price, and amount you expect to raise. 3. ... Tick (✔) the appropriate box. If you answer yes, you have to complete Section E – Financing information. ... Entitlements to amounts or benefits with respect to the investment in this tax shelter: Tick (✔) the appropriate box. ...

Summary of the project / initiative / change Brief overview of the program or activity The Collections Tax Programs (CTP) of the Canada Revenue Agency (CRA) is responsible for the collection of outstanding debts on behalf of the Government of Canada (GoC), all Provinces with the exception of Quebec, and the Territories. ... Privacy impacts that concern the collection of debts relating to either the Collections – Government Programs (GP) and Customs Collections Programs (CCP) are not addressed in this PIA. ... The last item is an IT self-service solution under development which will enable Program Risks & Analysis Section (PRAS) to extract data directly from the Agency Data Warehouse. ...

Table 1 – Net excise duty assessed on spirits for fiscal year 2021-2022 Table 2 – Net excise duty assessed on wine for fiscal year 2021-2022 Table 3 – Net excise duty assessed on beer for fiscal year 2021-2022 Table 4 – Net excise duty assessed on cannabis for fiscal year 2021-2022 Tables in CSV format Please refer to the explanatory notes about these tables. ... Table 2 – Net excise duty assessed on wine for fiscal year 2021-2022 Notes: All amounts are rounded to the nearest thousand. ... Table 3 – Net excise duty assessed on beer for fiscal year 2021-2022 Notes: All amounts are rounded to the nearest thousand. ...

Video: Filing online – fast, easy, and secure This is a video which explains how to file an income tax and benefit return online, and the electronic services available to help taxpayers with that process. Subscribe To be notified when this newsletter is updated, you can: Subscribe to the Individuals – Tax information newsletter electronic mailing list. Add our Individuals – Tax information newsletter RSS feed to your feed reader. ...