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Current CRA website
Nunavut – Territorial corporation tax
Nunavut – Territorial corporation tax What's new for corporations Lower rate The lower rate of Nunavut income tax is 3%. ... On line 260 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details can be found in the following pages and their associated schedules: Foreign tax credit Political contribution tax credit Forms and publications Schedule 481, Nunavut Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Nunavut (territorial site) Page details Date modified: 2025-05-21 ...
Current CRA website
Prince Edward Island – Provincial corporation tax
Prince Edward Island – Provincial corporation tax Important notice Changes to the Prince Edward Island higher rate of corporation income tax and business limit have been announced. ... On line 210 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details can be found in the following pages and their associated schedules: Corporate investment tax credit Foreign tax credit Forms and publications Schedule 322, Prince Edward Island Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Prince Edward Island (provincial site) Page details Date modified: 2025-05-21 ...
Current CRA website
New Brunswick – Provincial corporation tax
New Brunswick – Provincial corporation tax What's new for corporations Lower rate The lower rate of New Brunswick corporation income tax is 2.5%. ... On line 225 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Foreign tax credit Research and development tax credit Small business investor tax credit Forms and publications Schedule 366, New Brunswick Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners New Brunswick (provincial site) Page details Date modified: 2025-05-21 ...
Current CRA website
British Columbia – Provincial corporation tax
British Columbia – Provincial corporation tax What's new for corporations Lower rate The lower rate of British Columbia income tax is 2%. ... On line 240 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Book publishing tax credit Clean buildings tax credit Credit union tax reduction Farmers' food donation tax credit Film and television tax credit Foreign tax credits Interactive digital media tax credit Logging tax credit Mining exploration tax credit Production services tax credit Qualifying environmental trust tax credit Shipbuilding and ship repair industry tax credit Small business venture capital tax credit Scientific research and experimental development tax credit Training tax credit Forms and publications Schedule 427, British Columbia Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners British Columbia (provincial site) Page details Date modified: 2025-05-21 ...
Current CRA website
Bankruptcy – Business structures
Bankruptcy – Business structures Sole proprietorship As a sole proprietor, you and your business are the same legal entity. ... For more information on the bankruptcy process, go to Bankruptcy / receivership. ... For information on how bankruptcy affects your GST/HST accounts, go to Open or manage an account – Close. ...
Current CRA website
EDM10-1-5 Completing an Excise Duty Return – Special Excise Warehouse Licensee
EDM10-1-5 Completing an Excise Duty Return – Special Excise Warehouse Licensee You can view this publication in: HTML edm10-1-5-e.html Last update: 2023-02-03 Related document: B264 Excise Duty Return – Special Excise Warehouse Licensee Page details Date modified: 2023-02-03 ...
Current CRA website
EDM10-1-9 Completing an Excise Duty Return – Tobacco Dealer
EDM10-1-9 Completing an Excise Duty Return – Tobacco Dealer You can view this publication in: HTML edm10-1-9-e.html Last update: 2023-02-03 Related document: B271 Excise Duty Return – Tobacco Dealer Page details Date modified: 2023-02-03 ...
Current CRA website
Section 1 – Welcome
Service – We strive to make it easier for taxpayers to meet their tax obligations. ... Compliance – We address serious and deliberate non‐compliance with timely and targeted compliance enforcement actions. ... Integrity and Security – We value the trust that Canadians place in our Agency. ...
Current CRA website
Line 25500 – Calculate your residency deduction
Line 25500 – Calculate your residency deduction There are two parts to the residency deduction: a basic residency amount – Claim this amount for the number of days in the year that you lived in a prescribed zone an additional residency amount – Claim this amount for the days you used to calculate your basic residency amount if you maintained and lived in a dwelling in the prescribed zone during that time and you are the only person claiming the basic residency amount for living in that same dwelling for that period A dwelling is a self-contained domestic establishment. ... Katie will complete the "Zone A" section in Step 2 – Calculate your residency deduction of Form T2222, Northern Residents Deductions. ... Katie will complete the “Zone B” section in Step 2 – Calculate your residency deduction of Form T2222. ...
Current CRA website
Line 35000 – Total federal non-refundable tax credits
Line 35000 – Total federal non-refundable tax credits Note: Line 35000 was line 350 before tax year 2019. ... Forms and publications Income Tax Package – Guide, Returns, Schedules Report a problem or mistake on this page Thank you for your help! ...