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Businesses – Tax information newsletter, Edition: 2025-02 – February 27, 2025 Note on the Canada Revenue Agency’s administration of the proposed capital gains taxation changes Last month, the Department of Finance announced that it will introduce legislation in Parliament in due course, related to the capital gains inclusion rate change with a new effective date of January 1, 2026. ...

Readout: Advisory Committee on the Charitable Sector – March 30 & 31, 2023 The Advisory Committee on the Charitable Sector (ACCS) met in person for a two day meeting in Toronto on March 30 and 31, 2023. ... Sharmila noted that feedback from the ACCS on the following issues would be helpful to the Directorate: Client services (call centre, website, written enquiries) Registration process Outreach – expanding our sector outreach Enhanced transparency Clarity of correspondence GBA Plus Presentation A presentation was given by the CRA’s Gender Based Analysis Plus Centre of Expertise. ...

File an objection – goods and services tax / harmonized sales tax (GST/HST) On this page Objections overview Conditions for filing an objection How to file an objection When your objection will be processed When to pay amounts owing Disagreeing with the CRA's decision Objections overview An objection is a document you file if you think the Canada Revenue Agency (CRA) misinterpreted the facts of your tax situation or applied the tax law incorrectly. ...

Line 362 – Volunteer firefighters' amount and Line 395 – Search and rescue volunteers' amount You can claim $3,000 for the volunteer firefighters' amount (VFA) or the search and rescue volunteers' amount (SRVA), but not both, if you meet the following conditions: you were a volunteer firefighter or a search and rescue volunteer during the year; and you completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year. ... Forms and publications General Income Tax and Benefit Package – Guide, return and schedules Date modified: 2017-01-03 ...

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 Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For information on Part IV tax and instructions to complete Schedule 3, see line 712 – Part IV tax payable. ... The dividend refund is equal to whichever of the following amounts is less: 1/3 of taxable dividends that you paid in the year while a private or subject corporation; or For tax years that end after 2015, the 1/3 rate (= 33 1/3%) is increased to 38 1/3%. ...

T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For information on Part IV tax and instructions to complete Schedule 3, see line 712 – Part IV tax payable. ... The dividend refund is equal to whichever of the following amounts is less: 1/3 of taxable dividends that you paid in the year while a private or subject corporation; or For tax years that end after 2015, the 1/3 rate (= 33 1/3%) is increased to 38 1/3%. ...

T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return From: Canada Revenue Agency On this page... ... For more information on eligible dividends, go to Eligible dividends or Line 710 – Part III.1 tax payable. ... For information on Part IV tax and instructions to complete Schedule 3, Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculations, see line 712 – Part IV tax payable. ...

B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 2 – Your AgriStability and AgriInvest programs On this page… Participating in the programs Form T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals Form T1274, Statement B – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations Completing the forms Participant information Other farming information Identification Participating in the programs You can choose to participate in AgriStability only, AgriInvest only, or both programs together, depending on the business risk management needs of your farm. ... Program margin – your allowable income minus your allowable expenses in the current year adjusted for changes in purchased inputs, receivables, payables, and inventory. ... For more information on eligibility, see the AgriInvest Program Handbook or go to AgriInvest – Step 1. ...