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By email How to submit feedback by email To email accessibility feedback, select the link below to open a new email and compose your message: Accessibility Service Feedback / Rétroaction sur l'accessibilité des services (CRA/ARC). ...

Bad debt being recovered If you claimed a bad debt adjustment and you later receive a payment towards that debt, see Remit (pay) the tax you collect – Correct a payment. ...

For more information on dividends, see Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations. ...

Learn more on how to correct a deduction error or a salary overpayment when you have already filed the information return: Correct deduction errors – Make corrections after filing. ...

Forms and publications Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income Guide T4012, T2 Corporation – Income Tax Guide Related links Access to corporate tax information Amalgamation (corporations) Assessing your responsibility for corporation's debts Business and industry Change a business operating name Checklist for small businesses Closing CRA program accounts Corporations Innovation, Science and Economic Development Canada Non-resident registration and security Enquiries Related provincial and territorial government sites Selling a business Page details Date modified: 2025-05-30 ...

Legislation ITA: 162(5) Failure to provide information on form ITA: 162(6) Failure to provide designated number when requested ITA: 230(1) Books and records ITA: 237(1) Social Insurance Number – Recipient’s responsibilities ITA: 237(1.1) and (1.2) Production and definition of a designated number ITA: 237(2) Number required in information returns- Payer's and Issuer's responsibilities What is a payroll account Page details Date modified: 2025-06-03 ...

Forms and publications Form T2038(IND), Investment Tax Credit (Individuals) Schedule T2SCH31, Investment Tax Credit – Corporations (2017 and later tax years) Information Circular IC78-4, Investment Tax Credit Rates, and its Special Release Related links Line 45400- Refund of investment tax credit Footnote 1 Federal income tax and benefit information for 2024 Government partners Income Tax Act Income Tax Regulations Footnotes Footnote 1 Line 45400 was line 454 before tax year 2019. ...

File an objection – Income tax Section navigation Next: Claiming the credit Page details Date modified: 2025-07-09 ...

This table lists the countries with which Canada has an Income Tax Convention affected by the change in policy and the applicable revised Part XIII tax rates Tax Treaty Country Periodic Pension Payments- CPP and QPP Periodic Pension Payments- OAS Bangladesh 15% 15% Bulgaria 15% 15% Cyprus 1 15% 15% Dominican Republic 18% 18% Senegal 2 15% 15% Tanzania 15% 15% Trinidad & Tobago 15% 15% Note 1 Under the Canada-Cyprus Income Tax Convention, periodic and lump sum pensions (including OAS benefits, periodic CPP/QPP and lump-sum death benefits) paid to a resident of Cyprus may be taxed in Canada but only to the extent that the total pension payments from Canada in the year exceed $10,000 or its equivalent in Cyprus pounds. ...

Canada-Netherlands Income Tax Convention- Agreement between Competent Authorities The competent authorities of Canada and the Netherlands have reached the following mutual agreement regarding the application of the Convention between the Government of Canada and the Government of the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Canada-Netherlands Convention) to investors in a closed fund for mutual account / besloten fonds voor gemene rekening (hereinafter: “closed FGR”) established in the Netherlands. ...