Search - 广东省2025政府工作报告 一小发展 金句

EDN100 Adjusted rates of excise duty on spirits and wine effective April 1, 2025 Excise Duty Notice February 2025 This notice provides information about the adjusted rates of excise duty that will become payable on spirits and wine on or after April 1, 2025. ... The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... For information on how to make a general or technical enquiry on excise duties, go to Contact information – Excise and Specialty Tax Directorate. ...

Learn more: Budget highlights | Ablerta Published on: July 8, 2025 Updated content- Income tax rates and income thresholds Reason for change: Legislation Effective date: Deductions made on or after July 1, 2025 Refer to: Income tax rates and income thresholds Brief description The content has been updated to include the new income tax rates that are effective July 1, 2025. ... Updated codes Code 38 – Security options benefits- Before June 25, 2024 Code 39 – Security options deduction – 110(1)(d)- Before June 25, 2024 Code 41 – Security options deduction – 110(1)(d.1)- Before June 25, 2024 New codes Code 90 – Security options benefits- On or after June 25, 2024 Code 91 – Security options deduction – 110(1)(d)- On or after June 25, 2024 Code 92 – Security options deduction – 110(1)(d.1)- On or after June 25, 2024 These new and updated codes must be used for T4 slips filed for calendar year 2024 and after to report taxable employee security (stock) options. ...

The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... Filing and payment schedule for monthly filers Monthly schedule for filing Form K50B and making excise duty payments Month Return due date Payment due date January 2025 February 14, 2025 February 28, 2025 February 2025 March 14, 2025 March 31, 2025 March 2025 April 14, 2025 April 30, 2025 April 2025 May 14, 2025 June 2, 2025 May 2025 June 13, 2025 June 30, 2025 June 2025 July 15, 2025 July 31, 2025 July 2025 August 15, 2025 September 2, 2025 August 2025 September 15, 2025 October 1, 2025 September 2025 October 15, 2025 October 31, 2025 October 2025 November 17, 2025 December 1, 2025 November 2025 December 12, 2025 December 31, 2025 December 2025 January 15, 2026 February 2, 2026 January 2026 February 13, 2026 March 2, 2026 February 2026 March 13, 2026 March 31, 2026 March 2026 April 16, 2026 April 30, 2026 April 2026 May 14, 2026 June 1, 2026 May 2026 June 12, 2026 June 30, 2026 June 2026 July 15, 2026 July 31, 2026 July 2026 August 17, 2026 August 31, 2026 August 2026 September 15, 2026 October 1, 2026 September 2026 October 15, 2026 November 2, 2026 October 2026 November 16, 2026 November 30, 2026 November 2026 December 14, 2026 December 31, 2026 December 2026 January 15, 2027 February 1, 2027 January 2027 February 12, 2027 March 1, 2027 February 2027 March 12, 2027 March 31, 2027 March 2027 April 14, 2027 April 30, 2027 April 2027 May 14, 2027 May 31, 2027 May 2027 June 14, 2027 June 30, 2027 June 2027 July 15, 2027 August 3, 2027 July 2027 August 16, 2027 August 31, 2027 August 2027 September 15, 2027 October 1, 2027 September 2027 October 15, 2027 November 1, 2027 October 2027 November 15, 2027 November 30, 2027 November 2027 December 14, 2027 December 31, 2027 December 2027 January 17, 2028 January 31, 2028 Filing and payment schedule for semi-annual filers Semi-annual schedule for filing Form K50B and making excise duty payments Semi-annual period Return due date Payment due date January 1, 2025 to June 30, 2025 July 15, 2025 July 31, 2025 July 1, 2025 to December 31, 2025 January 15, 2026 February 2, 2026 January 1, 2026 to June 30, 2026 July 15, 2026 July 31, 2026 July 1, 2026 to December 31, 2026 January 15, 2027 February 1, 2027 January 1, 2027 to June 30, 2027 July 15, 2027 August 3, 2027 July 1, 2027 to December 31, 2027 January 17, 2028 January 31, 2028 Further information For all technical publications related to excise duties, go to Excise duties technical information. For information on how to make a general or technical enquiry on excise duties, go to Contact information – Excise and Specialty Tax Directorate. ...

Federal tax for 2025 Indexing for 2025 Tax rates and income thresholds Chart 1 – 2025 Federal tax rates and income thresholds Additional federal tax for income earned outside Canada Canada Employment Amount Basic personal amounts Canada Pension Plan (CPP) and Employment Insurance (EI) CPP contributions for 2025 Second additional CPP contribution for 2025 EI premiums for 2025 Personal tax credits returns (TD1 forms) Claim codes Explanation of claim codes Claim code 0 Claim codes 1 to 10 Indexing of claim codes amounts Chart 2 – 2025 Federal claim codes Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions How to use the tables in this guide Canada Pension Plan tables Example of an employee earning more than the YAMPE Section B(i) – CPP contributions table Section B(ii) – Second additional CPP contributions table Section C – EI premiums table Section D – Federal tax deduction table Additional information about payroll deductions Deducting tax from income not subject to CPP contributions or EI premiums Step-by-step calculation of tax deductions Example – Annual Pensionable Income Below YMPE Calculate annual taxable income Calculate federal tax Calculate total tax and the tax deduction for the pay period Example – Pensionable Income Above YMPE Calculate annual taxable income Calculate federal tax Calculate total tax and the tax deduction for the pay period Section B Canada Pension Plan Contributions Tables Weekly (52 pay periods) Biweekly (26 pay periods) Semi-monthly (24 pay periods) Monthly (12 pay periods) Section C Employment Insurance Premiums Table Section D Tax Deductions Tables Weekly (52 pay periods) Biweekly (26 pay periods) Semi-monthly (24 pay periods) Monthly (12 pay periods) What's new as of January 1, 2025 The major changes made to this guide since the last edition are outlined. ... Federal tax for 2025 Indexing for 2025 For 2025, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index. ... Basic personal amounts The federal personal amounts for 2025 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 16,129 14,538 For more detailed information on the personal amounts, go to Form TD1. ...

CRA Response to the 2025 Systemic Examination Report: Timing is everything Original report submitted to the Minister of National Revenue January 2025. ... The CRA will review the “ Keep getting your payments- Canada child benefit (CCB) ” webpage, to ensure complete information is provided to temporary residents. ... The updated newcomer webpage will be launched in early 2025 and updated fact sheets will be available in the summer of 2025. ...

EDN101 Adjusted rates of excise duty on tobacco products effective April 1, 2025 Excise Duty Notice February 2025 This notice provides information about the adjusted rates of excise duty that will become payable on tobacco products on or after April 1, 2025. ... The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... For information on how to make a general or technical enquiry on excise duties, go to Contact information – Excise and Specialty Tax Directorate. ...

In 2025 and every year after, the YAMPE will be approximately 14% above the YMPE. ... CPP contribution rates and amounts The 2025 YMPE will be $71,300.00—up from $68,500 in 2024. The basic exemption amount for 2025 will remain at $3,500.00. Employee and employer CPP contribution rates for 2025 remain at 5.95%, and the maximum contribution will be $4,034.10 each—up from $3,867.50 in 2024. ...

Federal tax for 2025 Indexing for 2025 Tax rates and income thresholds Chart 1 – 2025 Federal tax rates and income thresholds (using prorated rate) Additional federal tax for income earned outside Canada Canada Employment Amount Basic personal amounts Canada Pension Plan (CPP) and Employment Insurance (EI) CPP contributions for 2025 Second additional CPP contribution for 2025 EI premiums for 2025 Personal tax credits returns (TD1 forms) Claim codes Explanation of claim codes Claim code 0 Claim codes 1 to 10 Indexing of claim codes amounts Chart 2 – 2025 Federal claim codes (using maximum BPA) Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions How to use the tables in this guide Canada Pension Plan tables Example of an employee earning more than the YAMPE Section B(i) – CPP contributions table Section B(ii) – Second additional CPP contributions table Section C – EI premiums table Section D – Federal tax deduction table Additional information about payroll deductions Deducting tax from income not subject to CPP contributions or EI premiums Step-by-step calculation of tax deductions (if payment is made after July 1st) Example – Annual Pensionable Income Below YMPE Calculate annual taxable income Calculate federal tax Calculate total tax and the tax deduction for the pay period Example – Pensionable Income Above YMPE Calculate annual taxable income Calculate federal tax Calculate total tax and the tax deduction for the pay period Section B Canada Pension Plan Contributions Tables Weekly (52 pay periods) Biweekly (26 pay periods) Semi-monthly (24 pay periods) Monthly (12 pay periods) Section C Employment Insurance Premiums Table Section D Tax Deductions Tables Weekly (52 pay periods) Biweekly (26 pay periods) Semi-monthly (24 pay periods) Monthly (12 pay periods) What's new as of July 1, 2025 The major changes made to this guide since the last edition are outlined. ... Federal tax for 2025 Indexing for 2025 For 2025, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index. ... Basic personal amounts The federal personal amounts for 2025 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 16,129 14,538 For more detailed information on the personal amounts, go to Form TD1. ...

Federal tax for 2025 Indexing for 2025 Tax rates and income thresholds Chart 1 – 2025 Federal tax rates and income thresholds Canada Employment Amount Basic personal amounts Employment Insurance (EI) premiums for 2025 Quebec Parental Insurance Plan Employee premiums Employment Insurance Premiums Quebec Parental Insurance Premiums Deducting and remitting obligations for Employment Insurance (EI) Quebec tax abatement Personal tax credits return (TD1 form) Claim codes Explanation of claim codes Claim code 0 Claim codes 1 to 10 Indexing of claim codes amounts Chart 2 – 2025 Federal claim codes Calculating payroll deductions for employees in the hotel and restaurant business in Quebec How do you reduce the deductions? ... Federal tax for 2025 Indexing for 2025 For 2025, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index. ... Basic personal amounts The federal personal amounts for 2025 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 16,129 14,538 For more detailed information on the personal amounts, go to Form TD1. ...

Federal tax for 2025 Indexing for 2025 Tax rates and income thresholds Chart 1 – 2025 Federal tax rates and income thresholds (using prorated rate) Canada Employment Amount Basic personal amounts Employment Insurance (EI) premiums for 2025 Quebec Parental Insurance Plan Employee premiums Employment Insurance Premiums Quebec Parental Insurance Premiums Deducting and remitting obligations for Employment Insurance (EI) Quebec tax abatement Personal tax credits return (TD1 form) Claim codes Explanation of claim codes Claim code 0 Claim codes 1 to 10 Indexing of claim codes amounts Chart 2 – 2025 Federal claim codes (using maximum BPA) Calculating payroll deductions for employees in the hotel and restaurant business in Quebec How do you reduce the deductions? ... Federal tax for 2025 Indexing for 2025 For 2025, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index. ... Basic personal amounts The federal personal amounts for 2025 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 16,129 14,538 For more detailed information on the personal amounts, go to Form TD1. ...