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If you still have depreciable property in the class, you have to adjust, in 2025, the UCC of the class to which the property belongs. To do this, subtract the amount of the credit from the UCC at the start of 2025. When there is no property left in the class, report the amount of the ITC as income in 2025. ...

If you still have depreciable property in the class, in 2025, you have to adjust the UCC of the class to which the property belongs. To do this, subtract the amount of the credit from the UCC at the start of 2025. When there is no property left in the class, report the amount of the ITC as income in 2025. ...

Webinar- Newcomers to Canada Please note: The content of this presentation is accurate as of the date it was aired on March 12, 2025. ... The first question is: I came to Canada in August 2024 and started working in February 2025. ... For example, your income from 2024 will be used to calculate the benefits you receive from July 2025 to June 2026. ...

March 3, 2025, is the deadline for contributing to an RRSP for the 2024 tax year. ... If you are not subject to this tax for 2024, you may be subject to it for 2025. ... The RRSP property was distributed to Jacques’s estate on March 15, 2025. ...

CRA account help CRA account help – About My Business Account My Business Account is an online portal in your CRA account that lets you interact with the Canada Revenue Agency (CRA) on various business accounts. ... This change will roll out in two phases: Phase 1 – May 12, 2025: New business and program account registrations Phase 2 – June 16, 2025: Existing businesses Businesses that want to continue receiving paper mail will need to make a request to activate paper mail and will need to keep their mailing address up-to-date. ...

What’s new this filing season- CVITP Find out about the latest program updates for the 2025 filing season. Program related updates include: Virtual clinics Getting authorization to begin preparing tax returns virtually – script update Auto-fill my return – Submitting the Authorization request – Virtually – script update EFILE ReFILE Volunteer Identification Number PDF version (opens in new window) Virtual clinics The CRA will continue to support virtual clinics for the 2025 filing season. ... ReFILE ReFILE transmission services are open for transmission on February 24, 2025. ...

Situations needing a specific guide Tax situation Guide or Information You were a non-resident employed in Canada, carried on business in Canada or disposed of a taxable Canadian property Guide T4058, Non-Resients and Income Tax You were a non-resident who received rental income from real or immovable property in Canada Guide T4144, Income Tax Guide for Electing Under Section 216 You were a non-resident who received certain other types of income from Canada (including pensions and annuities) Electing under section 217 You were a non-resident at any time in 2024 receiving OAS pension from Canada Guide T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents Due dates Your 2024 return and payment are due on or before the date below that applies to you: For most people, the return is due April 30, 2025, and payment is due April 30, 2025 For a self-employed person (and their spouse or common-law partner) with business expenditures that relate primarily to a tax shelter investment, the return is due April 30, 2025, and payment is due April 30, 2025 For a self-employed person (and their spouse or common-law partner) other than those listed above, the return is due June 15, 2025, and payment is due April 30, 2025 For a deceased person (and their surviving spouse or common-law partner), go to Doing taxes for someone who died Exception When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ... Fill out Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction Line 20805 – FHSA deduction Line 20810 – Pooled registered pension plan (PRPP) employer contributions Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional or like dues Line 21300 – Universal child care benefit (UCCB) repayment Line 21400 – Child care expenses Line 21500 – Disability supports deduction NEW! ... For example, a request made in 2025 must relate to a tax year after 2014 to be considered. ...

CRA account help CRA account help – About Represent a Client You may be looking for: Represent someone who died Represent a Client (RAC) is an online portal in your CRA account that gives authorized representatives secure, quick, and easy online access to tax-related information for the individuals, businesses, and trusts they represent. ... This change will roll out in two phases: Phase 1 – May 12, 2025: New business and program account registrations Phase 2 – June 16, 2025: Existing businesses Businesses that want to continue receiving paper mail will need to make a request to activate paper mail and will need to keep their mailing address up-to-date. ...

Guidance on the Reporting Rules for Digital Platform Operators Part XX of the Income Tax Act On this page Chapter 1 – Introduction The purpose of this guidance Scope of this guidance International context Chapter 2 – Determining reporting platform operators Introduction Step 1 – Is the software or application a platform? ... Step 2 – Is the platform operator excluded from Part XX reporting requirements? ... For example, if a seller provides a personal service in December 2024 but is not paid until January 2025, the consideration for that service would be reported in the Part XX information return for calendar year 2025. ...

For more information, see “ What is a self‑supply? ” and “ Fair market value limitation ”. ... For example, your request made in 2025 must relate to a penalty for a tax year or fiscal period ending in 2015 or later. ... For example, your request made in 2025 must relate to interest that accrued in 2015 or later. ...