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Internal Audit and Program Evaluation Reports- 2025 July Internal Audit – Contract Administration Evaluation – Canada Revenue Agency Programs Used by Tax Preparers June Internal Audit – Charities Audit Process Evaluation – CRA’s Management of Individual Non-Resident Taxpayers Page details Date modified: 2025-07-22 ...

By March 2025, SIIB will lead discussions and collaboration at the Assistant Commissioner (AC) level, including involvement of both corporate and program branches as well as regions, to establish enterprise-wide objectives and direction for business intelligence. ... By June 2025, SIIB will use existing strategies and/or strategies in development to enhance, coordinate, leverage and monitor Business Intelligence efforts horizontally. ... By June 2025, SIIB will undertake a scan of Business Intelligence areas, including a review of peer international organizations, and draft a document that will identify the gaps and opportunities to promote horizontal collaboration. ...

Update Do not use code 94 before January 13, 2025 if you are filing electronically. ... Specific situations T4 slips filed before January 13, 2025 Update- CRA administrative policy To reduce the burden on employers, if you filed your T4 slips for calendar year 2024 before January 13, 2025, you do not have to file amended T4 slips to report this code. ... Update Do not use code 95 before January 13, 2025 if you are filing electronically. ...

Directive on Travel – CRA Rates On this page Current appendices Appendix A- CRA Kilometric Rates Appendix B- Allowances within Canada and the Continental U.S.A Appendix C- Allowances outside Canada and the Continental U.S.A Archived appendices Appendix A- CRA Kilometric Rates Appendix B- Meals and Allowances Appendix C- Allowances outside Canada and the Continental U.S.A Current appendices Appendix A- CRA Kilometric Rates Effective July 1, 2025 Effective April 1, 2025 Appendix B- Allowances within Canada and the Continental U.S.A Effective April 1, 2025 Appendix C- Allowances outside Canada and the Continental U.S.A Effective July 1, 2025 Effective April 1, 2025 Archived appendices Appendix A- CRA Kilometric Rates Effective January 1, 2025 Effective October 1, 2024 Effective July 1, 2024 Effective April 1, 2024 Effective January 1, 2024 Effective October 1, 2023 Effective July 1, 2023 Effective April 1, 2023 Effective January 1, 2023 Effective October 1, 2022 Effective July 1, 2022 Effective April 1, 2022 Effective January 1, 2022 Effective October 1, 2021 Effective July 1, 2021 Effective April 1, 2021 Effective January 1, 2021 Effective October 1, 2020 Effective July 1, 2020 Effective April 1, 2020 Appendix B- Meals and Allowances Effective October 1, 2024 Effective April 1, 2024 Effective October 1, 2023 Effective April 1, 2023 Effective October 1, 2022 Effective April 1, 2022 Effective October 1, 2021 Effective April 1, 2021 Effective October 1, 2020 Effective April 1, 2020 Appendix C- Daily Meal Rates at Locations Abroad Effective January 1, 2025 Effective October 1, 2024 Effective July 1, 2024 Effective April 1, 2024 Effective January 1, 2024 Effective October 1, 2023 Effective July 1, 2023 Effective April 1, 2023 Effective January 1, 2023 Effective October 1, 2022 Effective July 1, 2022 Effective April 1, 2022 Effective January 1, 2022 Effective October 1, 2021 Effective July 1, 2021 Effective April 1, 2021 Effective January 1, 2021 Effective October 1, 2020 Effective April 1, 2020 Page details Date modified: 2025-07-10 ...

Registered persons must file Form B400, Fuel Charge Return – Registrant, and the related schedule for the period ending March 31, 2025. ... Prescribed annual rates of interest for GST/HST, UHT, excise taxes, fuel charge, ATSC, luxury tax, excise duties (wine, spirits, tobacco, cannabis, and vaping products), and income tax PERIOD July 1, 2025 to September 30, 2025 April 1, 2025 to June 30, 2025 January 1, 2025 to March 31, 2025 October 1, 2024 to December 31, 2024 Refund Interest Corporate Taxpayers 3% 4% 4% 5% Refund Interest Non-Corporate Taxpayers 5% 6% 6% 7% Arrears and Instalment Interest 7% 8%* 8% 9% * The Canada Revenue Agency (CRA) will provide interest relief on existing GST/HST and T2 balances between April 2 and June 30, 2025. ... Prescribed annual rates of interest for excise duty on beer products PERIOD July 1, 2025 to September 30, 2025 April 1, 2025 to June 30, 2025 January 1, 2025 to March 31, 2025 October 1, 2024 to December 31, 2024 Arrears Interest Excise duty- beer products 5% 6% 6% 7% Prescribed interest rates for previous years are available on Canada.ca at Prescribed interest rates. ...

Examples – Club memberships Examples Then A GST/HST registrant purchases memberships to a tennis club for $10,000 plus $500 GST. ... For more information, see the following charts: ITC eligibility on capital personal property (other than passenger vehicles and aircraft) ITC eligibility on capital personal property of passenger vehicles and aircraft ITC eligibility on capital personal property – Personal Property ITC eligibility on capital personal property Percentage of use in commercial activities ITC eligibility for most businesses (including charities that have elected not to use the net tax calculation) ITC eligibility for financial institutions Footnote 32c More than 50% 100% % of use 50% or less No ITCs % of use ITC eligibility on capital personal property – Passenger vehicles and aircraft ITC eligibility on capital personal property of passenger vehicles and aircraft Percentage of use in commercial activities ITC eligibility for c orporations Footnote 2a and public service bodies ITC eligibility for p artnerships and sole proprietorship (including charities that have elected not to use the net tax calculation) ITC eligibility for f inancial institutions Footnote 2c 90% or more 100% 100% % of use More than 50% and less than 90% 100% Fraction X CCA Footnote 2b % of use More than 10% and less than 50% No ITCs Fraction X CCA Footnote 2b % of use 10% or less No ITCs No ITCs % of use Footnote 2a You cannot claim an ITC for the portion of: the purchase price over $37,000 for a passenger vehicle if you are renting the passenger vehicle, the limit is $1,050 per month the purchase price over $61,000 for a qualifying zero-emission vehicle * The part of the cost of passenger vehicles eligible for an ITC is limited to the capital cost limitation. ... ITC eligibility on the capital real property Percentage of use in commercial activities ITC eligibility for individuals, c orporations and partnerships ITC eligibility for p ublic service bodies Footnote 3b (including charities that have elected not to use the net tax calculation) ITC eligibility for Financial institutions Footnote 3c 90% or more 100% 100% % of use More than 50% and less than 90% % of use 100% % of use More than 10% and less than 50% % of use Footnote 3a No ITCs % of use 10% or less No ITCs No ITCs % of use Footnote 3a Individuals cannot claim an ITC if the property is used more than 50% for their personal use or that of a related individual, either individually or in combination. ...

Examples – Club memberships Examples Then A GST/HST registrant purchases memberships to a tennis club for $10,000 plus $500 GST. ... For more information, see the following charts: ITC eligibility on capital personal property (other than passenger vehicles and aircraft) ITC eligibility on capital personal property of passenger vehicles and aircraft ITC eligibility on capital personal property – Personal Property ITC eligibility on capital personal property Percentage of use in commercial activities ITC eligibility for most businesses (including charities that have elected not to use the net tax calculation) ITC eligibility for financial institutions Footnote 32c More than 50% 100% % of use 50% or less No ITCs % of use ITC eligibility on capital personal property – Passenger vehicles and aircraft ITC eligibility on capital personal property of passenger vehicles and aircraft Percentage of use in commercial activities ITC eligibility for c orporations Footnote 2a and public service bodies ITC eligibility for p artnerships and sole proprietorship (including charities that have elected not to use the net tax calculation) ITC eligibility for f inancial institutions Footnote 2c 90% or more 100% 100% % of use More than 50% and less than 90% 100% Fraction X CCA Footnote 2b % of use More than 10% and less than 50% No ITCs Fraction X CCA Footnote 2b % of use 10% or less No ITCs No ITCs % of use Footnote 2a You cannot claim an ITC for the portion of: the purchase price over $37,000 for a passenger vehicle if you are renting the passenger vehicle, the limit is $1,050 per month the purchase price over $61,000 for a qualifying zero-emission vehicle * The part of the cost of passenger vehicles eligible for an ITC is limited to the capital cost limitation. ... ITC eligibility on the capital real property Percentage of use in commercial activities ITC eligibility for individuals, c orporations and partnerships ITC eligibility for p ublic service bodies Footnote 3b (including charities that have elected not to use the net tax calculation) ITC eligibility for Financial institutions Footnote 3c 90% or more 100% 100% % of use More than 50% and less than 90% % of use 100% % of use More than 10% and less than 50% % of use Footnote 3a No ITCs % of use 10% or less No ITCs No ITCs % of use Footnote 3a Individuals cannot claim an ITC if the property is used more than 50% for their personal use or that of a related individual, either individually or in combination. ...

EFILE transmission service – Hours of operation The EFILE and ReFILE services are open for transmission from February 24, 2025 at 8:30 a.m. ... The T3 EFILE service is open for transmission from February 24, 2025, at 8:30 a.m. ...

Line 48500 – Balance owing Your balance owing is due no later than April 30, 2025. ... If you cannot pay your balance owing by April 30, 2025, go to Debt collection at the CRA to learn more about managing your tax debt or see Information Circular IC98-1R8, Tax Collections Policies. ...

Taxology – Episode 9: It pays to grow up: Tax tips when starting to work or starting post-secondary studies Release date: July 9, 2025 Catalogue number: Rv4-197/1-9-2025E-MP3 ISBN: 978-0-660-77981-2 Release date: July 9, 2025 Catalogue number: Rv4-197/1-9-2025E-MP3 ISBN: 978-0-660-77981-2 Starting your first job or attending university or college? ... Duration: 20:17 Transcript of Taxology – Episode 9: It pays to grow up: Tax tips when starting to work or starting post-secondary studies CC: Hi, and welcome to Taxology, the official podcast of the Canada Revenue Agency. ... Form TD1, 2025 Personal Tax Credits Return The TD1 form gives your employer the best estimate of your personal tax situation, so that they can deduct the right amount of income tax from your pay. ...