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Businesses: Here are the top changes that will affect business taxes in 2025 January 7, 2025 Ottawa, Ontario Canada Revenue Agency In 2024, there were several announcements about changes to business taxes that will take effect in 2025. ... For more information, visit: Canada Carbon Rebate for Small Businesses A new Scientific Research & Experimental Development (SR&ED) Self-Assessment and Learning Tool has been added to My Business Account. ... The CRA will also be offering a free webinar on the CDCP on January 29, 2025. ...

If you received a research grant, see Line 10400 – Other employment income. ... Full-time enrolment Post-secondary school scholarships, fellowships, and bursaries are not taxable if you received them in 2024 for your enrolment in a program for which you are considered a full-time qualifying student for 2023, 2024 or 2025. ... To calculate your scholarship exemption, see Scholarship exemption – Part-time enrolment. ...

Reminder: Tax Free Savings Account – Watch your limit and stay within it! July 24, 2025 Ottawa, Ontario Canada Revenue Agency Canadians have been contributing to tax-free savings accounts (TFSA) since 2009, enjoying tax-free investment growth. ... For 2025, the limit is also $7,000. Tracking contribution room You can track your TFSA contribution room using a CRA account. ...

Line 23500 – Social benefits repayment If you entered an amount for old age security (OAS) pension, employment insurance (EI) and other benefits or net federal supplements paid on line 11300, line 11900, and line 14600 respectively, you may have to repay parts of these amounts if your net income after certain adjustments is more than the repayment threshold for the year. ... If your net income was more than the 2024 threshold and your 2025 net income is expected to be substantially lower, you can request a waiver from the CRA to have Service Canada reduce your income tax withheld at source beginning in July 2025. ... Forms and publications Income Tax Package Form T1213(OAS), Request to Reduce Old Age Security Recovery Tax at Source Related topics Line 11300 – Old age security (OAS) pension Line 11700 – Universal child care benefit (UCCB) Line 11900 – Employment insurance and other benefits Line 12500 – Registered disability savings plan (RDSP) income Line 14600 – Net federal supplements paid Line 21300 – Universal child care benefit (UCCB) repayment Line 23200 – Other deductions Line 42200 – Social benefits repayment Line 43700 – Total income tax deducted Page details Date modified: 2025-01-21 ...

GST/HST break If your rebate application is for GST/HST paid on qualifying items that were purchased during the tax break period of December 14, 2024 to February 15, 2025, go to Form GST189: Rebate under reason code 1C – GST/HST break. ...

CRA’s high-risk commodities – 2024-2025 GSIN code description, by class PSPC risk ranking CRA procurement value Percentage of total CRA procurement value – goods N40- Rope, Cable, Chain and Fittings 1 0 0% N54 – Prefabricated Structures and Scaffolding 2 0 0% N75 – Office Supplies and Devices 3 $1,810,540 8.4% N62 – Lighting Fixtures and Lamps 4 0 0% N83 – Textiles, Leather, Furs, Apparel and Shoe Findings, Tents and Flags 5 0 0% N78 – Recreational and Athletic Equipment 6 0 0% N84 – Clothing, Individual Equipment and Insignia 7 $298,813 1.39% N63 – Alarm, Signal and Security Detection Systems 8 0 0% N59 – Electrical and Electronic Equipment Components 9 $481,782 2.24% N35 – Service and Trade Equipment 10 0 0% Developing and implementing an action plan for addressing forced and/or child labour In April 2023, the CRA created the SEP CoE within the Administration Directorate of the Finance and Administration Branch. ... In 2025, the CRA Supplier Code was revised to simplify the language and align with the latest version of the PSPC Code of Conduct for Procurement. ... In January 2025, procurement specialists attended a webinar on forced labour in the electronics supply chains, hosted by PSPC and in collaboration with SSC. ...

Line 48400 – Refund Generally, the CRA does not refund a difference of $2 or less. You can ask the CRA to transfer your refund to your 2025 instalment account when you file your return electronically or by attaching a note to your paper return. ...

Line 20805 – FHSA deduction The first home savings account (FHSA) is a registered plan to help individuals save for their first home. ... You cannot use any contributions that you made in 2025 as an FHSA deduction on your 2024 return. ...

Step 2 – Determine the due date Due date For most people, the 2024 T4 filing due date is February 28, 2025. ... In February 2025, he begins to receive payments from a wage‑loss replacement plan and repays you the amount of salary he received from September 2024 to February 2025. ... In 2025, your employee agreed to repay the net amount of the salary overpayment. ...

She does this as follows: GST at 5% of $37,000 = $1,850 PST at 8% of $37,000 = $2,960 Therefore, Vivienne's capital cost is $41,810 ($37,000 + $1,850 + $2,960). ... Vivienne's capital cost is $31,640 ($28,000 + $1,400 + $2,240). She enters this amount in column 3 of Area B. ... Example Example – First-year enhanced allowance First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 UCC $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($61,000 ÷ $65,000) = $28,154 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ...