Search - 广东省2025政府工作报告 一小发展 金句

Appendix A – CRA Kilometric Rates Effective: July 1, 2025 These rates apply to CRA employees and other individuals travelling on CRA business under the CRA Directive on Travel. If this does not apply to you, you may be looking for: Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle The kilometric rates (payable in cents per kilometre) below are payable in Canadian funds only. ...

Trust reporting for the 2024 tax year – Bare trusts not required to file the T3 Return and Schedule 15 October 29, 2024 Ottawa, Ontario Canada Revenue Agency The Canada Revenue Agency (CRA) will not require bare trusts to file a T3 Income Tax and Information Return (T3 return), including Schedule 15 (Beneficial Ownership Information of a Trust) for the 2024 tax year, unless the CRA makes a direct request for these filings. ... Trusts with a December 31, 2024, tax year-end will need to file their T3 Return by March 31, 2025. ...

Lines 41300 and 41400 – Labour-sponsored funds tax credit A taxpayer who purchased an approved share of the capital stock of a prescribed labour-sponsored venture capital corporation (LSVCC) may be able to claim this tax credit. You may be able to claim a credit if you became the first registered holder to acquire, or irrevocably subscribe to and pay for, an approved share of the LSVCC from January 1, 2024, to March 1, 2025. ... RRSPs and the Labour-sponsored funds tax credit See the Example – RRSPs and the Labour-sponsored funds tax credit. ...

This total includes taxes under specific parts of the Income Tax Act: Part I – Tax on income Part II.2 – Tax payable on repurchases of equity (proposed) Part VI – Tax on capital of financial institutions Part VI.1 – Tax on corporations paying dividends on taxable preferred shares Part XII.1 – Tax on carved-out income Part XII.3 – Tax on investment income of life insurers Part XIII.1 – Additional tax on authorized foreign banks For more information on the specific parts of the Income Tax Act, please visit the Corporation Instalment Guide 2024. ... Here is an example for quarterly instalments: If a corporation’s tax year begins on October 10, 2024, the first instalment payment is due by January 9, 2025 The following payments are due on April 9, and July 9, and October 9, 2025 When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on or before the next business day. ... Your instalment due dates are as follows: Fiscal quarter and due date table Fiscal Quarter Due Date January 1 – March 31, 2024 April 30, 2024 April 1 – June 30, 2024 July 31, 2024 July 1 – September 30, 2024 October 31, 2024 October 1 – December 31, 2024 January 31, 2025 For those who have a December 31st year end, file annually and reported an amount owing for 2023, it is important to note that you must pay the amount owed by April 30, 2024, but have until June 15, 2024, to file the return. ...

Line 30800 – CPP or QPP contributions through employment income For individuals 60 to 70 years of age, go to Canada Pension Plan (CPP) contributions for CPP working beneficiaries. ... Attach a copy of Form CPT20 and Schedule 8 or Form RC381, whichever applies, to your paper return, or send Form CPT20 to the CRA separately on or before June 15, 2025. ... Forms and publications Income Tax Package Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form CPT20, Election to Pay Canada Pension Plan Contributions Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election Form CPT124, Application To Cover The Employment of an Indian in Canada under the Canada Pension Plan whose Income is Exempt under the Income Tax Act Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments Related topics CPP contribution rates, maximums and exemptions Taxes and benefits for Indigenous peoples Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Line 31000 – CPP or QPP contributions on self-employment income and other earnings Line 44800 – CPP or QPP overpayment Government partners Employment and Social Development Canada Service Canada Revenu Québec Page details Date modified: 2025-01-21 ...

Box 14 – Student number Enter the student's number associated to the DEI. ... Report Type Code Original = O Amendment = A An amended return cannot contain original slips. ... Electronic filing methods You can file the returns by Internet starting on January 13, 2025. ...

Taxology- Episode 4: How to be scam smart – Part 1 Release date: January 15, 2025 Catalogue number: Rv4-197/1-4-1-2024E-MP3 ISBN: 978-0-660-74532-9 Did you know the Government of Canada has a department that helps police gather intelligence to protect Canadians from fraud and scams? Last year, Canadians lost $569M to fraud – and that’s just what was reported! ... Scams and fraud – CRA How to protect yourself against scams and schemes. ...

Taxology- Episode 5: How to be scam smart – Part 2 Release date: February 21, 2025 Catalogue number: Rv4-197/1-5-2-2025E-MP3 ISBN: 978-0-660-75632-5 “Hello, this is the Canada Revenue Agency…” – yes, it’s really us this time! ... Scams and fraud – CRA How to protect yourself against scams and schemes. ... Scams and fraud – Government of Canada Learn the signs so you can protect yourself from scammers. ...

Taxology – Episode 6: Explaining the Disability Tax Credit Release date: May 29, 2025 Catalogue number: Rv4-197/1-6-2025E-MP3 ISBN: 978-0-660-76398-9 The disability tax credit (DTC) is a non-refundable credit that helps persons with disabilities who have a severe and prolonged physical or mental impairment affecting their daily lives. ... Duration: 17:28 Transcript of Taxology – Episode 6: Explaining the Disability Tax Credit CC: Hi, I’m CC, the host of Taxology, the official podcast of the Canada Revenue Agency. ... That ones called the Form T2201 – Disability tax credit certificate. Um, sounds nice and fancy! ...

Line 12100 – Interest and other investment income Interest and other investment income form part of your total income and must be reported on your return. ... Report the interest from July 2024 to June 2025 on your 2025 return. Note If your investment agreement specifies a different interest rate each year, report the amount from your T5 slips even if it is different from what the agreement specifies or what you received. ... Forms and publications Income Tax Package Federal Worksheet Form T1135, Foreign Income Verification Statement Form T2036, Provincial or Territorial Foreign Tax Credit Form T2209, Federal Foreign Tax Credits Guide T4037, Capital Gains Interpretation Bulletin IT-396R ARCHIVED, Interest Income Interpretation Bulletin IT-510 ARCHIVED, Transfers and Loans of Property Made After May 22, 1985 to a Related Minor Interpretation Bulletin IT-511R ARCHIVED, Interspousal and Certain Other Transfers and Loans of Property Related topics Line 22100 – Carrying charges, interest expenses and other expenses Line 12700 – Taxable capital gains Line 40500 – Federal foreign tax credit Page details Date modified: 2025-01-22 ...