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FCTD
Harrison v. Canada (National Revenue), 2020 FC 772
The CLP started again at day one, on March 20, 2015, and the CLP would expire 10 years from this date on March 20, 2025, unless it is restarted or extended further. ... It would therefore not expire until 10 years from that date, March 20, 2025. ... DATED: July 21, 2020 APPEARANCES: David R. Davies and Jennifer Flood For The Applicant Jason Levine and Julio Paoletti For The Respondent SOLICITORS OF RECORD: Thorsteinssons LLP Tax Lawyers Vancouver, British Columbia For The Applicant Attorney General of Canada Department of Justice Vancouver, British Columbia For The Respondent ...
TCC
Lewis v. M.N.R., docket 96-1638-UI
Reasons for Judgment I- The appeals II- The facts in general III- The Law A- Unemployment Insurance Act extracts B- Fishermen's Regulations extracts C- Fish inspection Act and Regulations extracts D- Tax Court of Canada Act extracts IV- The burden of proof V- The evidence A- The facts disclosed by the documentary evidence B- The witnesses of the Department of Fisheries and Oceans (DFO) C- The witnesses of the Payor D- The Appellants E- The Rulings Officer, Gary Robbins. ... soft shell clam? roughly 10% bar clams? ... She stated that what she was looking for was a paper trail from the Appellant so that he could prove to her that he had fished the quantity of fish he claimed to have delivered. [2025] The Appeals Officer admitted that she determined that the Appellant fished but she questioned his earnings for eels he had sold to the Payor. ...
Current CRA website
Learn about tax benefits and credits through webinars and recordings
March 12, 2025- Benefits and credits for newcomers to Canada New to Canada? ... February 26, 2025- Benefits and credits for Indigenous Peoples You may be eligible for benefits and credits – that’s money in your pocket! ... February 12, 2025- Benefits and credits for adults 65 years and older 65 years and older? ...
Current CRA website
Death of a Tax-Free Savings Account holder
Example of tax treatments holder date of death – February 15, 2024 no successor holder of the TFSA FMV of the properties in the TFSA immediately before the death of the last holder – $11,000 Expand all Collapse all Situation 1 The estate is settled on September 30, 2024, and the TFSA is disposed of at a FMV of $11,000. ... No T4A slip is required but the transaction (the distribution) has to be reported to the CRA by the end of February 2025. ... For more information on how to fill out an NR4 information return, go to Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting. ...
Current CRA website
Leaving Canada (emigrants)
Effective February 2025, EFILE restrictions have been lifted for deemed residents of Canada. ... Also effective February 2025, NETFILE restrictions have been lifted for emigrant taxpayers. ... Overpayment of Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) If you were not living in Quebec before you left Canada, go to Line 44800 – CPP overpayment. ...
Current CRA website
Tax payable on TFSAs
Hassan became a non‑resident of Canada on February 17, 2025. He contributed $3,000 to his TFSA on August 9, 2025. He re‑established his Canadian residency for tax purposes on December 8, 2025. ... This means that as of January 1, 2025, Hassan has a total TFSA contribution room of $13,000 (the $6,000 carried over from the end of 2024 plus the annual limit of $7,000 for 2025). ...
TCC
Dirk v. M.N.R, 2024 TCC 95
Dirk, that the appeal officer felt bound by an interpretation of the Minister: A Well, and the agent told me … for the director when she called to see if it was a case or not, she said that … there is no legal definition of place of business so this must be heard from the courts … because need to make a ruling on it. … She … said, I can’t overturn the CRA because … there is no legal definition. … So she didn’t have a basis to overturn it. ... A And they were KAZ Minerals Russia employees. [24] … JUSTICE:-- you had employees … of Russia[n] coming to see you? ... [63] Sullivan, supra footnote 61 at § 8.09 Implied Exclusion. [64] 62 D.T.C. 1390 [“ Sunbeam Corporation (Canada) Ltd. ”]. [65] 76 D.T.C. 6158 [“ E.S.G. ...
Current CRA website
The tax-filing deadline has passed, but you can still file your 2024 income tax and benefit return
The deadline to file a 2024 tax return was April 30, 2025, but you can still file if you haven’t yet. ... Free tax clinics – If you have a modest income and a simple tax situation, a volunteer may be able to help you file your tax return for free. ... GenAI Chatbot – You can now try using our GenAI chatbot beta to get detailed and context-specific answers to questions you may have. ...
Current CRA website
CRA Response to the 2024-2025 Annual Report: Clearing the Path
CRA Response to the 2024-2025 Annual Report: Clearing the Path Original report submitted to the Minister of National Revenue June 2025. ... In February 2025, the CRA was pleased to announce that the grant was extended for a fifth year. ... Applications for the CVITP Grant will be accepted from May 1, 2025 until June 30, 2025. ...
Current CRA website
Public opinion research
Current projects Here is a list of current projects for which the CRA is gathering the public’s opinions and feedback: Contracted POR: SimpleFile Services – Phase 1 and Phase 2 Contractor: The Strategic Counsel July to October 2025 Online survey and online focus groups among individuals invited to use SimpleFile by Phone, SimpleFile Digital, or SimpleFile by Paper to file their income tax and benefit return Annual Corporate Research 2025- qualitative phase Contractor: Phoenix Strategic Perspectives August to October 2025 Online focus groups Non-contracted POR: Agency Wide Point of Contact Feedback Individuals Call Centres Business Call Centres My Account Online Portal My Business Account Online Portal Represent a Client Online Portal Online Chat Service Assisted Compliance (AC) Survey Liaison Officer (LO) Service Survey Dedicated Telephone Service post-call satisfaction Survey Dedicated Telephone Service Annual Survey 2025 Free tax clinics end-of-season survey Disability Tax Credit Applicant Survey Advance Income Tax Rulings Survey Technical Interpretations Service Survey Survey on tax obligations and compliance in the real estate sector Page details Date modified: 2025-07-15 ...