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March 19, 2025 |none| Webinar – Newcomers to Canada New to Canada? Learn about the benefits of doing your taxes. ... March 19, 2025 |none| Webinar – Indigenous peoples: Get your benefits and credits Learn about the benefits and credits available to Indigenous peoples. March 10, 2025 |none| Webinar – Adults 65+ Learn about the benefits and credits available to adults 65 years and older. ...

Since Paul will be 60 years old in 2036, the grant can be paid on the contributions from 2016 to 2025 (until he turns 49). ... Therefore, in 2036, the amount that Paul can receive is $10,893.67 calculated by the LDAP formula as follows: $261,448 ÷ (80 + 3 − 59) + $0 $261,448 ÷ 24 = $10,893.67 The non-taxable portion of the lifetime disability assistance payments is $8,333.33 and is calculated by the second formula as follows: $10,893.67 x $200,000 ÷ $261,448 Variable B is $200,000 because no disability assistance payments were made before 2036. ...

Calculate payroll deductions and contributions Get ready to make deductions About the deduction of CPP contributions CPP contribution rates, maximums and exemptions Second additional CPP contribution (CPP2) rates and maximums New- 2024 About the deduction of EI premiums EI premium rates and maximums About the deduction of income tax Income tax rates and income thresholds About the GST/HST on benefits GST/HST rates on benefits Determine if a benefit is taxable Determine the tax treatment of payments other than regular employment income How to calculate Make corrections before filing GST/HST rates on benefits The GST/HST rates to use depend on: Location (the last establishment of the registrant at which the employee ordinarily worked, or which the employee generally reported in the tax year; or, where the shareholder resides at the end of the tax year) If the benefit is an automobile operating expense benefit or some other type of benefit If you are a large business on December 31, 2022, for the purpose of the recapture of input tax credits for the provincial part of the HST On this page GST/HST rates on benefits (do not use these rates for automobile operating expenses) GST/HST rates on automobile operating expenses benefits GST/HST rates on reimbursements made by employees or their relatives (do not use these rates for automobile standby charge or operating expenses) References GST/HST rates on benefits (do not use these rates for automobile operating expenses) GST/HST rates on benefits, not including automobile operating expenses Location GST/HST considered to be collected (a percentage of the value of the benefit) On or after January 1, 2026 January 1, 2025 to December 31, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 4/104 4/104 4/104 Nova Scotia, including the offshore area 13/113 New 13.25/113.25 New 14/114 New Brunswick 14/114 14/114 14/114 Newfoundland and Labrador 14/114 14/114 14/114 Ontario, small business 12/112 12/112 12/112 Ontario, large business Continue to Large businesses located in ON Continue to Large businesses located in ON Continue to Large businesses located in ON Prince Edward Island, small business 14/114 14/114 14/114 Prince Edward Island, large business Continue to Large businesses located in PE Continue to Large businesses located in PE Continue to Large businesses located in PE Large businesses located in Ontario or Prince Edward Island (PEI) If you are considered a large business, the GST/HST calculations may be different. ... Learn more: GST/HST Technical Information Bulletin B-104, Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia If you are, or were, a large business, and the benefits relate to a motor vehicle that was subject to the RITC for the provincial part of the HST paid or payable on that vehicle you are considered to have collected, for 2022, the GST/HST as a percentage of the value of the benefits as follows: 4/104, if the recapture rate was 100% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable on that motor vehicle 6/106, if the recapture rate was 75% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 6.5/106.5, if the recapture rate was 75% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 8/108, if the recapture rate was 50% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 9/109, if the recapture rate was 50% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 10/110, if the recapture rate was 25% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 11.5/111.5, if the recapture rate was 25% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 12/112, if the recapture rate was 0% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 14/114, if the recapture rate was 0% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle GST/HST rates on automobile operating expenses benefits GST/HST rates on automobile operating expenses Location GST/HST considered to be collected On or after January 1, 2026 January 1, 2025 to December 31, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 3% 3% 3% Nova Scotia, including offshore area 10% New 10.25% New 11% New Brunswick 11% 11% 11% Newfoundland and Labrador 11% 11% 11% Ontario, small business 9% 9% 9% Ontario, large business before tax year 2019 Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Prince Edward Island, small business 11% 11% 11% Prince Edward Island, large business before tax year 2019 Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits GST/HST rates on reimbursements made by employees or their relatives (do not use these rates for automobile standby charge or operating expenses) GST/HST rates on reimbursements other than standby charge or operating expense of an automobile Location GST/HST considered to be collected (a percentage of the reimbursement) On or after January 1, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 5/105 5/105 Nova Scotia, including offshore area 14/114 New 15/115 New Brunswick 15/115 15/115 Newfoundland and Labrador 15/115 15/115 Ontario 13/113 13/113 Prince Edward Island 15/115 15/115 References Resources GST/HST calculator (and rates) Legislation ETA: 173 Taxable benefit is considered a supply for GST/HST purposes ETA: 173(1)(b) ITC restrictions – property or services exclusively for the personal use, consumption or enjoyment of an individual ETA: 173(1)(c) Supply of property otherwise than by way of sale ETA: 173(1)(d) Exclusions ETA: 173(1)(d)(i) ITC restrictions under section 170 ETA: 173(1)(d)(vi)(A) Calculating the tax for automobile operating cost benefit ETA: 173(1)(d)(vi)(B) Calculating the tax for standby charge benefit ETA: 173(2) Election in effect to forego ITCs ETA: 173(3) Effect of the election Document navigation Next: Determine if a benefit is taxable Page details Date modified: 2025-04-14 ...

Appendix B: Meals and Allowances Effective: April 1, 2025 The meal rates are reviewed every six (6) months and resulting revisions, if any, are effective as of April 1 and October 1. ... Travel in Canada Canadian $ (taxes included) Canada (all Provinces) & USA (except Alaska) Yukon & Alaska Northwest Territories Nunavut 1.1 Meal allowances Breakfast 28.40 27.95 30.50 30.55 Lunch 27.40 25.65 37.00 37.05 Dinner 57.70 73.95 79.20 98.75 Meal allowance total 113.50 127.55 146.70 166.35 1.2 Incidental Expense Allowance 17.50 17.50 17.50 17.50 1.3 Weekend travel to the residence transportation allowances Two-day weekend 362.00 390.10 428.40 467.70 Three-day weekend 543.00 585.15 642.60 701.55 Four-day weekend 724.00 780.20 856.80 935.40 1.4 Private non-commercial accommodation rate 50.00 per night 2. ...

For July 2025 to June 2026, you may be entitled to: $155.66 per month for the first child; $165 per month for the second child; $177.25 per month for the third child; and $190.41 per month for each additional child. ... More information RC4210 – GST/HST Credit pamphlet Newfoundland and Labrador disability benefit The Newfoundland Labrador disability benefit (NLDB) is a program designed to provide additional financial support for low-income persons with disabilities. The NLDB is an amount of up to $400 per month to those who qualify ($4,800 annually), beginning in July 2025. ...

Payroll Deductions Online Calculator Change in individual income tax rate The Government of Canada has tabled legislation proposing to reduce the lowest income tax rate effective July 1, 2025. ... In order to help us troubleshoot the issue, please provide details including, but not limited to, the internet browser used, the calculation type (salary, commission, pension, verify CPP & EI), and the province of employment. ... In order to help us troubleshoot an issue, please provide details including, but not limited to, the internet browser used, the calculation type (salary, commission, pension, verify CPP & EI), and the province of employment. ...

The information in this circular relates to existing legislation and to conventions that are in force or signed but not yet in force, as of March 1, 2025. ¶ 2. ... Beneficial ownership and application of a reduced treaty rate ¶ 14. An essential requirement for the reduced withholding rate is determining who the beneficial owner is. ¶ 15. ... See the applicable convention for full details of any exemptions. ¶ 67. ...

Starting July 3, 2025, the CRA is changing the method of delivering most mail from paper to online for about 500k benefit recipients. ... This transition is part of the CRA’s ongoing commitment to making services: Faster – receive important tax information more quickly than by paper mail Convenient – access your tax information anytime, all in one place from your computer or mobile device, 21 hours a day, 7 days a week (see Hours of Service) Secure – the CRA uses advanced security measures to protect your information and privacy Reliable – continue to receive mail and avoid delays caused by wildfires, flooding, or a postal strike Cost efficient – online mail reduces government costs related to sending paper mail, including postage Eco-friendly – online mail reduces paper use and contributes to a cleaner environment by cutting down on waste Note: Some mail cannot be added in My Account and will continue to be mailed by paper. ...

Please note that the CRA introduced a stricter validation process in January 2025. ... This will allow you to verify the format and content of your XML file against the 2025 schema files provided by the CRA. ... If you get an error message, refer to: Electronic filing of information returns – Common errors Page details Date modified: 2025-05-13 ...