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For more information on how to report these amounts, go to Guide T4015, T5 Guide – Return of Investment Income, or Guide T4013, T3 – Trust Guide, as applicable. ...

Base Year and Payment Period Base year (tax return) Payment period 2024 July 2025 – June 2026 2023 July 2024 – June 2025 2022 July 2023 – June 2024 Example Taylor just received the July 2025 CCB payment. ... Since Taylor’s adjusted family net income was higher in 2024 than it was in 2023, the July 2025 payment was lower than the June 2025 payment. ... The quarterly amounts are issued in August 2025, November 2025, February 2026, and May 2026. ...

Orders placed before February 11, 2025, will be mailed as soon as the 2024 publications are printed and ready to ship. ... Find out about the Community Volunteer Income Tax Program (or the Income Tax Assistance – Volunteer Program in the province of Quebec) by going to Free tax clinics. ... The CRA will update these pages in late January 2025. Page details Date modified: 2025-01-21 ...

There are three levels of complexity for objections – low, medium, and high. ... The majority of low complexity income tax objections now being assigned to an appeals officer were received in March 2025. ... The majority of low complexity GST/HST objections now being assigned to an appeals officer were received in April 2025. ...

Box 201 – Repayments of benefits COVID-19 income sources Box Description Tags If you don’t have box 201 on your 2024 T4A slip: Check if your repayments were subtracted from your total amount of benefits received Your repayment was reflected on a previous T4A slip if you repaid benefit amounts in a previous year Your repayment will be shown in box 201 on your 2025 T4A slip if you repaid benefit amounts in 2025 If any amounts are incorrect, they can be corrected by calling the CRA. ...

Box 201 – Repayments of benefits COVID-19 income sources Box Description Tags If you don’t have box 201 on your 2024 T4A slip: Check if your repayments were subtracted from your total amount of benefits received Your repayment was reflected on a previous T4A slip if you repaid benefit amounts in a previous year Your repayment will be shown in box 201 on your 2025 T4A slip if you repaid benefit amounts in 2025 If any amounts are incorrect, they can be corrected by calling the CRA. ...

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 ...