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For the purposes of this deduction, the CRA will also consider you to be a resident throughout 2024 if you meet both of the following conditions: you were a resident of Canada for at least part of 2024 you were a resident of Canada throughout 2023 or 2025 Residents of Canada include factual and deemed residents. Forms and publications Guide T4037, Capital Gains Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status Related topics Factual residents – Temporarily outside of Canada Determining your residency status Page details Date modified: 2025-02-27 ...

Instead, contact the CRA for the special rules and calculation that apply in these situations: You immigrated to Canada or emigrated from Canada in 2024 and received OAS pension during the part of the year that you were a non-resident You received OAS pension throughout 2024 as a resident of one of the tax treaty regions or countries for part of 2024 and you were resident in a region or country not on the list for the other part of 2024 You were a resident of the Philippines in 2024 Calculating OAS recovery tax OAS Line description Amount Line number Net world income from line 24200 of your return $ Line 1 OAS repayment threshold for 2024- $90,997.00 Line 2 Line 1 minus line 2 (if negative, enter "0") $ Line 3 Line 3 multiplied by line 4 × 15% Line 4 Enter the result on line 5. $ Line 5 OAS pension and net federal supplements received from line 11300 of your return $ Line 6 OAS benefits overpayment recovered in 2024 (see line 23200)- Line 7 Line 6 minus line 7 (if negative, enter "0") $ Line 8 OAS recovery tax Enter whichever is less: amount from line 5 or line 8. $ Line 9 Line 9 multiplied by line 10 × 75% Line 10 Enter the result on this line. $ Line 11 Enter the amount from line 11 on line 23500 of your return. ... If you are subject to the OAS recovery tax for 2024, your future monthly OAS pension payments, starting with the payment for July 2025, might have recovery tax deducted from them. Return due date Your 2024 OASRI must be filed no later than April 30, 2025. ...

The CRA will be transparent with community organizations by sharing plans for the 2025 filing season as soon as possible. ... The CRA is also on track to increase the number of invitations to 2 million in 2025. ... These services are available until the end of the filing year, with results expected in March 2025. ...

Personal income tax Switching some benefit recipients from paper to online mail Starting July 3, 2025, some benefit recipients will now receive their CRA mail online. ... Most requested File a return with tax software File a paper return Tax slips Forms and publications Make a payment Tax refund Change your address Direct deposit Who should file Determine if you need to file a tax return, what are your tax obligations Get ready to file What's new for 2024, get tax slips, NETFILE access code, update your information How to file File using tax software or by paper, get help from a tax specialist or service Paying your taxes Find options to pay a debt now or over time, pay 2025 taxes by instalments After you file Get your notice of assessment (NOA), refund, proof of income, pay a balance owing, change a return Help others with their taxes Authorized representatives, free tax clinics, filing for someone who died Understand how taxes work Due dates and payment dates Filing and payment due dates for taxes, contributions, instalments or other amounts Types of income to report What you need to report as income, how to enter amounts on your tax return Deductions, credits, and expenses to claim Deductions, credits, and expenses to reduce the amount of tax you have to pay Tax rates and income brackets Find federal, provincial and territorial tax rates, understand income tax brackets Interest and penalties When and how interest charges and penalties are applied, late-filing, other penalties Learn about your taxes Learn about our tax system, how it works, why we pay taxes Focus on Persons with disabilities and their caregivers Adults 65 years and older Newcomers to Canada Students Features Dedicated Telephone Service Income tax service providers – register for our free telephone service for help with your interpretive income tax questions. ...

File information returns electronically (tax slips and summaries) Get ready to file How to file Make corrections after filing Contact us Make corrections after filing 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. ... Amend or cancel slips using Internet file transfer (XML) When you are filing amended slips include only the slips that need to be amended use the report type code "A" on the summary and slips enter all data that has not changed for the slip and make changes to fields that require corrections include only the totals from the amended slips on the amended summary complete the " Filer Amendment Note " on the summary page to provide reason for amendment. ...

Summary of instalment interest for Corporation D Date 2024 Instalment payment due ($) Payment received ($) Balance ($) Number of days Interest ($) January 31 75,000 75,000.00 29 297.70 February 29 75,000 150,297.70 12 246.57 March 12 120,000 30,5440.27 19 79.38 March 31 75,000 105,623.65 25 361.33 April 25 150,000 (44,015.02) 5 (30.07) April 30 75,000 30,954.91 31 131.36 May 31 75,000 106,086.27 30 435.64 June 30 75,000 181,521.91 31 770.32 July 31 75,000 257,292.23 31 1,091.86 August 31 75,000 333,384.09 30 1,369.04 September 30 75,000 409,753.13 31 1,738.85 October 31 75,000 486,491.98 30 1,997.77 November 30 75,000 563,489.75 31 2,391.26 December 31 75,000 640,881.01 60 5,200.35 The total instalment interest we will charge Corporation D on its balance-due day of February 28, 2025 is $16,081.36. Penalty Based on Corporation D's instalment interest of $16,081.36, we will assess a penalty of $4,480.31 as follows: Calculation of instalment penalty for Corporation D Description Amount Instalment interest $16,081.36 Minus the greater of: $1,000, and 25% of the instalment interest charged if Corporation D had made no payment at all ($28,482.94 × 25%) $7,120.73 Difference $8,960.63 Instalment penalty (one-half of the difference) $4,480.31 Forms and publications Guide T7B-CORP, Corporation Instalment Guide Page details Date modified: 2024-04-10 ...