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Example – Qualifying transfers between TFSAs of the same individual On May 5, 2025, Michel contributed $7,000 to his TFSA in Bank "A" and contributed the maximum dollar amount to his TFSA every year prior to 2025 leaving him with a remaining TFSA contribution room of zero. ... In addition, if Michel left his contribution to Bank "B" in his TFSA for the rest of the year, his tax would be calculated as follows: highest excess TFSA amount per month from July to December was $7,025 tax of 1% per month on the highest TFSA excess amount is $421.50 ($7,025 × 1% × 6 months) Transfers upon breakdown of marriage or common-law partnership When there is a breakdown in a marriage or common-law partnership, an amount can be transferred directly from one individual's TFSA to the other's TFSA without affecting either individual's contribution room. ...

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 EI premium rates and maximums For each year, the CRA provides the: Maximum insurable earnings Rate you use to calculate the amount of EI premiums to deduct from your employees' remuneration. On this page Federal EI premium rates and maximums Quebec EI premium rates and maximums References Federal EI premium rates and maximums Federal EI premium rates and maximums Year Maximum annual insurable earnings definition: Maximum annual insurable earnings Rate (%) definition: Rate Maximum annual employee premium definition: Maximum annual employee premium Maximum annual employer premium definition: Maximum annual employer premium New 2025 $65,700 1.64 $1,077.48 $1,508.47 2024 $63,200 1.66 $1,049.12 $1,468.77 2023 $61,500 1.63 $1,002.45 $1,403.43 2022 $60,300 1.58 $952.74 $1,333.84 2021 $56,300 1.58 $889.54 $1,245.36 2020 $54,200 1.58 $856.36 $1,198.90 2019 $53,100 1.62 $860.22 $1,204.31 2018 $51,700 1.66 $858.22 $1,201.51 2017 $51,300 1.63 $836.19 $1,170.67 2016 $50,800 1.88 $955.04 $1,337.06 2015 $49,500 1.88 $930.60 $1,302.84 2014 $48,600 1.88 $913.68 $1,279.15 2013 $47,400 1.88 $891.12 $1,247.57 2012 $45,900 1.83 $839.97 $1,175.96 2011 $44,200 1.78 $786.76 $1,101.46 2010 $43,200 1.73 $747.36 $1,046.30 2009 $42,300 1.73 $731.79 $1,024.51 2008 $41,100 1.73 $711.03 $995.44 2007 $40,000 1.80 $720.00 $1,008.00 2006 $39,000 1.87 $729.30 $1,021.02 2005 $39,000 1.95 $760.50 $1,064.70 2004 $39,000 1.98 $772.20 $1,081.08 2003 $39,000 2.10 $819.00 $1,146.60 2002 $39,000 2.20 $858.00 $1,201.20 2001 $39,000 2.25 $877.50 $1,228.50 2000 $39,000 2.40 $936.00 $1,310.49 1999 $39,000 2.55 $994.50 $1,392.30 1998 $39,000 2.70 $1,053.00 $1,474.20 Quebec EI premium rates and maximums Quebec EI premium rates and maximums Year Maximum annual insurable earnings definition: Maximum annual insurable earnings Rate (%) definition: Rate Maximum annual employee premium definition: Maximum annual employee premium Maximum annual employer premium definition: Maximum annual employer premium New 2025 $65,700 1.31 $860.67 $1,204.94 2024 $63,200 1.32 $834.24 $1,167.94 2023 $61,500 1.27 $781.05 $1,093.47 2022 $60,300 1.20 $723.60 $1,013.04 2021 $56,300 1.18 $664.34 $930.08 2020 $54,200 1.20 $650.40 $910.56 2019 $53,100 1.25 $663.75 $929.25 2018 $51,700 1.30 $672.10 $940.94 2017 $51,300 1.27 $651.51 $912.11 2016 $50,800 1.52 $772.16 $1,081.02 2015 $49,500 1.54 $762.30 $1,067.22 2014 $48,600 1.53 $743.58 $1,041.01 2013 $47,400 1.52 $720.48 $1,008.67 2012 $45,900 1.47 $674.73 $944.62 2011 $44,200 1.41 $623.22 $872.51 2010 $43,200 1.36 $587.52 $822.53 2009 $42,300 1.38 $583.74 $817.24 2008 $41,100 1.39 $571.29 $799.81 2007 $40,000 1.46 $584.00 $817.60 2006 $39,000 1.53 $596.70 $835.38 2005 $39,000 not applicable not applicable not applicable 2004 $39,000 not applicable not applicable not applicable 2003 $39,000 not applicable not applicable not applicable 2002 $39,000 not applicable not applicable not applicable 2001 $39,000 not applicable not applicable not applicable 2000 $39,000 not applicable not applicable not applicable 1999 $39,000 not applicable not applicable not applicable 1998 $39,000 not applicable not applicable not applicable Table legend Maximum annual insurable earnings This is the maximum insurable earnings on which the employer and employee are required to pay EI premiums, for in a year for their employment with that employer. ...

For July 2025 to June 2026, you may be entitled to receive the following amounts: $1,499 ($124.91 per month) for the first child $749 ($62.41 per month) for the second child $749 ($62.41 per month) for the third child $749 ($62.41 per month) for the fourth child The benefit is reduced as family income exceeds $27,565. ... More information T4114 – Canada Child Benefits pamphlet Related services and information Direct deposit My Account Contact information- child and family benefits CRA uncashed cheques Page details Date modified: 2025-05-09 ...

SimpleFile: Let us help you with your taxes January 30, 2025 Ottawa, Ontario Canada Revenue Agency You may be one of 2 million Canadians invited to use SimpleFile to automatically file your income tax and benefit return with the Canada Revenue Agency (CRA) for free this tax season! ... SimpleFile by Phone and SimpleFile Digital are available 21 hours a day between 6 am and 3 am (Eastern time), 7 days a week from February 24, 2025 Your letter provides the information you need to use these services, including phone numbers or web link, as applicable The SimpleFile services will ask you to verify your information and provide answers to a few quick questions – there are no calculations for you to do You do not need to speak to a CRA contact centre agent to use either of these services SimpleFile by Phone: Use your phone’s keypad to file in as little as 5 to 10 minutes; if you have a Personal Identification Number (PIN), you can receive an estimate of any refund that you may be eligible for at the end of the call. ...

Appendix A: CRA Kilometric Rates Effective: April 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. ...

For July 2025 to June 2026, this program provides $429 for an individual, $429 for a spouse or common–law partner (or for an eligible dependant), and $169 per child (maximum of two children), or an annual credit of up to $1,196 per family. ... More information RC4210 – GST/HST Credit pamphlet GST/HST credit- Overview Related services and information Direct deposit My Account Contact information- child and family benefits CRA uncashed cheques Enquiries service A toll-free enquiries service is available at the following numbers: 1-800-387-1193 (for service in English) 1-800-387-1194 (for service in French) Page details Date modified: 2025-05-09 ...

More information T4114 – Canada Child Benefits pamphlet Payment information Yukon Government carbon price rebate- Individuals (YGCPRI) This rebate is a non-taxable amount paid to individuals and families to help offset the cost of the federal carbon pollution pricing levy. ... As a result, the last YGCPRI payments were issued on April 4, 2025. However, the Canada Revenue Agency will continue to issue retroative payments for previous benefit years. ...

More information T4114 – Canada Child Benefits pamphlet Payment information Nunavut carbon credit (NCC) The Nunavut carbon credit is a non-taxable amount paid to individuals and families to help offset the cost of the federal carbon pollution pricing levy. ... As a result, the last NCC payments were issued on April 4, 2025. However, the Canada Revenue Agency will continue to issue retroactive payments for previous benefit years. ...

GST/HST break- Closed Status: Closed There was a temporary GST/HST break on certain items from December 14, 2024, to February 15, 2025. ... The item you were charged GST/HST on must be a qualifying item you purchased between December 14, 2024, and February 15, 2025. ... The business would then apply for a rebate using Form GST189: Rebate under reason code 1C – GST/HST break, "amounts paid in error", and include the form with their regular GST/HST return. 1. ...