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Appendix C: Daily Meal Rates at Locations Abroad

Appendix C: Daily Meal Rates at Locations Abroad Effective: April 1, 2025 Notes: (A) The meal rates are reviewed every quarter and resulting revisions, if any, are effective January 1, April 1, July 1 and October 1. ... Appendix C Daily Meal Rates at Locations Abroad Country City Meal Rate Incidental Amount Grand Total (taxes&nbspincluded) Breakfast Lunch Dinner Total Meals (taxes&nbspincluded) Afghanistan US Dollar (USD) Kabul * * * * 17.50 CAD * Kandahar * * * * 17.50 CAD * Other * * * * 17.50 CAD * Albania Euro (EUR) Tirana 13.10 21.30 30.25 64.65 20.69 85.34 Other 10.48 17.04 24.20 51.72 16.55 68.27 Algeria Canadian Dollar (CAD) Algiers 38.30 70.40 95.60 204.30 65.38 269.68 Other 30.64 56.32 76.48 163.44 52.30 215.74 Andorra Euro (EUR) Note: One rate for country Andorra la Vella * * * * 17.50 CAD * Angola Canadian Dollar (CAD) Luanda * 95.65 113.20 208.85 83.54 292.39 Other * 76.52 90.56 167.08 66.83 233.91 Anguilla US Dollar (USD) Note: One rate for country The Valley 31.90 77.15 104.30 213.35 68.27 281.62 Antarctica Canadian Dollar (CAD) Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda US Dollar (USD) Note: One rate for country St. ... Petersburg 2,915.00 4,200.00 6,430.00 13,545.00 4,334.40 17,879.40 Other 2,216.00 3,800.00 5,444.00 11,460.00 3,667.20 15,127.20 Rwanda Rwanda Franc (RWF) Kigali 20,850.00 24,500.00 29,900.00 75,250.00 24,080.00 99,330.00 Other 16,680.00 19,600.00 23,920.00 60,200.00 19,264.00 79,464.00 Saint Helena Saint Helena Pound (SHP) NOTE: One Rate for Country Jamestown * * * * 17.50 CAD * Saint Kitts and Nevis US Dollar (USD) NOTE: One Rate for Country Basseterre 31.50 61.70 78.90 172.10 55.07 227.17 Saint Lucia East Caribbean Dollar (XCD) NOTE: One Rate for Country Castries 68.50 148.50 199.00 416.00 133.12 549.12 Saint Martin Euro (EUR) NOTE: One Rate for Country Marigot 19.00 51.35 64.80 135.15 43.25 178.40 Saint Vincent and the Grenadines- East Caribbean Dollar (XCD) NOTE: One Rate for Country Kingstown 53.50 100.50 144.50 298.50 95.52 394.02 Saint-Pierre-et-Miquelon- Euro (EUR) NOTE: One Rate for Country Saint-Pierre * * * * 17.50 CAD * Samoa Tala (WST) NOTE: One Rate for Country Apia 61.00 132.00 171.00 364.00 116.48 480.48 San Marino Euro (EUR) NOTE: One Rate for Country San Marino * * * * 17.50 CAD * Sao Tomé and Principe US Dollar (USD) NOTE: One Rate for Country Sao Tomé 23.85 36.45 47.25 107.55 34.42 141.97 Saudi Arabia Saudi Riyal (SAR) Jeddah 116.50 178.50 220.50 515.50 164.96 680.46 Riyadh 115.00 150.00 217.50 482.50 154.40 636.90 Other 92.00 120.00 174.00 386.00 123.52 509.52 Senegal CFA Franc BCEAO (XOF) Dakar 9,600.00 16,050.00 23,600.00 49,250.00 15,760.00 65,010.00 Other 7,680.00 12,840.00 18,880.00 39,400.00 12,608.00 52,008.00 Serbia Euro (EUR) Belgrade 26.15 35.35 46.00 107.50 34.40 141.90 Other 20.92 28.28 36.80 86.00 27.52 113.52 Seychelles Seychelles Rupee (SCR) NOTE: One Rate for Country Victoria 736.00 897.00 963.00 2,596.00 830.72 3,426.72 Sierra Leone Leone (SLL) Freetown * 842.00 1,027.00 1,869.00 747.60 2,616.60 Other * 673.60 821.60 1,495.20 598.08 2,093.28 Singapore Singapore Dollar (SGD) NOTE: One Rate for Country Singapore 46.10 70.05 88.45 204.60 65.47 270.07 Sint Maarten Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country Phillipsburg 48.20 93.20 124.70 266.10 85.15 351.25 Slovakia Euro (EUR) Bratislava 25.70 44.75 66.65 137.10 43.87 180.97 Other 20.56 35.80 53.32 109.68 35.10 144.78 Slovenia Euro (EUR) Ljubljana 18.10 35.90 49.40 103.40 33.09 136.49 Other 14.48 28.72 39.52 82.72 26.47 109.19 Solomon Islands Solomon Islands Dollar (SBD) NOTE: One Rate for Country Honiara 185.50 334.50 424.00 944.00 302.08 1,246.08 Somalia Somali Shilling (SOS) NOTE: One Rate for Country Mogadiscio * * * * 17.50 CAD * South Africa Rand (ZAR) Cape Town 232.50 380.00 516.00 1,128.50 361.12 1,489.62 Durban 244.00 442.50 596.50 1,283.00 410.56 1,693.56 Johannesburg 274.00 433.00 574.00 1,281.00 409.92 1,690.92 Pretoria 194.50 286.50 370.50 851.50 272.48 1,123.98 Other 155.60 229.20 296.40 681.20 217.98 899.18 South Sudan Canadian Dollar (CAD) Juba 24.70 46.45 52.95 124.10 39.71 163.81 Other 19.76 37.16 42.36 99.28 31.77 131.05 Spain Euro (EUR) Barcelona 20.05 40.20 53.80 114.05 36.50 150.55 Madrid 25.40 40.00 57.65 123.05 39.38 162.43 Other 20.32 32.00 46.12 98.44 31.50 129.94 Sri Lanka Sri Lanka Rupee (LKR) Colombo 5,810.00 8,270.00 12,360.00 26,440.00 8,460.80 34,900.80 Other 4,648.00 6,616.00 9,888.00 21,152.00 6,768.64 27,920.64 Sudan Canadian Dollar (CAD) Khartoum 41.85 57.10 70.80 169.75 54.32 224.07 Other 33.48 45.68 56.64 135.80 43.46 179.26 Suriname Canadian Dollar (CAD) NOTE: One Rate for Country Paramaribo * 63.30 90.75 154.05 61.62 215.67 Sweden Swedish Krona (SEK) Stockholm 343.00 622.00 775.00 1,740.00 556.80 2,296.80 Other 274.40 497.60 620.00 1,392.00 445.44 1,837.44 Switzerland Swiss Franc (CHF) Bern 26.00 56.80 73.00 155.80 49.86 205.66 Davos 29.30 60.55 81.15 171.00 54.72 225.72 Geneva 44.05 59.90 77.90 181.85 58.19 240.04 Zurich 30.60 60.05 76.35 167.00 53.44 220.44 Other 20.80 45.44 58.40 124.64 39.88 164.52 Syria Syrian Pound (SYP) Damascus * * * * 17.50 CAD * Other * * * * 17.50 CAD * Taiwan New Taiwan Dollar (TWD) NOTE: One Rate for Country Taipei 860.00 1,315.00 1,625.00 3,800.00 1,216.00 5,016.00 Tajikistan US Dollar (USD) NOTE: One Rate for Country Dushanbe 17.15 23.85 28.90 69.90 22.37 92.27 Tanzania Canadian Dollar (CAD) Dar es Salaam 22.20 31.35 37.85 91.40 29.25 120.65 Other 17.76 25.08 30.28 73.12 23.40 96.52 Thailand Baht (THB) Bangkok 910.00 1,275.00 1,450.00 3,635.00 1,163.20 4,798.20 Other 728.00 1,020.00 1,160.00 2,908.00 930.56 3,838.56 Timor-Leste (formerly East Timor)- US Dollar (USD) NOTE: One Rate for Country Dili 11.95 29.10 40.20 81.25 26.00 107.25 Togo CFA Franc BCEAO (XOF) Lomé 9,650.00 19,200.00 22,400.00 51,250.00 16,400.00 67,650.00 Other 7,720.00 15,360.00 17,920.00 41,000.00 13,120.00 54,120.00 Tokelau New Zealand Dollar (NZD) NOTE: One Rate for Country Tokelau * * * * 17.50 CAD * Tonga Pa'anga (TOP) NOTE: One Rate for Country Nuku'alofa 50.05 95.40 131.15 276.60 88.51 365.11 Trinidad and Tobago Trinidad and Tobago Dollar (TTD) Port of Spain 182.50 268.00 411.00 861.50 275.68 1,137.18 Tobago 164.00 248.50 402.00 814.50 260.64 1,075.14 Tunisia Tunisian Dinar (TND) Tunis 57.50 110.50 135.00 303.00 96.96 399.96 Other 46.00 88.40 108.00 242.40 77.57 319.97 Turkey Euro (EUR) Ankara 30.95 27.70 36.15 94.80 30.34 125.14 Istanbul 29.30 29.65 38.65 97.60 31.23 128.83 Other 24.76 22.16 28.92 75.84 24.27 100.11 Turkmenistan New Manat (TMT) NOTE: One Rate for Country Ashgabat 123.50 222.50 269.50 615.50 196.96 812.46 Turks and Caicos (Grand Turk)- US Dollar (USD) Cockburn Town 30.90 54.70 78.40 164.00 52.48 216.48 Turks and Caicos (Providenciales)- US Dollar (USD) Provo 32.75 60.00 86.90 179.65 57.49 237.14 Tuvalu Australian Dollar (AUD) NOTE: One Rate for Country Funafuti * * * * 17.50 CAD * Uganda Uganda Shilling (UGX) Kampala 80,400.00 94,000.00 115,100.00 289,500.00 92,640.00 382,140.00 Other 64,320.00 75,200.00 92,080.00 231,600.00 74,112.00 305,712.00 Ukraine Hryvnia (UAH) Kyiv 980.00 1,535.00 2,125.00 4,640.00 1,484.80 6,124.80 Other 784.00 1,228.00 1,700.00 3,712.00 1,187.84 4,899.84 United Arab Emirates United Arab Emirates Dirham (AED) Abu Dhabi 158.50 242.00 340.00 740.50 236.96 977.46 Dubai 116.50 227.50 305.00 649.00 207.68 856.68 Other 126.80 193.60 272.00 592.40 189.57 781.97 United Kingdom (includes Northern Ireland)- Pound Sterling (GBP) London 26.80 45.25 59.40 131.45 42.06 173.51 Other 21.44 36.20 47.52 105.16 33.65 138.81 United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands)- US Dollar (USD) Outside Continental USA 28.40 27.40 57.70 113.50 17.50 131.00 Uruguay Canadian Dollar (CAD) Montevideo 40.65 70.70 83.15 194.50 62.24 256.74 Other 32.52 56.56 66.52 155.60 49.79 205.39 Uzbekistan US Dollar (USD) NOTE: One Rate for Country Tashkent 12.90 19.85 29.55 62.30 19.94 82.24 Vanuatu Vatu (VUV) Port Vila 3,690.00 6,250.00 8,340.00 18,280.00 5,849.60 24,129.60 Other 2,952.00 5,000.00 6,672.00 14,624.00 4,679.68 19,303.68 Venezuela Canadian Dollar (CAD) Caracas * * * * 17.50 CAD * Other * * * * 17.50 CAD * Vietnam Vietnamese Dong (VND) Hanoi 579,000.00 970,000.00 1,221,000.00 2,770,000.00 886,400.00 3,656,400.00 Ho Chi Minh City 506,000.00 914,000.00 1,144,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 463,200.00 776,000.00 976,800.00 2,216,000.00 709,120.00 2,925,120.00 Virgin Islands (British) US Dollar (USD) NOTE: One Rate for Country Road Town 25.60 52.50 71.05 149.15 47.73 196.88 Yemen US Dollar (USD) Aden * * * * 17.50 CAD * Sana'a * * * * 17.50 CAD * Other * * * * 17.50 CAD * Zambia US Dollar (USD) Lusaka 9.10 15.80 18.85 43.75 14.00 57.75 Other 7.28 12.64 15.08 35.00 11.20 46.20 Zimbabwe US Dollar (USD) Harare 34.30 56.15 72.15 162.60 52.03 214.63 Other 27.44 44.92 57.72 130.08 41.63 171.71 Page details Date modified: 2025-03-31 ...
Current CRA website

Appendix C: Daily Meal Rates at Locations Abroad

Appendix C: Daily Meal Rates at Locations Abroad Effective: January 1, 2025 Notes: (A) The meal rates are reviewed every quarter and resulting revisions, if any, are effective January 1, April 1, July 1 and October 1. ... Appendix C Daily Meal Rates at Locations Abroad Country City Meal Rate Incidental Amount Grand Total (taxes&nbspincluded) Breakfast Lunch Dinner Total Meals (taxes&nbspincluded) Afghanistan US Dollar (USD) Kabul * * * * 17.50 CAD * Kandahar * * * * 17.50 CAD * Other * * * * 17.50 CAD * Albania Euro (EUR) Tirana 13.10 21.30 30.25 64.65 20.69 85.34 Other 10.48 17.04 24.20 51.72 16.55 68.27 Algeria Canadian Dollar (CAD) Algiers 38.30 70.40 95.60 204.30 65.38 269.68 Other 30.64 56.32 76.48 163.44 52.30 215.74 Andorra Euro (EUR) Note: One rate for country Andorra la Vella * * * * 17.50 CAD * Angola Canadian Dollar (CAD) Luanda * 95.65 113.20 208.85 83.54 292.39 Other * 76.52 90.56 167.08 66.83 233.91 Anguilla US Dollar (USD) Note: One rate for country The Valley 25.25 61.10 82.55 168.90 54.05 222.95 Antarctica Canadian Dollar (CAD) Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda US Dollar (USD) Note: One rate for country St. ... Petersburg 2,915.00 4,200.00 6,430.00 13,545.00 4,334.40 17,879.40 Other 2,216.00 3,800.00 5,444.00 11,460.00 3,667.20 15,127.20 Rwanda Rwanda Franc (RWF) Kigali 20,850.00 24,500.00 29,900.00 75,250.00 24,080.00 99,330.00 Other 16,680.00 19,600.00 23,920.00 60,200.00 19,264.00 79,464.00 Saint Helena Saint Helena Pound (SHP) NOTE: One Rate for Country Jamestown * * * * 17.50 CAD * Saint Kitts and Nevis US Dollar (USD) NOTE: One Rate for Country Basseterre 31.50 61.70 78.90 172.10 55.07 227.17 Saint Lucia East Caribbean Dollar (XCD) NOTE: One Rate for Country Castries 68.50 148.50 199.00 416.00 133.12 549.12 Saint Martin Euro (EUR) NOTE: One Rate for Country Marigot 19.00 51.35 64.80 135.15 43.25 178.40 Saint Vincent and the Grenadines- East Caribbean Dollar (XCD) NOTE: One Rate for Country Kingstown 53.50 100.50 144.50 298.50 95.52 394.02 Saint-Pierre-et-Miquelon- Euro (EUR) NOTE: One Rate for Country Saint-Pierre * * * * 17.50 CAD * Samoa Tala (WST) NOTE: One Rate for Country Apia 61.00 132.00 171.00 364.00 116.48 480.48 San Marino Euro (EUR) NOTE: One Rate for Country San Marino * * * * 17.50 CAD * Sao Tomé and Principe US Dollar (USD) NOTE: One Rate for Country Sao Tomé 23.85 36.45 47.25 107.55 34.42 141.97 Saudi Arabia Saudi Riyal (SAR) Jeddah 116.50 178.50 220.50 515.50 164.96 680.46 Riyadh 115.00 150.00 217.50 482.50 154.40 636.90 Other 92.00 120.00 174.00 386.00 123.52 509.52 Senegal CFA Franc BCEAO (XOF) Dakar 9,600.00 16,050.00 23,600.00 49,250.00 15,760.00 65,010.00 Other 7,680.00 12,840.00 18,880.00 39,400.00 12,608.00 52,008.00 Serbia Euro (EUR) Belgrade 26.15 35.35 46.00 107.50 34.40 141.90 Other 20.92 28.28 36.80 86.00 27.52 113.52 Seychelles Seychelles Rupee (SCR) NOTE: One Rate for Country Victoria 736.00 897.00 963.00 2,596.00 830.72 3,426.72 Sierra Leone Leone (SLL) Freetown 508.00 1,142.00 1,337.00 2,987.00 955.84 3,942.84 Other 406.40 913.60 1,069.60 2,389.60 764.67 3,154.27 Singapore Singapore Dollar (SGD) NOTE: One Rate for Country Singapore 46.10 70.05 88.45 204.60 65.47 270.07 Sint Maarten Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country Phillipsburg 48.20 93.20 124.70 266.10 85.15 351.25 Slovakia Euro (EUR) Bratislava 25.70 44.75 66.65 137.10 43.87 180.97 Other 20.56 35.80 53.32 109.68 35.10 144.78 Slovenia Euro (EUR) Ljubljana 19.50 36.95 55.10 111.55 35.70 147.25 Other 15.60 29.56 44.08 89.24 28.56 117.80 Solomon Islands Solomon Islands Dollar (SBD) NOTE: One Rate for Country Honiara 185.50 334.50 424.00 944.00 302.08 1,246.08 Somalia Somali Shilling (SOS) NOTE: One Rate for Country Mogadiscio * * * * 17.50 CAD * South Africa Rand (ZAR) Cape Town 232.50 380.00 516.00 1,128.50 361.12 1,489.62 Durban 244.00 442.50 596.50 1,283.00 410.56 1,693.56 Johannesburg 274.00 433.00 574.00 1,281.00 409.92 1,690.92 Pretoria 194.50 286.50 370.50 851.50 272.48 1,123.98 Other 155.60 229.20 296.40 681.20 217.98 899.18 South Sudan Canadian Dollar (CAD) Juba 24.70 46.45 52.95 124.10 39.71 163.81 Other 19.76 37.16 42.36 99.28 31.77 131.05 Spain Euro (EUR) Barcelona 20.05 40.20 53.80 114.05 36.50 150.55 Madrid 25.40 40.00 57.65 123.05 39.38 162.43 Other 20.32 32.00 46.12 98.44 31.50 129.94 Sri Lanka Sri Lanka Rupee (LKR) Colombo 5,810.00 8,270.00 12,360.00 26,440.00 8,460.80 34,900.80 Other 4,648.00 6,616.00 9,888.00 21,152.00 6,768.64 27,920.64 Sudan Canadian Dollar (CAD) Khartoum 41.85 57.10 70.80 169.75 54.32 224.07 Other 33.48 45.68 56.64 135.80 43.46 179.26 Suriname Canadian Dollar (CAD) NOTE: One Rate for Country Paramaribo * 63.30 90.75 154.05 61.62 215.67 Sweden Swedish Krona (SEK) Stockholm 343.00 622.00 775.00 1,740.00 556.80 2,296.80 Other 274.40 497.60 620.00 1,392.00 445.44 1,837.44 Switzerland Swiss Franc (CHF) Bern 26.00 56.80 73.00 155.80 49.86 205.66 Davos 29.30 60.55 81.15 171.00 54.72 225.72 Geneva 44.05 59.90 77.90 181.85 58.19 240.04 Zurich 30.60 60.05 76.35 167.00 53.44 220.44 Other 20.80 45.44 58.40 124.64 39.88 164.52 Syria Syrian Pound (SYP) Damascus * * * * 17.50 CAD * Other * * * * 17.50 CAD * Taiwan New Taiwan Dollar (TWD) NOTE: One Rate for Country Taipei 860.00 1,315.00 1,625.00 3,800.00 1,216.00 5,016.00 Tajikistan US Dollar (USD) NOTE: One Rate for Country Dushanbe 17.15 23.85 28.90 69.90 22.37 92.27 Tanzania Canadian Dollar (CAD) Dar es Salaam 22.20 31.35 37.85 91.40 29.25 120.65 Other 17.76 25.08 30.28 73.12 23.40 96.52 Thailand Baht (THB) Bangkok 910.00 1,275.00 1,450.00 3,635.00 1,163.20 4,798.20 Other 728.00 1,020.00 1,160.00 2,908.00 930.56 3,838.56 Timor-Leste (formerly East Timor)- US Dollar (USD) NOTE: One Rate for Country Dili 11.95 29.10 40.20 81.25 26.00 107.25 Togo CFA Franc BCEAO (XOF) Lomé 13,000.00 23,150.00 27,850.00 64,000.00 20,480.00 84,480.00 Other 10,400.00 18,520.00 22,280.00 51,200.00 16,384.00 67,584.00 Tokelau New Zealand Dollar (NZD) NOTE: One Rate for Country Tokelau * * * * 17.50 CAD * Tonga Pa'anga (TOP) NOTE: One Rate for Country Nuku'alofa 50.05 95.40 131.15 276.60 88.51 365.11 Trinidad and Tobago Trinidad and Tobago Dollar (TTD) Port of Spain 182.50 268.00 411.00 861.50 275.68 1,137.18 Tobago 164.00 248.50 402.00 814.50 260.64 1,075.14 Tunisia Tunisian Dinar (TND) Tunis 57.50 110.50 135.00 303.00 96.96 399.96 Other 46.00 88.40 108.00 242.40 77.57 319.97 Turkey Euro (EUR) Ankara 30.95 27.70 36.15 94.80 30.34 125.14 Istanbul 29.30 29.65 38.65 97.60 31.23 128.83 Other 24.76 22.16 28.92 75.84 24.27 100.11 Turkmenistan New Manat (TMT) NOTE: One Rate for Country Ashgabat 123.50 222.50 269.50 615.50 196.96 812.46 Turks and Caicos (Grand Turk)- US Dollar (USD) Cockburn Town 30.90 54.70 78.40 164.00 52.48 216.48 Turks and Caicos (Providenciales)- US Dollar (USD) Provo 32.75 60.00 86.90 179.65 57.49 237.14 Tuvalu Australian Dollar (AUD) NOTE: One Rate for Country Funafuti * * * * 17.50 CAD * Uganda Uganda Shilling (UGX) Kampala 80,400.00 94,000.00 115,100.00 289,500.00 92,640.00 382,140.00 Other 64,320.00 75,200.00 92,080.00 231,600.00 74,112.00 305,712.00 Ukraine Hryvnia (UAH) Kyiv 980.00 1,535.00 2,125.00 4,640.00 1,484.80 6,124.80 Other 784.00 1,228.00 1,700.00 3,712.00 1,187.84 4,899.84 United Arab Emirates United Arab Emirates Dirham (AED) Abu Dhabi 158.50 242.00 340.00 740.50 236.96 977.46 Dubai 116.50 227.50 305.00 649.00 207.68 856.68 Other 126.80 193.60 272.00 592.40 189.57 781.97 United Kingdom (includes Northern Ireland)- Pound Sterling (GBP) London 26.80 45.25 59.40 131.45 42.06 173.51 Other 21.44 36.20 47.52 105.16 33.65 138.81 United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands)- US Dollar (USD) Outside Continental USA 27.95 27.00 56.85 111.80 17.50 129.30 Uruguay Canadian Dollar (CAD) Montevideo 40.65 70.70 83.15 194.50 62.24 256.74 Other 32.52 56.56 66.52 155.60 49.79 205.39 Uzbekistan US Dollar (USD) NOTE: One Rate for Country Tashkent 12.90 19.85 29.55 62.30 19.94 82.24 Vanuatu Vatu (VUV) Port Vila 3,690.00 6,250.00 8,340.00 18,280.00 5,849.60 24,129.60 Other 2,952.00 5,000.00 6,672.00 14,624.00 4,679.68 19,303.68 Venezuela Canadian Dollar (CAD) Caracas * * * * 17.50 CAD * Other * * * * 17.50 CAD * Vietnam Vietnamese Dong (VND) Hanoi 579,000.00 970,000.00 1,221,000.00 2,770,000.00 886,400.00 3,656,400.00 Ho Chi Minh City 506,000.00 914,000.00 1,144,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 463,200.00 776,000.00 976,800.00 2,216,000.00 709,120.00 2,925,120.00 Virgin Islands (British) US Dollar (USD) NOTE: One Rate for Country Road Town 25.60 52.50 71.05 149.15 47.73 196.88 Yemen US Dollar (USD) Aden * * * * 17.50 CAD * Sana'a * * * * 17.50 CAD * Other * * * * 17.50 CAD * Zambia US Dollar (USD) Lusaka 9.10 15.80 18.85 43.75 14.00 57.75 Other 7.28 12.64 15.08 35.00 11.20 46.20 Zimbabwe US Dollar (USD) Harare 34.30 56.15 72.15 162.60 52.03 214.63 Other 27.44 44.92 57.72 130.08 41.63 171.71 Page details Date modified: 2025-01-03 ...
Current CRA website

Understanding interest

For example, your request made in 2025 must relate to a penalty for a tax year or fiscal period ending in 2015 or later. ... For example, your request made in 2025 must relate to interest that accrued in 2015 or later. ... Forms and publications Guide T4012, T2 Corporation Income Tax Guide Guide T7B-CORP, Corporation Instalment Guide Information Circular IC07-1, Taxpayer Relief Provisions Form T1178, General Index of Financial Information Short Form T2SCH1, Net Income (Loss) for Income Tax Purposes Form T2SCH125, Income Statement Information Form T5013, Statement of Partnership Income Form T5013SCH1, Net Income (Loss) for Income Tax Purposes Form T5013SCH125, Income Statement Information Form RC4288, Request for Taxpayer Relief Cancel or Waive Penalties or Interest Page details Date modified: 2025-06-17 ...
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Final Statistics 2007 -- Sample data

Final Basic Table 4: All returns by age and sex, Northwest Territories Item Item code Age group: under 20 males Age group: under 20 males $ Age group: under 20 females Age group: under 20 females $ Age group: under 20 total Age group: under 20 total $ Number of taxable returns 1 530 0 310 0 840 0 Number of non-taxable returns 2 550 0 690 0 1240 0 Total number of returns 3 1080 0 1000 0 2080 0 Employment income 4 910 11364 970 8082 1880 19446 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 0 0 0 0 0 0 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 10 19 0 0 10 19 Other pensions or superannuation 9 10 26 10 50 20 76 Employment Insurance benefits 10 0 0 0 0 0 0 Taxable amount of dividends 11 0 0 0 0 0 0 interest & other invest. income 12 160 36 30 11 180 47 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 0 0 0 0 Taxable capital gains 15 0 0 20 9 20 28 RRSP income 16 0 0 0 0 0 0 Net business income 17 0 0 0 0 0 0 Net professional income 18 0 0 0 0 0 0 Net commission income 19 0 0 0 0 0 0 Net farming income 20 0 0 0 0 0 0 Net fishing income 21 0 0 0 0 0 0 Tax-exempt income 22 300 387 0 0 300 387 Other income 23 220 836 140 359 360 1196 Total income assessed 24 1080 12763 1000 8512 2080 21275 RPP deduction 25 0 0 0 0 0 0 RRSP contributions 26 0 0 0 0 0 0 Annual union, professional, or like dues 27 150 31 210 22 360 53 Child care expenses 28 0 0 0 0 0 0 Carrying charges and interest expenses 29 0 0 0 0 0 0 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 0 0 150 1065 150 1065 CPP or QPP contributions 45 740 366 890 253 1630 620 Employment Insurance premiums 46 760 217 830 155 1580 372 Pension income amount 47 10 12 10 11 20 23 Caregiver amount 48 0 0 0 0 0 0 Disability amount 49 0 0 0 0 0 0 Tuition and education amounts 50 80 35 140 211 210 246 Interest paid on student loans 51 0 0 0 0 0 0 Amounts transferred from spouse 52 0 0 0 0 0 0 Allowable amt. of med. expenses 53 0 0 0 0 0 0 Total tax credits 54 1080 1494 1000 1552 2080 3046 Charitable donations & gov. gifts 55 80 1 0 0 80 1 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 80 0 0 0 80 0 Total non-refundable tax credits 58 1080 1494 1000 1552 2080 3046 Basic federal tax 59 530 798 310 332 840 1131 Fed. dividend tax credit 60 0 0 0 0 0 0 CPP contrib. on self-employ. earning 61 0 0 0 0 0 0 Net federal tax 62 530 798 310 332 840 1131 Net provincial tax 63 460 240 310 77 770 317 Total tax payable 64 530 1039 310 409 840 1448 Top of Page Item Item code Age group: 20 to 24 males Age group: 20 to 24 males $ Age group: 20 to 24 females Age group: 20 to 24 females $ Age group: 20 to 24 total Age group: 20 to 24 total $ Number of taxable returns 1 980 0 640 0 1610 0 Number of non-taxable returns 2 1090 0 2040 0 3140 0 Total number of returns 3 2070 0 2680 0 4750 0 Employment income 4 2060 40792 2100 31552 4150 72344 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 70 20 320 354 390 375 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 10 38 310 461 320 500 Other pensions or superannuation 9 0 0 0 0 0 0 Employment Insurance benefits 10 150 778 300 1669 450 2448 Taxable amount of dividends 11 0 0 0 0 0 0 interest & other invest. income 12 0 0 70 13 70 13 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 70 9 70 9 Taxable capital gains 15 0 0 0 0 0 0 RRSP income 16 0 0 160 40 160 51 Net business income 17 0 0 10 18 10 17 Net professional income 18 0 0 0 0 0 0 Net commission income 19 0 0 0 0 0 0 Net farming income 20 0 0 0 0 0 0 Net fishing income 21 0 0 0 0 0 0 Tax-exempt income 22 0 0 170 1394 170 1394 Other income 23 380 1288 660 2773 1050 4061 Total income assessed 24 2070 42927 2390 38467 4460 81393 RPP deduction 25 230 103 70 127 310 230 RRSP contributions 26 150 136 320 486 470 622 Annual union, professional, or like dues 27 640 163 530 71 1170 234 Child care expenses 28 20 19 160 518 180 537 Carrying charges and interest expenses 29 0 0 0 0 0 0 CPP/QPP contrib. on self-empl./other earning 30 0 0 0 0 0 0 Other employment expenses 31 0 0 20 2 20 2 Clergy residence deduction 32 0 0 0 0 0 0 Other deductions (from total income) 33 200 539 240 9 440 548 Total deduction before adjustment 34 860 960 1120 1213 1980 2173 Social benefits repayment 35 0 0 0 0 0 0 Net income after adjustment 36 2070 41967 2390 37254 4460 79221 Capital gains deduction 37 0 0 0 0 0 0 Losses from other years 38 0 0 0 0 0 0 Additional deductions (from net income) 39 750 2025 1240 3631 1990 5656 Total deductions (from net income) 40 750 2025 1240 3631 1990 5656 Taxable income assessed 41 2070 39942 2340 33623 4410 73565 Basic personal amount 42 2070 17893 2680 23159 4750 41052 Age amount 43 0 0 0 0 0 0 Spouse & elig. depend. ...
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Final Statistics 2007 -- Sample data

Final Basic Table 4: All returns by age and sex, Nova Scotia Item Item code Age group: under 20 males Age group: under 20 males $ Age group: under 20 females Age group: under 20 females $ Age group: under 20 total Age group: under 20 total $ Number of taxable returns 1 4010 0 920 0 4930 0 Number of non-taxable returns 2 12280 0 14680 0 26960 0 Total number of returns 3 16290 0 15600 0 31890 0 Employment income 4 14030 92731 13950 67073 27980 159804 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 320 568 290 1236 610 1804 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 220 1162 1190 1362 1410 2524 Other pensions or superannuation 9 0 0 230 200 230 200 Employment Insurance benefits 10 1310 7585 0 0 1310 7585 Taxable amount of dividends 11 550 5918 770 3776 1320 9693 interest & other invest. income 12 950 589 1320 353 2260 942 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 0 0 0 0 Taxable capital gains 15 350 2512 810 346 1170 2857 RRSP income 16 0 0 0 0 0 0 Net business income 17 80 133 30 147 110 279 Net professional income 18 0 0 0 0 0 0 Net commission income 19 0 0 0 0 0 0 Net farming income 20 10 65 0 0 10 65 Net fishing income 21 170 658 0 0 170 658 Tax-exempt income 22 440 886 1140 3419 1580 4306 Other income 23 1770 5415 1700 7040 3470 12455 Total income assessed 24 15430 118228 14900 84957 30330 203185 RPP deduction 25 110 39 0 0 110 39 RRSP contributions 26 160 73 330 108 490 181 Annual union, professional, or like dues 27 380 22 150 26 530 48 Child care expenses 28 0 0 0 0 0 0 Carrying charges and interest expenses 29 0 0 90 83 90 83 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 80 573 20 118 90 690 CPP or QPP contributions 45 10520 2634 8340 1266 18860 3900 Employment Insurance premiums 46 11860 1735 11520 1236 23380 2971 Pension income amount 47 0 0 230 200 230 200 Caregiver amount 48 0 0 0 0 0 0 Disability amount 49 20 104 0 0 20 104 Tuition and education amounts 50 1090 3562 1040 2867 2130 6429 Interest paid on student loans 51 130 25 90 77 220 102 Amounts transferred from spouse 52 0 0 0 0 0 0 Allowable amt. of med. expenses 53 0 0 0 0 0 0 Total tax credits 54 16290 22427 15600 21094 31890 43521 Charitable donations & gov. gifts 55 40 3 90 3 130 6 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 40 0 90 0 130 1 Total non-refundable tax credits 58 16290 22427 15600 21095 31890 43522 Basic federal tax 59 3650 3889 790 485 4440 4374 Fed. dividend tax credit 60 550 789 770 503 1320 1292 CPP contrib. on self-employ. earning 61 60 13 0 0 60 13 Net federal tax 62 3340 3889 710 485 4050 4374 Net provincial tax 63 3480 2552 700 386 4180 2938 Total tax payable 64 4010 6454 920 871 4930 7325 Top of Page Item Item code Age group: 20 to 24 males Age group: 20 to 24 males $ Age group: 20 to 24 females Age group: 20 to 24 females $ Age group: 20 to 24 total Age group: 20 to 24 total $ Number of taxable returns 1 12710 0 9440 0 22140 0 Number of non-taxable returns 2 15450 0 18870 0 34320 0 Total number of returns 3 28150 0 28310 0 56460 0 Employment income 4 25060 364792 22950 264515 48020 629308 Commissions (from employment) 5 250 2460 850 3299 1110 5759 Other employment income 6 770 638 1390 709 2160 1347 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 1340 3136 1570 3089 2900 6225 Other pensions or superannuation 9 450 2130 140 1035 590 3165 Employment Insurance benefits 10 4610 22359 4730 16095 9340 38455 Taxable amount of dividends 11 1160 10882 1020 12105 2180 22987 interest & other invest. income 12 2520 1085 2560 487 5080 1572 Annuity income 13 0 0 0 0 0 0 Net rental income 14 40 219 90-25 130 193 Taxable capital gains 15 730 567 730 850 1460 1418 RRSP income 16 130 174 90 89 220 263 Net business income 17 530 4404 230 73 760 4477 Net professional income 18 90 1302 100-15 190 1288 Net commission income 19 0 0 0 0 0 0 Net farming income 20 0 0 0 0 0 0 Net fishing income 21 100 758 0 0 100 758 Tax-exempt income 22 1620 6025 3970 20284 5590 26309 Other income 23 2980 6153 2580 7062 5560 13215 Total income assessed 24 26470 427084 27230 329660 53690 756744 RPP deduction 25 1460 2337 1400 1647 2860 3984 RRSP contributions 26 1850 2952 1860 2557 3710 5509 Annual union, professional, or like dues 27 2100 545 1900 490 4000 1035 Child care expenses 28 0 0 220 521 220 521 Carrying charges and interest expenses 29 140 12 180 71 320 83 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 3960 20818 5780 39839 9740 60657 CPP or QPP contributions 45 22370 28011 23300 23226 45670 51237 Employment Insurance premiums 46 21320 10840 22050 9857 43360 20697 Pension income amount 47 70 66 70 1 130 67 Caregiver amount 48 0 0 0 0 0 0 Disability amount 49 350 2593 490 4138 840 6731 Tuition and education amounts 50 1940 8749 2140 7172 4080 15921 Interest paid on student loans 51 2350 1638 3410 2715 5760 4352 Amounts transferred from spouse 52 340 1437 90 455 430 1891 Allowable amt. of med. expenses 53 2210 1813 3800 4615 6010 6428 Total tax credits 54 24050 41646 29530 51828 53580 93473 Charitable donations & gov. gifts 55 4470 3851 4400 988 8870 4839 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 4180 1051 4000 221 8180 1272 Total non-refundable tax credits 58 24050 42696 29530 52049 53580 94745 Basic federal tax 59 19740 94215 18030 57410 37780 151625 Fed. dividend tax credit 60 1160 2025 1780 1438 2940 3463 CPP contrib. on self-employ. earning 61 1510 2794 920 568 2430 3362 Net federal tax 62 19720 93650 18030 57011 37750 150661 Net provincial tax 63 19610 66237 18030 39715 37640 105953 Total tax payable 64 20260 164370 19060 97295 39320 261665 Top of Page Item Item code Age group: 35 to 39 males Age group: 35 to 39 males $ Age group: 35 to 39 females Age group: 35 to 39 females $ Age group: 35 to 39 total Age group: 35 to 39 total $ Number of taxable returns 1 24640 0 22240 0 46890 0 Number of non-taxable returns 2 3360 0 9110 0 12470 0 Total number of returns 3 28000 0 31350 0 59350 0 Employment income 4 23170 1004606 23850 668706 47020 1673312 Commissions (from employment) 5 370 17034 590 12505 960 29539 Other employment income 6 2540 11408 3220 9858 5760 21266 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 300 2042 1020 5822 1320 7865 Other pensions or superannuation 9 0 0 0 0 0 0 Employment Insurance benefits 10 6530 46915 7870 47596 14390 94510 Taxable amount of dividends 11 2030 37088 2280 18484 4320 55572 interest & other invest. income 12 2440 1523 3450 2439 5890 3962 Annuity income 13 0 0 0 0 0 0 Net rental income 14 690 794 850 992 1540 1786 Taxable capital gains 15 980 5294 1560 3043 2540 8337 RRSP income 16 3720 8858 3170 5870 6890 14728 Net business income 17 2870 35889 1930 4537 4800 40426 Net professional income 18 340 20235 250 14009 590 34244 Net commission income 19 30 4057 0 0 30 4057 Net farming income 20 160 247 80 647 240 894 Net fishing income 21 840 12771 190 2025 1030 14796 Tax-exempt income 22 2110 12113 2980 19375 5090 31488 Other income 23 2610 8907 2460 7399 5070 16306 Total income assessed 24 27550 1229851 28700 823307 56250 2053158 RPP deduction 25 8020 23415 9960 20385 17990 43800 RRSP contributions 26 8860 38696 7240 23920 16090 62616 Annual union, professional, or like dues 27 7140 4808 8190 3961 15330 8768 Child care expenses 28 1940 7448 6770 20289 8710 27736 Carrying charges and interest expenses 29 1000 1313 810 1308 1810 2621 CPP/QPP contrib. on self-empl. ...
Current CRA website

Types of deductions

Related topics UFile instructions First Home Savings Account (FHSA) on Canada.ca Child care expenses Line 21400 Child care expenses are expenses that the individual or another person pays to have someone look after their eligible child so that the individual or the other person could do one of the following activities: earn income from employment carry on a business either alone or as an active partner attend school under the conditions of an educational program carry on research or similar work for which a grant was received Another person is someone who lived with the individual at any time in 2024 and at any time during the first 60 days of 2025 who was one of the following: the eligible child's parent the individual’s spouse or common-law partner, if the individual is the father or the mother of the eligible child an individual claiming an amount for the eligible child on line 30400, 30425, 30450, or 30500 of their return UFile tip You must enter the child care expenses in the profile of the child for whom the expenses were incurred. ... To see if a particular location lies within one of these zones, refer to: CRA website: Line 25500 Places located in prescribed zones UFile software Tax tip Please note that if the individual moved to a prescribed zone near the end of the year and did not live there for a period of at least six consecutive months at the time the return is completed, they are not entitled to the deductions. ... An individual cannot claim the travel deduction if one of the following situations applies: The individual or a member of their family received or was entitled to receive non-taxable amounts as travel assistance, travel allowance or as a reimbursement for travel expenses Someone else has already claimed the travel deduction for the same trip on their tax return Refer to Form T2222, Northern Residents Deductions, for information on: calculating meal and vehicle expenses using the detailed or simplified method calculating the value of round-trip airfare the definition of dwelling and special work site when and how to deduct an attendant's travel expenses Related topics UFile instructions Northern residents on Canada.ca Form T2222, Northern residents deductions on Canada.ca Line 25500 Lowest Return Airfare Table on Canada.ca Page details Date modified: 2024-12-20 ...
Current CRA website

Independent Advisory Board on Eligibility for Journalism Tax Measures - Annual Report 2023-2024

Digital news subscription tax credit a 15% non-refundable personal income tax credit to allow individual subscribers to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025. Registered journalism organization a new type of qualified donee for not-for-profit journalism organizations, since January 1, 2020. ... AI tools can be used to summarize and analyze massive data sets and produce new information and content a highly useful tool for investigative journalists. ...
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Final Basic Table 4A: Taxable returns by age and sex, Nunavut All money figures in thousands of dollars Item Item code Age group: under 20 males Age group: under 20 males $ Age group: under 20 females Age group: under 20 females $ Age group: under 20 total Age group: under 20 total $ Number of Taxable Returns 1 0 0 40 0 40 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 0 0 40 0 40 0 Employment Income 4 0 0 40 1425 40 1425 Commissions (from Employment) 5 0 0 0 0 0 0 Other Employment Income 6 0 0 0 0 0 0 Old Age Security Pension 7 0 0 0 0 0 0 CPP or QPP Benefits 8 0 0 0 0 0 0 Other Pensions or Superannuation 9 0 0 0 0 0 0 Universal Child Care Benefit 10 0 0 0 0 0 0 Employment Insurance Benefits 11 0 0 0 0 0 0 Taxable Amount of Dividends 12 0 0 0 0 0 0 Investment Income and Other Investment Income 13 0 0 0 0 0 0 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 0 0 0 0 0 0 Taxable Capital Gains 16 0 0 0 0 0 0 Registered Retirement Savings Plan Income 17 0 0 0 0 0 0 Net Business Income 18 0 0 0 0 0 0 Net Professional Income 19 0 0 0 0 0 0 Net Commission Income 20 0 0 0 0 0 0 Net Farming Income 21 0 0 0 0 0 0 Net Fishing Income 22 0 0 0 0 0 0 Tax Exempt Income 23 0 0 0 0 0 0 Other Income 24 0 0 0 0 0 0 Total Income Assessed 25 0 0 40 1425 40 1425 Registered Pension Plan Contributions 26 0 0 0 0 0 0 Registered Retirement Savings Plan Contributions 27 0 0 0 0 0 0 Deduction for elected split-pension amount 28 0 0 0 0 0 0 Union and Professional Dues 29 0 0 40 17 40 17 Child Care Expenses 30 0 0 0 0 0 0 Carrying Charges & Interest Expenses 31 0 0 0 0 0 0 CPP or QPP contributions on self-employed earnings 32 0 0 0 0 0 0 Other Employment Expenses 33 0 0 0 0 0 0 Other Deductions (from Total Income) 34 0 0 0 0 0 0 Social Benefits Repayment 35 0 0 0 0 0 0 Total Deductions 36 0 0 40 17 40 17 Net Income 37 0 0 40 1408 40 1408 Capital Gains Deduction 38 0 0 0 0 0 0 Losses from Other Years 39 0 0 0 0 0 0 Additional Deductions (from Net Income) 40 0 0 0 0 0 0 Total Deductions from Net Income 41 0 0 0 0 0 0 Taxable Income Assessed 42 0 0 40 1408 40 1408 Age Amount 43 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 44 0 0 40 346 40 346 CPP or QPP Contributions 45 0 0 40 64 40 64 Employment Insurance Premiums 46 0 0 40 24 40 24 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 0 0 40 37 40 37 Public Transit Passes Amount 49 0 0 40 8 40 8 Children's Fitness Amount 50 0 0 0 0 0 0 Pension Income Amount 51 0 0 0 0 0 0 Disability and Caregiver Amounts 52 0 0 0 0 0 0 Tuition, Education, Textbook amounts & Interest on student loans 53 0 0 40 134 40 134 Amounts Transferred from Spouse 54 0 0 0 0 0 0 Allowable Portion of Medical Expenses 55 0 0 0 0 0 0 Total Tax Credits on Personal Amounts 56 0 0 40 92 40 92 Donations and Gifts 57 0 0 0 0 0 0 Total Tax Credit on Donations 58 0 0 0 0 0 0 Total Non-Refundable Tax Credits 59 0 0 40 92 40 92 Federal Dividend Tax Credit 60 0 0 0 0 0 0 Basic Federal Tax 61 0 0 40 122 40 122 Net Federal Tax 62 0 0 40 122 40 122 CPP Contr. ... On Self Employment 63 10 35 0 0 20 49 Net Provincial Tax or Territorial Tax 64 330 1418 380 1030 700 2448 Total Tax Payable 65 330 5924 380 4374 710 10298 Item Item code Age group: 50 to 54 males Age group: 50 to 54 males $ Age group: 50 to 54 females Age group: 50 to 54 females $ Age group: 50 to 54 total Age group: 50 to 54 total $ Number of Taxable Returns 1 270 0 360 0 630 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 270 0 360 0 630 0 Employment Income 4 250 25304 360 25004 610 50307 Commissions (from Employment) 5 0 0 0 0 0 0 Other Employment Income 6 0 0 0 0 0 0 Old Age Security Pension 7 0 0 0 0 0 0 CPP or QPP Benefits 8 0 0 40 230 40 248 Other Pensions or Superannuation 9 20 447 0 0 30 479 Universal Child Care Benefit 10 0 0 0 0 0 0 Employment Insurance Benefits 11 40 95 40 399 70 494 Taxable Amount of Dividends 12 80 583 0 0 90 589 Investment Income and Other Investment Income 13 110 217 210 63 320 280 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 50 32 20 49 70 82 Taxable Capital Gains 16 20 422 0 0 30 466 Registered Retirement Savings Plan Income 17 20 746 20 28 40 774 Net Business Income 18 10 686 0 0 20 903 Net Professional Income 19 0 0 0 0 0 0 Net Commission Income 20 0 0 0 0 0 0 Net Farming Income 21 0 0 0 0 0 0 Net Fishing Income 22 0 0 0 0 0 0 Tax Exempt Income 23 0 0 0 0 0 0 Other Income 24 100 1207 20 15 130 1223 Total Income Assessed 25 270 30338 360 26884 630 57223 Registered Pension Plan Contributions 26 120 834 230 706 350 1540 Registered Retirement Savings Plan Contributions 27 160 1688 180 516 340 2203 Deduction for elected split-pension amount 28 20 51 0 0 20 51 Union and Professional Dues 29 60 97 200 216 260 312 Child Care Expenses 30 0 0 0 0 0 0 Carrying Charges & Interest Expenses 31 60 106 0 0 60 106 CPP or QPP contributions on self-employed earnings 32 10 19 0 0 20 30 Other Employment Expenses 33 20 47 0 0 20 47 Other Deductions (from Total Income) 34 20 153 0 0 20 153 Social Benefits Repayment 35 40 10 40 120 70 129 Total Deductions 36 260 3003 310 1582 570 4585 Net Income 37 270 27336 360 25302 630 52638 Capital Gains Deduction 38 0 0 0 0 0 0 Losses from Other Years 39 0 0 0 0 0 0 Additional Deductions (from Net Income) 40 240 2025 330 1594 570 3618 Total Deductions from Net Income 41 240 2425 330 1611 570 4035 Taxable Income Assessed 42 270 24911 360 23692 630 48603 Age Amount 43 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 44 270 2868 360 4218 630 7086 CPP or QPP Contributions 45 260 504 330 637 590 1141 Employment Insurance Premiums 46 250 168 330 229 580 397 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 250 255 360 362 610 617 Public Transit Passes Amount 49 0 0 0 0 0 0 Children's Fitness Amount 50 0 0 0 0 0 0 Pension Income Amount 51 20 46 0 0 30 50 Disability and Caregiver Amounts 52 0 0 0 0 0 0 Tuition, Education, Textbook amounts & Interest on student loans 53 40 127 40 172 70 299 Amounts Transferred from Spouse 54 20 40 0 0 20 40 Allowable Portion of Medical Expenses 55 0 0 0 0 0 0 Total Tax Credits on Personal Amounts 56 270 602 360 843 630 1445 Donations and Gifts 57 100 279 20 15 130 294 Total Tax Credit on Donations 58 100 78 20 4 130 82 Total Non-Refundable Tax Credits 59 270 680 360 847 630 1527 Federal Dividend Tax Credit 60 80 66 0 0 80 67 Basic Federal Tax 61 270 4494 360 3533 630 8027 Net Federal Tax 62 270 4493 360 3525 630 8018 CPP Contr. ... On Self Employment 63 20 47 0 0 20 60 Net Provincial Tax or Territorial Tax 64 270 1463 150 818 420 2280 Total Tax Payable 65 280 5804 150 3307 430 9110 Item Item code Age group: 60 to 64 males Age group: 60 to 64 males $ Age group: 60 to 64 females Age group: 60 to 64 females $ Age group: 60 to 64 total Age group: 60 to 64 total $ Number of Taxable Returns 1 230 0 100 0 340 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 230 0 100 0 340 0 Employment Income 4 230 24128 100 6532 320 30660 Commissions (from Employment) 5 0 0 0 0 0 0 Other Employment Income 6 20 133 0 0 20 133 Old Age Security Pension 7 0 0 0 0 0 0 CPP or QPP Benefits 8 40 186 0 0 40 238 Other Pensions or Superannuation 9 50 886 0 0 50 1015 Universal Child Care Benefit 10 0 0 0 0 0 0 Employment Insurance Benefits 11 0 0 40 236 40 247 Taxable Amount of Dividends 12 50 1048 30 148 80 1196 Investment Income and Other Investment Income 13 60 294 60 113 120 407 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 50 34 0 0 50 37 Taxable Capital Gains 16 0 0 20 35 30 614 Registered Retirement Savings Plan Income 17 0 0 0 0 0 0 Net Business Income 18 0 0 0 0 10 279 Net Professional Income 19 0 0 0 0 0 0 Net Commission Income 20 0 0 0 0 0 0 Net Farming Income 21 0 0 0 0 0 0 Net Fishing Income 22 0 0 0 0 0 0 Tax Exempt Income 23 40 59 0 0 40 59 Other Income 24 110 554 30 14 140 568 Total Income Assessed 25 230 28176 100 7446 340 35622 Registered Pension Plan Contributions 26 200 1074 90 279 300 1353 Registered Retirement Savings Plan Contributions 27 50 232 30 234 80 466 Deduction for elected split-pension amount 28 0 0 0 0 10 53 Union and Professional Dues 29 180 243 90 82 280 325 Child Care Expenses 30 0 0 0 0 0 0 Carrying Charges & Interest Expenses 31 0 0 0 0 10 184 CPP or QPP contributions on self-employed earnings 32 0 0 0 0 0 0 Other Employment Expenses 33 0 0 0 0 0 0 Other Deductions (from Total Income) 34 30 793 0 0 30 793 Social Benefits Repayment 35 0 0 0 0 0 0 Total Deductions 36 220 2562 100 625 320 3187 Net Income 37 230 25614 100 6821 340 32436 Capital Gains Deduction 38 0 0 0 0 0 0 Losses from Other Years 39 0 0 0 0 0 0 Additional Deductions (from Net Income) 40 230 2025 100 376 320 2401 Total Deductions from Net Income 41 230 2270 100 376 320 2647 Taxable Income Assessed 42 230 23344 100 6445 340 29789 Age Amount 43 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 44 230 2897 100 1008 340 3905 CPP or QPP Contributions 45 220 433 100 179 320 612 Employment Insurance Premiums 46 220 148 100 62 310 210 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 230 230 100 100 320 329 Public Transit Passes Amount 49 0 0 0 0 0 0 Children's Fitness Amount 50 0 0 0 0 0 0 Pension Income Amount 51 50 90 0 0 50 106 Disability and Caregiver Amounts 52 0 0 0 0 0 0 Tuition, Education, Textbook amounts & Interest on student loans 53 0 0 0 0 0 0 Amounts Transferred from Spouse 54 40 116 0 0 40 116 Allowable Portion of Medical Expenses 55 0 0 0 0 0 0 Total Tax Credits on Personal Amounts 56 230 590 100 206 340 796 Donations and Gifts 57 60 82 30 16 80 98 Total Tax Credit on Donations 58 60 23 30 4 80 26 Total Non-Refundable Tax Credits 59 230 613 100 209 340 822 Federal Dividend Tax Credit 60 50 157 30 20 80 177 Basic Federal Tax 61 230 4151 100 954 340 5106 Net Federal Tax 62 230 4133 100 954 340 5088 CPP Contr. ...
Current CRA website

Transfers into your FHSAs

Expand all Collapse all Example Transfers from an RRSP to an FHSA Amounts transferred directly On October 20, 2024, Mikaela opened an FHSA. ... Expand all Collapse all Example Transfers between your own FHSAs Amounts transferred directly Patrick opened an FHSA in April 2024. ... This withdrawal will be added back to his TFSA contribution room at the beginning of 2025. ...
Current CRA website

What to consider for newcomers

For example, an individual who arrived in Canada in 2024 is considered a newcomer for the 2024 tax year only and would not identify as a newcomer for the 2025 tax year or any year after that. ... Based on the date of entry, a newcomer’s first year in Canada is split into two periods: When they were a Non-resident of Canada (January 1 to August 9, 2024) When they were a Resident of Canada (August 10 to December 31, 2024) Text version of the above image Arrow indicating Non-resident: Jan 1 Aug 9, followed by arrow indicating Resident: Aug 10 Dec 31 Identification information Identity information such as names and date of birth must be an exact match to the identification information issued under the individual’s identification number to allow the tax return to be transmitted electronically using EFILE. ... UFile tip For individuals with one name only, you may add the name in the last name (family name) field within the tax software and enter an asterisk “*” in the first name field. ...

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