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Current CRA website
RC633 Monthly Beer Revenue Worksheet – April 1, 2025 to March 31, 2026
RC633 Monthly Beer Revenue Worksheet – April 1, 2025 to March 31, 2026 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (rc633-fill-25e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2024 – Fillable PDF (rc633-fill-24e.pdf) 2023 – Fillable PDF (rc633-fill-23e.pdf) 2022 – Fillable PDF (rc633-fill-07-22e.pdf) 2022 – Fillable PDF (rc633-fill-22e.pdf) 2021 – Fillable PDF (rc633-fill-21e.pdf) 2020 – Fillable PDF (rc633-fill-20e.pdf) Print and fill out by hand Standard print PDF (rc633-25e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2024 – Standard print PDF (rc633-24e.pdf) 2023 – Standard print PDF (rc633-23e.pdf) 2022 – Standard print PDF (rc633-07-22e.pdf) 2022 – Standard print PDF (rc633-22e.pdf) 2021 – Standard print PDF (rc633-21e.pdf) 2020 – Standard print PDF (rc633-20e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
CDB guideline table effective July 2025 – June 2026 (2024 base year)
CDB guideline table effective July 2025 – June 2026 (2024 base year) Child disability benefit (CDB) amounts per month for one to three eligible dependants Child disability benefit (CDB) amounts per month for one to three eligible dependants Adjusted family net income ($) One eligible dependant ($/month) Two eligible dependants ($/month) Three eligible dependants ($/month) Under $75,000 $284.25 $568.50 $852.75 $80,000 $284.25 $568.50 $852.75 $85,000 $274.18 $550.55 $834.80 $95,000 $247.51 $503.05 $787.30 $105,000 $220.84 $455.55 $739.80 $115,000 $194.18 $408.05 $692.30 $125,000 $167.51 $360.55 $644.80 $135,000 $140.84 $313.05 $597.30 $145,000 $114.18 $265.55 $549.80 $155,000 $87.51 $218.05 $502.30 $165,000 $60.84 $170.55 $454.80 $175,000 $34.18 $123.05 $407.30 $185,000 $7.51 $75.55 $359.80 $195,000 $0.00 $28.05 $312.30 $205,000 $0.00 $0.00 $264.80 $215,000 $0.00 $0.00 $217.30 $225,000 $0.00 $0.00 $169.80 $235,000 $0.00 $0.00 $122.30 $245,000 $0.00 $0.00 $74.80 $250,000 $0.00 $0.00 $51.05 $255,000 $0.00 $0.00 $27.30 Page details Date modified: 2025-06-16 ...
Current CRA website
CDB guideline table effective July 2024 – June 2025 (2023 base year)
CDB guideline table effective July 2024 – June 2025 (2023 base year) Child disability benefit (CDB) amounts per month for one to three eligible dependants Child disability benefit (CDB) amounts per month for one to three eligible dependants Adjusted family net income ($) One eligible dependant ($/month) Two eligible dependants ($/month) Three eligible dependants ($/month) Under $75,000 $276.83 $553.66 $830.50 $80,000 $274.39 $549.32 $826.16 $85,000 $261.06 $525.57 $802.41 $95,000 $234.39 $478.07 $754.91 $105,000 $207.73 $430.57 $707.41 $115,000 $181.06 $383.07 $659.91 $125,000 $154.39 $335.57 $612.41 $135,000 $127.73 $288.07 $564.91 $145,000 $101.06 $240.57 $517.41 $155,000 $74.39 $193.07 $469.91 $165,000 $47.73 $145.57 $422.41 $175,000 $21.06 $98.07 $374.91 $185,000 $0.00 $50.57 $327.41 $195,000 $0.00 $3.07 $279.91 $205,000 $0.00 $0.00 $232.41 $215,000 $0.00 $0.00 $184.91 $225,000 $0.00 $0.00 $137.41 $235,000 $0.00 $0.00 $89.91 $245,000 $0.00 $0.00 $42.41 $250,000 $0.00 $0.00 $18.66 $255,000 $0.00 $0.00 $0.00 Page details Date modified: 2024-06-25 ...
17 June 2025 STEP Roundtable
Roundtable notes
Email this Content 17 June 2025 STEP Roundtable Q.1 – Control test for intergenerational transfer Preliminary Response Part 1 – Child group indirectly owns purchaser corporation Part 2 – Purchaser corporation held beneficially by child group Part 3 – Child group are trustees Q.2- S. 84.1(2.31)/(2.32) parent as contingent beneficiary or trustee Preliminary Response Q.3- Bare trusts that ceased in 2024 Preliminary Response Q.4- Preferred beneficiary election where also QDT trust Preliminary Response Q.5- RDSP financial hardship withdrawals Preliminary Response Q.6- S. 116 certificate for multi-year estate distributions Preliminary Response Q.7- Transfer to and vesting in a spousal trust Preliminary Response Q.8- S. 70(6) and survivor's untimely death Preliminary Response Q.9- Flipped property where s. 85 election Preliminary Response Q.10- Principal residence transfer to life interest trust Preliminary Response Q.11- Acquisition of control where trust distributes corporation Preliminary Response Q.12- DSI allocation where s. 55(3)(a) not satisfied Preliminary Response Q.13- Whether s. 159 holdback creates bare trust Preliminary Response Q.14- Effect of late s. 116 filing Preliminary Response Q.15- S. 116 where s. 107(2) rollover Preliminary Response This sets out questions that were posed, and provides summaries of the preliminary oral responses given, at the 2025 STEP CRA Roundtable, which was held in Toronto on June 17, 2025. ... Part 1 – Child group indirectly owns purchaser corporation “Can the child group own the purchaser corporation through on ore more holding companies owned by them?” ... Part 3 – Child group are trustees “Can shares of a purchaser corporation be held by a trust if the trustees are all members of the child group and the parents are not beneficiaries?” ...
News of Note post
27 March 2025- 10:03am 3308367 Canada – Court of Quebec confirms that a CBCA corporation can be assessed within 2 years of its dissolution – or thereafter, if revived by the ARQ or CRA Email this Content The ARQ assessed the taxpayer within two years of the taxpayer’s dissolution pursuant to s. 210(3) of the CBCA. ... ARQ, No. 500-80-043022-228 (17 March 2025) under CBCA s. 226(2)(b). ...
News of Note post
14 April 2025- 11:35pm Sura – Court of Quebec finds that the conversion of apartment buildings to condo units did not trigger a change of use – and that CAE rather than IT-218R would apply re change of use Email this Content In 1981, 10 individuals acquired as co-owners two adjoining rental buildings containing a total of 82 apartments. ... Agence du revenu du Québec, 2025 QCCQ 1127 under s. 45(1). ...
News of Note post
7 July 2025- 12:23am Grenon RRSP – FCA finds that significant distributions of fund units to minors meant that those units had not been lawfully distributed – so that they were not MFTs Email this Content Mr. ... In rejecting this position, Monaghan JA noted that s. 56(1) provides that "there shall be included in computing the income of a taxpayer for a taxation year" the amount described in that section, including "amounts required by section 146 in respect of a [RRSP] … to be included in computing the taxpayer's income for the year," and s. 146(10), in turn, stated that where an RRSP acquired a non-qualified investment, the acquisition date value "shall be included in computing the income for the year of the taxpayer who is the annuitant. ... Canada, 2025 FCA 129 under Reg. 4801, s. 207.1(1)(a) and s. 152(3.1). ...
10 October 2024 APFF Financial Strategies & Instruments Roundtable
Miscellaneous correspondence
In April 2025, he receives an attractive offer and decides to sell the residence. ... More specifically, the reduction is equal to the amount by which the CCPC's deduction for the year under subsection 126(1) (the “FTD”) in respect of its foreign non-business income (clause (A) of element B of the “A – B” formula) exceeds 8% of the foreign investment income ("FII") (clause (B) of element B of the “A – B” formula). ... This notional calculation of 8% of FII in clause (B) of element B of the “A – B” formula applies regardless of whether a foreign country has levied a tax on foreign source income. ...
Current CRA website
The Canada Pension Plan enhancement – Businesses, individuals, and self-employed: what it means for you
For example, if you earn $82,000 per year, you will contribute $374.60 more in 2025 than in 2024. ... Annual contribution rate and amount on income below first earnings ceiling Pierre (self-employed)- $75,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate First earnings ceiling Second earnings ceiling Pierre's annual CPP contributions at 11.9% 2023 11.9% $66,600 N/A ($66,600-$3,500) × 11.9% = $7,509 2024 11.9% $68,500 $73,200 ($68,500- $3,500) × 11.9% = $7,735 2025 11.9% $71,300 $81,200 ($71,300- $3,500) × 11.9% = $8,068 Annual CPP2 contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Pierre (self-employed)- $75,000 income- Annual CPP2 contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Year Contribution rate First earnings ceiling Second earnings ceiling Contribution rate Pierre's annual CPP2 contributions at 8% 2024 8% $68,500 $73,200 8% ($73,200- $68,500) × 8% = $376 2025 8% $71,300 $81,200 8% ($75,000- $71,300) × 8% = $296 Pierre's total contributions will be: Pierre (self-employed)- $75,000 income- Pierre's total contributions will be: Year Base CPP contribution amount (11.9%) + CPP2 contributions (8%) = Total annual CPP contributions 2023 $7,509 N/A $7,509 2024 $7,735 $376 $8,111 2025 $8,068 $296 $8,364 Ayesha (employee)- $150,000 income Since Ayesha's income is higher than the first earnings ceiling, they will make base and first additional CPP contributions at 5.95% and, beginning in 2024, CPP2 contributions, 4% of YAMPE- YMPE. ... Annual contribution rate and amount on income below first earnings ceiling Ayesha (employee)- $150,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate split (employee/ employer) First earnings ceiling Second earnings ceiling Ayesha's annual CPP contributions at 5.95% 2023 5.95% $66,600 N/A ($66,600- $3,500) × 5.95% = $3,754 2024 5.95% $68,500 $73,200 ($68,500- $3,500) × 5.95% = $3,868 2025 5.95% $71,300 $81,200 ($71,300- $3,500) × 5.95% = $4,034 Annual CPP2 contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Ayesha (employee)- $150,000 income- Annual CPP2 contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Year Contribution rate split (employee/ employer) First earnings ceiling Second earnings ceiling Ayesha's annual CPP2 contributions at 4% 2023 N/A $66,600 N/A N/A 2024 4% $68,500 $73,200 ($73,200- $68,500) × 4% = $188 2025 4% $71,300 $81,200 ($81,200- $71,300) × 4% = $396 Ayesha's total contributions will be: Ayesha (employee)- $150,000 income- Ayesha's total contributions will then be: Year First contribution amount + CPP2 contribution amount = Total annual CPP contribution 2023 $3,754 $0 $3,754 2024 $3,868 $188 $4,056 2025 $4,034 $396 $4,430 More information For more information on payroll deductions, please visit the following pages on Canada.ca About the deduction of Canada Pension Plan (CPP) contributions How to calculate payroll deductions and contributions Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more For more information on CPP benefits, the CPP enhancements, and the Canada Workers benefit, please visit the following pages on Canada.ca CPP Retirement pension- How much you could receive Canada Pension Plan (CPP) and the CPP enhancement Canada Workers Benefit Search for related information by keyword: Pensions | Canada Revenue Agency | Canada | Taxes | general public | backgrounders Page details Date modified: 2023-12-15 ...
News of Note post
28 March 2025- 12:33am Seabridge – BC Supreme Court finds that pre-feasibility expenses to assess whether a deposit could potentially support a mine qualified as exploration expenses Email this Content Seabridge incurred various pre-feasibility expenses in relation to a large and complex gold-bearing deposit in BC. ... Summary of Seabridge Gold Inc. v British Columbia, 2025 BCSC 558 under s. 66.1(6) – CEE – (f). ...