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Current CRA website
The Canada Pension Plan enhancement – Businesses, individuals and self-employed: what it means for you
In 2025, the second earnings ceiling will be set at an amount that is 14% higher than the first earnings ceiling. ... Pierre will also make second CPP contributions at a rate of 8% on the income he earns above the first earnings ceiling, up to the amount of the second earnings ceiling Annual first CPP contributions 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 Estimated first earnings ceiling Estimated 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% $67,700 $72,400 (67,700- $3,500) × 11.9% = $7,639 2025 11.9% $69,700 $79,400 ($69,700- $3,500) × 11.9% = $7,877 Annual second CPP contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Pierre (self-employed)- $75,000 income- Annual contribution rate and amount on income above first earnings ceiling and under second earnings ceiling Year Contribution rate Estimated first earnings ceiling Estimated second earnings ceiling Contribution rate Pierre's annual second CPP contributions at 8% 2024 8% $67,700 $72,400 8% ($72,400- $67,700) × 8% = $376 2025 8% $69,700 $79,400 8% ($75,000- $69,700) × 8% = $424 Pierre's total contributions will be: Pierre (self-employed)- $75,000 income- Pierre's total contributions will be: Year First CPP contribution amount (11.9%) + Second CPP contributions (8%) = Total annual CPP contributions 2023 $7,401 N/A $7,401 2024 $7,639 $376 $8,015 2025 $7,877 $424 $8,301 Ayesha (employee)- $150,000 income Since Ayesha's income is higher than the first earnings ceiling, she will make first and second CPP contributions (beginning in 2024). ... Annual first CPP contributions rate and amount on income below first earnings ceiling Ayesha (employee)- $150,000 income- Annual first CPP contributions rate and amount on income below first earnings ceiling Year Contribution rate split (employee/ employer) Estimated first earnings ceiling Estimated second earnings ceiling Ayesha's annual contribution at 5.95% 2023 5.95% $66,600 N/A ($66,600- $3,500) × 5.95% = $3,754 2024 5.95% $67,700 $72,400 ($67,700- $3,500) × 5.95% = $3,820 2025 5.95% $69,700 $79,400 ($69,700- $3,500) × 5.95% = $3,939 Annual second CPP contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Ayesha (employee)- $150,000 income- Annual second CPP contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Year Contribution rate split (employee/ employer) Estimated first earnings ceiling Estimated second earnings ceiling Ayesha's annual second CPP contributions Ayesha's annual contribution at 4% 2023 N/A $66,600 N/A N/A 2024 4% $67,700 $72,400 ($72,400- $67,700) × 4% = $188 2025 4% $69,700 $79,400 ($79,400- $69,700) × 4% = $388 Ayesha's total contributions will be: Ayesha (employee)- $150,000 income- Ayesha's total contributions will then be: Year First contribution amount + Second contribution amount = Total annual contribution 2023 $3,701 $0 $3,701 2024 $3,820 $188 $4,008 2025 $3,939 $388 $4,327 More information The Canada Pension Plan Enhancement Backgrounder: Canada Pension Plan (CPP) Enhancement Backgrounder: A Stronger Canada Pension Plan The Canada Pension Plan* The Canada Pension Plan- An Overview Contributions to the Canada Pension Plan Canada Pension Plan- What could you receive * Note: Canada Pension Plan pages are currently being updated to reflect the upcoming enhancement. ...
28 May 2025 IFA Roundtable
Roundtable notes
The most recent deadline that passed was the requirement for certain entities to register for DST with the CRA by January 31, 2025, while the first actual filing of the returns and remittance of tax for the 2024 year (as well as the retrospective years 2022 and 2023) is due June 30, 2025. ... Given the recent update by the Co-chairs of the Inclusive Framework released January 13, 2025, including reporting on the progress of a final Pillar One package, is the CRA prepared for cancellation of the existing filing requirements and adoption of Pillar One starting as early as 2025? ... Yes, CRA will introduce a registration requirement, which is projected for late 2025. ...
News of Note post
28 April 2025- 1:41am CRA indicates that the granting of power of attorney over shares would not change the shares’ ownership for purposes of the s. 120.4 – excluded share definition Email this Content An adult child, who was over 24 and a “specified individual,” received a distribution of 10% of the common shares of a CCPC from a family trust, of which his father (a “source individual”) was one of the two trustees, then he granted his father a power of attorney (POA) regarding those common shares, pursuant to which his father could exercise all rights attached to those shares except as expressly excepted. ... Summary of 12 March 2025 External T.I. 2025-1053231E5 under s. 120.4(1) – excluded share – (b). ...
News of Note post
15 April 2025- 11:35pm 1084204 B.C. – BC Court of Appeal finds that an acquisition of a BC residential property by a foreign entity merely as agent for a resident was subject to 20% LTT Email this Content The respondent (“108”) was a BC company whose shareholder was a foreign national (Mr. ... Ltd., 2025 BCCA 110 under PTTA, s. 1 – taxable transaction – (a)(i). ...
News of Note post
1 May 2025- 3:08am Methanex – Privy Council confirms that a Barbados IBC was a resident of Barbados for general treaty purposes Email this Content Methanex Trinidad paid U.S.$85.4 million in dividends to its Barbados parent (Methanex Barbados), which promptly paid dividends to its Cayman parent which, in turn, promptly paid dividends to the ultimate Canadian parent (Methanex Canada). ... Summary of Methanex Trinidad (Titan) Unlimited v The Board of Inland Revenue (Trinidad and Tobago) [2025] UKPC 20 under Treaties – Income Tax Conventions – Art. 10. ...
News of Note post
9 April 2025- 11:35pm Galea – Privy Council finds that whether an activity qualifies as “carried on with a view to profit" turns on the taxpayer’s subjective intention Email this Content Whether the taxpayer could deduct his 92% share of the losses incurred by a Mauritius partnership (of which he was the dominant partner) from his other sources of income turned on whether the partnership was carrying on a “business,” whose definition in the Mauritian Income Tax Act 1995 relevantly referred to "any trade … or undertaking, or any other income earning activity, carried on with a view to profit. ... Summary of Galea v The Assessment Review Committee & Anor (Mauritius) [2025] UKPC 17 under s. 3(a) – business. ...
News of Note post
12 February 2025- 11:39pm RBC – UK Supreme Court finds that an oil and gas royalty was too remote from a land interest in the oil field to be immovable property under the Canada-U.K. ... Sulpetro has the latter but not the former. … Lady Rose went on to find that even If the rights of the royalty payer (now, BP) had amounted to a right to work the field, nonetheless RBC's right to royalty payments from BP did not amount to a right to "consideration for" such right to work. ... Summaries of Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs [2025] UKSC 2 under Treaties – Income Tax Conventions – Art. 6, Art. 12, General Concepts – Separate Existence, and ETA s. 217 – imported taxable supply- (c). ...
FCTD
Trinity Global Support Foundation v. Canada (Attorney General), 2025 FC 363
Canada (Attorney General), 2025 FC 363 Date: 20250225 Docket: T-163-24 Citation: 2025 FC 363 Toronto, Ontario, February 25, 2025 PRESENT: Associate Judge John C. ... COTTER DATED: February 25, 2025 WRITTEN SUBMISSIONS BY: Duane R. Milot Max H. Shin For The Applicant Linsey Rains Mitchell Meraw For The Respondent SOLICITORS OF RECORD: MILOT LAW Barristers and Solicitors Toronto, Ontario For The Applicant Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Ontario For The Respondent ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 4 – Inventories, purchased inputs, deferrals, receivables and payables
For example, if you have 350 taps producing, you enter 3.5 (350 ÷ 100 = 3.5). ... You receive ⅔ of the crop and pay ⅔ of the allowable expenses. Your landlord receives the remaining ⅓ of the crop and pays ⅓ of the allowable expenses. ... Example 1 You seeded 150 acres at the end of 2024 and harvested them in 2025. ...
News of Note post
5 February 2025- 8:02am Bell Canada – Federal Court of Appeal finds that Ontario electricity suppliers made single supplies of electricity notwithstanding separate regulatory and delivery charges Email this Content Bell Canada was required as a result of ETA s. 236.01 and the related regulation to recapture 100% of the input tax credits that it claimed in respect of the 8% Ontario HST that it paid on the consideration for the supplies to it in Ontario of electricity. ... In affirming this finding, Boivin JA distinguished Kevin Davis Dentistry, which gave effect to the expressed Parliamentary intent to “provide for different tax treatment of supplies of orthodontic appliances and orthodontic service” whereas, here, the Ontario regulations did “not amount to as clear an indicator of Parliament’s intent as the GST Act did in Kevin Davis Dentistry ”. ... Canada, 2025 FCA 27 under ETA s. 123(1) – supply. ...