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Technical Interpretation - External summary
21 October 2024 External T.I. 2024-1027501E5 - Stacking of investment tax credits and CCA -- summary under Subsection 13(1)
., the actual capital cost grossed-up to $15,000,000 and multiplied by the 50% Class 43.2 rate); It claims the Nova Scotia Capital Investment Tax Credit (“NS CITC”) of 25% of the $10,000,000 capital cost, or $2,500,000 and receives it by way of credit or refund; It claims and receives the Clean Technology Investment Tax Credit (“Clean Tech ITC”) pursuant to s. 127.45, which is calculated as 30% of the capital cost, as reduced by the NS CITC, viewed as government assistance that it can “reasonably be expected to receive” (on December 31, 2024, receipt of the NS CITC is contingent on it receiving, by its filing-due date, an entitlement certificate); It claims an Atlantic Investment Tax Credit (“AITC”) pursuant to s. 127(9) of $750,000, being 10% of the capital cost, again reduced to $7,500,000 by the NS CITC “government assistance” – and receives the AITC by way of credit against federal tax payable in the current year or during the carryforward or carryback period. In 2025, the capital cost of the property will have been reduced (pursuant to s. 13(7.1)(e)) by the two federal tax credits claimed and (pursuant to s. 13(7)(f)) by the NS CITC “assistance” claimed, i.e., to $4,500.000. ...
Current CRA website
What’s new this filing season - CVITP
What’s new this filing season- CVITP Find out about the latest program updates for the 2025 filing season. Program related updates include: Virtual clinics Getting authorization to begin preparing tax returns virtually – script update Auto-fill my return – Submitting the Authorization request – Virtually – script update EFILE ReFILE Volunteer Identification Number PDF version (opens in new window) Virtual clinics The CRA will continue to support virtual clinics for the 2025 filing season. ... ReFILE ReFILE transmission services are open for transmission on February 24, 2025. ...
Current CRA website
Federal income tax and benefit information for 2024
Situations needing a specific guide Tax situation Guide or Information You were a non-resident employed in Canada, carried on business in Canada or disposed of a taxable Canadian property Guide T4058, Non-Resients and Income Tax You were a non-resident who received rental income from real or immovable property in Canada Guide T4144, Income Tax Guide for Electing Under Section 216 You were a non-resident who received certain other types of income from Canada (including pensions and annuities) Electing under section 217 You were a non-resident at any time in 2024 receiving OAS pension from Canada Guide T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents Due dates Your 2024 return and payment are due on or before the date below that applies to you: For most people, the return is due April 30, 2025, and payment is due April 30, 2025 For a self-employed person (and their spouse or common-law partner) with business expenditures that relate primarily to a tax shelter investment, the return is due April 30, 2025, and payment is due April 30, 2025 For a self-employed person (and their spouse or common-law partner) other than those listed above, the return is due June 15, 2025, and payment is due April 30, 2025 For a deceased person (and their surviving spouse or common-law partner), go to Doing taxes for someone who died Exception When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ... Fill out Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction Line 20805 – FHSA deduction Line 20810 – Pooled registered pension plan (PRPP) employer contributions Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional or like dues Line 21300 – Universal child care benefit (UCCB) repayment Line 21400 – Child care expenses Line 21500 – Disability supports deduction NEW! ... For example, a request made in 2025 must relate to a tax year after 2014 to be considered. ...
Current CRA website
About Represent a Client
CRA account help CRA account help – About Represent a Client You may be looking for: Represent someone who died Represent a Client (RAC) is an online portal in your CRA account that gives authorized representatives secure, quick, and easy online access to tax-related information for the individuals, businesses, and trusts they represent. ... This change will roll out in two phases: Phase 1 – May 12, 2025: New business and program account registrations Phase 2 – June 16, 2025: Existing businesses Businesses that want to continue receiving paper mail will need to make a request to activate paper mail and will need to keep their mailing address up-to-date. ...
Current CRA website
Guidance on the Reporting Rules for Digital Platform Operators
Guidance on the Reporting Rules for Digital Platform Operators Part XX of the Income Tax Act On this page Chapter 1 – Introduction The purpose of this guidance Scope of this guidance International context Chapter 2 – Determining reporting platform operators Introduction Step 1 – Is the software or application a platform? ... Step 2 – Is the platform operator excluded from Part XX reporting requirements? ... For example, if a seller provides a personal service in December 2024 but is not paid until January 2025, the consideration for that service would be reported in the Part XX information return for calendar year 2025. ...
News of Note post
7 May 2025- 8:54am The Joint Committee suggests technical amendments Email this Content The Joint Committee has provided a significant list of items where technical amendments would be desirable. ... Summaries of Joint Committee, "Summary of Feedback on Various Technical Issues", 14 April 2025 Joint Committee Submission under s. 18.2(1)- IFR, s. 80(2)(b), s. 18.2(1) – excluded entity – (c), s. 18.2(1) – tax-indifferent, s. 18.2(1) – ATI – C – (a), s. 18.2(1) – excluded lease, s. 183.3(1) – substantive debt – (c), s. 183.3(2), s. 55(5)(e), s. 93.4(1) – FABI, s. 220(3.2), s. 191.1(1) – excluded dividend, and s. 12(13)(b). ...
Current CRA website
GST/HST New Residential Rental Property Rebate
For more information, see “ What is a self‑supply? ” and “ Fair market value limitation ”. ... 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. ...
News of Note post
Its CCA claim for 2025 would be calculated as follows: Capital cost $20M AII per Reg. 1100(2) – A- (c)(ii) (i.e., 1/2 X $20M) $10M Subtotal $30M CCA (50% Class 43.2 rate) $15M The clean tech ITC for 2027 would be 20% of the capital cost of $20M, or $4M. The CCA claim for 2027 would consist of a small ($0.25M) claim for the Class 43.2 property (reflecting a UCC deduction for the 2025 ITC claim in addition to the 2025 and 2026 CCA claims) plus CCA regarding the $10M Class 43.1 acquisition calculated as follows: Capital cost $10M AII per Reg. 1100(2) – A- (b)(iii) (i.e., 5/6 X $10M) $8.33M Subtotal $18.33M CCA (30% Class 43.2 rate) $5.5M The clean tech ITC for 2027 would be 20% of the capital cost of $10M, or $2M. ... Summary of 24 June 2024 External T.I. 2023-1000861E5 under Reg. 1100(2) – A. ...
Current CRA website
Standing Committee on National Finance (NFFN) - November 19, 2024 - Commissioner's binder
The CRA is on track to increase the number of invitations for SimpleFile by Phone to 2M in February 2025. ... The "What We Learned" report will be published on Canada.ca in March 2025. ... They now admit the real number is 31,000 — 113 to 31,000 — impacting 62,000 taxpayers. ...
Current CRA website
Canada Child Benefit and Related Benefits v3.0
New 2025 The new Prince Edward Island child benefit (PEICB) is administered by the CRA under subdivision n.1 of the Prince Edward Island Income Tax Act. ... Period two of the Canada dental benefit ended June 30, 2025. One-time top-up to the Canada housing benefit In December 2022, the CRA processed applications and payments for the one-time top-up to the Canada housing benefit program to assist low-income families with the cost of rent. ... Payments will be integrated with the monthly Canada child benefit (CCB) payments effective January 2025. ...