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Fiscal year of last completed evaluation Not applicable Decision following the results of last evaluation Not applicable Fiscal year of next planned evaluation Not applicable General targeted recipient groups Individuals Initiatives to engage applicants and recipients Not applicable Table 2: Financial information (dollars) for distribution of fuel charges – Canada Carbon Rebate for individuals (statutory) Financial information (dollars) for distribution of fuel charges – Canada Carbon Rebate for individuals (statutory) Type of transfer payment 2024–25 forecast spending 2025–26 planned spending 2026–27 planned spending 2027–28 planned spending Total grants – – – – Total contributions – – – – Total other types of transfer payments 11,665,000,000 3,522,000,000 – – Total program 11,665,000,000 3,522,000,000 – – Distribution of fuel charges – Canada Carbon Rebate for Small Businesses (statutory) Start date December 2024 End date The Government of Canada has made regulations that cease the application of the federal fuel charge, effective April 1, 2025. ... End date The Government of Canada has made regulations that cease the application of the federal fuel charge, effective April 1, 2025. ... Fiscal year of last completed evaluation Not applicable Decision following the results of last evaluation Not applicable Fiscal year of next planned evaluation Not applicable General targeted recipient groups Eligible Farming Businesses Initiatives to engage applicants and recipients Not applicable Table 4: Financial information (dollars) for distribution of fuel charges – to farming businesses (statutory) Financial information (dollars) for distribution of fuel charges – to farming businesses (statutory) Type of transfer payment 2024–25 forecast spending 2025–26 planned spending 2026–27 planned spending 2027–28 planned spending Total grants – – – – Total contributions – – – – Total other types of transfer payments 203,500,000 – – – Total program 203,500,000 – – – Distribution of fuel charges – to provinces and territories (statutory) Start date July 1, 2019 End date The Government of Canada has made regulations that cease the application of the federal fuel charge, effective April 1, 2025. ...

Table of contents Section A What’s new as of July 1, 2025 Federal legislative updates Payroll Deductions Tables Payroll Deductions Online Calculator Let us notify you General information Claim codes Explanation of claim codes Claim code 0 Claim codes 1 to 10 Indexing of federal claim codes amounts Chart 1 – 2025 Federal claim codes (using maximum BPA) Employment income from all sources What's new as of July 1, 2025 The major changes made to this guide since the last edition are outlined. ... Federal legislative updates On May 27, 2025, the Government of Canada tabled a Notice of Ways and Means Motion with proposed legislation that reduces the lowest income tax rate from 15% to 14% effective July 1, 2025. ... Chart 1 – 2025 Federal claim codes (using maximum BPA) Employment income from all sources On Form TD1, under the heading "Income from other employers or payers," employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...

Table of contents Section A What’s new as of July 1, 2025 Federal legislative updates Payroll Deductions Tables Payroll Deductions Online Calculator Let us notify you General information Claim codes Explanation of claim codes Claim code 0 Claim codes 1 to 10 Indexing of federal claim codes amounts Chart 1 – 2025 Federal claim codes (using maximum BPA) Employment income from all sources What's new as of July 1, 2025 The major changes made to this guide since the last edition are outlined. ... Federal legislative updates On May 27, 2025, the Government of Canada tabled a Notice of Ways and Means Motion with proposed legislation that reduces the lowest income tax rate from 15% to 14% effective July 1, 2025. ... Chart 1 – 2025 Federal claim codes (using maximum BPA) Employment income from all sources On the federal and provincial TD1 forms, under the heading "Income from other employers or payers," employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...

Table of contents Section A What’s new as of January 1, 2025 Second additional Quebec Pension Plan contributions (QPP2) Payroll Deductions Tables Payroll Deductions Online Calculator Let us notify you Special Notice Payroll Deductions Tables (T4032) General information Claim codes Explanation of claim codes Claim code 0 Claim codes 1 to 10 Indexing of federal claim codes amounts Chart 1 – 2025 Federal claim codes Employment income from all sources What's new as of January 1, 2025 The major changes made to this guide since the last edition are outlined. ... As of 2025, the YAMPE will be approximately 14% above the YMPE, changing from approximately 7% in 2024. ... Chart 1 – 2025 Federal claim codes Employment income from all sources On Form TD1, under the heading "Income from other employers or payers," employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...

Table of contents Section A What’s new as of January 1, 202 5 Second additional CPP contributions (CPP2) Payroll Deductions Tables Payroll Deductions Online Calculator Let us notify you Special Notice Payroll Deductions Tables (T4032) General information Claim codes Explanation of claim codes Claim code 0 Claim codes 1 to 10 Indexing of federal claim codes amounts Chart 1 – 2025 Federal claim codes Employment income from all sources What's new as of January 1, 2025 The major changes made to this guide since the last edition are outlined. ... As of 2025, the YAMPE will be approximately 14% above the YMPE, changing from approximately 7% in 2024. ... Chart 1 – 2025 Federal claim codes Employment income from all sources On the federal and provincial TD1 forms, under the heading "Income from other employers or payers," employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...

Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 2 – Income On this page… Sole proprietorships Partnerships How to fill in Form T2125, Form T2042, or Form T2121 Part 1 – Identification Part 2 – Internet business activities Part 3 – Income Business and professional income Part 3A – Business income Part 3B – Professional income Part 3C – Gross business or professional income Part 3D – Cost of goods sold and gross profit Farming income Fishing income Sole proprietorships If you are a sole proprietor, fill in all of the applicable areas and lines of: business or professional income on Form T2125, Statement of Business or Professional Activities farming income on Form T2042, Statement of Farming Activities fishing income on Form T2121, Statement of Fishing Activities Partnerships The details of your farming or fishing activities you have to give us depend on the type of partnership you are in. ... For more information, see Line 9945 – Business-use-of-home expenses Enter your share of the net income or loss from the business on Line 9946 – Your net income (loss). ... For information on government insurance programs, see Line 9540 – Other program payments and Line 9542 – Crop insurance. ...