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Current CRA website
Update on the Canada Revenue Agency's administration of the proposed capital gains taxation changes
Individuals and Trusts – Proposed capital gains rule changes effective January 1, 2026 With the proposed change to the effective date, the CRA will issue forms that have been reverted to the currently enacted rate in the coming weeks. The CRA will grant relief in respect of late-filing penalties and arrears interest until June 2, 2025, for impacted T1 Individual filers and until May 1, 2025, for impacted T3 Trust filers to provide additional time for taxpayers reporting capital dispositions to meet their tax filing obligations. ... Corporations – Proposed capital gains rule changes effective January 1, 2026 As the capital gains rate change is now proposed to be effective January 1, 2026, corporations can continue to use existing forms and tax software to file using the one-half inclusion rate until further notice. ...
Current CRA website
Internal Audit - Financial Forecasting
The projections exercise utilizes the existing financial systems (CAS & FPS) as designed. ... By June 2025, document the business requirements and feasibility of expanding the use of FPS while also considering the Agency’s systems’ roadmap, for example the CAS finance transition to S/4HANA. ... By June 2025, distribute the updated guidelines that form part of the RMD quarterly projections call letters to cost centre managers through the financial community. ...
Current CRA website
Individual Income Tax Return Statistics (2023 tax year)
Starting with this edition, to increase the timeliness of the statistics an earlier extraction cut-off date is used (November 30, 2024 versus June 30, 2025). ... For more details, see the Federal Income Tax and Benefit Guide – 2023. ... For more information, see Line 25200 – Non-capital losses of other years. ...
Current CRA website
Directive on Hospitality, Conference and Event Expenditures
Version number: 2.0 Version date: June 16, 2025 On this page Effective date Application Related corporate policy instruments Overview Objective and outcomes Requirements Roles and responsibilities References Enquiries Version history Appendix A – Definitions Appendix B – Guiding Principles Appendix C – Exceptional Hospitality Components Appendix D – Hospitality Cost Limits per Person 1. Effective date 1.1 This version of the Directive on Hospitality, Conference and Event Expenditures (Directive on HCEE) takes effect on June 16, 2025. 1.2 For the full version history of this document, refer to section 10. 1.3 This directive is scheduled for review every five years. ... Appendix D – Hospitality Cost Limits per Person D.1 The hospitality cost per person should be in accordance with the limits in Table 2, which are based on the allowances set out in the Directive on Travel: Appendix B – Allowances within Canada and the Continental U.S.A. ...
News of Note post
20 January 2025- 11:15pm We have translated 7 more CRA severed letters Email this Content We have translated a CRA ruling released three weeks ago and a further 6 CRA interpretations released in March and February of 2001. ... These are additions to our set of 3,083 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 23 ¾ years of releases of such items by the Directorate. ...
News of Note post
17 February 2025- 11:48pm We have translated 7 more CRA interpretations Email this Content We have translated a CRA interpretation released last week and a further 6 CRA interpretations released in January of 2001. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2025-02-12 11 December 2024 External T.I. 2024-1039101E5 F- Vertical amalgamation & former paragraph 84.1(2)(e) Income Tax Act- Section 84.1- Subsection 84.1(2)- Paragraph 84.1(2)(e) s. 87(2)(j.6) continuity rule does not remediate the adverse consequences under the old intergenerational transfer rules of vertically amalgamating the subject corp Income Tax Act- Section 87- Subsection 87(2)- Paragraph 87(2)(j.6) s. 87(2)(j.6) does not apply for purposes of the “old” s. 84.1(2)(e) intergenerational transfer rules 2001-02-02 23 October 2000 Internal T.I. 2000-0027477 F- ALLOCATION DE RETRAITE Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance exclusion for replacement employment at an alleged affiliated employer was not applied 2001-01-19 5 January 2001 External T.I. 2000-0010905 F- Valuation- Freeze shares General Concepts- Fair Market Value- Shares requirement to seek consent detracts to retraction detracts from FMV of freeze preferred shares Income Tax Act- Section 86- Subsection 86(1) right to retract freeze preferred shares must not be fettered 4 January 2001 External T.I. 2000-0047605 F- FRAIS DE DIVERTISSEMENT Income Tax Act- Section 67.1- Subsection 67.1(1) attending shows in order to identity artist recruits might be entertainment Income Tax Act- Section 67.1- Subsection 67.1(2)- Paragraph 67.1(2)(a) s. 67.1(2)(a) exception unavailable for tickets to shows attended to recruit artists 10 January 2001 External T.I. 2000-0049585 F- DEDUCTIBILITE DES INTERETS Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(i) annual payment cap on interest until maturity did not preclude deductibility 5 January 2001 Internal T.I. 2000-0053767 F- IT-92R2 Paragraphe 1 Income Tax Act- Section 9- Timing progress method per IT-92R2 could be used by supplier of kitchen equipment if installed by it pursuant to the building construction plans and title thereto thereupon vested in the building owner Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(b) construction holdbacks not receivable until approved for release 2001-01-05 19 December 2000 External T.I. 2000-0035685 F- RPA TRANSFER AU DECES Income Tax Act- Section 147.3- Subsection 147.3(7) deceased member can have had more than one qualifying spouse or partner ...
News of Note post
10 March 2025- 10:11pm We have translated 6 more CRA interpretations Email this Content We have translated a further 6 CRA interpretations released in December of 2000. ... These are additions to our set of 3,129 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 24 ¼ years of releases of such items by the Directorate. ...
News of Note post
31 March 2025- 11:53pm We have translated 6 more CRA interpretations Email this Content We have translated a further 6 CRA interpretations released in November of 2000. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2000-11-24 3 November 2000 External T.I. 2000-0047535 F- CHNT USAGE-UN IMMEUBLE Income Tax Act- Section 45- Subsection 45(1)- Paragraph 45(1)(a) building of the taxpayer with 4 units treated as 4 separate properties for purposes of the change-in-use rules Income Tax Act- Section 13- Subsection 13(7)- Paragraph 13(7)(b)- Subparagraph 13(7)(b)(ii)- Clause 13(7)(b)(ii)(B) change in use of unit in 4-plex from personal to rental and vice versa 31 October 2000 Internal T.I. 2000-0048427 F- PENSION ALIMENTAIRE-ARRERAGES Income Tax Act- Section 56.1- Subsection 56.1(4)- Support Amount amount of support can be payable under a court order although the amount paid is less 10 November 2000 External T.I. 1999-0008335 F- inclusion revenu exonéré- convention fiscale Income Tax Act- Section 81- Subsection 81(1)- Paragraph 81(1)(a) requirement to include a treaty-exempt receipt in income 9 November 2000 External T.I. 2000-0038955 F- CLAUSE DE CAPACITE DE GAIN Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) ascertaining 5-year earnout period / meaning of “calculated with certainty” 7 November 2000 External T.I. 2000-0040615 F- OPTIONS ET CLAUSE DE CAPACITE DE GAIN Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) IT-426 cost-recovery method not available where earnout is embedded in the variable proceeds received for the granting of a share-sale option with nominal exercise price Income Tax Act- Section 49- Subsection 49(1) granting of earnout option may require full recognition under s. 49(1) on grant date/ legal form of option v. share sale generally followed 7 November 2000 External T.I. 2000-0041815 F- ALLOC. ...
News of Note post
5 May 2025- 11:40pm We have translated 6 more CRA interpretations Email this Content We have translated a further 6 CRA interpretations released in September and August of 2000. ... These are additions to our set of 3,188 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 24 ½ years of releases of such items by the Directorate. ...
News of Note post
12 May 2025- 11:50pm We have translated 7 more CRA interpretations Email this Content We have translated a CRA interpretation released last week and a further 6 CRA interpretations released in August of 2000. ... These are additions to our set of 3,195 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 24 ½ years of releases of such items by the Directorate. ...