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If you are a senior or a person with a disability, a principal residence is a residence in British Columbia that you occupy or expect to occupy by the end of 2025. If you are not a senior or a person with a disability, a principal residence is a residence in British Columbia that you occupy or expect to occupy by the end of 2025 with a family member who is a senior or a person with a disability. ... You must make or incur the expenditures under the terms of an agreement entered into after February 22, 2022 and paid before April 1, 2025. ...

Saskatchewan benefits for individuals and families To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2024 Income Tax and Benefit Return (s) by April 30, 2025. ... You can claim a credit for investments made in 2024 (that you did not claim a credit for on your 2023 return) or in the first 60 days of 2025. ... Your 2024 notice of assessment or reassessment will show the amount of Saskatchewan graduate tuition tax credit available for 2025. ...

The same is true for the Agency’s collection program, which — through innovation and the use of analytics and technology — also ensures a high level of results. ... 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. ...

Version number: 2.0 Version date: June 16, 2025 On this page Effective date Application Related corporate policy instruments Overview Activities related to hospitality, conferences and events 5.1 Planning 5.2 Pre-approval process 5.3 Hospitality 5.4 Conferences 5.5 Events 5.6 Exceptions References Enquiries Version history Appendix A – Definitions Appendix B – Total Hospitality Expenses Information Form 1. Effective date 1.1 The Procedures on Hospitality, Conference and Event Expenditures (Procedures on HCEE) take effect on June 16, 2025. 1.2 For the version history of this document, refer to section 8. 1.3 These procedures are scheduled for review every five years. ... Appendix B – Total Hospitality Expenses Information Form Total Hospitality Expenses Information Form Page details Date modified: 2025-07-07 ...

Excise duty measures Tobacco and vaping product taxation For information on the excise duty on tobacco, refer to EDN93 Budget 2024 – Changes to Excise Duty Rates on Tobacco Products and EDN94 Budget 2024 – Cigarette Inventory Tax on April 17, 2024. ... For more information on the temporary pause, refer to FCN15, Temporary Relief of the Fuel Charge – Light Fuel Oil For Use Exclusively in Eligible Heating Activities. ... For GST/HST registrants that file annually, this will only apply to their 2024 returns that are due in 2025. ...

Scope of the Privacy Impact Assessment For businesses With the passing of legislative amendments to Part XI of the Excise Tax Act through Bill C-78, An Act respecting temporary cost of living relief (affordability), businesses are temporarily exempt from paying goods and services / harmonized sales tax (GST/HST) on certain goods purchased between December 14, 2024, and February 15, 2025. ... For individuals With the passing of legislative amendments to Part XI of the Excise Tax Act through Bill C‑78, An Act respecting temporary cost of living relief, individuals are temporarily exempt from paying goods and services or harmonized sales tax (GST/HST) on certain goods purchased between December 14, 2024, and February 15, 2025. ... F) Technology & privacy Does the new or modified program or activity involve the implementation of a new electronic system, software or application program including collaborative software (or groupware) that is implemented to support the program or activity in terms of the creation, collection or handling of personal information? ...

Return of Investment Income (T5) What's new Revised – T5 slip On January 31, 2025, the Department of Finance announced that the federal government is deferring the date in which the capital gains inclusion rate would increase from 50% to 66.6667% from June 25, 2024 to January 1, 2026. ... Internet Filing Internet filing will be available from January 13, 2025. Internet file transfer availability Internet filing will be available from January 13, 2025. ...

Definitions Chapter 1 – Participating in the LLP Who can participate in the LLP? ... February 10, 2016 Value of RRSP before contribution $6,500 February 10, 2016, contribution + $8,000 Value after the contribution = $14,500 March 1, 2016 LLP withdrawal − $10,000 Value after withdrawal = $4,500 Stephen determines the part of his contribution that is not deductible as follows: Contribution in the 89 day period before the LLP withdrawal $8,000 Minus: the value after the withdrawal − $4,500 Result = $3,500 Stephen cannot deduct $3,500 of the contribution he made on February 10, 2016, for any year. ... Her repayment period is from 2016 to 2025. For her first repayment year, she needs to repay $750, which is 1/10 of the amount she withdrew. ...

Definitions Chapter 1 – Participating in the LLP Who can participate in the LLP? ... February 10, 2016 Value of RRSP before contribution $6,500 February 10, 2016, contribution + $8,000 Value after the contribution = $14,500 March 1, 2016 LLP withdrawal − $10,000 Value after withdrawal = $4,500 Stephen determines the part of his contribution that is not deductible as follows: Contribution in the 89 day period before the LLP withdrawal $8,000 Minus: the value after the withdrawal − $4,500 Result = $3,500 Stephen cannot deduct $3,500 of the contribution he made on February 10, 2016, for any year. ... Her repayment period is from 2016 to 2025. For her first repayment year, she needs to repay $750, which is 1/10 of the amount she withdrew. ...