Search - 广东省2025政府工作报告 一小发展 金句

Briefing for the Minister of National Revenue The First 60 Days The First 60 Days Important Issues Important Issues Overview of the CRA Overview of the CRA Thematic Briefings Thematic Briefings Organization Organization Contacts Contacts Corporate Documents Corporate Documents The First 60 Days On this page First month Proposed briefing schedule Day 1 suggested activities Week 1 suggested activities Week 2 suggested activities Week 3 suggested activities Preliminary list of key decisions – first 60 days Upcoming potential ministerial engagements First month Proposed briefing schedule Day 1 suggested activities Swearing-in ceremony for new ministers/meet the Commissioner Receive transition briefing material Welcome to the Agency Meeting with the Commissioner and Deputy Commissioner Office orientation and administrative decisions, including establishing staff and other logistics Discuss briefing plan – overview of proposed plan for the coming week/month Week 1 suggested activities Briefing, Introduction to the CRA Presentation of overview deck and discussion with the Commissioner and Deputy Commissioner Settling in Email to all CRA staff from the Minister Approval of biography and photograph Approval of signature and letter templates Finalizing office logistics Other demands on Minister’s time (e.g., cabinet business, parliamentary affairs, and constituency office) Administrative briefings Protection of taxpayers information – Section 241, Income Tax Act Security briefing Ministerial authorities and delegations Technical briefing on the expenditure management cycle and CRA budget Transition briefings Briefings on the first 60 days decisions Briefings on important issues Week 2 suggested activities Corporate and thematic briefings, including branch overviews Briefings on important issues Briefings on first 60 days decisions Chair of the Board of Management (briefing/arranged call) Taxpayers' Ombudsperson (briefing/arranged call) Meet and greet with the Agency Management Committee members Briefing on the litigation forecast Week 3 suggested activities Agency briefing on ministerial advisory bodies Advisory Committee on the Charitable Sector Disability Advisory Committee Independent Advisory Board on Eligibility for Journalism Tax Measures Question Period preparation Spokesperson training Cabinet Affairs at the CRA – Introduction Communications briefing Briefing on tax filing season Preliminary list of key decisions – first 60 days Preliminary list of key decisions – first 60 days Subject Description Timing [Redacted] [Redacted] [Redacted] [Redacted] [Redacted] [Redacted] [Redacted] [Redacted] [Redacted] [Redacted] [Redacted] [Redacted] Upcoming potential ministerial engagements Upcoming potential ministerial engagements Event name Description Date Board of Management meeting Minister Bibeau was considering delivering remarks to the Board at their quarterly meetings in January. January 9 or 15, 2025- to be confirmed Document navigation Next: Important Issues Next: Important Issues Page details Date modified: 2025-04-14 ...

CDCP webinar for employers – T4 and T4A updates The Canada Revenue Agency is offering a free webinar on the CDCP and its impact on employers and pension plan administrators on January 29, 2025. ...

The total amount of the LDAP paid in the year cannot be more than the amount calculated using the following formula: A ÷ (B + 3 – C) + D where: A = the FMV of the property held in the plan at the beginning of the year, (excluding the value of locked-in annuity contracts held by the plan trust); B = the greater of 80 and the age of the beneficiary at the beginning of the calendar year; C = the actual age of the beneficiary at the beginning of the calendar year; and D = the total of all periodic payments paid, or deemed to have been paid, under certain locked-in annuity contracts, to the plan trust in the calendar year, if applicable. ... Since Paul will be 60 years old in 2036, the grant can be paid on the contributions from 2016 to 2025 (until he turns 49). ... Therefore, in 2036, the amount that Paul can receive is $10,893.67 calculated by the following LDAP formula which is A ÷ (B + 3 – C) + D: $261,448 ÷ (80 + 3 – 59) + $0 $261,448 ÷ 24 $10,893.67 The non-taxable portion of the LDAP is $8,333.33 and is calculated by the second formula: $10,893.67 × $200,000 ÷ $261,448 Variable B is $200,000 because no DAPs were made before 2036. ...

The total amount of the LDAP paid in the year cannot be more than the amount calculated using the following formula: A ÷ (B + 3 – C) + D where: A = the FMV of the property held in the plan at the beginning of the year, (excluding the value of locked-in annuity contracts held by the plan trust); B = the greater of 80 and the age of the beneficiary at the beginning of the calendar year; C = the actual age of the beneficiary at the beginning of the calendar year; and D = the total of all periodic payments paid, or deemed to have been paid, under certain locked-in annuity contracts, to the plan trust in the calendar year, if applicable. ... Since Paul will be 60 years old in 2036, the grant can be paid on the contributions from 2016 to 2025 (until he turns 49). ... Therefore, in 2036, the amount that Paul can receive is $10,893.67 calculated by the following LDAP formula which is A ÷ (B + 3 – C) + D: $261,448 ÷ (80 + 3 – 59) + $0 $261,448 ÷ 24 $10,893.67 The non-taxable portion of the LDAP is $8,333.33 and is calculated by the second formula: $10,893.67 × $200,000 ÷ $261,448 Variable B is $200,000 because no DAPs were made before 2036. ...

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. ...

Remember these key dates Make sure to mark these key tax-filing dates on your calendar: February 24, 2025 – You can start filing your 2024 return online. April 30, 2025 – Deadline for most individuals to file their return and pay any amount they owe. ... June 15, 2025 – Deadline to file if you or your spouse or common-law partner are self-employed. ...

You can claim the ITC on any later return for a reporting period that ends by December 31, 2025 and is filed by January 31, 2026. ... You can claim an ITC equal to the lesser of the following amounts: A × B = $25 × $345 ÷ $560 = $15.40 and A x B = $25 × 100% = $25 You can claim an ITC of $15.40 for the reimbursement. ... For GST/HST registrants that file annually, this will only apply to their 2024 returns that are due in 2025. ...

Calculation: $120,000 ÷ 4 = $30,000 Corporation B ceases to be compliant on May 31, 2025. ... Calculation: [$120,000 − ($30,000 × 2)] ÷ 6 = $10,000 Therefore, 6 monthly instalment payments of $10,000 are due on July 31, August 31, September 30, October 31, November 30, and December 31, 2025. ... After the wind-up Tax year-end December 31, 2025 First instalment base amount Footnote (4a) Second instalment base amount Footnote (4b) $20,000 12,000 + 6,000 = $18,000 14,000 + 5,000 = $19,000 Footnotes Footnote 4a The first instalment base amount for the parent's 2025 tax year is $18,000. ...

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. ...

And to make it easier to pay back into your RRSP, Budget 2024 recently introduced an extended grace period if you made or make a withdrawal between January 1, 2022 and December 31, 2025. ... CRA’s top self-serve tips This is how we do it – Our personal income tax page offers detailed information about how to file your income tax and benefit return – no matter how late you may be doing it! ... Learn from experience – we’ve used frequently asked questions from other users to share answers to the CRA’s top questions. ...