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The Trust EFILE service is open for transmission from February 24, 2025, until January 30, 2026. Initial tax returns that you can file using EFILE: For tax years 2021 and later: T3RET – T3 Trust Income Tax and Information Return T3ATH-IND – Amateur Athlete Trust Income Tax Return T3M – Environmental Trust Income Tax Return T3RCA – Retirement Compensation Arrangement (RCA) Part XI.3 Tax Return T3S – Supplementary Unemployment Benefit Plan Income Tax Return For tax years 2023 and later: T3D – Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP T3P – Employees' Pension Plan Income Tax Return T3RI – Registered Investment Income Tax Return T3GR – Group Income Tax and Information Return for RRSP, RRIF, RESP, or RDSP trusts T1061 – Canadian Amateur Athletic Trust Group Information Return T3PRP – T3 Pooled Registered Pension Plan Tax Return Section 216 Returns Note: You can also EFILE the T2000- Calculation of Tax on Agreements to Acquire Shares (Section 207.1(5) of the Income Tax Act) with the above returns, where applicable. ...

For each year, the CRA provides the: Maximum pensionable earnings Year's basic exemption amount Rate you use to calculate the amount of CPP contributions to deduct from your employees' remuneration On this page CPP contribution rates, maximums and exemptions CPP basic exemption amount by pay period References CPP contribution rates, maximums and exemptions CPP contribution rates, maximums and exemptions all years Year Maximum annual pensionable earnings definition: Maximum annual pensionable earnings Basic exemption amount definition: Basic exemption amount Maximum contributory earnings definition: Maximum contributory earnings Employee and employer contribution rate (%) definition: Employee and employer contribution rate Maximum annual employee and employer contribution definition: Maximum annual employee and employer contribution Maximum annual self-employed contribution definition: Maximum annual self-employed contribution 2025 $71,300 $3,500 $67,800 5.95 $4,034.10 $8,068.20 2024 $68,500 $3,500 $65,000 5.95 $3,867.50 $7,735.00 2023 $66,600 $3,500 $63,100 5.95 $3,754.45 $7,508.90 2022 $64,900 $3,500 $61,400 5.70 $3,499.80 $6,999.60 2021 $61,600 $3,500 $58,100 5.45 $3,166.45 $6,332.90 2020 $58,700 $3,500 $55,200 5.25 $2,898.00 $5,796.00 2019 $57,400 $3,500 $53,900 5.10 $2,748.90 $5,497.80 2018 $55,900 $3,500 $52,400 4.95 $2,593.80 $5,187.60 2017 $55,300 $3,500 $51,800 4.95 $2,564.10 $5,128.20 2016 $54,900 $3,500 $51,400 4.95 $2,544.30 $5,088.60 2015 $53,600 $3,500 $50,100 4.95 $2,479.95 $4,959.90 2014 $52,500 $3,500 $49,000 4.95 $2,425.50 $4,851.00 2013 $51,100 $3,500 $47,600 4.95 $2,356.20 $4,712.40 2012 $50,100 $3,500 $46,600 4.95 $2,306.70 $4,613.40 2011 $48,300 $3,500 $44,800 4.95 $2,217.60 $4,435.20 2010 $47,200 $3,500 $43,700 4.95 $2,163.15 $4,326.30 Table legendCPP contribution rates, maximums and exemptions Maximum annual pensionable earnings This is the maximum pensionable earnings on which the employer and employee are required to contribute to the CPP in a year for their employment with that employer. ... Previous years 2000 to 2009 CPP contribution rates, maximums and exemptions 2000 to 2009 Year Maximum annual pensionable earnings Basic exemption amount Maximum contributory earnings Employee and employer contribution rate (%) definition: Employee and employer contribution rate Maximum annual employee and employer contribution Maximum annual self-employed contribution definition: Maximum annual self-employed contribution 2009 $46,300 $3,500 $42,800 4.95 $2,118.60 $4,237.20 2008 $44,900 $3,500 $41,400 4.95 $2,049.30 $4,098.60 2007 $43,700 $3,500 $40,200 4.95 $1,989.90 $3,979.80 2006 $42,100 $3,500 $38,600 4.95 $1,910.70 $3,821.40 2005 $41,100 $3,500 $37,600 4.95 $1,861.20 $3,722.40 2004 $40,500 $3,500 $37,000 4.95 $1,831.50 $3,663.00 2003 $39,900 $3,500 $36,400 4.95 $1,801.80 $3,603.60 2002 $39,100 $3,500 $35,600 4.70 $1,673.20 $3,346.40 2001 $38,300 $3,500 $34,800 4.30 $1,496.40 $2,992.80 2000 $37,600 $3,500 $34,100 3.90 $1,329.90 $2,659.80 1990 to 1999 CPP contribution rates, maximums and exemptions 1990 to 1999 Year Maximum annual pensionable earnings Basic exemption amount Maximum contributory earnings Employee and employer contribution rate (%) definition: Employee and employer contribution rate Maximum annual employee and employer contribution Maximum annual self-employed contribution definition: Maximum annual self-employed contribution 1999 $37,400 $3,500 $33,900 3.50 $1,186.50 $2,373.00 1998 $36,900 $3,500 $33,400 3.20 $1,068.80 $2,137.60 1997 $35,800 $3,500 $32,300 2.925 Footnote * $944.78 $1,889.55 1996 $35,400 $3,500 $31,900 2.80 $893.20 $1,786.40 1995 $34,900 $3,400 $31,500 2.70 $850.50 $1,701.00 1994 $34,400 $3,400 $31,000 2.60 $806.00 $1,612.00 1993 $33,400 $3,300 $30,100 2.50 $752.50 $1,505.00 1992 $32,200 $3,200 $29,000 2.40 $696.00 $1,392.00 1991 $30,500 $3,000 $27,500 2.30 $632.50 $1,265.00 1990 $28,900 $2,800 $26,100 2.20 $574.20 $1,148.40 Footnote * For 1997, the CPP rate was adjusted to 3.0% with a payment on filing a return (max. $969). ... References Legislation CPP: 11.1(1) Contribution rate – 1966 to 1986 CPP: 11.1(2) Contribution rates after 1986 CPP: 11.2 First and second additional contribution rates CPP: 16 Maximum contributory earnings CPP: 17 Maximum pensionable earnings CPP: 19 Basic exemption CPP: 20 Year’s basic exemption CPP: Schedule 1 Contribution rates CPP: Schedule 2 First and second additional contribution rates Document navigation Next: Determine if a benefit is taxable Page details Date modified: 2025-02-25 ...

Partnership A partnership that allocates the Clean Hydrogen ITC to its corporate members must: Provide a Statement of Partnership Income (T5013) (Open in a new tab) to each corporate member Until this form is updated to include the Clean Hydrogen ITC, a partnership must notify each member in writing of their allocated share for the year of: The Clean Hydrogen ITC Labour requirements addition to tax Clean Hydrogen ITC recapture, if any File the details of how the ITC was calculated with the Partnership Information Return for the fiscal year A form for this will be available at a later date Until this form is available, you must provide appropriate information with your return A corporation that is a member of a partnership must include: Investment Tax Credit – Corporations (T2SCH31) (Open in a new tab) Claim the amount of credit allocated from the partnership at line 140 of Schedule 31 (T2SCH31). ... Refer to: When to file your corporation income tax return The CRA may accept late filing of the appropriate information, if filed by the later of December 31, 2025, and one year after the filing due date. ... Use the " + Attachments" button to attach all supporting documentation. ...

A corporation that is a member of a partnership must include: Investment Tax Credit – Corporations (T2SCH31) (Open in a new tab) Claim the amount of credit allocated from the partnership at line 200 of Schedule 31 (T2SCH31) A copy of the notification in writing for any allocated amounts related to the CCUS ITC that you received from the partnership. ... Previous year filing If you have a tax year ending in 2022, 2023, or 2024, you can file the CCUS ITC claim with the CRA by the later of: December 31, 2025, and One year after the filing-due date If you have already filed your corporate income tax return for 2022 or 2023, you can: request a reassessment electronically using the latest commercial tax preparation software packages, or send a letter to the tax centre that serves the corporation provide the appropriate information with your reassessment request for these prior years Refer to: How to request a reassessment (Open in a new tab) Refer to: What to provide with your return Provide appropriate information with your return Claimants are responsible for the information in their claim. ... Use the " + Attachments" button to attach all supporting documentation. ...

Actuarial valuation reports (AVRs) for IPPs Footnote 3 sent after January 6, 2025, must use apportionment methods that are consistent with this bulletin. For AVRs sent, but not approved, before January 6, 2025, the actuary must still allocate the assets and liabilities appropriately to get CRA approval of employer contributions. ... Prorated to liabilities This method is similar to the Asset apportionment – prorated to liabilities method. ...

Beginning in 2025, all returns in a submission must be of the same return type. ... You will now be informed via email of filings made on your behalf – if another company files your returns, and we have your email address on file, we will send you an email notifying you of the filing of your return. ... Today we talked about: Changes to Internet File Transfers Submitting one information return type per file Online validations / New reports T619 updates and new fields Using Internet File Transfer (XML) Common error messages Recommendations Tax administration is as complex as life itself. ...

Watch your limit when contributing to your Tax-Free Savings Account The best way to get the most out of your Tax-Free Savings Account while staying within your limits is to: Remember that the annual TFSA dollar limit is for all your TFSAs Calculate your contribution room before you contribute (check My Account + your contributions through your financial institution) Keep in mind that withdrawals aren’t added back to your contribution room until the next year Here’s some common mistakes people make when it comes to contributing to their TFSA: Scenario 1: Managing more than one TFSA with different financial institutions Johnny, an 18-year old resident of Canada, opens his first TFSA in February 2022 with Rose Bank. ... Twyla does not realize that if she returns any of the withdrawn amount before 2025, she will have an excess amount in her TFSA and will be charged a tax equal to 1% of the highest excess TFSA amount for each month that the excess stays in her account. ...

For 2005 and 2006, the answer is the same as for Example 2. 2007 Calculate the total pension in 2007 (6 months × €510 = €3,060) Convert the total pension in 2007 and enter on line 115 (€3,060 × 1.4691 = $4,495) Prorate the non-taxable amount from 2006 in year of death 181/365 days (€3,030 × 181/365 = €1,515) (181/365 of step 4 of example 2-2006) Convert the prorated non-taxable amount determined in 2006 and enter on line 256 (€1,515 × 1.4691 = $2,226) 3(b) How is the widow taxed in 2007 to 2009? ... 2006 Calculate your total pension in 2006 (6 months × €520 = €3,120) Convert your total pension in 2006 and enter on line 115 (€3,120 × 1.4237 = $4,442) Calculate the taxable amount for 2006 (€3,120 × 52% = €1,622) (from the chart below, 52% of the total foreign pension received in 2006 is taxable) Calculate the non-taxable amount for 2006 (€3,120- €1,622 = €1,498) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2006 and enter on line 256 (€1,498 × 1.4237 = $2,133) 2007 Calculate your total pension in 2007 6 months × €520 = €3,120 6 months × €530 = €3,180 total €6,300 Convert your total pension in 2007 and enter on line 115 (€6,300 × 1.4691 = $9,255) Calculate the taxable amount for 2007 (€6,300 ×52% = €3,276) (from the chart below, 52% of the total foreign pension received in 2007 is taxable) Calculate the non-taxable amount for 2007 (€6,300- €3,276 = €3,024) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2007 and enter on line 256 (€3,024 ×1.4691 = $4,443) The non-taxable amount claimed in 2007 will remain fixed at €3,024 for the entire time the pension is paid to that individual (except in the year of death). ... Table of rates to be used in calculating the taxable portion of social security pensions Year pension starts Percentage taxable Year pension starts Percentage taxable 2005 or earlier 50 2023 83 2006 52 2024 84 2007 54 2025 85 2008 56 2026 86 2009 58 2027 87 2010 60 2028 88 2011 62 2029 89 2012 64 2030 90 2013 66 2031 91 2014 68 2032 92 2015 70 2033 93 2016 72 2034 94 2017 74 2035 95 2018 76 2036 96 2019 78 2037 97 2020 80 2038 98 2021 81 2039 99 2022 82 2040 and onwards 100 Date modified: 2012-08-08 ...

For 2005 and 2006, the answer is the same as for Example 2. 2007 Calculate the total pension in 2007 (6 months × €510 = €3,060) Convert the total pension in 2007 and enter on line 115 (€3,060 × 1.4691 = $4,495) Prorate the non-taxable amount from 2006 in year of death 181/365 days (€3,030 × 181/365 = €1,515) (181/365 of step 4 of example 2-2006) Convert the prorated non-taxable amount determined in 2006 and enter on line 256 (€1,515 × 1.4691 = $2,226) 3(b) How is the widow taxed in 2007 to 2009? ... 2006 Calculate your total pension in 2006 (6 months × €520 = €3,120) Convert your total pension in 2006 and enter on line 115 (€3,120 × 1.4237 = $4,442) Calculate the taxable amount for 2006 (€3,120 × 52% = €1,622) (from the chart below, 52% of the total foreign pension received in 2006 is taxable) Calculate the non-taxable amount for 2006 (€3,120- €1,622 = €1,498) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2006 and enter on line 256 (€1,498 × 1.4237 = $2,133) 2007 Calculate your total pension in 2007 6 months × €520 = €3,120 6 months × €530 = €3,180 total €6,300 Convert your total pension in 2007 and enter on line 115 (€6,300 × 1.4691 = $9,255) Calculate the taxable amount for 2007 (€6,300 ×52% = €3,276) (from the chart below, 52% of the total foreign pension received in 2007 is taxable) Calculate the non-taxable amount for 2007 (€6,300- €3,276 = €3,024) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2007 and enter on line 256 (€3,024 ×1.4691 = $4,443) The non-taxable amount claimed in 2007 will remain fixed at €3,024 for the entire time the pension is paid to that individual (except in the year of death). ... Table of rates to be used in calculating the taxable portion of social security pensions Table of rates to be used in calculating the taxable portion of social security pensions Year pension starts Percentage taxable Year pension starts Percentage taxable 2005 or earlier 50 2023 83 2006 52 2024 84 2007 54 2025 85 2008 56 2026 86 2009 58 2027 87 2010 60 2028 88 2011 62 2029 89 2012 64 2030 90 2013 66 2031 91 2014 68 2032 92 2015 70 2033 93 2016 72 2034 94 2017 74 2035 95 2018 76 2036 96 2019 78 2037 97 2020 80 2038 98 2021 81 2039 99 2022 82 2040 and onwards 100 Page details Date modified: 2012-08-07 ...