Search - 润华 最新动态 2025

The Board sometimes reviewed submissions from publications that no longer exist due to declining advertising revenue and the economics of an increasingly fragmented market — a trend that has accelerated during the pandemic. ... Tax measures to support journalism The 2019 federal budget announced three income tax measures to support journalism: Canadian journalism labour tax credit — a 25% refundable labour tax credit for salary or wages payable in respect of an eligible newsroom employee on or after January 1, 2019 Digital news subscription tax credit — a 15% non-refundable personal income tax credit to allow individuals to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025 Registered journalism organization — a new type of qualified donee for not-for-profit journalism organizations, beginning on January 1, 2020 To be eligible for these measures, an organization must first be designated as a QCJO. ... Retrieved from: nybooks.com/articles/2020/02/27/can-journalism-be-saved/ Return to footnote 3 referrer Footnote 4 Olsen, Ragnhild Kristine, Victor Pickard & Oscar Westlund. (2020). ...

Minister of National Revenue Word from the Chair “ The Board recognizes the importance of supporting the country's news organizations to ensure Canadians continue to have access to new, factual and important information about issues, events, governments and other matters of public interest. ” As the Board concludes its third year, the process for designating qualified Canadian journalism organizations evolves and matures. ... The three tax measures introduced by the Government in Budget 2019 are: Canadian journalism labour tax credit – a 25% refundable labour tax credit for salary or wages payable in respect of an eligible newsroom employee on or after January 1, 2019; Digital news subscription tax credit – a 15% non-refundable personal income tax credit to allow individual subscribers to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025; and Registered journalism organization – a new type of qualified donee for not-for-profit journalism organizations, since January 1, 2020. ...

For example, your request made in 2025 must relate to a penalty for a tax year or fiscal period ending in 2015 or later. ... For example, your request made in 2025 must relate to interest that accrued in 2015 or later. ... Forms and publications Guide T4012, T2 Corporation – Income Tax Guide Guide T7B-CORP, Corporation Instalment Guide Information Circular IC07-1, Taxpayer Relief Provisions Form T1178, General Index of Financial Information – Short Form T2SCH1, Net Income (Loss) for Income Tax Purposes Form T2SCH125, Income Statement Information Form T5013, Statement of Partnership Income Form T5013SCH1, Net Income (Loss) for Income Tax Purposes Form T5013SCH125, Income Statement Information Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest Page details Date modified: 2025-03-12 ...

To claim the rebate of $1,500 (15% × $10,000) for the HST paid on the portion of the vehicle purchase price reasonably attributable to the special features incorporated into the vehicle, the individual has to complete and sign Form GST518 and submit it to the CRA by October 31, 2025. ... The individual pays $1,775 GST (5% × [$32,500 + $3,000]) to the Canada Border Services Agency in respect of the importation of the van into Ontario. ... They pay $2,352 (8% × [$28,500 + $900]) for the provincial part of the HST to the registration authority, calculated on the total value of the car. ...

Appendix C: Daily Meal Rates at Locations Abroad Effective: April 1, 2025 Notes: (A) The meal rates are reviewed every quarter and resulting revisions, if any, are effective January 1, April 1, July 1 and October 1. ... Appendix C – Daily Meal Rates at Locations Abroad Country City Meal Rate Incidental Amount Grand Total (taxes&nbspincluded) Breakfast Lunch Dinner Total Meals (taxes&nbspincluded) Afghanistan – US Dollar (USD) Kabul * * * * 17.50 CAD * Kandahar * * * * 17.50 CAD * Other * * * * 17.50 CAD * Albania – Euro (EUR) Tirana 13.10 21.30 30.25 64.65 20.69 85.34 Other 10.48 17.04 24.20 51.72 16.55 68.27 Algeria – Canadian Dollar (CAD) Algiers 38.30 70.40 95.60 204.30 65.38 269.68 Other 30.64 56.32 76.48 163.44 52.30 215.74 Andorra – Euro (EUR) Note: One rate for country Andorra la Vella * * * * 17.50 CAD * Angola – Canadian Dollar (CAD) Luanda * 95.65 113.20 208.85 83.54 292.39 Other * 76.52 90.56 167.08 66.83 233.91 Anguilla – US Dollar (USD) Note: One rate for country The Valley 31.90 77.15 104.30 213.35 68.27 281.62 Antarctica – Canadian Dollar (CAD) Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – US Dollar (USD) Note: One rate for country St. ... Petersburg 2,915.00 4,200.00 6,430.00 13,545.00 4,334.40 17,879.40 Other 2,216.00 3,800.00 5,444.00 11,460.00 3,667.20 15,127.20 Rwanda – Rwanda Franc (RWF) Kigali 20,850.00 24,500.00 29,900.00 75,250.00 24,080.00 99,330.00 Other 16,680.00 19,600.00 23,920.00 60,200.00 19,264.00 79,464.00 Saint Helena – Saint Helena Pound (SHP) NOTE: One Rate for Country Jamestown * * * * 17.50 CAD * Saint Kitts and Nevis – US Dollar (USD) NOTE: One Rate for Country Basseterre 31.50 61.70 78.90 172.10 55.07 227.17 Saint Lucia – East Caribbean Dollar (XCD) NOTE: One Rate for Country Castries 68.50 148.50 199.00 416.00 133.12 549.12 Saint Martin – Euro (EUR) NOTE: One Rate for Country Marigot 19.00 51.35 64.80 135.15 43.25 178.40 Saint Vincent and the Grenadines- East Caribbean Dollar (XCD) NOTE: One Rate for Country Kingstown 53.50 100.50 144.50 298.50 95.52 394.02 Saint-Pierre-et-Miquelon- Euro (EUR) NOTE: One Rate for Country Saint-Pierre * * * * 17.50 CAD * Samoa – Tala (WST) NOTE: One Rate for Country Apia 61.00 132.00 171.00 364.00 116.48 480.48 San Marino – Euro (EUR) NOTE: One Rate for Country San Marino * * * * 17.50 CAD * Sao Tomé and Principe – US Dollar (USD) NOTE: One Rate for Country Sao Tomé 23.85 36.45 47.25 107.55 34.42 141.97 Saudi Arabia – Saudi Riyal (SAR) Jeddah 116.50 178.50 220.50 515.50 164.96 680.46 Riyadh 115.00 150.00 217.50 482.50 154.40 636.90 Other 92.00 120.00 174.00 386.00 123.52 509.52 Senegal – CFA Franc BCEAO (XOF) Dakar 9,600.00 16,050.00 23,600.00 49,250.00 15,760.00 65,010.00 Other 7,680.00 12,840.00 18,880.00 39,400.00 12,608.00 52,008.00 Serbia – Euro (EUR) Belgrade 26.15 35.35 46.00 107.50 34.40 141.90 Other 20.92 28.28 36.80 86.00 27.52 113.52 Seychelles – Seychelles Rupee (SCR) NOTE: One Rate for Country Victoria 736.00 897.00 963.00 2,596.00 830.72 3,426.72 Sierra Leone – Leone (SLL) Freetown * 842.00 1,027.00 1,869.00 747.60 2,616.60 Other * 673.60 821.60 1,495.20 598.08 2,093.28 Singapore – Singapore Dollar (SGD) NOTE: One Rate for Country Singapore 46.10 70.05 88.45 204.60 65.47 270.07 Sint Maarten – Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country Phillipsburg 48.20 93.20 124.70 266.10 85.15 351.25 Slovakia – Euro (EUR) Bratislava 25.70 44.75 66.65 137.10 43.87 180.97 Other 20.56 35.80 53.32 109.68 35.10 144.78 Slovenia – Euro (EUR) Ljubljana 18.10 35.90 49.40 103.40 33.09 136.49 Other 14.48 28.72 39.52 82.72 26.47 109.19 Solomon Islands – Solomon Islands Dollar (SBD) NOTE: One Rate for Country Honiara 185.50 334.50 424.00 944.00 302.08 1,246.08 Somalia – Somali Shilling (SOS) NOTE: One Rate for Country Mogadiscio * * * * 17.50 CAD * South Africa – Rand (ZAR) Cape Town 232.50 380.00 516.00 1,128.50 361.12 1,489.62 Durban 244.00 442.50 596.50 1,283.00 410.56 1,693.56 Johannesburg 274.00 433.00 574.00 1,281.00 409.92 1,690.92 Pretoria 194.50 286.50 370.50 851.50 272.48 1,123.98 Other 155.60 229.20 296.40 681.20 217.98 899.18 South Sudan – Canadian Dollar (CAD) Juba 24.70 46.45 52.95 124.10 39.71 163.81 Other 19.76 37.16 42.36 99.28 31.77 131.05 Spain – Euro (EUR) Barcelona 20.05 40.20 53.80 114.05 36.50 150.55 Madrid 25.40 40.00 57.65 123.05 39.38 162.43 Other 20.32 32.00 46.12 98.44 31.50 129.94 Sri Lanka – Sri Lanka Rupee (LKR) Colombo 5,810.00 8,270.00 12,360.00 26,440.00 8,460.80 34,900.80 Other 4,648.00 6,616.00 9,888.00 21,152.00 6,768.64 27,920.64 Sudan – Canadian Dollar (CAD) Khartoum 41.85 57.10 70.80 169.75 54.32 224.07 Other 33.48 45.68 56.64 135.80 43.46 179.26 Suriname – Canadian Dollar (CAD) NOTE: One Rate for Country Paramaribo * 63.30 90.75 154.05 61.62 215.67 Sweden – Swedish Krona (SEK) Stockholm 343.00 622.00 775.00 1,740.00 556.80 2,296.80 Other 274.40 497.60 620.00 1,392.00 445.44 1,837.44 Switzerland – Swiss Franc (CHF) Bern 26.00 56.80 73.00 155.80 49.86 205.66 Davos 29.30 60.55 81.15 171.00 54.72 225.72 Geneva 44.05 59.90 77.90 181.85 58.19 240.04 Zurich 30.60 60.05 76.35 167.00 53.44 220.44 Other 20.80 45.44 58.40 124.64 39.88 164.52 Syria – Syrian Pound (SYP) Damascus * * * * 17.50 CAD * Other * * * * 17.50 CAD * Taiwan – New Taiwan Dollar (TWD) NOTE: One Rate for Country Taipei 860.00 1,315.00 1,625.00 3,800.00 1,216.00 5,016.00 Tajikistan – US Dollar (USD) NOTE: One Rate for Country Dushanbe 17.15 23.85 28.90 69.90 22.37 92.27 Tanzania – Canadian Dollar (CAD) Dar es Salaam 22.20 31.35 37.85 91.40 29.25 120.65 Other 17.76 25.08 30.28 73.12 23.40 96.52 Thailand – Baht (THB) Bangkok 910.00 1,275.00 1,450.00 3,635.00 1,163.20 4,798.20 Other 728.00 1,020.00 1,160.00 2,908.00 930.56 3,838.56 Timor-Leste (formerly East Timor)- US Dollar (USD) NOTE: One Rate for Country Dili 11.95 29.10 40.20 81.25 26.00 107.25 Togo – CFA Franc BCEAO (XOF) Lomé 9,650.00 19,200.00 22,400.00 51,250.00 16,400.00 67,650.00 Other 7,720.00 15,360.00 17,920.00 41,000.00 13,120.00 54,120.00 Tokelau – New Zealand Dollar (NZD) NOTE: One Rate for Country Tokelau * * * * 17.50 CAD * Tonga – Pa'anga (TOP) NOTE: One Rate for Country Nuku'alofa 50.05 95.40 131.15 276.60 88.51 365.11 Trinidad and Tobago – Trinidad and Tobago Dollar (TTD) Port of Spain 182.50 268.00 411.00 861.50 275.68 1,137.18 Tobago 164.00 248.50 402.00 814.50 260.64 1,075.14 Tunisia – Tunisian Dinar (TND) Tunis 57.50 110.50 135.00 303.00 96.96 399.96 Other 46.00 88.40 108.00 242.40 77.57 319.97 Turkey – Euro (EUR) Ankara 30.95 27.70 36.15 94.80 30.34 125.14 Istanbul 29.30 29.65 38.65 97.60 31.23 128.83 Other 24.76 22.16 28.92 75.84 24.27 100.11 Turkmenistan – New Manat (TMT) NOTE: One Rate for Country Ashgabat 123.50 222.50 269.50 615.50 196.96 812.46 Turks and Caicos (Grand Turk)- US Dollar (USD) Cockburn Town 30.90 54.70 78.40 164.00 52.48 216.48 Turks and Caicos (Providenciales)- US Dollar (USD) Provo 32.75 60.00 86.90 179.65 57.49 237.14 Tuvalu – Australian Dollar (AUD) NOTE: One Rate for Country Funafuti * * * * 17.50 CAD * Uganda – Uganda Shilling (UGX) Kampala 80,400.00 94,000.00 115,100.00 289,500.00 92,640.00 382,140.00 Other 64,320.00 75,200.00 92,080.00 231,600.00 74,112.00 305,712.00 Ukraine – Hryvnia (UAH) Kyiv 980.00 1,535.00 2,125.00 4,640.00 1,484.80 6,124.80 Other 784.00 1,228.00 1,700.00 3,712.00 1,187.84 4,899.84 United Arab Emirates – United Arab Emirates Dirham (AED) Abu Dhabi 158.50 242.00 340.00 740.50 236.96 977.46 Dubai 116.50 227.50 305.00 649.00 207.68 856.68 Other 126.80 193.60 272.00 592.40 189.57 781.97 United Kingdom (includes Northern Ireland)- Pound Sterling (GBP) London 26.80 45.25 59.40 131.45 42.06 173.51 Other 21.44 36.20 47.52 105.16 33.65 138.81 United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands)- US Dollar (USD) Outside Continental USA 28.40 27.40 57.70 113.50 17.50 131.00 Uruguay – Canadian Dollar (CAD) Montevideo 40.65 70.70 83.15 194.50 62.24 256.74 Other 32.52 56.56 66.52 155.60 49.79 205.39 Uzbekistan – US Dollar (USD) NOTE: One Rate for Country Tashkent 12.90 19.85 29.55 62.30 19.94 82.24 Vanuatu – Vatu (VUV) Port Vila 3,690.00 6,250.00 8,340.00 18,280.00 5,849.60 24,129.60 Other 2,952.00 5,000.00 6,672.00 14,624.00 4,679.68 19,303.68 Venezuela – Canadian Dollar (CAD) Caracas * * * * 17.50 CAD * Other * * * * 17.50 CAD * Vietnam – Vietnamese Dong (VND) Hanoi 579,000.00 970,000.00 1,221,000.00 2,770,000.00 886,400.00 3,656,400.00 Ho Chi Minh City 506,000.00 914,000.00 1,144,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 463,200.00 776,000.00 976,800.00 2,216,000.00 709,120.00 2,925,120.00 Virgin Islands (British) – US Dollar (USD) NOTE: One Rate for Country Road Town 25.60 52.50 71.05 149.15 47.73 196.88 Yemen – US Dollar (USD) Aden * * * * 17.50 CAD * Sana'a * * * * 17.50 CAD * Other * * * * 17.50 CAD * Zambia – US Dollar (USD) Lusaka 9.10 15.80 18.85 43.75 14.00 57.75 Other 7.28 12.64 15.08 35.00 11.20 46.20 Zimbabwe – US Dollar (USD) Harare 34.30 56.15 72.15 162.60 52.03 214.63 Other 27.44 44.92 57.72 130.08 41.63 171.71 Page details Date modified: 2025-03-31 ...

Appendix C: Daily Meal Rates at Locations Abroad Effective: January 1, 2025 Notes: (A) The meal rates are reviewed every quarter and resulting revisions, if any, are effective January 1, April 1, July 1 and October 1. ... Appendix C – Daily Meal Rates at Locations Abroad Country City Meal Rate Incidental Amount Grand Total (taxes&nbspincluded) Breakfast Lunch Dinner Total Meals (taxes&nbspincluded) Afghanistan – US Dollar (USD) Kabul * * * * 17.50 CAD * Kandahar * * * * 17.50 CAD * Other * * * * 17.50 CAD * Albania – Euro (EUR) Tirana 13.10 21.30 30.25 64.65 20.69 85.34 Other 10.48 17.04 24.20 51.72 16.55 68.27 Algeria – Canadian Dollar (CAD) Algiers 38.30 70.40 95.60 204.30 65.38 269.68 Other 30.64 56.32 76.48 163.44 52.30 215.74 Andorra – Euro (EUR) Note: One rate for country Andorra la Vella * * * * 17.50 CAD * Angola – Canadian Dollar (CAD) Luanda * 95.65 113.20 208.85 83.54 292.39 Other * 76.52 90.56 167.08 66.83 233.91 Anguilla – US Dollar (USD) Note: One rate for country The Valley 25.25 61.10 82.55 168.90 54.05 222.95 Antarctica – Canadian Dollar (CAD) Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – US Dollar (USD) Note: One rate for country St. ... Petersburg 2,915.00 4,200.00 6,430.00 13,545.00 4,334.40 17,879.40 Other 2,216.00 3,800.00 5,444.00 11,460.00 3,667.20 15,127.20 Rwanda – Rwanda Franc (RWF) Kigali 20,850.00 24,500.00 29,900.00 75,250.00 24,080.00 99,330.00 Other 16,680.00 19,600.00 23,920.00 60,200.00 19,264.00 79,464.00 Saint Helena – Saint Helena Pound (SHP) NOTE: One Rate for Country Jamestown * * * * 17.50 CAD * Saint Kitts and Nevis – US Dollar (USD) NOTE: One Rate for Country Basseterre 31.50 61.70 78.90 172.10 55.07 227.17 Saint Lucia – East Caribbean Dollar (XCD) NOTE: One Rate for Country Castries 68.50 148.50 199.00 416.00 133.12 549.12 Saint Martin – Euro (EUR) NOTE: One Rate for Country Marigot 19.00 51.35 64.80 135.15 43.25 178.40 Saint Vincent and the Grenadines- East Caribbean Dollar (XCD) NOTE: One Rate for Country Kingstown 53.50 100.50 144.50 298.50 95.52 394.02 Saint-Pierre-et-Miquelon- Euro (EUR) NOTE: One Rate for Country Saint-Pierre * * * * 17.50 CAD * Samoa – Tala (WST) NOTE: One Rate for Country Apia 61.00 132.00 171.00 364.00 116.48 480.48 San Marino – Euro (EUR) NOTE: One Rate for Country San Marino * * * * 17.50 CAD * Sao Tomé and Principe – US Dollar (USD) NOTE: One Rate for Country Sao Tomé 23.85 36.45 47.25 107.55 34.42 141.97 Saudi Arabia – Saudi Riyal (SAR) Jeddah 116.50 178.50 220.50 515.50 164.96 680.46 Riyadh 115.00 150.00 217.50 482.50 154.40 636.90 Other 92.00 120.00 174.00 386.00 123.52 509.52 Senegal – CFA Franc BCEAO (XOF) Dakar 9,600.00 16,050.00 23,600.00 49,250.00 15,760.00 65,010.00 Other 7,680.00 12,840.00 18,880.00 39,400.00 12,608.00 52,008.00 Serbia – Euro (EUR) Belgrade 26.15 35.35 46.00 107.50 34.40 141.90 Other 20.92 28.28 36.80 86.00 27.52 113.52 Seychelles – Seychelles Rupee (SCR) NOTE: One Rate for Country Victoria 736.00 897.00 963.00 2,596.00 830.72 3,426.72 Sierra Leone – Leone (SLL) Freetown 508.00 1,142.00 1,337.00 2,987.00 955.84 3,942.84 Other 406.40 913.60 1,069.60 2,389.60 764.67 3,154.27 Singapore – Singapore Dollar (SGD) NOTE: One Rate for Country Singapore 46.10 70.05 88.45 204.60 65.47 270.07 Sint Maarten – Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country Phillipsburg 48.20 93.20 124.70 266.10 85.15 351.25 Slovakia – Euro (EUR) Bratislava 25.70 44.75 66.65 137.10 43.87 180.97 Other 20.56 35.80 53.32 109.68 35.10 144.78 Slovenia – Euro (EUR) Ljubljana 19.50 36.95 55.10 111.55 35.70 147.25 Other 15.60 29.56 44.08 89.24 28.56 117.80 Solomon Islands – Solomon Islands Dollar (SBD) NOTE: One Rate for Country Honiara 185.50 334.50 424.00 944.00 302.08 1,246.08 Somalia – Somali Shilling (SOS) NOTE: One Rate for Country Mogadiscio * * * * 17.50 CAD * South Africa – Rand (ZAR) Cape Town 232.50 380.00 516.00 1,128.50 361.12 1,489.62 Durban 244.00 442.50 596.50 1,283.00 410.56 1,693.56 Johannesburg 274.00 433.00 574.00 1,281.00 409.92 1,690.92 Pretoria 194.50 286.50 370.50 851.50 272.48 1,123.98 Other 155.60 229.20 296.40 681.20 217.98 899.18 South Sudan – Canadian Dollar (CAD) Juba 24.70 46.45 52.95 124.10 39.71 163.81 Other 19.76 37.16 42.36 99.28 31.77 131.05 Spain – Euro (EUR) Barcelona 20.05 40.20 53.80 114.05 36.50 150.55 Madrid 25.40 40.00 57.65 123.05 39.38 162.43 Other 20.32 32.00 46.12 98.44 31.50 129.94 Sri Lanka – Sri Lanka Rupee (LKR) Colombo 5,810.00 8,270.00 12,360.00 26,440.00 8,460.80 34,900.80 Other 4,648.00 6,616.00 9,888.00 21,152.00 6,768.64 27,920.64 Sudan – Canadian Dollar (CAD) Khartoum 41.85 57.10 70.80 169.75 54.32 224.07 Other 33.48 45.68 56.64 135.80 43.46 179.26 Suriname – Canadian Dollar (CAD) NOTE: One Rate for Country Paramaribo * 63.30 90.75 154.05 61.62 215.67 Sweden – Swedish Krona (SEK) Stockholm 343.00 622.00 775.00 1,740.00 556.80 2,296.80 Other 274.40 497.60 620.00 1,392.00 445.44 1,837.44 Switzerland – Swiss Franc (CHF) Bern 26.00 56.80 73.00 155.80 49.86 205.66 Davos 29.30 60.55 81.15 171.00 54.72 225.72 Geneva 44.05 59.90 77.90 181.85 58.19 240.04 Zurich 30.60 60.05 76.35 167.00 53.44 220.44 Other 20.80 45.44 58.40 124.64 39.88 164.52 Syria – Syrian Pound (SYP) Damascus * * * * 17.50 CAD * Other * * * * 17.50 CAD * Taiwan – New Taiwan Dollar (TWD) NOTE: One Rate for Country Taipei 860.00 1,315.00 1,625.00 3,800.00 1,216.00 5,016.00 Tajikistan – US Dollar (USD) NOTE: One Rate for Country Dushanbe 17.15 23.85 28.90 69.90 22.37 92.27 Tanzania – Canadian Dollar (CAD) Dar es Salaam 22.20 31.35 37.85 91.40 29.25 120.65 Other 17.76 25.08 30.28 73.12 23.40 96.52 Thailand – Baht (THB) Bangkok 910.00 1,275.00 1,450.00 3,635.00 1,163.20 4,798.20 Other 728.00 1,020.00 1,160.00 2,908.00 930.56 3,838.56 Timor-Leste (formerly East Timor)- US Dollar (USD) NOTE: One Rate for Country Dili 11.95 29.10 40.20 81.25 26.00 107.25 Togo – CFA Franc BCEAO (XOF) Lomé 13,000.00 23,150.00 27,850.00 64,000.00 20,480.00 84,480.00 Other 10,400.00 18,520.00 22,280.00 51,200.00 16,384.00 67,584.00 Tokelau – New Zealand Dollar (NZD) NOTE: One Rate for Country Tokelau * * * * 17.50 CAD * Tonga – Pa'anga (TOP) NOTE: One Rate for Country Nuku'alofa 50.05 95.40 131.15 276.60 88.51 365.11 Trinidad and Tobago – Trinidad and Tobago Dollar (TTD) Port of Spain 182.50 268.00 411.00 861.50 275.68 1,137.18 Tobago 164.00 248.50 402.00 814.50 260.64 1,075.14 Tunisia – Tunisian Dinar (TND) Tunis 57.50 110.50 135.00 303.00 96.96 399.96 Other 46.00 88.40 108.00 242.40 77.57 319.97 Turkey – Euro (EUR) Ankara 30.95 27.70 36.15 94.80 30.34 125.14 Istanbul 29.30 29.65 38.65 97.60 31.23 128.83 Other 24.76 22.16 28.92 75.84 24.27 100.11 Turkmenistan – New Manat (TMT) NOTE: One Rate for Country Ashgabat 123.50 222.50 269.50 615.50 196.96 812.46 Turks and Caicos (Grand Turk)- US Dollar (USD) Cockburn Town 30.90 54.70 78.40 164.00 52.48 216.48 Turks and Caicos (Providenciales)- US Dollar (USD) Provo 32.75 60.00 86.90 179.65 57.49 237.14 Tuvalu – Australian Dollar (AUD) NOTE: One Rate for Country Funafuti * * * * 17.50 CAD * Uganda – Uganda Shilling (UGX) Kampala 80,400.00 94,000.00 115,100.00 289,500.00 92,640.00 382,140.00 Other 64,320.00 75,200.00 92,080.00 231,600.00 74,112.00 305,712.00 Ukraine – Hryvnia (UAH) Kyiv 980.00 1,535.00 2,125.00 4,640.00 1,484.80 6,124.80 Other 784.00 1,228.00 1,700.00 3,712.00 1,187.84 4,899.84 United Arab Emirates – United Arab Emirates Dirham (AED) Abu Dhabi 158.50 242.00 340.00 740.50 236.96 977.46 Dubai 116.50 227.50 305.00 649.00 207.68 856.68 Other 126.80 193.60 272.00 592.40 189.57 781.97 United Kingdom (includes Northern Ireland)- Pound Sterling (GBP) London 26.80 45.25 59.40 131.45 42.06 173.51 Other 21.44 36.20 47.52 105.16 33.65 138.81 United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands)- US Dollar (USD) Outside Continental USA 27.95 27.00 56.85 111.80 17.50 129.30 Uruguay – Canadian Dollar (CAD) Montevideo 40.65 70.70 83.15 194.50 62.24 256.74 Other 32.52 56.56 66.52 155.60 49.79 205.39 Uzbekistan – US Dollar (USD) NOTE: One Rate for Country Tashkent 12.90 19.85 29.55 62.30 19.94 82.24 Vanuatu – Vatu (VUV) Port Vila 3,690.00 6,250.00 8,340.00 18,280.00 5,849.60 24,129.60 Other 2,952.00 5,000.00 6,672.00 14,624.00 4,679.68 19,303.68 Venezuela – Canadian Dollar (CAD) Caracas * * * * 17.50 CAD * Other * * * * 17.50 CAD * Vietnam – Vietnamese Dong (VND) Hanoi 579,000.00 970,000.00 1,221,000.00 2,770,000.00 886,400.00 3,656,400.00 Ho Chi Minh City 506,000.00 914,000.00 1,144,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 463,200.00 776,000.00 976,800.00 2,216,000.00 709,120.00 2,925,120.00 Virgin Islands (British) – US Dollar (USD) NOTE: One Rate for Country Road Town 25.60 52.50 71.05 149.15 47.73 196.88 Yemen – US Dollar (USD) Aden * * * * 17.50 CAD * Sana'a * * * * 17.50 CAD * Other * * * * 17.50 CAD * Zambia – US Dollar (USD) Lusaka 9.10 15.80 18.85 43.75 14.00 57.75 Other 7.28 12.64 15.08 35.00 11.20 46.20 Zimbabwe – US Dollar (USD) Harare 34.30 56.15 72.15 162.60 52.03 214.63 Other 27.44 44.92 57.72 130.08 41.63 171.71 Page details Date modified: 2025-01-03 ...

For more information about taxable benefits, see the T4130, Employers' Guide – Taxable Benefits and Allowances. ... On your 2025 income tax return, you could then deduct the balance of $200 for the part of the prepaid lease that applies to 2025. ... For more information, see Guide RC4120, Employers' Guide – Filing the T4 Slip and Summary. ...

Related topics UFile instructions First Home Savings Account (FHSA) on Canada.ca Child care expenses Line 21400 Child care expenses are expenses that the individual or another person pays to have someone look after their eligible child so that the individual or the other person could do one of the following activities: earn income from employment carry on a business either alone or as an active partner attend school under the conditions of an educational program carry on research or similar work for which a grant was received Another person is someone who lived with the individual at any time in 2024 and at any time during the first 60 days of 2025 who was one of the following: the eligible child's parent the individual’s spouse or common-law partner, if the individual is the father or the mother of the eligible child an individual claiming an amount for the eligible child on line 30400, 30425, 30450, or 30500 of their return UFile tip You must enter the child care expenses in the profile of the child for whom the expenses were incurred. ... To see if a particular location lies within one of these zones, refer to: CRA website: Line 25500 – Places located in prescribed zones UFile software Tax tip Please note that if the individual moved to a prescribed zone near the end of the year and did not live there for a period of at least six consecutive months at the time the return is completed, they are not entitled to the deductions. ... An individual cannot claim the travel deduction if one of the following situations applies: The individual or a member of their family received or was entitled to receive non-taxable amounts as travel assistance, travel allowance or as a reimbursement for travel expenses Someone else has already claimed the travel deduction for the same trip on their tax return Refer to Form T2222, Northern Residents Deductions, for information on: calculating meal and vehicle expenses using the detailed or simplified method calculating the value of round-trip airfare the definition of dwelling and special work site when and how to deduct an attendant's travel expenses Related topics UFile instructions Northern residents on Canada.ca Form T2222, Northern residents deductions on Canada.ca Line 25500 – Lowest Return Airfare Table on Canada.ca Page details Date modified: 2024-12-20 ...

Digital news subscription tax credit – a 15% non-refundable personal income tax credit to allow individual subscribers to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025. Registered journalism organization – a new type of qualified donee for not-for-profit journalism organizations, since January 1, 2020. ... AI tools can be used to summarize and analyze massive data sets and produce new information and content – a highly useful tool for investigative journalists. ...

Final Basic Table 4: All returns by age and sex, Northwest Territories Item Item code Age group: under 20 males Age group: under 20 males $ Age group: under 20 females Age group: under 20 females $ Age group: under 20 total Age group: under 20 total $ Number of taxable returns 1 530 0 310 0 840 0 Number of non-taxable returns 2 550 0 690 0 1240 0 Total number of returns 3 1080 0 1000 0 2080 0 Employment income 4 910 11364 970 8082 1880 19446 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 0 0 0 0 0 0 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 10 19 0 0 10 19 Other pensions or superannuation 9 10 26 10 50 20 76 Employment Insurance benefits 10 0 0 0 0 0 0 Taxable amount of dividends 11 0 0 0 0 0 0 interest & other invest. income 12 160 36 30 11 180 47 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 0 0 0 0 Taxable capital gains 15 0 0 20 9 20 28 RRSP income 16 0 0 0 0 0 0 Net business income 17 0 0 0 0 0 0 Net professional income 18 0 0 0 0 0 0 Net commission income 19 0 0 0 0 0 0 Net farming income 20 0 0 0 0 0 0 Net fishing income 21 0 0 0 0 0 0 Tax-exempt income 22 300 387 0 0 300 387 Other income 23 220 836 140 359 360 1196 Total income assessed 24 1080 12763 1000 8512 2080 21275 RPP deduction 25 0 0 0 0 0 0 RRSP contributions 26 0 0 0 0 0 0 Annual union, professional, or like dues 27 150 31 210 22 360 53 Child care expenses 28 0 0 0 0 0 0 Carrying charges and interest expenses 29 0 0 0 0 0 0 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 0 0 150 1065 150 1065 CPP or QPP contributions 45 740 366 890 253 1630 620 Employment Insurance premiums 46 760 217 830 155 1580 372 Pension income amount 47 10 12 10 11 20 23 Caregiver amount 48 0 0 0 0 0 0 Disability amount 49 0 0 0 0 0 0 Tuition and education amounts 50 80 35 140 211 210 246 Interest paid on student loans 51 0 0 0 0 0 0 Amounts transferred from spouse 52 0 0 0 0 0 0 Allowable amt. of med. expenses 53 0 0 0 0 0 0 Total tax credits 54 1080 1494 1000 1552 2080 3046 Charitable donations & gov. gifts 55 80 1 0 0 80 1 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 80 0 0 0 80 0 Total non-refundable tax credits 58 1080 1494 1000 1552 2080 3046 Basic federal tax 59 530 798 310 332 840 1131 Fed. dividend tax credit 60 0 0 0 0 0 0 CPP contrib. on self-employ. earning 61 0 0 0 0 0 0 Net federal tax 62 530 798 310 332 840 1131 Net provincial tax 63 460 240 310 77 770 317 Total tax payable 64 530 1039 310 409 840 1448 Top of Page Item Item code Age group: 20 to 24 males Age group: 20 to 24 males $ Age group: 20 to 24 females Age group: 20 to 24 females $ Age group: 20 to 24 total Age group: 20 to 24 total $ Number of taxable returns 1 980 0 640 0 1610 0 Number of non-taxable returns 2 1090 0 2040 0 3140 0 Total number of returns 3 2070 0 2680 0 4750 0 Employment income 4 2060 40792 2100 31552 4150 72344 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 70 20 320 354 390 375 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 10 38 310 461 320 500 Other pensions or superannuation 9 0 0 0 0 0 0 Employment Insurance benefits 10 150 778 300 1669 450 2448 Taxable amount of dividends 11 0 0 0 0 0 0 interest & other invest. income 12 0 0 70 13 70 13 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 70 9 70 9 Taxable capital gains 15 0 0 0 0 0 0 RRSP income 16 0 0 160 40 160 51 Net business income 17 0 0 10 18 10 17 Net professional income 18 0 0 0 0 0 0 Net commission income 19 0 0 0 0 0 0 Net farming income 20 0 0 0 0 0 0 Net fishing income 21 0 0 0 0 0 0 Tax-exempt income 22 0 0 170 1394 170 1394 Other income 23 380 1288 660 2773 1050 4061 Total income assessed 24 2070 42927 2390 38467 4460 81393 RPP deduction 25 230 103 70 127 310 230 RRSP contributions 26 150 136 320 486 470 622 Annual union, professional, or like dues 27 640 163 530 71 1170 234 Child care expenses 28 20 19 160 518 180 537 Carrying charges and interest expenses 29 0 0 0 0 0 0 CPP/QPP contrib. on self-empl./other earning 30 0 0 0 0 0 0 Other employment expenses 31 0 0 20 2 20 2 Clergy residence deduction 32 0 0 0 0 0 0 Other deductions (from total income) 33 200 539 240 9 440 548 Total deduction before adjustment 34 860 960 1120 1213 1980 2173 Social benefits repayment 35 0 0 0 0 0 0 Net income after adjustment 36 2070 41967 2390 37254 4460 79221 Capital gains deduction 37 0 0 0 0 0 0 Losses from other years 38 0 0 0 0 0 0 Additional deductions (from net income) 39 750 2025 1240 3631 1990 5656 Total deductions (from net income) 40 750 2025 1240 3631 1990 5656 Taxable income assessed 41 2070 39942 2340 33623 4410 73565 Basic personal amount 42 2070 17893 2680 23159 4750 41052 Age amount 43 0 0 0 0 0 0 Spouse & elig. depend. ...