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  Canada Revenue Agency                                                                                                                               
2023-11-28 Charities and giving - What's new

Launch of the National Call for Proposals (CFP) 2024 for the Settlement and Resettlement Programs

The Canada Revenue Agency is sharing the following message with you on behalf of Immigration, Refugees, and Citizenship Canada (IRCC).

Immigration, Refugees, and Citizenship Canada (IRCC) is proud to announce the launch of the National Call for Proposals (CFP) 2024 for the Settlement and Resettlement Programs. IRCC is committed to ensuring newcomers and refugees have the support and services they need to make the most of their talents and experience in order to fully integrate and contribute to the Canadian economy and their communities. The support and services delivered to newcomers and refugees through IRCC's Settlement and Resettlement Assistance Programs are world-class and help to make Canada a recognized international leader in settlement and integration.

CFP 2024 is soliciting projects under both Programs for all provinces outside of Quebec to begin on April 1, 2025 and will be eligible for a duration of up to five years, ending no later than March 31, 2030.

In addition to Settlement and Resettlement Assistance Programming, CFP 2024 features three distinct programming streams to further support program priorities. These are:

• an Equity Stream, to support capacity building for organizations that serve and are led by equity-deserving groups;
• a Francophone Integration Pathway to support French-speaking newcomers in building their life in Canada
  outside Quebec and;
• the Service Delivery Improvement Stream, which provides dedicated funding for testing of promising practices in
  Settlement service delivery.

Please visit www.cic.gc.ca/CFP for information regarding the Programs and Streams; including applicant, activity, and client eligibility.

Applicants are encouraged to consult The 2023 Settlement Outcomes Report: Data-driven Insights for the Future of the Settlement Program The 2023 Settlement Outcomes Report: Data-driven Insights for the Future of the Settlement Program as it leverages program data and targeted research to better understand newcomers’ socioeconomic outcomes. The data contained in the report will help build the sector’s knowledge about newcomer outcomes.

For questions please contact CFP-ADP@cic.gc.ca, and for technical support please contact GCS-SSC@cic.gc.ca.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-11-27 Registered plans administrators – What’s new

Important notice concerning our mailing address

Due to a building refit spanning multiple years, the Registered Plans Directorate’s mailing address has been temporarily changed. Please use the following address for all correspondence until further notice:

By mail and courier

Registered Plans Directorate
Canada Revenue Agency
2215 Gladwin Cres
Ottawa ON K1B 4K9

In the coming weeks, Canada Revenue Agency webpages and publications will be updated to reflect this address change.
2023-11-24 Excise and other levies technical publications – Fuel Charge Notice FCN15
2023-11-21 Alberta child and family benefit (ACFB) payment – November 27, 2023

The Canada Revenue Agency (CRA) will issue the next Alberta child and family benefit (ACFB) payments on November 27, 2023. If you do not receive your payment by December 4, 2023, you may want to check on its status using My Account The CRA cannot provide any other information about these payments before December 4, 2023.

For more information, go to Province of Alberta

Don’t miss a payment! Direct deposit is a fast, easy and secure way to get your payments on time. You can now sign up for CRA direct deposit through many Canadian financial institutions' websites. Register today to avoid delays!

The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding ACFB balance, your payment for this benefit may be applied towards that balance. If you believe that the use of your ACFB to pay down your debt has caused significant financial hardship, please contact the CRA directly at 1-888-863-8662 to discuss your options – even if you have a payment plan in place already.

To learn more, go to canada.ca/balance-owing

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-11-21 Payroll - T4127 Payroll Deductions Formulas - Effective January 1, 2024
2023-11-17 Charities and giving - What's new

GST/HST rebate for charities

Did you know that registered charities and registered Canadian amateur athletic associations are able to claim a rebate of some of the goods and services tax/harmonized sales tax (GST/HST) they pay?

Thanks to the public service bodies’ (PSB) rebate, your charity may be eligible to recover 50% of the GST and federal portion of the HST paid or payable for eligible purchases and expenses related to your organization’s activities. Charities in participating provinces are also entitled to a rebate of their portion of the HST.

For more information on how your charity can claim a PSB rebate, read our article Are you a registered charity that paid GST/HST on your purchases and want some of that GST/HST back?

For the complete guide, including deadlines to file rebate claims, visit RC4034 – GST/HST Public Service Bodies' Rebate.

If you have questions about the PSB rebate, you can make a GST/HST enquiry by calling:

• Business Enquiries at 1-800-959-5525 for general enquiries
• GST/HST Rulings at 1-800-959-8287 for technical enquiries

If you are located in Quebec, call Revenu Québec at 1-800-567-4692 or visit their website at revenuquebec.ca.

For other charities-related questions, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-11-16 Media room - News release: The Canada Revenue Agency continues to invest in free tax clinics

Free tax clinics made it possible for more than 649,000 Canadians with a modest income to file their taxes and receive more than $1.75 billion in benefits, credits, and refunds last year, announced the Honourable Marie-Claude Bibeau, Minister of National Revenue.
2023-11-16 Media room - News release: Federal job fair in Jonquière on November 18

The Canada Revenue Agency, in collaboration with other federal employers, is organizing a job fair at the Jonquière Tax Center.
2023-11-16 Media room - Tax tip: Employers and pension plan administrators: Changes coming to T4/T4A reporting

The Government of Canada is committed to improving access to dental care services to help people get the dental care they need and make life more affordable to Canadians.
2023-11-10 Charities and giving - What's new

New trust reporting requirement for tax years ending on or after December 31, 2023

On December 15, 2022, Bill C-32, the Fall Economic Statement Implementation Act, 2022, received Royal Assent. This bill amended the Income Tax Act to expand the filing requirements for trusts.

The Canada Revenue Agency (CRA) understands that registered charities are seeking clarification on how these new requirements apply to internal trusts.

The CRA will not require registered charities to file the T3, Trust Income Tax and Information Return, for internal trusts.

Internal trusts are those created when a charity:

• receives property as a gift that is subject to certain legally enforceable terms and conditions; and,
• holds that property as the trustee of the trust.

Registered charities report on their finances and activities annually by filing the T3010, Registered Charity Information Return. These returns include aggregate information about all the property a charity holds, including internal trusts. Registered charities should ensure these annual returns are complete and accurate, as they serve important public information and compliance purposes.

We’re here to help

If you have any questions on the new requirements, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-11-10 Canada child benefit (CCB) payment issuance – November 20, 2023

The Canada Revenue Agency (CRA) will issue the next Canada child benefit (CCB) payments on November 20, 2023. If you do not receive your payment by November 27, you may want to check on its status using My Account. The CRA cannot provide any other information about these payments before November 27.

For more information, go to Canada child benefit.

Do you have a basic understanding of income tax and a desire to help others? Become a volunteer with the Community Volunteer Income Tax Program. The CRA will provide training, guidance, and tax software. You can choose to help in person or virtually, by videoconference, by phone, or through a drop-off clinic.

To register or for more information, go to canada.ca/taxes-volunteer.

The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding Canada child benefit balance, your CCB payment may be applied towards that balance. If you believe that the use of your CCB to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1-888-863-8662 or for tax return debt call 1-888-863-8657. To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-11-09 Charities and giving - What's new

A new version of the Form T3010 is coming in January 2024

In 2022, the Government of Canada announced measures to boost charitable spending in our communities and passed legislation changing disbursement quota rules for registered charities.

In January 2024, the Canada Revenue Agency will release a new version of the Form T3010, Registered Charity Information Return, to reflect new reporting requirements. At that time, there will be two downloadable versions of the Form T3010:

• Charities with fiscal periods ending on or before December 30, 2023, should file their Form T3010 using version 23.
• Charities with fiscal periods ending on or after December 31, 2023, will have to file their Form T3010 using version 24.

Make sure to always download the Form T3010 from the T3010 Registered Charity Information Return page when you start preparing your annual information return. This will ensure you are using the correct version. If you send us an outdated version of the form, we will not accept it for filing.

We encourage all charities to file online using My Business Account (MyBA) or Represent a Client. The online form automatically presents you with the correct version of the annual information return, depending on what fiscal period you are filing for. For more information on how to sign up for MyBA, visit our page Access our online services for charities.

If you have questions about these changes, or about our online services, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-11-08 Registered plans administrators – What’s new

The Canada Revenue Agency has published important information relating to Registered Investments (RI). The list of RI will no longer be published by the Canada Gazette. Instead it will be published online by the Registered Plans Directorate. For more information, see Lists of registered investments.
2023-11-07 Media room - Tax tip: Do you own a home and wondering if there are tax incentives that can help? Here’s what you need to know!

These days when you turn on the radio, browse your social media feed, or listen to a television newscast, you often come across a conversation about housing. It is not unusual to hear about the cost of buying a house, the cost of rent, or discussions about how to renovate existing properties for evolving needs.
2023-11-06 Media room - Tax tip: Are you a first-time home buyer? Do you know there are tax incentives that could help you purchase your first home?

Entering the housing market is not easy these days and this is true in many communities across Canada.
2023-11-03 The Canada Revenue Agency (CRA) will issue the next Ontario trillium benefit (OTB) payments on November 10, 2023. If you do not receive your payment by November 27, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before November 27.

For more information about the OTB, the Ontario senior homeowners’ property tax grant, or the Ontario child benefit, go to Ontario child and family benefits

Don’t miss a payment! You can sign up for CRA direct deposit through many Canadian financial institutions' websites. Register to get your payments faster and directly into your account at canada.ca/cra-direct-deposit

The CRA has resumed its activities aimed at offsetting taxpayer debt. In some cases, even if you have a payment plan in place already, your benefits or credits can be used to pay down government debt. If you believe that the use of your benefits, credits or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA for help at 1-888-863-8662 to discuss your options.The CRA has resumed its activities aimed at offsetting taxpayer debt. In some cases, even if you have a payment plan in place already, your benefits or credits can be used to pay down government debt. If you believe that the use of your benefits, credits or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA for help at 1-888-863-8662 to discuss your options.The CRA has resumed its activities aimed at offsetting taxpayer debt. In some cases, even if you have a payment plan in place already, your benefits or credits can be used to pay down government debt. If you believe that the use of your benefits, credits or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA for help at 1-888-863-8662 to discuss your options.

To learn more, go to canada.ca/balance-owing

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us
2023-11-02 The following webinars have been added to the SR&ED web pages:

SR&ED financial issues
This webinar provides a summary of the financial aspects of the SR&ED program. Attendees will be taken through the completion of a T661 Form and the calculation of investment tax credits. There is no charge to attend. Pre-registration is required, as seating is limited.

• November 21, 2023 10 am to 1 pm - English session only

SR&ED eligibility webinar
This webinar provides a summary of the eligibility requirements of the SR&ED program. Attendees will be taken through the eligibility criteria, qualifying expenditures, and the free services offered. There is no charge to attend. Registration is required, as space is limited.

• November 22, 2023 – 9 am to 11:30 am ET - French session only
2023-11-02 Media room - News release: J5 countries host “Cyber Challenge” focused on data mining and financial reporting

The Joint Chiefs of Global Tax Enforcement (J5) brought together investigators, cryptocurrency experts and data scientists this week in a coordinated push to track down individuals and organizations perpetrating tax crimes around the world.
2023-11-01 Canada Revenue Agency announces maximum pensionable earnings and contributions for 2024

What’s new for January 1, 2024?

The maximum pensionable earnings under the Canada Pension Plan (CPP) will be $68,500—up from $66,600 in 2023. The basic exemption amount for 2024 remains at $3,500.

Starting in 2024, a higher, second earnings ceiling of $73,200 will be implemented and used to determine second additional CPP contributions (CPP2). As a result, pensionable earnings between $68,500 and $73,200 are subject to CPP2 contributions.

These new ceilings were calculated in accordance with the CPP legislation and take into account the growth in average weekly wages and salaries in Canada.

CPP contribution rates and amounts

Employee and employer CPP contribution rates for 2024 remain at 5.95%, and the maximum contribution will be $3,867.50 each—up from $3,754.45 in 2023. The self-employed CPP contribution rate remains at 11.90%, and the maximum contribution will be $7,735.00—up from $7,508.90 in 2023.

Employee and employer CPP2 contribution rates for 2024 will be 4.00%, and the maximum contribution will be $188.00 each. The self-employed CPP2 contribution rate will be 8.00%, and the maximum self-employed contribution will be $376.00.

Contributors are not required or permitted to make contributions on pensionable earnings above $73,200.

For more information, please visit the following pages on Canada.ca
The Canada Pension Plan enhancement – Businesses, individuals, and self-employed: what it means for you - Canada.ca
Get ready to make deductions
Types of Pension Plans
2023-11-01 Media room - Tax tip: Canada Revenue Agency announces maximum pensionable earnings and contributions for 2024 Canada Revenue Agency announces maximum pensionable earnings and contributions for 2024

The maximum pensionable earnings under the Canada Pension Plan (CPP) will be $68,500—up from $66,600 in 2023.
2023-10-31 Media room - News release: Government of Canada extends deadline for homeowners to file their Underused Housing Tax return

The Minister of National Revenue announces that owners affected by the Underused Housing Tax (UHT) will have until April 30, 2024, to file their returns for the 2022 calendar year without being charged penalties or interest.
2023-10-30 Media room - News release: Residents of the Yukon can now apply for the Canada child benefit when registering for the birth of their newborn

The Government of Canada continuously strives to improve services to help Canadians receive the benefits they are entitled to.
2023-10-27 Media room - News release: The Government of Canada has announced a call for applications for the Independent Advisory Board on Eligibility for Journalism Tax Measures

The Government of Canada has announced a call for applications for new members for the Independent Advisory Board on Eligibility for Journalism Tax Measures (Advisory Board).
2023-10-27 Media room - Tax tip: New reporting requirements for trusts as of December 31, 2023

The Government of Canada has introduced new reporting requirements for trusts.
2023-10-24 Media room - Tax tip: Crypto-asset exchanges: your records, obligations and responsibilities

Crypto-assets are digital assets that exist on a cryptographically secured distributed ledger.
2023-10-19 Businesses – Tax information newsletter, Edition 2023-04 – October 19, 2023

It’s Small Business Week 2023 – check out the CRA’s information and resources that are tailored to the needs of entrepreneurs

This Small Business Week, the Canada Revenue Agency (CRA) is celebrating the passion and impact of Canada’s entrepreneurs, cornerstones of our neighbourhoods and communities. We know how busy you are. We also know that the easier it is to file your business taxes, the less time you have to spend on them. That is our goal: we want businesses to have the services they need to file their taxes easily and quickly.

As you take this time to connect, learn and grow your business smarts, check out our business services that can help you meet your tax obligations.

Update for CEBA loan holders

If you're among the eligible Canada Emergency Business Account (CEBA) loan holders in good standing, the CRA wants to remind you that the repayment deadline to qualify for partial loan forgiveness has been extended. You now have until January 18, 2024, to take advantage of this opportunity.

We know that navigating these programs can be confusing, and you may have questions about the CEBA program, timelines, or your eligibility. You can visit the CEBA website for more information or, if you prefer speaking with someone, don't hesitate to call the CEBA Call Centre at 1-888-324-4201.

Businesses: Check out the CRA’s new online self-assessment tool on Canada.ca!

The Underused Housing Tax (UHT) is an annual 1% tax on vacant or underused housing in Canada. The UHT generally applies to foreign owners of housing in Canada, but it’s important to note that some Canadian businesses—such as certain corporations that own housing in Canada—may be affected owners. If you are an affected owner, you must file an annual return.

The CRA has published a new online self-assessment tool to help you find information related to your specific ownership conditions, including links to information about exemptions that you may qualify for.

Heads up! New CPP and QPP boxes on the T4 slip:

Box 16A: employee’s Second Additional CPP Contributions (CPP2)
Box 17A: employee’s Second Additional QPP Contributions (QPP2)

New boxes have been added to the T4 slip for recording second additional CPP and QPP contributions that begin in 2024. After January 1, 2024, any employee who contributes to the CPP or QPP will make CPP2 or QPP2 contributions if and when their annual income surpasses the first earnings ceiling, the Year’s Maximum Pensionable Earnings (YMPE). Employers will make a matching CPP2 or QPP2 contribution.

CPP2 and QPP2 reporting obligations in boxes 16A and 17A start for T4 slips issued for the 2024 tax year.

Boxes 16A and 17A should be left blank for T4 slips issued for the 2023 tax year and in any subsequent year when an employee does not make any CPP2 or QPP2 contributions.

The YMPE for 2024 will be made available at the beginning of November 2023.

For more information, please visit the following page on Canada.ca: New CPP and QPP boxes on the T4 slip.

Protect your CRA business information online

As a business owner, it is important to know who your authorized representatives are and what information they can view and access. Log in to your My Business Account regularly and review your representative’s scope of authorization and level of access that you give them. This ensures the representatives you have authorized are most up to date.

For more information, visit Authorize a representative: Overview - Canada.ca

Don’t let your old digital devices go to waste

Imagine your old phone, tablet or computer adding to the waste in landfills. That’s unfortunately the fate of most electronic devices. But it doesn’t have to be!

For over 30 years, Computers For Schools Plus has been extending the useful life of electronic equipment by accepting device donations from individuals and businesses. By donating, you not only provide digital equipment to those who need it, you’re also helping the environment. As an added bonus, your donation is tax deductible.

Donate now.

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For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-10-18 New Canada Pension Plan (CPP) and Québec Pension Plan (QPP) boxes on the T4 slip
• Box 16A: employee’s Second Additional CPP Contributions (CPP2)
• Box 17A: employee’s Second Additional QPP Contributions (QPP2)

Second additional CPP and QPP contributions begin in 2024. After January 1, 2024, any employee who contributes to the CPP or QPP will make CPP2 or QPP2 contributions if and when their annual income surpasses the first earnings ceiling, the Year’s Maximum Pensionable Earnings (YMPE) Employers will make a matching CPP2 or QPP2 contribution.

The YMPE for 2024 will be made available at the beginning of November 2023.

When do box 16A and 17A reporting obligations start?

CPP2 and QPP2 reporting obligations in boxes 16A and 17A start for T4 slips issued for the 2024 tax year.

Boxes 16A and 17A should be left blank for T4 slips issued for the 2023 tax year and in any subsequent year when an employee does not make any CPP2 or QPP2 contributions.

For more information on the CPP2 or QPP2 contribution rates and calculations, or the CPP enhancements in general, please visit canada.ca/cpp-enhancement.

For more information about the T4 slip, please visit T4 slip - Canada.ca T4 slip - Canada.ca
2023-10-18 Media room - Tax tip: New Canada Pension Plan (CPP) and Québec Pension Plan (QPP) boxes on the T4 slip

Second additional CPP and QPP contributions begin in 2024.
2023-10-17 Media room - Tax tip: Small Business Week is here: make sure you check out the Canada Revenue Agency’s information and resources that are tailored to the needs of entrepreneurs

This Small Business Week, October 15 to 21, the Canada Revenue Agency (CRA) is celebrating the passion and impact of Canada’s entrepreneurs, cornerstones of our neighbourhoods and communities.
2023-10-13 The Canada Revenue Agency (CRA) will issue the next Canada child benefit (CCB) payments on October 20, 2023. If you do not receive your payment by October 27, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before October 27.

For more information, go to Canada child benefit.

Sign up for email notifications! View your benefit notice and other eligible mail from the CRA online anytime, anywhere! Go to canada.ca/cra-email-notifications.

The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding Canada child benefit balance, your CCB payment may be applied towards that balance. If you believe that the use of your CCB to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1‑888‑863‑8662 or for tax return debt call 1‑888‑863‑8657.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-10-12 Media room - Tax tip: Warning: Watch out for tax schemes involving multilevel marketing businesses!

The Canada Revenue Agency (CRA) is always on the lookout for tax schemes and opportunities to warn Canadians about them.
2023-10-11 Questions and Answers About the Underused Housing Tax – UHTN15
2023-10-11 Registered plans administrators – What’s new

The following information is now available on the Canada.ca Web site:

The Canada Revenue Agency has published Corrections for Transaction errors under an RESP. This information is a guide on the types of transactions that can be reversed or corrected as well as what is required to make a correction under an RESP, and it replaces Notice #946 which was sent out through Employment and Social Development Canada’s Listserv service on May 25, 2022.
2023-10-11 Media room - Tax tip: Did you know that there are business services that can make it faster and easier for you to meet your tax obligations?

Hi, I’m Charlie! Charlie the chatbot.
2023-10-11 Payroll - Webinar invitation: Personal Services Business

What you need to know if you operate a personal services business that provides services to other entities

The Canada Revenue Agency is hosting a free webinar to help incorporated individuals determine whether they meet the definition of a personal services business, and what that means in terms of tax obligations. Topics to be discussed in the webinar include:

• Employer/employee relationship
• Definition of personal services business
• Personal services business has different tax deductions, rates and eligible expenses
• Filing obligations and deadlines
• The Personal Services Business Pilot
• Correcting tax returns

This webinar is for you if you’re:

The webinar is on Wednesday October 25, 2023.
2023-10-10 The following information is now available on Canada.ca:

• The 2024 XML specifications and schema for the electronic filing of information returns.

For more information, consult our Filing Information Returns Electronically (T4/T5 and other types of returns) - Overview web page.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-10-04 SR&ED webinars - SR&ED program / Canadian Intellectual Property Office (CIPO)

In this two part webinar, attendees will learn about both the SR&ED program and CIPO. Topics covered will include SR&ED benefits, eligibility, qualifying expenditures, and the free services offered by SR&ED, as well as information on trademarks, copyrights, trade secrets, industrial designs, patents and how CIPO can assist you. A question period will follow the presentation.

• October 12, 2023 – 1pm to 2pm AST – English session
• October 13, 2023 – 3pm to 4pm AST – French session

SR&ED eligibility webinar
This webinar provides a summary of the eligibility requirements of the SR&ED program. Attendees will be taken through the eligibility criteria, qualifying expenditures, and the free services offered. There is no charge to attend. Registration is required, as space is limited.
• October 17, 2023 – 10 am to 1 pm ET – English session

SR&ED eligibility webinar
This webinar provides a summary of the eligibility requirements of the SR&ED program. Attendees will be taken through the eligibility criteria, qualifying expenditures, and the free services offered. There is no charge to attend. Registration is required, as space is limited.
• October 26, 2023 – 9 am to 11:30 am ET – French session
2023-10-01 The Canada Revenue Agency (CRA) will issue the next Ontario trillium benefit (OTB) payments on October 10, 2023. If you do not receive your payment by October 24, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before October 24.

For more information about the OTB, the Ontario senior homeowners’ property tax grant, or the Ontario child benefit, go to Ontario child and family benefits.

You can sign up for CRA direct deposit through many Canadian financial institutions' websites. Register to get your payments quickly and directly into your account at canada.ca/cra-direct-deposit.

The CRA has resumed its activities aimed at offsetting taxpayer debt. In some cases, even if you have a payment plan in place already, your benefits or credits can be used to pay down government debt. If you believe that the use of your benefits, credits or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA for help at 1-888-863-8662 to discuss your options.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-09-28 The Canada Revenue Agency (CRA) will issue the next GST/HST credit payments on October 5, 2023. If you do not receive your payment by October 19, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before October 19.

For more information, go to GST/HST credit.

Remember to let the CRA know if changes happen in your life such as:

• a change in your marital status
• you have a new child
• you change your address
• you change your direct deposit information

When these changes happen, update your personal information using My Account.

The CRA has resumed its activities aimed at paying down taxpayers' debt. In some cases, your benefits or credits may also be used to pay down other government debt. If you believe that the use of your benefits, credits, or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1-888-863-8662 or for tax return debt call 1-888-863-8657.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-09-27 Charities and giving - What's new

The September 30 filing deadline is less than one week away!

*Updated* If your charity’s fiscal year ended on March 31, the deadline to file your T3010 annual information return is September 30.

We encourage all charities to file their returns online through My Business Account (MyBA) - it’s fast, convenient, and secure!

Simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you, so filing a complete return is easy.

If you choose to file your charity’s return on paper, you must use the latest version of the Form T3010, Registered Charity Information Return.

We’re here to help

For tips on completing your return, you can visit our T3010 charity return – Overview page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

For step-by-step instructions on registering for MyBA, please visit My Business Account for charities.

As always, our client service team is here to support you. If you require assistance completing your return or using digital services, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Reminder: make sure your charity’s information is up to date!

It’s important to let us know if there have been changes within your charity since the last time you updated your RR charity account information. Consult our Making a change to your organization page or contact the Charities Directorate to learn more.
2023-09-25 Charities and giving - What's new

The September 30 filing deadline is one week away!

If your charity’s fiscal year ended on March 31, the deadline to file your T3010 annual information return is Friday, September 30.

We encourage all charities to file their returns online through My Business Account (MyBA) - it’s fast, convenient, and secure!

Simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you, so filing a complete return is easy.

If you choose to file your charity’s return on paper, you must use the latest version of the Form T3010, Registered Charity Information Return.

We’re here to help

For tips on completing your return, you can visit our T3010 charity return – Overview page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

For step-by-step instructions on registering for MyBA, please visit My Business Account for charities.

As always, our client service team is here to support you. If you require assistance completing your return or using digital services, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Reminder: make sure your charity’s information is up to date!

It’s important to let us know if there have been changes within your charity since the last time you updated your RR charity account information. Consult our Making a change to your organization page or contact the Charities Directorate to learn more.
2023-09-21 SR&ED webinar - Public webinar on SR&ED financial issues

This webinar provides a summary of the financial aspects of the SR&ED program. It is intended for financial or accounting staff already familiar with the basics of the SR&ED program. Attendees will be taken through the completion of a T661 Form and the calculation of investment tax credits. There is no charge to attend. Registration is required, as space is limited.
• September 26, 2023 – 10 am to 1 pm EST – English session only
2023-09-12 The Canada Revenue Agency (CRA) will issue the next Canada child benefit (CCB) payments on September 20, 2023. If you do not receive your payment by September 27, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before September 27.

For more information, go to Canada child benefit.

Did you know that you can view your CCB information online? Go to My Account to view your personalized benefit and credit information.

The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding Canada child benefit balance, your CCB payment may be applied towards that balance. If you believe that the use of your CCB to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1-888-863-8662 or for tax return debt call 1-888-863-8657.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-09-12 Media room - Tax tip: New tax credit to help offset cost of adding a secondary unit for family

Building a secondary unit for a senior or a family member with a disability?
2023-09-07 Media room - Tax tip: Brush up on your tax literacy for back to school

It’s time to hit the books again!
2023-09-06 Media room - Tax tip: Back to school tips for educators

This back to school season, we are here to make it easy to teach and understand taxes.
2023-09-05 Media room - Tax tip: Back to school tips for parents

As the new academic year approaches, helping your child understand taxes can set them up for success.
2023-09-01 The Canada Revenue Agency (CRA) will issue the next Ontario trillium benefit (OTB) payments on September 8, 2023. If you do not receive your payment by September 22, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before September 22.

For more information about the OTB, the Ontario senior homeowners’ property tax grant, or the Ontario child benefit, go to Ontario child and family benefits.

You can sign up for CRA direct deposit through many Canadian financial institutions' websites. Register to get your payments quickly and directly into your account at canada.ca/cra-direct-deposit.
The CRA has resumed its activities aimed at offsetting taxpayer debt. In some cases, even if you have a payment plan in place already, your benefits or credits can be used to pay down government debt. If you believe that the use of your benefits, credits or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA for help at 1-888-863-8662 to discuss your options.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-09-01 Charities and Giving – Reminder

The September 30 filing deadline is fast approaching!

If your charity’s fiscal year ended on March 31, the deadline to file your T3010 annual information return is September 30.

As this deadline approaches, we encourage you to file your return online through My Business Account (MyBA) – if you have not done so already, sign up today! Any officials within your charity who are registered for MyBA can help complete the return, and authorized representatives can use Represent a Client. Please note that if you are signing up for the first time, it can take five to ten days to receive your security code in the mail, so make sure you factor this into your plans in order to not miss your filing deadline.

After registering, simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you, so filing a complete return is easy.

If you choose to file your charity’s return on paper, you must use the latest version of the Form T3010, Registered Charity Information Return.

We’re here to help

For tips on completing your return, visit our T3010 charity return – Overview page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

For step-by-step instructions on registering for MyBA, visit My Business Account for charities.

Our client service team is here to support you. If you require assistance completing your return or using digital services, please call us at 1‑800‑267‑2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Updating your charity’s information

Does your charity have a new director? Or has there been a change to your charity’s mailing address? Make sure the information we currently have on file for your charity RR account is up to date.

You can update your organization’s information in MyBA. There are different processes depending on the type of change you need to make. Consult our Making a change to your organization page or contact the Charities Directorate to learn more.
2023-09-01 Media room - Tax tip: Back to school tips for parents

As the new academic year approaches, helping your child understand taxes can set them up for success.
2023-08-23 Updates to Guidance for Part XVIII and Part XIX of the Income Tax Act

The following information is now available on Canada.ca:

• Updates to Part XVIII Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement - Canada.ca
• Updates to Part XIX Guidance on the Common Reporting Standard - Canada.ca

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-08-18 The Canada Revenue Agency (CRA) will issue the next Alberta child and family benefit (ACFB) payments on August 25, 2023. If you do not receive your payment by September 1, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before September 1.

For more information, go to Province of Alberta.

Don’t miss a payment! You can sign up for CRA direct deposit through many Canadian financial institutions' websites. Register to get your payments quickly and directly into your account at canada.ca/cra-direct-deposit.

The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding ACFB balance, your payment for this benefit may be applied towards that balance. If you believe that the use of your ACFB to pay down your debt has caused significant financial hardship, please contact the CRA directly at 1‑888‑863‑8662 to discuss your options – even if you have a payment plan in place already.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-08-16 Media room - Tax tip: Businesses: Beginning January 1, 2024, if you file six or more information returns you must file them electronically to avoid penalties

Recent legislation has amended mandatory electronic filing thresholds.
2023-08-11 The Canada Revenue Agency (CRA) will issue the next Canada child benefit (CCB) payments on August 18, 2023. If you do not receive your payment by August 25, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before August 25.

For more information, go to Canada child benefit.

Although the deadline to file your 2022 taxes or earlier years has passed, it’s not too late to do them! You may be able to get free tax help if you have a modest income and a simple tax situation. Community organizations host free in-person and/or virtual tax clinics across the country through the Community Volunteer Income Tax Program. And, some organizations offer year-round tax clinics. If you are late filing, go to canada.ca/taxes-help to find a clinic. The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding Canada child benefit balance, your CCB payment may be applied towards that balance. If you believe that the use of your CCB to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1‑888‑863‑8662 or for tax return debt call 1‑888‑863‑8657.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-08-10 Share your thoughts to help us improve the Simplified northern residents travel deduction

Earlier this year, the Canada Revenue Agency (CRA) introduced the Simplified northern residents travel deduction, a pilot project with the goal of making it easier for eligible northern residents to provide the necessary information in their claim and access the deduction. Now, we are taking steps to collect feedback and identify more ways to improve the process.

If you’re a northern resident, a tax professional or any other stakeholder with experience using the lowest return airfare tables and claiming this deduction, we want to hear from you! Your insights will be valuable in helping us enhance our services. An online questionnaire is now available on Canada.ca where you can let us know your thoughts.

In addition to the questionnaire, consultations will be held in the coming months in the form of virtual and in-person roundtables where further feedback will be collected. You can visit our consultation page for more information and learn how to participate.

You can also provide input by emailing our dedicated mailbox: NRD Comments / DHRE Commentaires (CRA/ARC).

In keeping with the CRA’s People First philosophy, we are committed to improving the process for all northern residents and will continue to seek feedback on this deduction.

Thank you for your participation!

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-08-10 Registered plans administrators – What’s new

The Canada Revenue Agency (CRA) has updated RESP Bulletin No. 1R3 to include changes to the educational assistance payment limits introduced in Federal Budget 2023 as well as to provide clarification on CRA audit requirements.
2023-08-08 Businesses – Tax information newsletter, Edition 2023-03 – August 8, 2023

New GST/HST information for certain insurance intermediaries

Are you a managing general agent, third party administrator, or a managing general underwriter providing services for insurers? The Canada Revenue Agency (CRA) recently published information on the application of the GST/HST to supplies made to an insurer (or to another person that has an agreement with an insurer) by certain insurance intermediaries. If you have suggestions to improve this publication, the CRA would like to hear from you. Please submit your comments by October 31, 2023.

Did you know? Electronic filing of Special Elections and Returns is now available

The CRA is digitizing the Special Elections and Returns (SERs) forms which will now allow taxpayers to file these requests electronically using Submit Docs or certified software. Those that are currently online in their new format include the T217, T2 Schedule 89, T2054, T2057, T2058 and T2059.

To ensure requests are processed in a timely manner, we strongly encourage taxpayers to use these new updated forms. Using the old forms may cause delays in processing your election and we may need to contact you to request additional information. You can refer to this tax tip on the electronic filing of Special Elections and Returns for more information.

New reporting requirements for trusts coming for 2024

Reporting requirements are changing to make trusts more transparent and to reduce tax avoidance. Affected trusts will now need to report the identity of all trust beneficiaries.

Affected trusts must complete an annual T3 Trust income tax and information return T3 Trust income tax and information return (T3 return) and Schedule 15 for taxation years ending after December 30, 2023. If you do not file an annual T3 return and you are required to, financial penalties may apply.

For more information, visit How to file a T3 return - Canada.ca.

Use the summer months to catch up on any CRA webinars you may have missed!

We recently added our May 31st webinar: Canada Pension Plan Enhancement: Second CPP Contribution to Canada.ca. All of our Business-related webinar productions are available on the Canada.ca Business video gallery page. Get caught up this summer!

Find out if your business is eligible for one of the CRA’s Film and media Tax Credits

From film productions, television series and computer animations to visual effects activities, interactive digital media and more, the CRA’s Film and Media Tax Credits Program helps support Canada’s vibrant creative sector! To learn more about the various federal and provincial (British Columbia, Manitoba, Ontario) tax credits that we co-administer and to find out if your corporation may be eligible, visit our Film and Media Tax Credit web page today.

Ontario businesses: Pay your WSIB premiums through your CRA My Business Account

Beginning in July, the CRA and the Workplace Safety and Insurance Board (WSIB) started offering Ontario businesses an new option to pay their WSIB premiums. Ontario businesses with a business number can now take advantage of this quick and secure service to easily report their insurable earnings and make WSIB account payments using pre-authorized debit through their CRA My Business Account.

Ontario businesses that do not have a CRA My Business Account and wish to use this service to pay their WSIB premiums can register through CRA My Business Account.

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For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-08-03 The Canada Revenue Agency (CRA) will issue the next Ontario trillium benefit (OTB) payments on August 10, 2023. If you do not receive your payment by August 24, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before August 24. For more information about the OTB, the Ontario senior homeowners’ property tax grant, or the Ontario child benefit, go to Ontario child and family benefits.

You can sign up for CRA direct deposit through many Canadian financial institutions' websites. Register to get your payments faster and directly into your account at canada.ca/cra-direct-deposit.

The CRA has resumed its activities aimed at offsetting taxpayer debt. In some cases, even if you have a payment plan in place already, your benefits or credits can be used to pay down government debt. If you believe that the use of your benefits, credits or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA for help at 1-888-863-8662 to discuss your options.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-07-27 Charities and giving - What's new

Reminder: Contact us right away if your charity has been impacted by wildfires, floods or other adverse weather events

As wildfire and flood activity continues to be higher than normal across most of the country, the safety and security of your directors, employees, volunteers, and communities remain a primary concern.

We understand that some charities may be unable to meet their filing obligations due to extraordinary circumstances, such as a fire or flood.

In such cases, it is important to contact the Charities Directorate as soon as possible to discuss your situation. This will help ensure that your charity remains in good standing. Our client service team is here to support you Monday through Friday, 9 am to 5 pm, local time.

For more information about your charity’s filing obligations during adverse weather events, please contact the Charities Directorate’s client service team at 1-800-267-2384.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-07-26 Electronic Filing of Information Returns

The following information is now available on Canada.ca:

• The 2024 XML specifications and schema for the T4 and T4A information returns, as well as the new T4FHSA First
  Home Savings Account information return.

Note: the T4FHSA will only be accepted for processing starting January 2024.

For more information, consult our Filing Information Returns Electronically (T4/T5 and other types of returns) - Overview web page.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-07-20 Applications for period 2 of the Canada Dental Benefit are now open!

Seeing a dental professional is important not only for oral health, but for overall health and wellbeing too. In Canada, a third of people do not have dental insurance, and many are unable to visit a dental health professional to get oral health services.

That’s why we are excited to announce that applications for period 2 of the interim Canada Dental Benefit are open as of July 1, 2023! During the first benefit period, the Canada Dental Benefit helped more than 315,000 children and we’re here to make it as easy as possible for families to get the financial support they need for dental care once again.

Here is information on who is eligible, how to apply, and how applicants can get ready now so that they can get their payments quickly once they apply.

To access the second benefit period, applicants must meet the all following criteria:

• They have a child or children under 12 as of July 1, 2023, and are currently receiving the Canada Child Benefit (CCB)
  for that child;
• They have an adjusted family net income of less than $90,000;
• Their child does not have access to private dental care coverage;
• They have filed their 2022 tax return; and
• They have or will have out of pocket expenses for their child’s dental care services incurred in Canada between July 1,
  2023, and June 30, 2024, for which the costs have not been fully covered under another dental program provided by
  any level of government.

The interim Canada Dental Benefit provides families with a maximum of two payments per child and a maximum of $1,300 over the two periods.

The interim Canada Dental Benefit can provide an additional payment for some children who have dental costs more than $650 in one of the benefit periods. They would only meet the criteria for the additional payment if they are not applying for both benefit periods for that child. If they are eligible, the payment would be the same amount they received for the benefit period they applied for.

In the second benefit period, applicants can apply for one or two payments for each eligible child depending on their situation.

If they received a payment for a child in the first benefit period: that child will only be eligible for one more payment. They may apply for one of the following for their eligible child:

• A payment for dental care received between July 1, 2023 and June 30, 2024.
• The additional payment for the first period if their dental costs were over $650 between October 1, 2022 and June 30,
  2023.

If they did not receive a payment during the first benefit period: they could get up to two payments in the second period. If eligible, they could apply for both:

• A basic payment for their child’s dental care between July 1, 2023 and June 30, 2024.
• The additional payment for the second period if their child’s dental costs were, or will be, over $650 and they meet the
  criteria.

How to make the application process faster and easier:

Sign up for My Account: My Account is the quickest, easiest and most secure way to apply for the interim Canada Dental Benefit. It also allows users to view and manage all of their tax information in one place. They can register now using one of our convenient sign-in options.

Sign up for direct deposit: If your clients or members are signed up for direct deposit, they can receive their payment within 5 business days! They can sign up for direct deposit today in My Account or through many financial institutions.

Make sure personal information is up to date: To make it easier to apply when the time comes, individuals should make sure their personal information such as their address, banking, marital status, and child information are up to date. Users can quickly view and manage their personal information in My Account.

Filing 2022 tax return: In order to be eligible for period 2 of the Canada Dental Benefit, applicants will need to make sure they have filed their 2022 tax return. Filing taxes is easy with the Community Volunteer Income Tax Program (if eligible) or using NETFILE-certified software. They can also file online through a tax preparation service provider that is certified to use our EFILE service.

If you are unable to apply for this new benefit online, you can call us at 1-800-715-8836 to complete your application with an agent. Before calling, check the approximate wait times on Canada.ca and to validate your identity, make sure you have your SIN, address, date of birth, and a copy of your most recently assessed tax return.

Account security is our top priority!

The CRA continues to enhance the security of its digital services to further protect Canadians from fraudulent activity. When signing in or registering for My Account, your clients or members may notice security features such as multi-factor authentication and that they are required to provide an email address. These security enhancements will help them feel confident and safe using our digital services to view and manage their tax and benefit information.

Need More Information?

For more information on the interim Canada Dental Benefit, check the following resources:

• Who can apply - Canada Dental Benefit - Canada.ca
• How much you can get - Canada Dental Benefit - Canada.ca
• How to apply - Canada Dental Benefit - Canada.ca
• Return a payment - Canada Dental Benefit - Canada.ca
• Statistics - Canada Dental Benefit - Canada.ca

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-07-20 Excise and other levies technical publications – ESTRULINGS, Requesting an Excise and Specialty Tax Ruling or Interpretation
2023-07-20 Excise and other levies technical publications – LTN4, Subject Aircraft Under the Select Luxury Items Tax Act
2023-07-13 The Canada Revenue Agency (CRA) will issue the next Canada child benefit (CCB) payments on July 20, 2023. If you do not receive your payment by July 27, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before July 27.

For more information, go to Canada child benefit.

Do you need help with your income tax? You can authorize a representative to work with the CRA on your behalf. Use the “Authorize my representative” service in My Account to give your representative instant access to your tax information. You can view, change, or cancel your representative’s authorization online at any time. For more information and options to add or cancel your representative’s authorization, go to Representative authorization.

The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding Canada child benefit balance, your CCB payment may be applied towards that balance. If you believe that the use of your CCB to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1‑888‑863‑8662 or for tax return debt call 1‑888‑863‑8657.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-07-10 Excise and other levies technical publications – EDBN32, EDN85 and EDRATES
EDBN32, Adjusted Rates of Excise Duty on Beer Effective April 1, 2023
EDN85, Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2023
EDRATES, Excise Duty Rates
2023-07-05 GST/HST Technical Publications - GST/HST Memorandum 14-7 Closely Related Corporations
2023-07-04 Registered plans administrators – What’s new

The Canada Revenue Agency has published information about Permitted Corrective Contributions (PCC) and Pension Adjustment Corrections (PAC) for money purchase (MP) registered pension plan administrators (RPPs).

PCCs provide more flexibility to plan administrators of MP RPPs to correct for under contributions to a MP RPP. A PAC will restore a member’s RRSP deduction limit where over-contributions are returned to the contributor.
2023-07-04 Excise and other levies technical publications - FCRATES, Fuel Charge Rates
2023-07-04 Media room - News release: The Canada Revenue Agency and the Workplace Safety and Insurance Board partner to give Ontario businesses another way to pay their WSIB premiums

Starting today, the Canada Revenue Agency (CRA) and the Workplace Safety and Insurance Board (WSIB) are giving Ontario businesses a new option to pay their WSIB premiums.
2023-06-29 The Canada Revenue Agency (CRA) will issue the next GST/HST credit payments on July 5, 2023. If you do not receive your payment by July 19, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before July 19.

For more information, go to GST/HST credit.

In Budget 2023, the government introduced a one-time Grocery Rebate to provide financial support to eligible individuals and families. The rebate is scheduled to be issued July 5, 2023 alongside the next regular quarterly GST/HST credit payment.

Learn more at canada.ca/grocery-rebate.

The CRA has resumed its activities aimed at paying down taxpayers' debt. In some cases, your benefits or credits may also be used to pay down other government debt. If you believe that the use of your benefits, credits, or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1‑888‑863‑8662 or for tax return debt call 1‑888‑863‑8657.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-06-28 SR&ED webinar - Public webinar on SR&ED eligibility

This webinar provides a summary of the eligibility requirements of the SR&ED program. It is intended for technical, financial or accounting staff. Attendees will be taken through the eligibility criteria, qualifying expenditures, and the free services offered. There is no charge to attend. Pre-registration is required, as space is limited.
• September 20, 2023 – 9:00 am to 11:30 am Eastern time – French session only
2023-06-28 Media room - Tax tip: Get ready: the CRA is in its summertime benefit period!

We know how fast a Canada summer can pass us by, so we wanted to let you know about the Canada Revenue Agency (CRA)’s good news before you head off-grid to enjoy all of the natural wonders Canada has to offer!
2023-06-27 GST/HST Technical Publications - GST/HST Memorandum 17-14
2023-06-27 GST/HST Technical Publications - GST/HST Memorandum 14-8
2023-06-27 GST/HST Technical Publications - GST/HST Memorandum 14-5 Election for Nil Consideration
2023-06-27 Charities and Giving

The June 30 filing deadline is close!

If your charity’s fiscal year ended on December 31, the deadline to file your T3010 annual information return is Friday, June 30.

We encourage you to file your return using our online services for charities offered through My Business Account (MyBA) – it’s fast, easy to use, convenient, and secure!

If you haven’t done so already, sign up for MyBA. If you are an authorized representative, sign up for Represent a Client.

After registering, simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you, so filing a complete return is easy.

Adverse weather events

In light of the recent forest fires and other climate issues, here is a special note on dealing with adverse weather events affecting your community:

• The safety and security of your directors, employees, and volunteers is a primary concern. If you have questions about
  your charity during adverse weather events, please contact the Charities Directorate’s client service agents at
  1‑800‑267‑2384.
• Protect your books and records against weather-related events with the following steps:
○ Take extra precautions when storing your books and records if you live in an area prone to wildfires or floods
○ Keep a back-up of your electronic records in a secure off-site location as an added precaution
○ In the unfortunate situation that your books and records have been destroyed as a result of an adverse event,
   contact the Charities Directorate as soon as possible.
• Remind those in your community that measures are in place to ensure that Canadians facing such extraordinary
  circumstances will be treated fairly if they are unable to meet their tax obligations during this time.

We’re here to help

For tips on completing your return, consult our T3010 charity return – Overview page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

For step-by-step instructions on registering for MyBA, please visit Access our online services for charities.

As always, our client service team is here to support you. If you require assistance completing your return or using online services, please call us at 1‑800‑267‑2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-06-23 The following information is now available on Canada.ca:

The Manitoba Payroll Deductions Tables guide (T4032MB), effective July 1, 2023, and the Manitoba Payroll Deductions Supplementary Tables guide (T4008MB), effective July 1, 2023, are now available on the Canada.ca website.
T4032 Payroll deductions tables – Effective July 1, 2023
T4008 Payroll Deductions Supplementary Tables - Effective July 1, 2023
2023-06-23 Media room - Statement: Government of Canada approves the collective agreement between the CRA and the PSAC-UTE

The Government of Canada has approved the renewed collective agreement between the Canada Revenue Agency (CRA) and the Public Service Alliance of Canada – Union of Taxation Employees (PSAC-UTE) for approximately 39,000 employees.
2023-06-20 The July 2023 edition of the Payroll Deductions Online Calculator (PDOC) is now available on the Canada.ca website at canada.ca/pdoc.

Users must clear their cache when accessing this version for the first time. If the cache is not cleared, some screens may not function as intended.
2023-06-13 Media room - Tax tip: Applying for the Disability Tax Credit is easy with our new digital form!

The Canada Revenue Agency (CRA) has made it faster and easier than ever for persons with disabilities and their medical practitioners to complete the Disability Tax Credit (DTC) application form, by introducing a new fully digital application process.
2023-06-13 The Canada Revenue Agency (CRA) will issue the next Canada child benefit (CCB) payments on June 20, 2023. If you do not receive your payment by June 27, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before June 27.

For more information, go to Canada child benefit.

You can calculate the amount of your CCB payment by using the CRA’s online benefits calculator at canada.ca/child-family-benefits-calculator.

The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding Canada child benefit balance, your CCB payment may be applied towards that balance. If you believe that the use of your CCB to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1‑888‑863‑8662 or for tax return debt call 1‑888‑863‑8657.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-06-12 Media room - Tax tip: June 15, 2023, is the deadline for self-employed individuals to file their 2022 income tax and benefit return

The Canada Revenue Agency (CRA) is here to support you and your business in meeting your tax obligations.
2023-06-02 Charities and giving

Reminder: File your return by June 30!

If your charity’s fiscal year ended on December 31, the deadline to file your T3010 annual information return is June 30.

As this deadline approaches, we encourage all charities to file their return using our online services for charities offered through My Business Account (MyBA) – it’s fast, easy to use, convenient, and secure!

If you haven’t done so already, sign up for MyBA. If you are an authorized representative, sign up for Represent a Client. After registering, simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you, so filing a complete return is easy.

Important update to the information return

On June 23, 2022, the Government of Canada passed legislation to allow Canadian registered charities to make grants to non-qualified donees (grantees). For more information, see CG-032, Registered charities making grants to non-qualified donees (draft).

To reflect this change, we have updated the registered charity information return:

• updated Form T3010, Registered Charity Information Return, which now requires charities to report grants they made to
  non-qualified donees (grantees).
• the new Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees (Grantees), which allows charities to
  report detailed grant information, as required by the Income Tax Act.

You must use the updated version of the T3010 when filing your charity’s return. If you already filed a return for your fiscal period end, you do not need to refile with the new form. Ensure that you keep adequate books and records to support all granting activities.

We’re here to help

For tips on completing your return, consult our T3010 charity return – Overview page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

For step-by-step instructions on registering for MyBA, please visit Access our online services for charities. As always, our client service team is here to support you. If you require assistance completing your return or using online services, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-06-02 The Canada Revenue Agency (CRA) will issue the next Ontario trillium benefit (OTB) payments on June 9, 2023. If you do not receive your payment by June 23, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before June 23.

For more information about the OTB, the Ontario senior homeowners’ property tax grant, or the Ontario child benefit, go to Ontario child and family benefits.

You can sign up for CRA direct deposit through many Canadian financial institutions' websites. Register to get your payments faster and directly into your account at canada.ca/cra-direct-deposit.

The CRA has resumed its activities aimed at offsetting taxpayers' debt. In some cases, your benefits or credits may also be used to pay down other government debt. If you believe that the use of your benefits, credits, or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA directly at 1-888-863-8662 to discuss your options – even if you have a payment plan in place already.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-06-01 Businesses – Tax information newsletter, Edition 2023-02 – June 1, 2023

Here are answers to more of your top business tax information questions

Last summer, we issued a tax tip with answers to five of the top business tax information questions. Here are answers to five more!

A reminder to review the 2023 policies on taxable benefits

If you are an employer and offer taxable benefits to your employees or workers, please review the January 1, 2023 updates to taxable benefits policies on gifts, awards, long-service awards, social events, hospitality functions, and parking.

Looking for the fastest and easiest way to manage your business taxes online?

The Canada Revenue Agency’s (CRA) digital services make handling your business’s tax matters faster and easier. You and your authorized employees and representatives can file, pay and access detailed information about your tax accounts. Here is information about the CRA’s most used digital services, as well as information on how to find the rest.

Find out if you qualify for Scientific Research & Experimental Development tax incentives

Does your business conduct research and development (R&D) work in Canada? If so, you may qualify for our Scientific Research & Experimental Development (SR&ED) tax incentives. Try our quick and easy Self-Assessment and Learning Tool to find out, up-front, if your R&D project is likely to qualify for tax incentives and to calculate your potential claim amount.

To learn more about the SR&ED program, take a few minutes to visit our new SR&ED multimedia gallery, where you can find accessible information about the program and the various tools and services that the CRA offers.

Underused Housing Tax penalties and interest waived

The CRA administers the Underused Housing Tax (UHT), an annual 1% tax on the ownership of vacant or underused housing in Canada. To provide more time for affected owners to take necessary actions to comply, the CRA is providing transitional relief to affected owners. The application of penalties and interest under the Underused Housing Tax Act for the 2022 calendar year will be waived for any late-filed UHT return and for any late-paid UHT payable, provided the return is filed or the UHT is paid by October 31, 2023.

This transitional relief means that although the deadline for filing the UHT return and paying the UHT payable is still April 30, 2023, no penalties or interest will be applied for UHT returns and payments that the CRA receives by October 31, 2023. Learn more at Underused Housing Tax.

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For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-05-30 Media room - Tax tip: Are you preparing to claim SR&ED tax incentives? Here’s what you need to know

Is your business doing research and development (R&D) work in Canada? Getting all of the Scientific Research and Experimental Development (SR&ED) tax incentives to which your business may be entitled is not only top of mind for you, but for the Canada Revenue Agency (CRA) as well.
2023-05-30 Media room - Tax tip: You’ve got questions and we’ve got answers! Here are answers to more of your top business tax information questions

Last summer, we issued a tax tip with answers to five of the top business tax information questions. Here are answers to five more!
2023-05-25 Media room - News release: Parliamentary Secretary Fragiskatos announces increased funding for organizations that help vulnerable people access benefits and credits.

Whether it’s the Canada Child Benefit, the Canada Workers Benefit, the GST/HST Credit, the Climate Action Incentive or the new grocery rebate, benefits and credits continue to play a crucial role in helping Canadians with the cost of living.
2023-05-25 Media room - News release: Minister Lebouthillier announces increased funding for organizations that help vulnerable people access benefits and credits.

Whether it’s the Canada Child Benefit, the Canada Workers Benefit, the GST/HST Credit, the Climate Action Incentive or the new grocery rebate, benefits and credits continue to play a crucial role in helping Canadians with the cost of living.
2023-05-24 Media room - Tax tip: Need to make a change to your tax return or haven’t filed yet? Here’s what you can do

Each year, the Canada Revenue Agency (CRA) monitors how many people have filed their tax returns, so that we can work to adjust our services according to your needs. As of May 9, 2023, 27.6 million tax returns have been received, representing a 3.4% increase from last year.
2023-05-24 Charities and giving - What's new

Charities webinars

Registration for Books and records is now open. In this webinar, we will guide you through important information on how to manage your charity’s books and records.

This webinar will be held on June 7 and 8, on Microsoft Teams live events. To register for a session, go to Charities information sessions and webinars. We encourage all representatives to attend, regardless of experience. Those who are new to charities will find this an excellent introduction to keeping adequate books and records. And for those with more experience, we hope this will be a helpful refresher.

Space is limited! Register today!

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-05-23 UHTN1, Introduction to the Underused Housing Tax
2023-05-19 The Payroll Deductions Formulas guide (T4127) effective July 1st, 2023, is now available on the Government of Canada website.

Guidance and examples related to the second additional CPP contributions are included in Appendix 1 and Appendix 2 of this guide respectively. Please consult the “Upcoming Guidance for January 2024” section of the guide for more details.
T4127 Payroll Deductions Formulas - Effective July 1st, 2023
2023-05-19 The Canada Revenue Agency (CRA) will issue the next Alberta child and family benefit (ACFB) payments on May 26, 2023. If you do not receive your payment by June 2, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before June 2.

For more information, go to Province of Alberta.

You can now sign up for CRA direct deposit through many Canadian financial institutions' websites. Register to get your payments faster and directly into your account at canada.ca/cra-direct-deposit.

The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding ACFB balance, your payment of this benefit may be applied towards that balance. If you believe that the use of your ACFB to pay down your debt has caused significant financial hardship, please contact the CRA directly at 1-888-863-8662 to discuss your options – even if you have a payment plan in place already.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-05-19 SR&ED webinars - Public webinar on SR&ED eligibility

This webinar provides a summary of the eligibility requirements of the SR&ED program. It is intended for technical, financial or accounting staff. Attendees will be taken through the eligibility criteria, qualifying expenditures, and the free services offered. There is no charge to attend. Pre-registration is required, as seating is limited.
• June 14, 2023 – 9:00 am to 11:30 am Eastern time – French session only
2023-05-17 Media room - Tax tip: Looking for the fastest and easiest way to manage your business taxes online? Use our digital services!

Our digital services make handling your business’s tax matters faster and easier. You and your authorized employees and representatives can file, pay and access detailed information about your tax accounts. Here is information about the CRA’s most used digital services, as well as information on how to find the rest.
2023-05-16 Excise Duty Circular ED212-13, Filing Requirements for Licensed Brewers
2023-05-16 Webinar invitation: CPPe: Second CPP Contribution

Please note this webinar has been rescheduled and will now be held on May 31, 2023

You can register for the webinar using the registration links in the table below. If you previously signed up for this webinar, you do not need to register again.

Please see the table below to find out what time the webinar will start according to your time zone

What you need to know about the Canada Pension Plan enhancements (CPPe) and the Second CPP contribution

The Canada Revenue Agency (CRA) is hosting a free webinar with information to employees, employers, and self-employed individuals who are looking to learn more about the Canada Pension Plan enhancements (CPPe) and the Second CPP contribution that begins on January 1, 2024.

Topics to be discussed in the webinar include:

• Purpose of the Canada Pension Plan
• Who participates in the CPP
• CPPe 2019 to 2023 recap
• Second CPP contribution amounts
• CPP benefits and related tax deductions

Register for the webinar if you:

• An individual who wants to learn more about the Canada Pension Plan enhancement (CPPe)
• An employer needing information about their obligations to pay, collect, and remit base CPP and enhanced CPP
  contributions on behalf of their employees
• A self-employed individual who wants to know how the CPPe will affect you

The webinar is on Wednesday, May 31, 2023.
2023-05-15 Charities and giving - What's new

Important update to the information return

On June 23, 2022, the Government of Canada passed legislation to allow Canadian registered charities to make grants to non-qualified donees (grantees). For more information, see CG-032, Registered charities making grants to non-qualified donees (draft).

To reflect this change, we have updated the registered charity information return:

• updated Form T3010, Registered Charity Information Return, which now requires charities to report grants they made to
  non-qualified donees (grantees).
• the new Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees (Grantees), which allows charities to
  report detailed grant information, as required by the Income Tax Act.

Guide T4033, Completing Form T3010 Registered Charity Information Return will also be updated in the near future and will provide instructions on how to complete the T3010 and T1441.

You must use the updated version of the T3010 when filing your charity’s return. If you already filed a return for your fiscal period end, you do not need to refile with the new form. Ensure that you keep adequate books and records to support all granting activities.

We encourage all charities to file their information return online through My Business Account. Digital services always use the latest forms and guide you through every section to make sure you file a complete return. It is fast, secure, and easy.

If you have any questions, contact our client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-05-15 The Canada Revenue Agency (CRA) will issue the next Canada child benefit (CCB) payments on May 19, 2023. If you do not receive your payment by May 29, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before May 29.

For more information, go to Canada child benefit. The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding Canada child benefit balance, your CCB payment may be applied towards that balance. If you believe that the use of your CCB to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1-888-863-8662 or for tax return debt call 1-888-863-8657.

To learn more, go to canada.ca/balance-owing.

Although the deadline to do your 2022 taxes has passed, it's not too late to do them! File your tax return right away to continue receiving your benefit payments, such as the CCB. Get ready to do your taxes at canada.ca/cra-taxes-get-ready.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-05-11 The following revised document is now available on the Canada.ca website: Underused Housing Tax Notice UHTN15
2023-05-10 SR&ED webinar and What’s new

Public webinar on SR&ED financial issues
This webinar provides a summary of the financial aspects of the SR&ED program. It is intended for financial or accounting staff already familiar with the basics of the SR&ED program. Attendees will be taken through the completion of a T661 Form and the calculation of investment tax credits. There is no charge to attend. Pre-registration is required, as seating is limited.
• May 16, 2023 – 10 am to 1 pm Eastern time – English session only

The following policy update has been added to the SR&ED website:
The Income Tax Rulings Directorate’s mailing address found in section 11.3.2 of the Third-Party Payments Policy has been updated.
2023-05-10 Excise Technical Publications - Excise Duty Notice Under the Excise Act, 2001 EDN88
2023-05-05 The Canada Revenue Agency (CRA) will issue the next Ontario trillium benefit (OTB) payments on May 10, 2023. If you do not receive your payment by May 25, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before May 25.

For more information about the OTB, the Ontario senior homeowners’ property tax grant, or the Ontario child benefit, go to Ontario child and family benefits.

Don’t miss a payment! You can sign up for CRA direct deposit through many Canadian financial institutions' websites. Register to get your payments faster and directly into your account at canada.ca/cra-direct-deposit.

Although the deadline to do your 2022 taxes has passed, it’s not too late to do them! File your tax return right away to continue receiving your benefit payments, such as the OTB. Get ready to do your taxes at canada.ca/cra-taxes-get-ready.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-05-04 Media room - Statement: The Canada Revenue Agency reaches a tentative agreement with the Public Service Alliance of Canada – Union of Taxation Employees

Last night, the Canada Revenue Agency (CRA) reached a 4-year tentative agreement with the Public Service Alliance of Canada – Union of Taxation Employees (PSAC-UTE).
2023-05-01 Media room - Statement: Canada Revenue Agency and Public Service Alliance of Canada – Union of Taxation Employees to resume in-person negotiations

Today, The Canada Revenue Agency (CRA) and the Public Service Alliance of Canada – Union of Taxation Employees (PSAC-UTE) have resumed in person negotiations with a view to reach a new collective agreement as soon as possible, that is both fair to employees and reasonable for taxpayers.
2023-04-21 Media room - Statement: Canada Revenue Agency’s update on negotiations with the Public Service Alliance of Canada – Union of Taxation Employees

The Canada Revenue Agency (CRA) entered mediated negotiations this week with the goal of reaching a fair deal with PSAC-UTE as soon as possible.
2023-04-17 Media room - Statement: Canada Revenue Agency remains committed to reaching a fair agreement

Today, the Canada Revenue Agency (CRA) and the Public Service Alliance of Canada – Union of Taxation Employees (PSAC-UTE) entered mediated negotiations with the goal of reaching a fair collective agreement.
2023-04-17 Webinar invitation: CPPe: Second CPP Contribution

What you need to know about the Canada Pension Plan enhancements (CPPe) and the Second CPP contribution

The Canada Revenue Agency (CRA) is hosting a free webinar with information to employees, employers, and self-employed individuals who are looking to learn more about the Canada Pension Plan enhancements (CPPe) and the Second CPP contribution that begins on January 1, 2024.

Topics to be discussed in the webinar include:
• Purpose of the Canada Pension Plan
• Who participates in the CPP
• CPPe 2019 to 2023 recap
• Second CPP contribution amounts
• CPP benefits and related tax deductions

Register for the webinar if you:

• An individual who wants to learn more about the Canada Pension Plan enhancement (CPPe)
• An employer needing information about their obligations to pay, collect, and remit base CPP and enhanced CPP
  contributions on behalf of their employees
• A self-employed individual who wants to know how the CPPe will affect you

The webinar is on Wednesday, April 26, 2023.
2023-04-13 The Canada Revenue Agency (CRA) will issue the next Canada child benefit (CCB) payments on April 20, 2023. If you do not receive your payment by April 27, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before April 27.

Register for My Account to view and manage your tax and benefit information online. This service allows you to check your benefit and credit payments and so much more!

For more information, go to Canada child benefit. The CRA has resumed its activities aimed at paying down taxpayers' debt. If you have an outstanding Canada child benefit balance, your CCB payment may be applied towards that balance. If you believe that the use of your CCB to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already. For benefit debt call 1-888-863-8662 or for tax return debt call 1-888-863-8657.

To learn more, go to canada.ca/balance-owing.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-04-12 Media room - Tax tip: Are you self-employed? The Canada Revenue Agency can help you understand your tax obligations

If you're self-employed, we understand that navigating your tax obligations may seem complicated.
2023-04-11 Media room - Tax tip: Do you live in northern Canada? Find out about northern residents deductions!

If you permanently lived in a prescribed northern zone (Zone A) or a prescribed intermediate zone (Zone B) for a continuous period of at least six consecutive months beginning or ending in the tax year, you may be eligible to claim the northern residents deductions on your income tax and benefit return.
2023-04-07 Media room - Statement: Canada Revenue Agency responds to Public Service Alliance of Canada剖nion of Taxation Employees strike vote

The Canada Revenue Agency (CRA) values the important role its employees play from across the country in delivering services to Canadians.
2023-04-06 Media room - Tax tip: What you need to know for the 2023 tax-filing season

Millions of Canadians file their income tax and benefit returns every year. For the 2022 tax-filing season, Canadians filed approximately 31 million returns and 92% of them were filed electronically. Also, there were over 17 million refunds processed, resulting in a total amount of $37 billion!
2023-04-05 Charities and giving - What's new

Charities webinars

We are pleased to announce that our next webinar is arriving this spring!

Registration for Books and records is now open. In this webinar, we will guide you through important information on how to manage your charity’s books and records.

This webinar will be held on April 19 and 20, 2023, on Microsoft Teams live events. To register for a session, go to Charities information sessions and webinars.

We encourage all representatives to attend, regardless of experience. Those who are new to charities will find this an excellent introduction to keeping adequate books and records. And for those with more experience, we hope this will be a helpful refresher.

Space is limited! Register today!
2023-04-05 Excise Technical Publications
Excise Duty Circular ED200-1, Regulations Prescribing Fees for Licences Issued Under the Excise Act
Excise Duty Memorandum, EDM1-1-1 The Excise Duty Program
Excise Duty Memorandum EDM1-1-5, Instrument Approval
2023-04-04 SR&ED webinars

Public webinar on SR&ED eligibility
This webinar provides a summary of the eligibility requirements of the SR&ED program. It is intended for technical, financial or accounting staff. Attendees will be taken through the eligibility criteria, qualifying expenditures, and the free services offered. There is no charge to attend. Pre-registration is required, as seating is limited.
• May 18, 2023 – 9:00 am to 11:30 am Eastern time – French session only

Public webinar on SR&ED financial issues
This webinar provides a summary of the financial aspects of the SR&ED program. It is intended for financial or accounting staff already familiar with the basics of the SR&ED program. Attendees will be taken through the completion of a T661 Form and the calculation of investment tax credits. There is no charge to attend. Pre-registration is required, as seating is limited.
• April 18, 2023 – 11 am to 2 pm Eastern time – English session only
2023-04-03 Excise and other levies technical publications - FCRATES Fuel Charge Rates
2023-04-03 Excise and other levies technical publications - EDBN32, EDN85 and EDRATES
EDBN32, Adjusted Rates of Excise Duty on Beer Effective April 1, 2023
EDN85, Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2023
EDRATES, Excise Duty Rates
2023-04-01 Media room - Tax tip: CRA debt recovery activities may impact upcoming benefit, credit, and refund payments

The Canada Revenue Agency (CRA) has resumed efforts to recover taxpayers' debt.
2023-02-27 Media room - Tax tip: What is cryptocurrency?
A cryptocurrency is a type of virtual asset that is protected using cryptography.
2023-02-27 Excise Duty Memorandum EDM1-6-1 Administrative Penalties Under the Excise Act, 2001
2023-02-24 GST/HST Technical Publications - Revised Internet publications
Excise Duty Memorandum EDM10-1-2
Excise Duty Memorandum EDM10-1-3
Excise Duty Memorandum EDM10-1-4
Excise Duty Memorandum EDM10-1-5
Excise Duty Memorandum EDM10-1-6
Excise Duty Memorandum EDM10-1-7
Excise Duty Memorandum EDM10-1-8
Excise Duty Memorandum EDM10-1-9
2023-02-23 Media room - Tax tip: Confirm my Representative is now available for business owners

The protection of taxpayer information is of the utmost importance for the Canada Revenue Agency (CRA).
2023-02-21 Media room - Tax tip: What you need to know for the 2023 tax-filing season

Millions of Canadians file their income tax and benefit returns every year. For the 2022 tax-filing season, Canadians filed approximately 31 million returns and 92% of them were filed electronically.
2023-02-27 Media room - Tax tip: What is cryptocurrency?
A cryptocurrency is a type of virtual asset that is protected using cryptography.
2023-02-27 Excise Duty Memorandum EDM1-6-1 Administrative Penalties Under the Excise Act, 2001
2023-02-24 GST/HST Technical Publications - Revised Internet publications
Excise Duty Memorandum EDM10-1-2
Excise Duty Memorandum EDM10-1-3
Excise Duty Memorandum EDM10-1-4
Excise Duty Memorandum EDM10-1-5
Excise Duty Memorandum EDM10-1-6
Excise Duty Memorandum EDM10-1-7
Excise Duty Memorandum EDM10-1-8
Excise Duty Memorandum EDM10-1-9
2023-02-23 Media room - Tax tip: Confirm my Representative is now available for business owners

The protection of taxpayer information is of the utmost importance for the Canada Revenue Agency (CRA).
2023-02-21 Media room - Tax tip: What you need to know for the 2023 tax-filing season

Millions of Canadians file their income tax and benefit returns every year. For the 2022 tax-filing season, Canadians filed approximately 31 million returns and 92% of them were filed electronically.
2023-02-21 Charities and giving - What's new

Changes to the disbursement quota rules for charities

On December 15, 2022, Bill C-32, Fall Economic Statement Implementation Act, 2022, received Royal Assent. As a result, changes were made to the disbursement quota (DQ) rules for charities. Review these changes to find out how your charity may be affected. For more information about the legislation, go to C-32 (44-1) - Parliament of Canada. On January 1, 2023, the following amendments came into effect:

• On the portion of property exceeding $1 million, the DQ rate increased from 3.5% to 5%. For property equal to or less
  than $1 million, the DQ rate remains at 3.5%.
• The Canada Revenue Agency (CRA) has discretion to grant a reduction in a charity’s DQ obligation for any particular
  tax year, and the CRA can also publicly disclose information related to such a decision.
• The CRA is no longer accepting requests to accumulate property. Previously approved property accumulation
  agreements are still valid until the expiry of the approved period.

Over the coming months, we will update our website, forms, and other publications to reflect these new rules and announce the changes once they are published.

If you need more information on how these changes affect your charity, or have questions about the new disbursement quota rules for charities, please call our client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-02-20 The Canada Revenue Agency (CRA) will issue the next Alberta child and family benefit payments on February 27, 2023. If you do not receive your payment by March 6, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before March 6.

For more information, go to Province of Alberta.

In February 2023, the CRA restarted applying tax refunds, benefits and credits to pay down any balance you may owe to CRA. If you believe that the use of your benefits, credits, or tax refunds to pay down your debt has caused significant financial hardship, please contact the CRA directly to discuss your options – even if you have a payment plan in place already.

To learn more, go to canada.ca/balance-owing.

Don’t miss a payment! Direct deposit is a fast, easy and secure way to get your payments on time. You can now sign up for CRA direct deposit through many Canadian financial institutions' websites. Register today to avoid delays!

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-02-20 Media room - News release: The Canada Revenue Agency kicks off the 2023 tax-filing season: Canadians need to file their returns before May 1

Tax season has officially kicked off and many Canadians will turn to the Canada Revenue Agency (CRA) for guidance.
2023-02-15 Media room - News release: What's new and what to remember when filing your taxes in Ontario this year

Tax season is upon Ontario residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-14 Media room - News release: What's new and what to remember when filing your taxes in Newfoundland and Labrador this year

Tax season is upon Newfoundland and Labrador residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-14 Media room - News release: What's new and what to remember before filing your taxes in Quebec this year

Tax season is upon Quebec residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-14 Media room - News release: What's new and what to remember when filing your taxes in New Brunswick this year

Tax season is upon New Brunswick residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-14 Media room - News release: What's new and what to remember when filing your taxes in Prince Edward Island this year

Tax season is upon Prince Edward Island residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-14 Media room - News release: What's new and what to remember when filing your taxes in Nova Scotia this year

Tax season is upon Nova Scotia residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-13 Registered plans administrators - What's new
The Canada Revenue Agency has published information about the first home savings account (FHSA).

The Canada Revenue Agency has published information about the first home savings account (FHSA). Financial institutions who wish to offer FHSAs to the public (known as issuers) need to submit an application package to the Registered Plans Directorate for approval.

The Government of Canada introduced the FHSA as a way for first-time home buyers to save up to $40,000 for a down payment. The FHSA allows up to $8,000 in annual contributions, which are tax-deductible. FHSA withdrawals used to purchase a first home are non-taxable.

For additional information concerning the FHSA, contact the Directorate.
2023-02-13 Media room - News release: What's new and what to remember when filing your taxes in Yukon, Nunavut, and the Northwest Territories this year

Tax season is upon the Yukon, Nunavut, and the Northwest Territories residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
Media room - News release: What's new and what to remember when filing your taxes in British Columbia this year

Tax season is upon British Columbia residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-13 SR&ED webinars - Public webinars on SR&ED financial issues

This information webinar provides a summary of the financial aspects of the SR&ED program. It is intended for financial or accounting staff already familiar with the basics of the SR&ED program. Attendees will be taken through the completion of a T661 Form and the calculation of investment tax credits. There is no charge to attend. Pre-registration is required, as seating is limited.

• February 28, 2023 – 11 am to 2 pm EST – English session
2023-02-13 Media room - News release: What's new and what to remember when filing your taxes in Alberta this year

Tax season is upon Alberta residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-13 Media room - News release: What's new and what to remember when filing your taxes in Saskatchewan this year

Tax season is upon Saskatchewan residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-13 Media room - News release: What's new and what to remember when filing your taxes in Manitoba this year

Tax season is upon Manitoba residents and the Canada Revenue Agency (CRA) is getting ready to answer questions from taxpayers and make it easier and quicker for them to file their 2022 income tax and benefit return.
2023-02-13 The Canada Revenue Agency (CRA) will issue the next Canada child benefit (CCB) payments on February 20, 2023. If you do not receive your payment by February 27, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before February 27.

For more information, go to Canada child benefit.

Remember! To continue to receive the CCB, you need to file your taxes every year. The easiest way to file your taxes yourself is to do it online. The CRA wants to help you learn more about how to do your taxes. Visit the online learning tool Learn about your taxes to learn more.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-02-08 Charities and giving - What's new

Community Services Recovery Fund

The Canada Revenue Agency is pleased to share the following message with you on behalf of Employment and Social Development Canada (ESDC).

On January 6, 2023, the application process for the Community Services Recovery Fund was launched and will remain open until February 21, 2023. The Community Services Recovery Fund is a one-time, $400 million investment that will help community service organizations across Canada, including charities, non-profits and Indigenous governing bodies, adapt and modernize. This investment will strengthen the sector as it supports recovery in communities across Canada.

The Government of Canada selected the Canadian Red Cross, Community Foundations of Canada and United Way Centraide Canada as National Funders of the Community Services Recovery Fund, who will assess applications and distribute funding to a broad and diverse range of community service organizations across Canada.

Funding from the Community Services Recovery Fund will enable community service organizations to invest in their own organizational capacity under one of the three Project Focus Areas:

• Investing in People: projects that focus on how organizations recruit, retain, engage and support their personnel
• Investing in Systems and Processes: projects that invest in the systems and processes involved in creating the internal
  workings of an organization’s overall structure
• Investing in Program and Service Innovation and Redesign: projects primarily focused on program and service
  innovation and redesign using information gained during the COVID-19 pandemic

The Community Services Recovery Fund has two funding streams: one for local or regional community service organizations serving a portion of a province or territory, and one for community service organizations serving the entire country, an entire province or territory, or multiple provinces or territories.

The application process for community service organizations, including charities, non profits and Indigenous governing bodies, is now open and will be accepting applications until February 21, 2023. For more information, visit the National Funders’ Community Services Recovery Fund website.

The National Funders also held a webinar on January 12, 2023 to assist organizations in understanding the application process. A recording of the webinar is available on the National Funders’ Community Services Recovery Fund website.

Read the announcement here and share this exciting news with your colleagues and networks.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-02-07 Media room - Tax tip: Were you invited to file your taxes over the phone?

Every year, we send letters to eligible Canadians inviting them to file their income tax and benefit returns with the CRA's File my Return automated phone service.
2023-02-03 The Canada Revenue Agency (CRA) will issue the next Ontario trillium benefit (OTB) payments on February 10, 2023. If you do not receive your payment by February 24, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before February 24.

For more information about the OTB, the Ontario senior homeowners’ property tax grant, or the Ontario child benefit, go to Ontario child and family benefits.

Set up CRA direct deposit right from your financial institution’s website! It’s easy to:

• Sign up for the first time
• Change account info

Go to canada.ca/cra-direct-deposit.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
2023-01-26 Media room - Tax tip: Received a T4A slip from us? Here’s what you need to know

Did you receive COVID-19 benefit payments from the Canada Revenue Agency (CRA) in 2022? If you did, you should receive a T4A Statement of Pension, Retirement, Annuity, and Other Income slip.
2023-01-26 Charities and giving - What's new

Reporting grants to non-qualified donees

On November 30, 2022, the Charities Directorate published draft guidance on registered charities making grants to non-qualified donees. We appreciate your feedback and look forward to providing you with a final version of the guidance soon. If you would like to provide feedback on the guidance, you have until January 31, 2023, to do so.

The rules for making grants to non-qualified donees have been in effect since June 23, 2022, and we understand you might need to file your T3010 return soon. We are currently updating Form T3010, Registered Charity Information Return, and the accompanying guide T4033, which we expect to make available in spring 2023.

Until the form and guide are updated, you are not required to report your granting activities.

You must, however, keep adequate books and records to support all granting activities. Your books and records must contain enough information to allow the CRA to assess whether your charity is operating in accordance with the Income Tax Act.

For more information about these rules, see Guidance CG-032, Registered charities making grants to non-qualified donees (draft).

If you have any questions about the new requirements, please call our client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

For telephone, fax, and TTY (teletypewriter) numbers, go to Contact the Charities Directorate.
2023-01-25 Media room - Tax tip: Electronic filing of Special Elections and Returns is now available

The Canada Revenue Agency (CRA) is digitizing the Special Elections and Returns (SERs) forms which will now allow taxpayers to file these requests electronically using Submit Docs or certified software.
2023-01-24 Do you know your GST/HST filing period

As a GST/HST registrant, you must complete a GST/HST return for every filing period, even if you have no business transactions to report or GST/HST to pay.

Depending on your business’s total annual sales, you may have monthly, quarterly, or annual filing periods. It’s important to know your filing period – it determines your filing and payment deadlines.

If you fall behind on your filing and payment deadlines, the Canada Revenue Agency (CRA) may assess your tax payable for any outstanding GST/HST returns under section 299 of the Excise Tax Act (ETA). These assessments estimate the amount of GST/HST a registrant is required to pay to the CRA, based on previous income and returns reported. They do not, however, release a registrant from their obligation to file their outstanding returns.

If the CRA assesses your tax payable under section 299 of the ETA, you will need to:

file your outstanding GST/HST return(s); and
pay the reported amount owing, including any accumulated penalties and interest.

In addition, if you do not file your GST/HST returns, any refunds or rebates you are entitled to will be held until the CRA receives them. This includes your T2 corporation income tax refund if you are a corporation, and your T1 personal income tax refund if you are a sole proprietor or partnership.

After you file your GST/HST return, the CRA will reverse the estimated amount owing in the assessment, and replace it with the reported amount owing, subject to review by the CRA as applicable.

For details on your GST/HST account(s), including balances, log in to My Business Account or visit GST/HST for businesses.
2023-01-20 SR&ED webinars - Public webinars on SR&ED eligibility

This information webinar provides a summary of the eligibility requirements of the SR&ED program. It is intended for technical, financial or accounting staff. Attendees will be taken through the eligibility criteria, qualifying expenditures, and the free services offered. There is no charge to attend. Pre-registration is required, as seating is limited.

• February 22, 2023 – 9:00 am to 11:30 am (EDT) – French session
2023-01-19 Media room - Tax tip: Seniors: We’ve got tips to help you this tax season!

Seniors, we’re here to help make sure you get all the benefits and credits that you may be entitled to! These tips will help you complete your income tax and benefit return and avoid interruptions to your benefit and credit payments.
2023-01-17 Media room - Tax tip: Students: Put more money in your pocket with benefits and credits

As a student, you may have many questions about taxes. It might even be your first time filing an income tax and benefit return, and that’s okay!
2023-01-17 Excise Duty Notice Under the Excise Act, 2001 EDN84
Service Agreements in Respect of Cannabis Products and Intra-Industry Sale of Cannabis Products
2023-01-13 Media room - Statement: Update on Collective Bargaining

The Canada Revenue Agency (CRA) values the important role its employees play from across the country in delivering services to Canadians.
2023-01-13 The Canada Revenue Agency (CRA) will issue the next Canada child benefit payments on January 20, 2023. If you do not receive your payment by January 27, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before January 27.

For more information, go to Canada child benefit.

Do you need help with your income tax? You can authorize a representative to work with the CRA on your behalf. Use the “Authorize my representative” service in My Account to give your representative instant access to your tax information. You can view, change, or cancel your representative’s authorization online at any time. For more information and options to add or cancel your representative’s authorization, go to Representative authorization.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.
Media room - Tax tip: Here’s what you need to know if you’re filing your taxes by paper
The Canada Revenue Agency (CRA) strives to be trusted, helpful, and fair by putting people first.
2023-01-10 Luxury Tax Notice LTN3 and Luxury Tax Notice LTN4
LTN3 Subject Vessels Under the Select Luxury Items Tax Act
LTN4 Subject Aircraft Under the Select Luxury Items Tax Act
2023-01-03 SR&ED webinar Public webinars on SR&ED eligibility

This information webinar provides a summary of the eligibility requirements of the SR&ED program. It is intended for technical, financial or accounting staff. Attendees will be taken through the eligibility criteria, qualifying expenditures, and the free services offered. There is no charge to attend. Pre-registration is required, as seating is limited.

• January 24, 2023 – 11:00 am to 1:30 pm (EDT) – English session
2023-01-03 The Canada Revenue Agency (CRA) will issue the next Ontario trillium benefit (OTB) payments on January 10, 2023. If you do not receive your payment by January 24, you may want to check on its status using My Account or the MyBenefits CRA mobile app. The CRA cannot provide any other information about these payments before January 24.

For more information about the OTB, the Ontario senior homeowners’ property tax grant, or the Ontario child benefit, go to Ontario child and family benefits

Don’t miss a payment! You can sign up for CRA direct deposit through many Canadian financial institutions' websites. Register to get your payments faster and directly into your account at canada.ca/cra-direct-deposit.

For telephone, fax, and TTY (teletypewriter) numbers and for addresses, go to Contact us.