The Canada Carbon Rebate for Small Businesses was a refundable tax that returned a portion of the federal fuel charge proceeds collected between 2019-2020 and 2024-2025 directly to eligible Canadian-controlled private corporations (CCPCs). On March 26, 2026, the Government of Canada passed legislation that ensures the rebate is non-taxable for all fuel charge years. The Canada Revenue Agency (CRA) is reviewing T2 Corporation Income Tax Returns to identify businesses that may

Is your business engaged in scientific research and experimental development (SR&ED)? The Canada Revenue Agency (CRA) offers tax incentives to help you reduce the income tax you must pay and to support your innovation journey. As of April 1, 2026, eligible businesses can take advantage of the new Pre-claim approval process as they plan their research and development projects. The Canada Strong Budget 2025 introduced this initiative, which provides early certainty, streamlines

When completing Form T2201 (Disability Tax Credit Certificate) for the Canada Revenue Agency, it’s important to understand that eligibility is not limited to extreme or total disability . The key question is: Has the individual’s condition significantly impacted their ability to perform basic activities of daily living, compared to someone of similar age without the condition? This includes changes such as: Reduced ability to walk or climb stairs Difficulty maintaining a hom

Before claiming the disability amount on your tax return, it’s important to make sure you’ve been approved for the Disability Tax Credit (DTC) . To do this, check whether you’ve already applied and received a Notice of Determination from the Canada Revenue Agency. This notice confirms: If you’re eligible for the DTC Which years you’re approved for If you’re unsure, you can also check your CRA account online to see your DTC status. How Do You Qualify? To be approved for

When couples are forced to live apart due to medical reasons, it can create confusion — especially when it comes to taxes and government benefits. This situation is known as an involuntary separation , and understanding how it works can make a significant difference financially. What is an Involuntary Separation? An involuntary separation occurs when spouses must live apart due to circumstances beyond their control. A common example is when one spouse moves into a long-term c

The fully digital disability tax credit (DTC) application form is available to applicants and their legal representatives. Applicants can complete Part A of the form online via My Account. To simplify the process and save time, the applicant’s portion of the form is prepopulated with information already on file at the CRA. Once completed, they will receive a reference number to give to their medical practitioner who will use it to complete Part B of the form online. The tradi

The Canada Revenue Agency (CRA) has published a new tax tip, Important updates to the trust reporting requirements for the 2025 taxation year: What you need to know , to help affected taxpayers understand potential changes to their filing obligations for taxation years ending in 2025. On November 18, 2025, the Government of Canada tabled Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 , with proposed amendments to the

Dates of death on tax returns The Canada Revenue Agency (CRA) noticed that tax preparers occasionally include a deceased person’s date of death on the living spouse’s tax return. This may result in the CRA mistakenly recording the living spouse as deceased. This error can cause major financial and emotional consequences as it can stop all benefit payments to the living person. The benefits that can significantly impact them include the Canada child benefit (CCB), the Goods an

Running a business means keeping up with tax changes, new services, and important reminders from the Canada Revenue Agency (CRA). Staying informed can help you avoid delays, access services faster, and manage your tax obligations with confidence. Here are some recent updates and reminders for businesses. Register online for a business number and for CRA program accounts Do you need a business number or a CRA program account like GST/HST or payroll? You must now use the Busin

The Canada Revenue Agency (CRA) will permanently close all drop boxes currently available at 45 locations across Canada on May 29, 2026. This change will take place after the 2026 tax filing season to minimize disruption for taxpayers. If you currently use drop boxes to send your tax returns, payments, or other documents, it’s important to be aware of this upcoming change and plan accordingly. Why are CRA drop boxes closing? The CRA is closing its drop boxes for several reaso

The Canada Revenue Agency (CRA) is committed to making it easier for First Nations, Inuit, and Métis Peoples to file their taxes and receive the benefit and credit payments they’re entitled to. We understand that accessing services can sometimes be challenging – whether due to location, connectivity, or life circumstances – and we’re committed to meeting you where you are. Why filing your taxes is important Filing a tax return helps the CRA figure out what benefits and credit

The Canada Revenue Agency (CRA) is now accepting applications for the new first-time home buyers’ (FTHB) GST/HST rebate, one of the ways the Government of Canada is making homes more affordable. The FTHB GST/HST rebate provides eligible first-time home buyers with a full or partial rebate of the GST (or the federal part of the HST) on newly constructed or substantially renovated homes. Eligible individuals could get a rebate of up to $50,000. First-time home buyers: how to ap

Individuals are no stranger to tax scams, whether they come by letter, email, text, or phone call. Scammers are always improving their tactics to trick you into giving away your personal or financial information. Their latest trick is using generative artificial intelligence (GenAI). We’re here to help you stay protected with some important information about these new emerging scams, including how to recognize them. What is GenAI? Artificial intelligence (AI) has become incre

Many newcomers qualify for benefit and credit payments based on their income and family situation. You could qualify to get these payments as soon as you arrive in Canada, even before you file your income tax and benefit return for the first time. To keep getting these payments, you must file a tax return every year, even if you had little or no income. Your spouse or common-law partner, if you have one, also needs to file every year. As a newcomer to Canada, you are requir

The Government of Canada has proposed changes to the trust reporting requirements for the 2025 taxation year. These proposed changes are included in Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025 (Bill C-15). The changes affect how and when certain trusts need to file their T3 Trust Income Tax and Information Return (T3 return). The Canada Revenue Agency (CRA) confirms that while taxpayers can still choose to file un

Filing an income tax and benefit return matters for everyone, but it’s especially helpful if you have a lower income. Filing your taxes could help you get a tax refund and important benefit payments to put more money in your pocket. Get what you’re entitled to Government payments : When you file, the Canada Revenue Agency (CRA) checks if you’re eligible for payments like the Canada Groceries and Essentials Benefit (formerly the GST/HST credit), Canada workers benefit , and a

The Canada Revenue Agency (CRA) continues to work diligently to improve our service and ensure we’re ready to support you this tax season. Our focus has been on getting the fundamentals right: answering phone calls, processing requests in a timely manner, and making sure you have fast, easy, and reliable access to the information and tools you need to meet your tax obligations and get the benefits you are entitled to. We’ve made strong progress toward improving our services,

Tax season starts on February 23! Here’s what you need to start filing On February 23, 2026 , you will be able to file your 2025 income tax and benefit return online! Last tax-filing season, the Canada Revenue Agency (CRA) received more than 33 million tax returns and 93% were filed online. We’re dedicated to serving Canadians well, helping you file your taxes, and connecting you to benefit and credit payments that improve your financial well-being. Last year, Canadians recei

As tax season approaches, many Canadians work with a tax preparer to file their return. To do that, you may need to give them permission to access your tax information with the Canada Revenue Agency (CRA). The CRA has improved its authorization service for individuals. Here’s what you should know so you’re ready when it’s time to file. What’s changed? The CRA has made improvements to its authorization service to make it faster, easier, and more secure for taxpayers. No more w

Trucking is essential to connecting Canada and supporting our economy, but tax non-compliance in this sector undermines fair competition. If you operate a business in the trucking industry, there are important tax reporting requirements you need to follow to stay compliant and avoid penalties. Reporting fees for services in the trucking industry Starting with the 2025 tax year, the Canada Revenue Agency (CRA) has lifted the moratorium on penalties for failure to report fees f