This page for individuals and businesses contains links to current and historical prescribed annual interest rates that apply to any amounts owed to the CRA and to any amounts the CRA owes to ...

Canadian payers must withhold non-resident tax on certain types of Canadian-source income that they pay or credit to non-residents of Canada. By making a section 217 election, you pay tax on your ...

You have to calculate and pay provincial or territorial income tax in addition to your federal income tax. You may also be entitled to provincial or territorial credits in addition to your federal ...

The Honourable Mélanie Joly, Minister of Industry and Minister responsible for Canada Economic Development for Quebec Regions and the Honourable David J. McGuinty, Minister of National Defence, and ...

Retiring allowances are treated as lump-sum payments. You have to deduct income tax from a retiring allowance unless it is paid directly into a registered retirement savings plan (RRSP) or a ...

Some information may be missing from the page, please visit the Publications and reports page to view the latest postings. If you are looking for a publication or ...

Nous avons prolongé la politique d’intérêt public temporaire qui dispense certains ressortissants étrangers au Canada de l’obligation de subir un examen médical jusqu’au 5 octobre 2029. Mise à jour Si ...

Building a stronger Canada through immigration programs, citizenship services, refugee protection and issuing Canadian travel documents.

Are you a student or worker who received a V-1 visa? This is not an error. Find out more about the V-1 visa for students and workers. A work permit or study permit is ...

A registered retirement savings plan (RRSP) is a retirement savings plan that you establish, that the CRA registers, and to which you or your spouse or common-law partner contribute. A pooled ...

The following forms and schedules can be used to help you complete your tax return.

The Canada Revenue Agency (CRA) registers the education savings plan contract as an RESP, and lifetime limits are set by the Income Tax Act on the amount that can be contributed for each beneficiary ...