The lower rate of Nova Scotia income tax is 1.5% since April 1, 2025. It was previously 2.5%. The income eligible for the lower rate is determined using the $700,000 Nova Scotia business limit. Before ...

The disbursement quota is the minimum amount a registered charity is required to spend each year on its own charitable activities or on qualifying disbursements. You can calculate this amount based on ...

The date a share is donated is the date the transfer of ownership takes place. It is the general view of the Canada Revenue Agency that a charity has taken ownership of a share when it has: the right ...

names, positions, and start and end dates of directors, trustees, and like officials arm’s length relationships between directors, trustees, and like officials Information in the confidential section ...

Access forms and guidance documents to help you apply for a medical device licence. Also search for a licensed device using the listing database.

The Tax-Free Savings Account (TFSA) statistics tables present data based on all of the individual records and summary returns sent by financial institutions (issuers) to the CRA for a specific tax ...

There are some limitations to how you may participate in your FHSA if you become a non-resident of Canada. If you become a non-resident after opening an FHSA If you become a non-resident of Canada ...

The Clean Technology ITC is a refundable tax credit for capital invested in the adoption and operation of new clean technology property in Canada from March 28, 2023, to December 31, 2034. The Canada ...

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On March 26, 2026, the Government of Canada passed legislation that makes the Canada Carbon Rebate for Small Business non-taxable for all fuel charge years. The CRA is now reviewing the T2 Corporation ...

If a person is employed by the Government of Canada, the government of a province, a municipality or a school board in connection with a referendum or election to public office, deductions may have to ...

If you have been assessed Part III.1 tax, you can elect to treat your excessive eligible dividend designations as an ordinary dividend (deemed to be a separate taxable dividend under paragraph 185.1(2 ...