Economical FBAR Filing Assistance for Individuals in Canada

Sign in to CRA My Account, or use the CRA's mobile app, where the return shows as received, in process or assessed, and the refund amount and payment date appear once it has been assessed. The CRA also runs an automated telephone service giving the same information. A representative you have authorised through Represent a Client can check it for you. If the status has not moved past the published processing time, the return is probably under review.

Multiply the pre-tax price by the rate for the province of supply. On a $100 purchase in 2026 that is $13.00 in Ontario (13%), $14.00 in Nova Scotia (14%), and $15.00 in New Brunswick, Newfoundland and Labrador or Prince Edward Island (15%). In the non-participating provinces and the three territories only the 5% GST applies, so $5.00, plus any provincial sales tax billed separately.

For the 2025 tax year the federal rates were 14.5% on the first $57,375 of taxable income, 20.5% to $114,750, 26% to $177,882, 29% to $253,414, and 33% above that. The 14.5% is a blended rate: the lowest bracket was cut from 15% to 14% effective 1 July 2025, so the whole year is charged at the average of the two. Provincial tax applies on top.

Usually because the pay for that period is low enough that the basic personal amount covers it. Payroll annualises each cheque, so part-time or irregular hours can produce zero income tax while CPP and EI still come off. Other causes are a TD1 claiming large credits, a claim of exemption from withholding, or being paid as a contractor rather than an employee, in which case nothing is withheld and the tax is yours to set aside and remit.

Rent from a relative is reportable when the arrangement is commercial, meaning market rent charged with a view to profit. Where you charge a family member only enough to cover a share of the costs, the CRA treats it as a cost-recovery arrangement: you report no income and claim no loss or expenses. Charging below market rent and then deducting a loss is the combination the CRA disallows. Keep the lease and payment records either way.

Often yes. A non-resident business making taxable supplies in Canada must register and charge GST/HST once it passes $30,000 of taxable revenue over four consecutive calendar quarters or within a single quarter, using the rate for the customer's province: 5% GST, 13% in Ontario, 14% in Nova Scotia from 1 April 2025. Simplified registration rules apply to digital products and platform sales to Canadian consumers. A US supplier also pays GST/HST on its own Canadian purchases.

Rent on your home is not deductible on a Canadian personal return by itself. Three routes can still put it on your return: a home office used for employment or self-employment lets you deduct the share of rent for that workspace; several provinces give renters a property-tax or housing credit claimed with your T1; and rent for space used entirely by a business is a business expense on a T2125. Check your province's credit page.

Only in specific cases. Rent is not deductible for most Canadian tenants. It helps if you live in a province with a rent-based credit, such as Ontario's energy and property tax credit, Manitoba's renters credit or Quebec's solidarity credit, all of which use rent paid. It also helps if you run a business or work from home and can claim the share of rent tied to your workspace. Keep receipts and your landlord's details either way.

You collect it as an agent, so it never belongs to your business. You remit it to the CRA with your GST/HST return, after subtracting input tax credits for tax you paid on business purchases. The CRA keeps the federal part, the 5% GST, and transfers the provincial part to the harmonised province. Quebec is different: Revenu Quebec administers GST and QST there. Because it is money held for someone else, keep it out of operating cash.

You can file your own return without waiting for your spouse to file theirs, but you must still report their name, social insurance number and net income for the year, because income-tested credits and benefits are worked out on combined income. You may also prepare and send your spouse's return for them, provided they authorise it and review it first. Where their income is not final, use a careful estimate and correct it afterwards with a T1-ADJ.

A treaty exemption is relief given by a tax treaty between Canada and another country so the same income is not taxed twice. Depending on the article relied on, it can remove Canadian tax entirely, cap a withholding rate, or give taxing rights to only one of the two countries. The relief is not automatic: you usually certify your residence to the payer or claim it on a Canadian return, and keep the supporting documents.

Non-resident income tax is Canadian tax on Canadian-source income earned by someone who is not a resident of Canada for tax purposes. Investment income, rents, pensions and some royalties are normally taxed by withholding at source, with the payer remitting to the CRA. Employment income, business income and gains on Canadian real property are instead reported on a Canadian return. A tax treaty may reduce a withholding rate or remove the Canadian tax altogether.