contact us  |  print  |  français  |  log in
my downloads
pay an invoice
my account
Accounting & assurance
Business & finance
CPA Canada Handbook
Information technology
Practice management
Risk & governance
Tax
Other
in all formats

CPAstore - Provincial Taxes - Ontario

All Provinces and Territories

What's New

Administrative Materials

Interpretation Letters (Income Tax)

[2024-02-28] 23-065431-001 - Programme d’assistance financière spécifique relatif aux incendies de forêt du printemps et de l’été 2023 au québec – Indemnité forfaitaire (French only) [PDF]

EY Commentary

Commentary Update

[2024-04-08] CU 02-24 - Commentary Update (Andrew Rosner, Toronto)

News

[2024-04-16] EY N 069-24 - CRA confirms New Brunswick Low-Income Seniors’ Benefit affordability supplement is not taxable (Krista Fox and Caitlin Morin, Toronto)

[2024-04-11] EY N 065-24 - British Columbia home flipping tax bill receives first reading (Yiyun Chen, Toronto and Gael Melville, Vancouver)

[2024-04-11] EY N 064-24 - Nova Scotia Bill 419 receives royal assent (Krista Fox and Caitlin Morin, Toronto)

[2024-04-04] EY N 060-24 - March 2024 corporate tax developments (Candra Anttila, Maureen De Lisser and Yves Plante, Toronto)

[2024-04-02] EY N 057-24 - New Brunswick Bill 27 receives first reading (Krista Fox and Caitlin Morin, Toronto)

[2024-04-02] EY N 055-24 - Substantively Enacted Corporate Income Tax Rates as at March 27 and March 31, 2024(Candra Anttila and Maureen De Lisser, Toronto)

[2024-04-02] EY N 054-24 - Saskatchewan Bills 157 and 158 receive first reading (Kelsey Horning and Maureen De Lisser, Toronto)

[2024-04-02] EY N 053-24 - Ontario 2024-25 budget implementation bill receives first reading (Andrew Rosner and Alan Roth, Toronto)

[2024-03-28] EY N 051-24 - New Brunswick Bill 21 receives first reading (Krista Fox and Caitlin Morin, Toronto)

[2024-03-26] EY N 049-24 - No April Fool’s emission – BC introducing output-based pricing system on April 1 (Andrew Rosner, Toronto, and Jeanne Posey, Vancouver)

[2024-03-21] EY N 047-24 - Quebec 2023 budget implementation bill introduced (Yves Plante, Toronto)

[2024-03-19] EY N 046-24 - Alberta budget bill receives first reading (Candra Anttila, Toronto and Gael Melville, Vancouver)

[2024-03-14] EY N 043-24 - Nova Scotia Tax Refund for Skilled Trades and Occupations Regulations filed (Krista Fox and Candra Anttila, Toronto)

[2024-03-12] EY N 038-24 - Nova Scotia Bill 419 receives first reading (Krista Fox and Caitlin Morin, Toronto)

[2024-03-07] EY N 036-24 - February 2024 corporate tax developments (Candra Anttila, Maureen De Lisser and Yves Plante, Toronto)

[2024-02-27] EY N 029-24 - British Columbia budget bill receives first reading (Yiyun Chen, Toronto and Gael Melville, Vancouver)

[2024-02-27] EY N 028-24 - Newfoundland and Labrador Regulation NLR 9/24 filed (Krista Fox and Caitlin Morin, Toronto)

Tax Alerts

[2024-04-09] EY TA 2024-23 - BC amends the definition of software for PST purposes, Tax Alert 2024-23

[2024-04-03] EY TA 2024-22 - Manitoba budget 2024–25, Tax Alert 2024-22

[2024-03-26] EY TA 2024-20 - Ontario budget 2024–25, Tax Alert 2024-20

[2024-03-21] EY TA 2024-19 - Newfoundland and Labrador budget 2024–25, Tax Alert 2024-19

[2024-03-21] EY TA 2024-18 - Saskatchewan budget 2024–25, Tax Alert 2024-18

[2024-03-20] EY TA 2024-17 - New Brunswick budget 2024–25, Tax Alert 2024-17

[2024-03-13] EY TA 2024-15 - Québec budget 2024–25, Tax Alert 2024-15

[2024-03-08] EY TA 2024-14 - Yukon budget 2024–25, Tax Alert 2024-14

[2024-03-01] EY TA 2024-12 - Prince Edward Island budget 2024–25, Tax Alert 2024-12

[2024-03-01] EY TA 2024-11 - Nova Scotia budget 2024–25, Tax Alert 2024-11

[2024-02-29] EY TA 2024-10 - Alberta budget 2024–25, Tax Alert 2024-10

[2024-02-27] EY TA 2024-08 - Nunavut budget 2024–25, Tax Alert 2024-08

[2024-02-27] EY TA 2024-07 - British Columbia budget 2024–25, Tax Alert 2024-07

Alberta

Administrative Materials

Bulletins

[2024-03-27] Special Notice Vol. 5 No. 66 - Agri-Processing Investment Tax Credit [PDF]

[2024-03-26] Notice - Alberta's Fuel Tax Relief Program [PDF]

[2024-03-21] Special Notice Vol. 1 No. 50 - Increase to Alberta Fuel Tax Rates Effective April 1, 2024 [PDF]

[2024-03-21] Notice - Fuel Tax and Tobacco Tax Rate Chart [PDF]

[2024-03-12] Notice - Tourism Levy Reporting Scenarios [PDF]

[2024-03-11] Special Notice Vol. 7 No. 20 - Changes to the Tourism Levy Program Effective October 1, 2024 [PDF]

[2024-03-01] Vol. 3 No. 21 - Budget 2024 Increase to Alberta Tobacco Tax Rates [PDF]

[2024-03-01] Notice - Fuel Tax and Tobacco Tax Rate Chart [PDF]

[2024-02-20] Special Notice Vol. 1 No. 49 - Changes to Filing Requirements for Alberta Fuel Tax Inventory Declarations [PDF]

Circulars

[2024-03-28] CT-1R2 - Overview of the Alberta Corporate Income Tax Program [PDF]

[2024-03-27] CT-2R11 - Corporate Income Tax Filing and Payment Requirements [PDF]

Finance/Treasury Budget Materials

[2024-02-29] Budget 2024 - Fiscal Plan: Responsible Plan for a Growing Province 2024-27

[2024-02-29] Budget 2024 - Budget 2024 highlights: supporting Albertans

[2024-02-29] Budget 2024 - Budget 2024 highlights: responsible fiscal management

[2024-02-29] Budget 2024 - Budget 2024 highlights: refocusing Alberta’s health-care system

[2024-02-29] Budget 2024 - Budget 2024 highlights: investing in safe, welcoming communities

[2024-02-29] Budget 2024 - Budget 2024 highlights: creating a brighter future for children

[2024-02-29] Budget 2024 - Budget 2024 highlights: Calgary and Edmonton funding highlights

[2024-02-29] Budget 2024 - Budget 2024 highlights: Alberta regional funding highlights

[2024-02-29] Budget 2024 - Budget Address: A Responsible Plan for a Growing Province

Finance/Treasury News Releases

[2024-03-21] NR2024/03/21 - Tax, Levy, and Prescribed Interest Rates [PDF]

[2024-03-21] NR2024/03/21 - Fuel Tax Relief: Minister Horner

[2024-03-12] NR2024/03/12 - Creating a Better Future for Alberta

[2024-03-05] NR2024/03/04 - Tax, Levy, and Prescribed Interest Rates [PDF]

[2024-02-29] NR2024/02/29 - Budget 2024: Putting Albertans and Alberta families first

[2024-02-29] NR2024/02/29 - Budget 2024: Investing in safe, welcoming communities

[2024-02-29] NR2024/02/29 - Budget 2024: A responsible plan for a growing province

Forms

[2024-03-25] AT3 - Alberta Other Tax Deductions and Credits - AT1 Schedule 3

[2024-03-25] AT1 - Alberta Corporate Income Tax Return for 2004 and Subsequent Taxation Years

Guides

[2024-03-21] Guide - Fuel Tax Inventory Declaration Guide [PDF]

Legislation

Bills/Draft Proposals

[2024-03-12] Bill 10 (2024) - Financial Statutes Amendment Act, 2024 (First reading: 2024/03/12) [PDF] - Amends the Alberta Corporate Tax Act, Alberta Personal Income Tax Act, Investing in a Diversified Alberta Economy Act, and Tobacco Tax Act.

Orders/Regulations

[2024-04-01] Alta. Reg. 53/2024 - Amends AR 119/2008: Alberta Corporate Tax Regulation (made under the Alberta Corporate Tax Act)

British Columbia

Administrative Materials

Bulletins

[2024-04-03] Notice - First time home buyers' exemption amounts [PDF]

[2024-04-03] Notice - First time home buyers' exemption amounts [PDF]

[2024-04-02] MFT-CT 005 - Tax Rates on Fuels [PDF]

[2024-03-21] PST 301 - Related Services [PDF]

[2024-03-20] Notice - BC home flipping tax [PDF]

[2024-03-12] Notice - B.C. output-based pricing system carbon tax exemption [PDF]

[2024-03-07] Notice - Carbon tax rates by fuel type [PDF]

[2024-03-06] PST 211 - Exemptions for Hydroelectric Power Generation [PDF]

[2024-03-06] PST 207 - Medical Supplies and Equipment [PDF]

[2024-03-06] PST 206 - Grocery and Drug Stores [PDF]

[2024-02-26] GEN 002 - Appeals [PDF]

[2024-02-22] PST 107 - Telecommunication Services [PDF]

[2024-02-22] PST 105 - Software [PDF]

[2024-02-22] Notice - Purpose-built rental exemptions [PDF]

[2024-02-22] Notice - Production services tax credit [PDF]

[2024-02-22] Notice - Newly built home exemption [PDF]

[2024-02-22] Notice - Newly built home exemption [PDF]

[2024-02-22] Notice - First time home buyers' program [PDF]

[2024-02-22] Notice - Film and television tax credit [PDF]

[2024-02-22] Notice - Employer health tax overview [PDF]

[2024-02-22] Notice - Climate action tax credit [PDF]

[2024-02-22] Notice - BC home flipping tax [PDF]

[2024-02-22] Notice - B.C. family benefit [PDF]

[2024-02-21] MFT-CT 007 - Refunds for Deputy Collectors and Retail Dealers [PDF]

[2024-02-21] MFT–CT 001 - Fuel Sellers [PDF]

[2024-02-21] CT 002 - Carbon Tax Refunds for Purchasers [PDF]

Finance/Treasury Budget Materials

[2024-02-22] Budget 2024 - B.C. Provincial budget tax changes [PDF]

[2024-02-22] Budget 2024 - Backgrounder: Fiscal Plan 2024-25 - 2026-27 [PDF]

[2024-02-22] Budget 2024 - Backgrounder: Building a stronger, cleaner economy that works better for people [PDF]

[2024-02-22] Budget 2024 - Backgrounder: Strengthening health care and the services people rely on [PDF]

[2024-02-22] Budget 2024 - Backgrounder: Delivering more homes for people, faster [PDF]

[2024-02-22] Budget 2024 - Backgrounder: Helping people with everyday costs [PDF]

[2024-02-22] Budget 2024 - Supplement to the Estimates - Fiscal Year Ending March 31, 2025 [PDF]

[2024-02-22] Budget 2024 - Strategic Plan [PDF]

[2024-02-22] Budget 2024 - Estimates - Fiscal Year Ending March 31, 2025 [PDF]

[2024-02-22] Budget 2024 - Budget and Fiscal Plan 2024/25 – 2026/27 [PDF]

[2024-02-22] Budget 2024 - Budget 2024 Speech [PDF]

Finance/Treasury News Releases

[2024-04-03] NR2024/04/03 - Flipping tax means more homes for families, not speculators

[2024-04-03] NR2024/04/02 - Tax savings will help people buy homes, boost construction

[2024-03-21] NR2024/03/21 - Interest rates for income tax related programs [PDF]

[2024-02-26] NR2024/02/26 - Budget measures ensure homes are for people, not speculators

[2024-02-22] NR2024/02/22 - Budget 2024: Taking action for people and families in B.C.

Finance/Treasury Publications/Reports

[2024-02-22] Budget 2024 - Budget and Fiscal Plan 2024/25 – 2026/27 [PDF]

Forms

[2024-04-05] FIN 171 - Application for Refund of Carbon Tax - Non-registered Air or Marine

[2024-04-05] FIN 143 - Application for Refund of Carbon Tax - Deputy Collector or Retail Dealer

[2024-04-05] FIN 110B - Application for Refund of Carbon Tax Greenhouse Growers – Seller (Propane)

[2024-04-05] FIN 110A - Application for Refund of Carbon Tax Greenhouse Growers – Purchaser

[2024-04-05] FIN 108 - Application for Refund of Carbon Tax - Purchaser of Fuel

[2024-04-02] FIN 467 - Certificate of Exemption – B.C. Output-Based Pricing System Registrants

[2024-03-01] FIN 262 - Application for Registration as an Exempt Sale Retail Dealer (ESRD) and/or Exempt Fuel Retailer (EFR)

[2024-02-21] FIN 110B - Application for Refund of Carbon Tax Greenhouse Growers –Seller (Propane)

[2024-02-21] FIN 110A - Application for Refund of Carbon Tax Greenhouse Growers – Purchaser

Guides

[2024-03-15] Guide - Guide to completing the provincial sales tax (PST) return [PDF]

Case Law

[2024-04-12] 189187 - Tolko Industries Ltd. v The King

[2024-03-06] CA49197 - RC Limited Partner Inc. v The King

[2024-02-23] S215901 - Old Republic Insurance of Canada v The King

Legislation

Bills/Draft Proposals

[2024-04-03] Bill 15 (2024) - Budget Measures Implementation (Residential Property (Short-Term Holding) Profit Tax) Act, 2024 (First reading: 2024/04/03) [PDF]

[2024-03-12] Bill 9 (2024) - Miscellaneous Statutes Amendment Act, 2024 (First reading: 2024/03/11) [PDF] – Amends the Land Owner Transparency Act and Speculation and Vacancy Tax Act.

[2024-02-22] Bill 3 (2024) - Budget Measures Implementation Act, 2024 [PDF]

Orders/Regulations

[2024-04-12] B.C. Reg. 83/2024 - Amends B.C. Reg. 93/2013: Designated Accommodation Area Tax Regulation (made under the Provincial Sales Tax Act) [PDF]

[2024-03-21] B.C. Reg. 67/2024 - Amends B.C. Reg. 387/82: Taxation (Rural Area) Act Regulation (made under the Taxation (Rural Area) Act) [PDF]

[2024-03-21] B.C. Reg. 60/2024 - Amends B.C. Reg. 125/2008: Carbon Tax Regulation (made under the Carbon Tax Act) [PDF]

[2024-03-14] B.C. Reg. 43/2024 - Amends the Budget Transparency and Accountability Act [PDF]

[2024-03-14] B.C. Reg. 42/2024 - Amends B.C. Reg. 433/98: Assessment Act Regulation (made under the Assessment Act) [PDF]

[2024-02-29] B.C. Reg. 29/2024 - Amends B.C. Reg. 100/2002: Home Owner Grant Regulation (made under the Home Owner Grant Act) [PDF]

[2024-02-29] B.C. Reg. 28/2024 - Amends B.C. Reg. 97/2013: Provincial Sales Tax Exemption and Refund Regulation (made under the Provincial Sales Tax Act) [PDF]

[2024-02-23] B.C. Reg. 24/2024 - Amends B.C. Reg. 125/2008: Carbon Tax Regulation (made under the Carbon Tax Act) [PDF]

Manitoba

Administrative Materials

Bulletins

[2024-04-05] IB 124 - Taxation Changes – Budget 2024 [PDF]

[2024-04-05] Fuel 23-01 - Fuel Tax Holiday [PDF]

[2024-04-05] RST 24-01 - Registration Requirement Eliminated for Small Business [PDF]

Finance/Treasury Budget Materials

[2024-04-02] Budget 2024 - Speech [PDF]

[2024-04-02] Budget 2024 - Estimates of Expenditure for the Fiscal Year Ending March 31, 2025 [PDF]

[2024-04-02] Budget 2024 - Budget in Brief [PDF]

[2024-04-02] Budget 2024 - Budget 2024 [PDF]

[2024-04-02] Budget 2024 - Backgrounder: Budget 2024 [PDF]

Finance/Treasury News Releases

[2024-04-12] NR2024/04/12 - New Tax Credit for Homeowners Will Save Manitobans More Money

[2024-04-02] NR2024/04/02 - One Future. One People. One Manitoba. - Budget 2024

[2024-03-04] NR2024/03/04 - Manitoba Government Announces Budget Day

Forms

[2024-02-29] MB Form - Fuel Tax Return - January 1, 2024 (Fuel Tax Holiday) [XLS]

Other News Releases

[2024-04-03] NR2024/04/03 - Manitoba Government Helping Families Grow with Doubled Fertility Treatment Tax Credit

Newsletters

[2024-04-02] IFTA Newsletter - Manitoba IFTA Newsletter—1st Quarter 2024

Case Law

[2024-02-29] 40886 - Michele Santarsieri Inc et al v MoF (Leave to Appeal Dismissed with Costs)

New Brunswick

Administrative Materials

Bulletins

[2024-03-21] Notice - New Brunswick 100 Per Cent Provincial HST Rebate for Hospital Authorities, School Authorities and Public Colleges [PDF]

Finance/Treasury Budget Materials

[2024-03-19] Budget 2024 - Main Estimates 2024-2025 [PDF]

[2024-03-19] Budget 2024 - Gender Impact Statement 2024 [PDF]

[2024-03-19] Budget 2024 - Economic Outlook 2024–2025 [PDF]

[2024-03-19] Budget 2024 - Stronger Than Ever: Let’s Keep Building [Speech] [PDF]

Finance/Treasury News Releases

[2024-03-26] NR2024/03/26 - Legislation Proposed to Provide Tax Credits for Volunteer Firefighters, Search and Rescue Volunteers

[2024-03-19] NR2024/03/19 - Budget 2024-25 – Stronger than Ever: Let’s Keep Building

Forms

[2024-04-03] SNB-PTX-01E - Application/Declaration for Property Tax Deferral Program for Seniors

[2024-04-03] BEN 06 - Application/Declaration for Low Income Seniors' Benefit – 2024

[2024-03-21] NB Form - Application for New Brunswick Workers Benefit

Other News Releases

[2024-02-26] NR2024/02/24 - Supporting Working New Brunswickers

Legislation

Bills/Draft Proposals

[2024-03-27] Bill 27 (2024) - An Act to Amend the New Brunswick Income Tax Act (First reading: 2024/03/26) [PDF]

[2024-03-20] Bill 21 (2024) - An Act to Amend the New Brunswick Income Tax Act (First reading: 2024/03/20) [PDF]

Newfoundland and Labrador

Administrative Materials

Finance/Treasury Budget Materials

[2024-03-21] Budget 2024 - What you need to know: Economic Growth, Green Economy and Climate Change

[2024-03-21] Budget 2024 - What you need to know: Affordable, Inclusive and Healthy Communities

[2024-03-21] Budget 2024 - Budget Highlights [PDF]

[2024-03-21] Budget 2024 - The Economy [PDF]

[2024-03-21] Budget 2024 - Overview [PDF]

[2024-03-21] Budget 2024 - Estimates [PDF]

[2024-03-21] Budget 2024 - Budget Speech [PDF]

Other News Releases

[2024-03-21] NR2024/03/19 - Public Advisory: Child Benefits to be Paid on Wednesday; Payment Part of 300 per cent Increase in Child Benefit

Finance/Treasury News Releases

[2024-03-21] NR2024/03/21 - Budget 2024 Makes Record Investments, Helps with Affordability, and Strengthens Finances

[2024-03-20] NR2024/03/20 - Public Advisory: Budget 2024 Delayed Due to Safety Concerns

[2024-03-07] NR2024/03/07 - Public Advisory: Budget 2024 To Be Delivered March 20

[2024-03-05] NR2024/03/05 - Provincial Government Continues with Lowest Provincial Tax on Gasoline in Canada

Legislation

Bills/Draft Proposals

[2024-03-06] Bill 36 (2024) - An Act to Amend the Revenue Administration Act No. 4 (First reading: 2024/03/05) [PDF]

Orders/Regulations

[2024-02-20] NLR 9/24 - Amends NLR 43/09: Child and Parental Benefits Regulations (made under the Income Tax Act, 2000)

Statutes

[2024-03-14] Bill 36 (2024, c. 2) - An Act to Amend the Revenue Administration Act No. 4 (Royal assent: 2024/03/13) [PDF]

Northwest Territories

Administrative Materials

Finance/Treasury News Releases

[2024-03-12] NR2024/03/12 - Have Your Say - Budget Dialogues 2024

Legislation

Orders/Regulations

[2024-04-01] R-009-2024 - Amends RRNWT 1990, c.P-3: Petroleum Products and Carbon Tax Regulations (made under the Petroleum Products and Carbon Tax Act) [PDF]

[2024-04-01] R-009-2024 - Amends RRNWT 1990, c.P-3: Petroleum Products and Carbon Tax Regulations (made under the Petroleum Products and Carbon Tax Act) [PDF]

Nova Scotia

Administrative Materials

Finance/Treasury News Releases

[2024-03-26] NR2024/03/22 - MOST Opens to Nurses, Applications Open for Other Rebates

[2024-03-07] NR2024/03/05 - Financial Measures (2024) Act Introduced

[2024-02-29] NR2024/02/29 - Budget 2024-25: Building Nova Scotia, Faster Invests in Northern Nova Scotia

[2024-02-29] NR2024/02/29 - Budget 2024-25 is Building Nova Scotia, Faster

[2024-02-29] NR2024/02/29 - Budget 2024-25: Building Nova Scotia, Faster Invests in Cape Breton

Finance/Treasury Publications/Reports

[2024-04-02] Report - Still Better than a Carbon Tax [PDF]

Forms

[2024-03-04] NS Form - More Opportunity for Skilled Trades and Occupations - Statement of Employment

[2024-03-04] NS Form - More Opportunity for Skilled Trades and Occupations - Declaration of Self-Employment

Guides

[2024-03-04] Guide - Nova Scotia More Opportunity for Skilled Trades and Occupations Tax Refund Guidelines [PDF]

Finance/Treasury Budget Materials

[2024-02-29] Budget 2024 - Budget Highlights: Building Nova Scotia, Faster

[2024-02-29] Budget 2024 - Budget Address: Building Nova Scotia, Faster

[2024-02-29] Budget 2024 - Budget 2024: Estimates and Supplementary Detail

[2024-02-29] Budget 2024 - Budget 2024: Backgrounders

[2024-02-29] Budget 2024 - Budget 2024 Backgrounders

[2024-02-29] Budget 2024 - Budget 2024 Backgrounders

[2024-02-29] Budget 2024 - Budget 2024 Backgrounders

Other News Releases

[2024-04-02] NR2024/04/02 - Province Submits Still Better Than A Carbon Tax Plan

Legislation

Bills/Draft Proposals

[2024-03-05] Bill 419 (2024) - Financial Measures (2024) Act (First reading: 2024/03/05) [PDF] – Amends the Income Tax Act.

[2024-02-28] Bill 404 (2024) - Energy Reform (2024) Act (First reading: 2024/02/27) [PDF] - Makes consequential amendments to the Revenue Act and Theatres and Amusements Act.

Orders/Regulations

[2024-03-08] N.S. Reg. 57/2024 - Tax Refund for Skilled Trades and Occupations Regulations (made under the Income Tax Act) - Sets out a new regulation and repeals N.S. Reg. 69/2023.

Statutes

[2024-04-08] Bill 404 (2024, c. 2) - Energy Reform (2024) Act (Royal assent: 2024/04/05) [PDF]

[2024-04-08] Bill 419 (2024, c. 3) - Financial Measures (2024) Act (Royal assent: 2024/04/05) [PDF]

Nunavut

Administrative Materials

Finance/Treasury Budget Materials

[2024-02-26] Budget 2024 - Main Estimates 2024-2025 [PDF]

[2024-02-26] Budget 2024 - 2024-25 Budget Infographic [PDF]

[2024-02-26] Budget 2024 - 2024-25 Budget Highlights [PDF]

[2024-02-26] Budget 2024 - Budget Address [PDF]

Finance/Treasury News Releases

[2024-03-12] NR2024/03/08 - Reminder: 2024 Homeowner Fuel Rebate deadline is March 31

Other News Releases

[2024-04-01] NR2024/03/28 - Fuel Prices Set to Increase on April 1, 2024

[2024-02-27] NR2024/02/27 - 2023 T5007 Tax Slips for Income Assistance Recipients

[2024-02-20] NR2024/02/20 - T5007 Tax Slips for Senior Citizen Supplementary Benefit (SCSB) Recipients

Ontario

Administrative Materials

Bulletins

[2024-04-03] Notice - Non-Resident Speculation Tax [PDF]

[2024-03-27] Notice - Beer and Wine Tax [PDF]

Finance/Treasury Budget Materials

[2024-03-27] Budget 2024 - 2024 Ontario Budget [Budget Address] [PDF]

[2024-03-26] Budget 2024 - Highlights of the 2024 Budget: Building a Better Ontario

[2024-03-26] Budget 2024 - Backgrounder: Economic and Fiscal Overview

[2024-03-26] Budget 2024 - 2024 Ontario Budget: Building a Better Ontario [PDF]

Finance/Treasury News Releases

[2024-04-02] NR2024/04/02 - Interest Rates

[2024-04-02] NR2024/04/02 - Colouring of Fuel

[2024-03-26] NR2024/03/26 - Building a Better Ontario

Other News Releases

[2024-03-25] NR2024/03/25 - Ontario Extending Gas Tax Cuts to Keep Costs Down for Families

Legislation

Bills/Draft Proposals

[2024-04-10] Bill 185 (2024) - Cutting Red Tape to Build More Homes Act, 2024 (First reading: 2024/04/10) [PDF] - Amends the Development Charges Act, 1997 and Municipal Act, 2001.

[2024-03-26] Bill 180 (2024) - Building a Better Ontario Act (Budget Measures), 2024 (First reading: 2024/03/26) [PDF] - Amends the Estate Administration Tax Act, 1998, Fuel Tax Act, Gasoline Tax Act, Liquor Tax Act, 1996, Taxation Act, 2007, and Tobacco Tax Act.

[2024-02-21] Bill 162 (2024) - Get It Done Act, 2024 (First reading: 2024/02/20) [PDF] - Amends the Taxpayer Protection Act, 1999.

Orders/Regulations

[2024-03-28] O. Reg. 144/24 - Amends O. Reg. 182/17: Tax Payable Under Subsection 2(2.1) of the Act by Foreign Entities and Taxable Trustees (made under the Land Transfer Tax Act)

[2024-03-28] O. Reg. 143/24 - Amends O. Reg. 458/22: Optional Tax on Vacant Residential Units - Designated Municipalities (made under the Municipal Act, 2001)

[2024-03-28] O. Reg. 141/24 - Amends O. Reg. 73/03: Tax Matters - Special Tax Rates and Limits (made under the Municipal Act, 2001)

[2024-03-28] O. Reg. 140/24 - Amends O. Reg. 282/98: General (made under the Assessment Act)

Statutes

[2024-03-07] Bill 157 (2024, c. 2) - Enhancing Access to Justice Act, 2024 (Royal assent: 2024/03/06) [PDF]

Prince Edward Island

Administrative Materials

Finance/Treasury Budget Materials

[2024-02-29] Budget 2024 - Prince Edward Island Budget Address 2024

[2024-02-29] Budget 2024 - Estimates of Revenue and Expenditures 2024-2025

[2024-02-29] Budget 2024 - 2024 Budget Paper on the Economy

[2024-02-29] Budget 2024 - 2024 Budget Highlights

Finance/Treasury News Releases

[2024-02-29] NR2024/02/29 - Budget 2024 signals continued focus on healthcare, housing and affordability for all Islanders

Legislation

Orders/Regulations

[2024-04-17] EC2024-323 - Amends EC802/17: Tax Credit Factor Regulations (made under the Real Property Tax Act)

Bills/Draft Proposals

[2024-04-11] Bill 56 (2024) - Fire Safety Act (First reading: 2024/02/27) - Makes a consequential amendment to the Real Property Tax Act.

Quebec

Administrative Materials

Bulletins

[2024-04-12] IB 2024-4 - Harmonization with federal tax measures and adjustments to certain measures of a tax nature [PDF]

[2024-03-26] TVQ. 423-1/R3 - Non-Collection of Tax at the Time a Taxable Supply of an Immovable is Made by Way of Sale [PDF]

[2024-03-26] TVQ. 212-4/R1 - QST Factor Method [PDF]

[2024-03-26] LAF. 28-1/R141 - Interest Rates: Debts Owed to the State and Refunds Due by the Minister [PDF]

Finance/Treasury Budget Materials

[2024-03-12] Budget 2024 - Québec’s Economic and Financial Summary — March 12, 2024 [PDF]

[2024-03-12] Budget 2024 - Budget Speech [PDF]

[2024-03-12] Budget 2024 - Budget Plan [PDF]

[2024-03-12] Budget 2024 - Budget in Brief [PDF]

[2024-03-12] Budget 2024 - Additional Information [PDF]

Finance/Treasury News Releases

[2024-04-09] NR2024/04/09 - Revenu Québec annonce une peine d'emprisonnement et des amendes totalisant plus de 178 000 $ pour un résident de Salaberry-de-Valleyfield [French Only]

[2024-04-02] NR2024/04/02 Rem - Interest Rates on Refunds

[2024-04-02] NR2024/04/02 Cré - Interest Rates on Debts

[2024-04-02] NR2024/04/02 - Plus que quelques semaines pour transmettre votre déclaration de revenus – Neuf particuliers sur dix l'ont transmise par ImpôtNet Québec jusqu'à présent [French Only]

[2024-03-28] NR2024/03/28B - Businesses — Deducting remote working expenses

[2024-03-28] NR2024/03/28 - Citizens — Deducting remote working expenses

[2024-03-25] NR2024/03/25 - Séances virtuelles d'accompagnement de groupe pour les entreprises et les travailleurs autonomes [French Only]

[2024-03-21] NR2024/03/21B - Make sure you received your RL-31 slip so you can claim the housing component of the solidarity tax credit

[2024-03-21] NR2024/03/21 - Revenu Québec accompagne les personnes aînées dans la production de leur déclaration de revenus [French Only]

[2024-03-15] NR2024/03/15B - Revenu Québec reporte la date de production relative à certaines obligations fiscales [French Only]

[2024-03-15] NR2024/03/15 - Saison des impôts – Revenu Québec accompagne les étudiantes et étudiants dans la production de leur déclaration de revenus [French Only]

[2024-03-13] NR2024/03/05 - Postponing the Application of the Rule Limiting Eligibility for the Non-Refundable Tax Credit For a Labour-Sponsored Fund

[2024-03-12] NR2024/03/12 - Tobacco Tax Rate Increase

[2024-03-12] NR2024/03/12 - The Government is Putting Health and Education First

[2024-03-12] NR2024/03/12 - $2.9 Billion in Savings Over the Next Five Years by Optimizing Government Action

[2024-03-08] NR2024/03/07 - Revenu Québec accompagne les parents dans la production de leur déclaration de revenus [French Only]

[2024-03-04] NR2024/03/02 - Revenu Québec fournit des précisions concernant l'envoi de notifications [French Only]

[2024-03-04] NR2024/03/01 - Le gouvernement annonce des modifications aux législations applicables aux fonds fiscalisés [French Only]

[2024-03-04] NR2024/02/29B - Panne temporaire de services en ligne – Revenu Québec reporte la date de production à l'égard de certaines obligations fiscales pour les entreprises [French Only]

[2024-02-29] NR2024/02/29 - Revenu Québec accompagne les personnes et les familles à revenu modeste dans la production de leur déclaration [French Only]

[2024-02-29] NR2024/02/27 - Digital Services for Businesses and the Self-Employed: Online Information Session

[2024-02-22] NR2024/02/19 - Mise en ligne du service ImpôtNet Québec – Début officiel de la saison des impôts 2023 [French Only] [PDF]

Forms

[2024-04-05] TP-935.45-V - Joint Designation of an FHSA Amount after the Death of the Holder [PDF]

[2024-04-05] TP-1026.F-V - Calculation of Instalment Payments to Be Made by Trusts [PDF]

[2024-04-05] TP-1015.3-V - Source Deductions Return [PDF]

[2024-04-05] RR-50-V - Election to Stop Contributing to the Québec Pension Plan, or Revocation of an Election [PDF]

[2024-04-05] LEX-165-V - Shelter Allowance Application [PDF]

[2024-04-05] FP-66.A-V - Provincial Schedule GST/HST Public Service Bodies’ Rebate [PDF]

[2024-04-05] CO-1029.8.36.PR-V - Crédit d’impôt pour transformation numérique d’une entreprise de la presse d’information écrite [French Only] [PDF]

[2024-04-05] CAZ-510-V - Quarterly Fuel Tax Return IFTA [PDF]

[2024-03-15] TP-41.C-V - Calculation of an Automobile Benefit [PDF]

[2024-03-14] TAZ-7.12-V - Inventory of Tobacco Products in Stock [PDF]

[2024-03-14] TAZ-334-V - Application for Refund of Tobacco Tax Paid by a First Nations Member or Band Council [PDF]

[2024-03-13] PER-6895.1-V - Seizable Portion of an Employee’s Income (Support Payments) [PDF]

[2024-03-12] MR-14.A-V - Notice Before Distribution of the Property of a Succession [PDF]

[2024-03-12] LM-15-V - Voluntary Disclosure [PDF]

[2024-03-11] PER-6895-V - Seizable Portion of an Employee’s Income (Tax Debt) [PDF]

Guides

[2024-04-05] TP-1015.TR-V - Source deduction tables for QPP contributions [PDF]

[2024-04-05] TP-1015.TI-V - Source deduction table for Québec income tax [PDF]

[2024-04-05] TP-1015.F-V - Formulas to Calculate Source Deductions and Contributions [PDF]

[2024-04-05] IN-500-V - Avis public – Successions, produits financiers et autres biens non réclamés [French Only] [PDF]

[2024-04-05] IN-119-V - New Residents and Income Tax [PDF]

[2024-04-05] CAR-512-V - Table of Rates IFTA [PDF]

[2024-04-05] ADM-561-V - Plan de développement durable 2023-2027 [French Only] [PDF]

[2024-04-05] ADM-540.2-V - Bilan des réalisations [French Only] [PDF]

[2024-03-15] IN-120-V - Gains et pertes en capital [French Only] [PDF]

[2024-03-15] IN-118-V - Employment Expenses [PDF]

[2024-03-15] IN-117-V - Guide pour la déclaration de revenus d'une personne décédée [French Only] [PDF]

[2024-03-15] COM-301.3-V - Income Tax Assistance – Volunteer Program [PDF]

[2024-03-15] COM-301.2-V - Income Tax Assistance – Volunteer Program [PDF]

[2024-03-15] COM-301.1-V - Income Tax Assistance – Volunteer Program [PDF]

[2024-03-14] PZ-967-V - Notice to Tobacco Vendors [PDF]

[2024-03-13] TA-1-V - Tobacco Tax Rate Table [PDF]

[2024-03-12] IN-500-V - Avis public – Successions, produits financiers et autres biens non réclamés [French Only] [PDF]

[2024-03-12] IN-311-V - Seniors and Taxation [PDF]

[2024-03-12] IN-245-V - The Work Premium, Adapted Work Premium and Supplement to the Work Premium [PDF]

[2024-03-12] IN-151-V - Overview of the Tax Credit for Home Support Services For Seniors [PDF]

[2024-03-11] IN-307-V - New Businesses and Taxation [PDF]

Interpretation Letters (Income Tax)

[2024-02-28] 23-065431-001 - Programme d’assistance financière spécifique relatif aux incendies de forêt du printemps et de l’été 2023 au québec – Indemnité forfaitaire (French only) [PDF]

[2024-02-28] 23-065431-001 - Programme d’assistance financière spécifique relatif aux incendies de forêt du printemps et de l’été 2023 au québec – Indemnité forfaitaire (French only) [PDF]

[2024-02-28] 23-065381-001 - Attribution d’un dividende en nature par une fiducie (French only) [PDF]

[2024-02-28] 23-065372-001 - Qualification d’un revenu reçu par un pharmacien en vertu d’une entente avec un CISSS (French only) [PDF]

[2024-02-28] 23-065372-001 - Qualification d’un revenu reçu par un pharmacien en vertu d’une entente avec un CISSS (French only) [PDF]

[2024-02-28] 23-064103-001 - Application de l’article 336.0.5 de la Loi sur les impôts (French only) [PDF]

[2024-02-28] 23-063841-001 - Crédit d’impôt pour l’achat d’une première habitation (French only) [PDF]

[2024-02-28] 23-063023-001 - Avantage imposable – Télémédecine (French only) [PDF]

[2024-02-28] 22-062494-001 - Don par testament – Crédit d’impôt pour dons – Répartition entre les déclarations de revenus du défunt et celle de la succession (French only) [PDF]

[2024-02-28] 22-061690-001 - Automobile – Immobilisation ou bien en inventaire (French only) [PDF]

[2024-02-28] 22-061690-001 - Automobile – Immobilisation ou bien en inventaire (French only) [PDF]

[2024-02-28] 22-061690-001 - Automobile – Immobilisation ou bien en inventaire (French only) [PDF]

[2024-02-28] 22-061690-001 - Automobile – Immobilisation ou bien en inventaire (French only) [PDF]

[2024-02-28] 22-061690-001 - Automobile – Immobilisation ou bien en inventaire (French only) [PDF]

[2024-02-28] 22-059643-001 - Crédit d’impôt remboursable pour le traitement de l’infertilité (French only) [PDF]

[2024-02-28] 01-010396 - Possibilité de demander le remboursement des cotisations au FSS lorsque le salaire sur lequel la cotisation a été payée pour une année est remboursé à l’employeur par l’employé dans une année ultérieure (French only) [PDF]

[2024-02-28] 01-010396 - Possibilité de demander le remboursement des cotisations au FSS lorsque le salaire sur lequel la cotisation a été payée pour une année est remboursé à l’employeur par l’employé dans une année ultérieure (French only) [PDF]

[2024-02-28] 87-011190-001 - Établissement au Québec d’un acteur qui ne réside pas au Canada (French only) [PDF]

[2024-02-28] 23-065450-001 - Loi sur le régime de rentes du Québec – Cotisations à la caisse des français de l’étranger (French only) [PDF]

[2024-02-28] 23-065450-001 - Loi sur le régime de rentes du Québec – Cotisations à la caisse des français de l’étranger (French only) [PDF]

[2024-02-28] 23-065450-001 - Loi sur le régime de rentes du Québec – Cotisations à la caisse des français de l’étranger (French only) [PDF]

[2024-02-28] 23-065450-001 - Loi sur le régime de rentes du Québec – Cotisations à la caisse des français de l’étranger (French only) [PDF]

[2024-02-28] 23-065431-001 - Programme d’assistance financière spécifique relatif aux incendies de forêt du printemps et de l’été 2023 au québec – Indemnité forfaitaire (French only) [PDF]

[2024-02-28] 23-065431-001 - Programme d’assistance financière spécifique relatif aux incendies de forêt du printemps et de l’été 2023 au québec – Indemnité forfaitaire (French only) [PDF]

[2024-02-28] 23-065410-001 - Frais comptables – Succession – Déductibilité (French only) [PDF]

[2024-02-28] 23-065381-001 - Attribution d’un dividende en nature par une fiducie (French only) [PDF]

[2024-02-28] 23-065373-001 - Déduction pour pension alimentaire (French only) [PDF]

[2024-02-28] 23-065372-001 - Qualification d’un revenu reçu par un pharmacien en vertu d’une entente avec un CISSS (French only) [PDF]

[2024-02-28] 23-064774-001 - Assujettissement d’un médecin ***** à l’impôt du Québec – Présence d’un établissement au Québec (French only) [PDF]

[2024-02-28] 23-064103-001 - Application de l’article 336.0.5 de la Loi sur les impôts (French only) [PDF]

[2024-02-28] 23-064103-001 - Application de l’article 336.0.5 de la Loi sur les impôts (French only) [PDF]

[2024-02-28] 23-063841-001 - Crédit d’impôt pour l’achat d’une première habitation (French only) [PDF]

[2024-02-28] 23-063023-001 - Avantage imposable – Télémédecine (French only) [PDF]

[2024-02-28] 23-062816-001 - Organisation internationale – Assujettissement au Régime québécois d’assurance parentale – Loi sur l’assurance parentale (French only) [PDF]

[2024-02-28] 23-062816-001 - Organisation internationale – Assujettissement au Régime québécois d’assurance parentale – Loi sur l’assurance parentale (French only) [PDF]

[2024-02-28] 23-062816-001 - Organisation internationale – Assujettissement au Régime québécois d’assurance parentale – Loi sur l’assurance parentale (French only) [PDF]

[2024-02-28] 23-062816-001 - Organisation internationale – Assujettissement au Régime québécois d’assurance parentale – Loi sur l’assurance parentale (French only) [PDF]

[2024-02-28] 23-062816-001 - Organisation internationale – Assujettissement au Régime québécois d’assurance parentale – Loi sur l’assurance parentale (French only) [PDF]

[2024-02-28] 22-062522-001 - Frais médicaux – Maternité de substitution et autres frais (French only) [PDF]

[2024-02-28] 22-062494-001 - Don par testament – Crédit d’impôt pour dons – Répartition entre les déclarations de revenus du défunt et celle de la succession (French only) [PDF]

[2024-02-28] 22-062387-001 - Société de gestion – Ferme – Secteurs primaire et manufacturier – Code du scian – « Employeur déterminé admissible » (French only) [PDF]

[2024-02-28] 22-061916-001 - Incurie et sous-paragraphe i du sous-paragraphe b du paragraphe 2 de l’article 1010 de la Loi sur les Impôts (French only) [PDF]

[2024-02-28] 22-061690-001 - Automobile – Immobilisation ou bien en inventaire (French only) [PDF]

[2024-02-28] 22-059643-001 - Crédit d’impôt remboursable pour le traitement de l’infertilité (French only) [PDF]

[2024-02-28] 01-010396 - Possibilité de demander le remboursement des cotisations au FSS lorsque le salaire sur lequel la cotisation a été payée pour une année est remboursé à l’employeur par l’employé dans une année ultérieure (French only) [PDF]

Interpretation Letters (Consumption Tax)

[2024-02-28] 23-066540-001 - TVQ : Application de l’article 197.2 de la LTVQ lors de l’exercice de l’option d’achat prévue à un contrat de location – Véhicule automobile reçu uniquement afin d’en effectuer à nouveau la fourniture par vente (French only) [PDF]

[2024-02-28] 23-065371-001 - Fourniture par vente d’un fonds de terre pour une contrepartie nulle – Reçu pour don de charité (French only) [PDF]

[2024-02-28] 23-064434-001 - Interprétation relative à la taxe sur les carburants Remboursement - Article 10.7 de la Loi concernant la taxe sur les carburants - Camion de pompiers (French only) [PDF]

[2024-02-28] 23-063996-001 - TPS/TVH/TVQ : Avion d’une société fourni aux employés et aux actionnaires (French only) [PDF]

[2024-02-28] 23-063179-001 - TPS/TVH/TVQ : Changement d’utilisation d’un immeuble mixte (French only) [PDF]

[2024-02-28] 23-063112-001 - TPS/TVH/TVQ : Plaques d’ostéotomie (French only) [PDF]

[2024-02-28] 23-062957-001 - TPS/TVH/TVQ : Règles de conversion et de changement d’usage – Exploitation d’un gîte (French only) [PDF]

[2024-02-28] 22-062557-001 - TPS/TVH/TVQ : Droit de laisser des ordures (French only) [PDF]

[2024-02-28] 22-062557-001 - TPS/TVH/TVQ : Droit de laisser des ordures (French only) [PDF]

[2024-02-28] 22-062557-001 - TPS/TVH/TVQ : Droit de laisser des ordures (French only) [PDF]

[2024-02-28] 22-062557-001 - TPS/TVH/TVQ : Droit de laisser des ordures (French only) [PDF]

[2024-02-28] 22-061787-001 - TPS/TVH/TVQ : Services de laboratoire (French only) [PDF]

[2024-02-28] 22-061645-002 - TPS/TVH/TVQ : Résiliation d’un bail commercial (French only) [PDF]

[2024-02-28] 22-061443-002 - Interprétation relative à la taxe sur les carburants Remboursement – Essence – Bateau de pêche Première Nation (French only) [PDF]

[2024-02-28] 22-060654-001 - TPS/TVH/TVQ : Reconstruction d’un immeuble incendié – Changement d’usage (French only) [PDF]

[2024-02-28] 22-059900-001 - TPS/TVH/TVQ : Montants versés afin de constituer un fonds d’autoassurance (French only) [PDF]

[2024-02-28] 22-059900-001 - TPS/TVH/TVQ : Montants versés afin de constituer un fonds d’autoassurance (French only) [PDF]

[2024-02-28] 22-059900-001 - TPS/TVH/TVQ : Montants versés afin de constituer un fonds d’autoassurance (French only) [PDF]

[2024-02-28] 21-054073-001 - TPS/TVH/TVQ Acquisition d’un logement en copropriété afin de le louer à court terme (French only) [PDF]

[2024-02-28] 21-054073-001 - TPS/TVH/TVQ : Acquisition d’un logement en copropriété afin de le louer à court terme (French only) [PDF]

[2024-02-28] 21-054073-001 - TPS/TVH/TVQ : Acquisition d’un logement en copropriété afin de le louer à court terme (French only) [PDF]

[2024-02-28] 20-050246-001 - Interprétation relative à la taxe sur les primes d’assurance : Régime d’avantages sociaux non assurés à franchise élevée (French only) [PDF]

Case Law

[2024-04-15] 200-22-095168-241 - ARQ c ABCDE Internet inc.

[2024-04-10] 500-09-030056-220 ... - Manufacture Kute Knit inc. v ARQ

[2024-04-09] 500-80-042317-215 - Mansour c ARQ

[2024-04-02] 500-80-042511-221 - St-Joseph Immobilier inc. c ARQ

[2024-04-02] 200-32-070947-212 - Succession de Marcoux c ARQ et al

[2024-04-01] 500-32-163976-220 ... - Laviolette c ARQ

[2024-04-01] 500-09-030560-239 ... - Gagné et al c ARQ

[2024-03-25] 700-32-036551-230 - Lagacé c ARQ

[2024-03-21] 500-80-042390-220 - La Chapelle c ARQ

[2024-03-18] 500-80-023149-124 ... - Succession de Mergl et al c ARQ

[2024-03-13] 200-09-010586-235 ... - Verrier c ARQ

[2024-03-11] 405-80-001027-203 - 189346 Canada inc. c ARQ

[2024-03-06] 620-61-029975-239 - ARQ c Morin

[2024-03-06] 500-80-033289-167 ... - Béliard et al c ARQ

[2024-02-29] 500-80-042242-215 - Poulin c ARQ

[2024-02-29] 250-32-005648-229 - Lapointe c ARQ

[2024-02-27] 500-80-043723-239 ... - 6998186 Canada inc. et al c ARQ

[2024-02-26] 500-80-041240-210 - Kamanzi c ARQ

[2024-02-26] 250-05-001813-237 - ARQ c 9176-9828 Québec inc.

[2024-02-26] 250-05-001789-221 - ARQ c 9153-8066 Québec inc.

[2024-02-23] 500-09-030665-236 ... - ARQ c Bélanger et al

[2024-02-23] 450-32-020693-214 - Leao c ARQ

[2024-02-20] 200-17-034508-234 - ARQ c Tribunal administratif du travail (Division des relations de travail) et al

Legislation

Bills/Draft Proposals

[2024-04-11] Bill 57 (2024) - An Act to enact the Act to protect elected officers and to facilitate the unhindered exercise of their functions and to amend various legislative provisions concerning municipal affairs (First reading: 2024/04/10) [PDF] - Amends the Act respecting municipal taxation.

[2024-03-28] Bill 56 (2024) - An Act respecting family law reform and establishing the parental union regime (First reading: 2024/03/27) [PDF] - Amends the Civil Code of Quebec.

[2024-02-21] Bill 54 (2024) - An Act to follow up on the Table Justice-Québec with a view to reducing processing times in criminal and penal matters and to make the administration of justice more efficient (First reading: 2024/02/20) [PDF] - Amends the Tax Administration Act.

Orders/Regulations

[2024-04-10] O.C. 714-2024 - Regulation to amend the Regulation respecting labour standards (made under the Act respecting labour standards) [PDF] (French version only as it applies to only ITQ)

Statutes

[2024-04-16] Bill 15 (2023, c. 34) - An Act to make the health and social services system more effective (Royal assent: 2023/12/13) [PDF]

[2024-04-12] Bill 31 (2024, c. 2) - An Act to amend various legislative provisions with respect to housing (Royal assent: 2024/02/21) [PDF]

[2024-04-09] Bill 54 (2024, c. 7) - An Act to follow up on the Table Justice-Québec with a view to reducing processing times in criminal and penal matters and to make the administration of justice more efficient (Royal assent: 2024/03/28) [PDF] - Royal assent version not yet available.

[2024-02-22] Bill 31 (2024, c. 2) - An Act to amend various legislative provisions with respect to housing (Royal assent: 2024/02/21) [PDF] - Royal assent version not yet available.

Saskatchewan

Administrative Materials

Bulletins

[2024-04-05] FT-2 - Information for Border Fuel Dealers and Fuel Tax Collectors Regarding the Gasoline Competition Assistance Program [PDF]

[2024-04-01] PST-75 - PST Rebate for New Home Construction [PDF]

[2024-03-20] IN 2024-01 - Budget 2024-25 General Information [PDF]

[2024-03-13] MP-3 - Saskatchewan Manufacturing and Processing Exporter Tax Incentive [PDF]

[2024-03-05] IPT-1 - General Information [Insurance Premiums Tax Act] [PDF]

Finance/Treasury Budget Materials

[2024-03-20] Budget 2024 - Saskatchewan Provincial Budget 24-25: Classrooms, Care & Communities [PDF]

[2024-03-20] Budget 2024 - Estimates for the Fiscal Year Ending March 31 2025 [PDF]

[2024-03-20] Budget 2024 - 2024-25 Budget Highlights Card [PDF]

[2024-03-20] Budget 2024 - 2024-25 Budget Highlights [PDF]

[2024-03-20] Budget 2024 - 2024-25 Budget Address [PDF]

Finance/Treasury News Releases

[2024-03-27] NR2024/03/27 - Saskatchewan Holds Small Business Tax Rate Reduction at One Per Cent

[2024-03-20] NR2024/03/20 - Budget 2024-25: Classrooms, Care and Communities

[2024-03-20] NR2024/03/20 - Backgrounder: 2024-25 Key Facts and Figures [PDF]

Forms

[2024-04-09] SK Form - Fuel Competition Assistance Application

[2024-03-27] FI-1423 - Premium Tax Return

[2024-02-21] SK Form - Application for Gas Competition Assistance Fuel Retailer, Bulk Dealer and Cardlock

Other News Releases

[2024-03-20] NR2024/03/20 - Record Funding for Communities in Government Relations Budget

[2024-03-20] NR2024/03/20 - Investing in Post-Secondary Education for a Growing Saskatchewan

[2024-03-20] NR2024/03/20 - Innovation Saskatchewan Doubles Saskatchewan Technology Startup Incentive Cap to $7.0 Million, Strengthens Support for Cleantech and Agtech Companies

[2024-02-26] NR2024/02/20 - Taking Carbon Tax Off Home Heating Drops Saskatchewan Inflation to Under Two Per Cent

Legislation

Bills/Draft Proposals

[2024-04-02] Bill 159 (2024) - The Revenue and Financial Services Amendment Act, 2024 (First reading: 2024/03/28) [PDF]

[2024-03-28] Bill 158 (2024) - The Saskatchewan Commercial Innovation Incentive (Patent Box) Amendment Act, 2024 (First reading: 2024/03/27) [PDF]

[2024-03-28] Bill 157 (2024) - The Income Tax Amendment Act, 2024 (First reading: 2024/03/27) [PDF]

[2024-03-28] Bill 156 (2024) - The Tobacco Tax Amendment Act, 2024 (First reading: 2024/03/27) [PDF]

Yukon Territory

Administrative Materials

Finance/Treasury Budget Materials

[2024-03-07] Budget 2024 - Operation & Maintenance and Capital Estimates [PDF]

[2024-03-07] Budget 2024 - Fiscal and Economic Outlook [PDF]

[2024-03-07] Budget 2024 - Budget Highlights [PDF]

[2024-03-07] Budget 2024 - Budget Address 2024–25 [PDF]

Finance/Treasury News Releases

[2024-03-19] NR2024/03/19 - Coordinated Vaping Product Taxation Agreement Act Receives Assent

[2024-03-08] NR2024/03/07 - Government Vaping Bill Will Make Gains Towards Addressing Increasing Vaping Rates

[2024-03-07] NR2024/03/07 - Government of Yukon’s 2024-25 Budget Provides Significant Investments in Health Care, Education and Housing Alongside Sustainable Fiscal Management

Forms

[2024-02-26] YG614 - F.O.T. Application 1 Fuel Oil Distributor Licence Information

[2024-02-26] YG603 - F.O.T. Application 3: Fuel Oil User Permit to Import Fuel into the Yukon in the Fuel System of a Vehicle – Permit Information

[2024-02-26] YG602 - F.O.T. Application 2: Fuel Oil Vendor Licence Information

[2024-02-26] YG3369 - F.O.T. Application 6A: Tax Exempt Refund

[2024-02-26] YG2348 - F.O.T. Application 7A: Refund of Fuel Oil Tax Collected Via Prepaid Single Trip Emblem

[2024-02-26] YG1787 - F.O.T. Application 7: Fuel Oil User Refund

[2024-02-26] YG1141 - TT1: Application for a Tobacco Dealer's Permit

Other News Releases

[2024-04-16] NR2024/04/15 - The Government of Yukon is Making Life More Affordable for Rural Yukoners

[2024-04-09] NR2024/04/08 - Update on the Canada-Yukon Housing Homeowner Benefit Application Process

[2024-03-22] NR2024/03/22 - Deadline Extended to Support Homeowners Struggling with Affordability

[2024-03-08] NR2024/03/08 - Canada-Yukon Housing Benefit Supports Homeowners Struggling with Affordability

[2024-03-07] NR2024/03/05 - The Government of Yukon is Working to Make Life More Affordable for Yukoners

Legislation

Bills/Draft Proposals

[2024-03-08] Bill 35 (2024) - Coordinated Vaping Product Taxation Agreement Act (First reading: 2024/03/07) [PDF]

Statutes

[2024-03-19] Bill 35 (2024, c. 1) - Coordinated Vaping Product Taxation Agreement Act (Royal assent: 2024/03/18) [PDF]

Bills as Enacted

EY News

Government Directory

Income Tax Bill Status

Sales Tax

Tax Rates and Tools

Region

Ontario


Terms and Conditions | Privacy Policy | Shipping and Store Policies | AODA | Anti-Harassment Policy | Advocacy | Vulnerability Disclosure

Help Desk: Mon-Fri, 9am-5pm ET | 1-866-256-6842 | Contact us

© 2001-2024, CPA Canada | EYEP. All rights reserved.