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SERVICE CANADA
Service Canada. Service Canada provides Canadians with a single point of access to a wide range of government services and benefits.CRA LOGIN SERVICES
This menu page provides instructions for individuals and businesses on how to register for a Government of Canada login required to have access to the online secure Canada Revenue Agency (CRA) loginservices.
MY ACCOUNT FOR INDIVIDUALS Some taxpayers may have received a notification that their CRA user ID and password have been revoked. Visit CRA user ID and password have been revoked for more information. My Account is a secure portal that lets you view your personal income tax IMMIGRATION, REFUGEES AND CITIZENSHIP CANADA Immigration, Refugees and Citizenship Canada facilitates the arrival of immigrants, provides protection to refugees, and offers programming to help newcomers settle in Canada. MY SERVICE CANADA ACCOUNT (MSCA) My Service Canada Account. My Service Canada Account ( MSCA) is a secure online portal that lets you apply, view and update your information for Employment Insurance ( EI ), Canada Pension Plan ( CPP ), Canada Pension Plan disability and Old Age Security ( OAS ). CANADA EMERGENCY RENT SUBSIDY (CERS) On April 19, 2021, the Government announced their proposed budget which includes extending the Canada Emergency Rent Subsidy. Canadian businesses, non-profit organizations, or charities who have seen a drop in revenue during the COVID-19 pandemic may be eligible for a subsidy to cover part of their commercial rent or property expenses,starting
EMPLOYMENT INSURANCE REPORTING Employment Insurance reporting calendar. While you’re receiving EI benefits, you must submit a report every 2 weeks to show that you’re eligible and to continue receiving benefits. On this report, you need to enter the total earnings and hours worked for each week. The reporting calendar can help you keep track of your hours and earnings. GOVERNMENT OF CANADA JOBS Apply to job opportunities and inventories for graduates. Increase your chances of being considered for government positions by applying to any of the Post-Secondary Recruitment program’s inventories and CANADA REVENUE AGENCY Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Emergency Response Benefit (CERB) Canada Emergency Wage Subsidy (CEWS) Canada Emergency Rent Subsidy (CERS) Payroll deductions online calculator. Forms and publications. Services and information. IMMIGRATION AND CITIZENSHIP Apply to travel, study, work or immigrate to Canada, apply for citizenship, a permanent resident card or refugee protection, check the status of your application or find a form.SERVICE CANADA
Service Canada. Service Canada provides Canadians with a single point of access to a wide range of government services and benefits.CRA LOGIN SERVICES
This menu page provides instructions for individuals and businesses on how to register for a Government of Canada login required to have access to the online secure Canada Revenue Agency (CRA) loginservices.
MY ACCOUNT FOR INDIVIDUALS Some taxpayers may have received a notification that their CRA user ID and password have been revoked. Visit CRA user ID and password have been revoked for more information. My Account is a secure portal that lets you view your personal income tax IMMIGRATION, REFUGEES AND CITIZENSHIP CANADA Immigration, Refugees and Citizenship Canada facilitates the arrival of immigrants, provides protection to refugees, and offers programming to help newcomers settle in Canada. MY SERVICE CANADA ACCOUNT (MSCA) My Service Canada Account. My Service Canada Account ( MSCA) is a secure online portal that lets you apply, view and update your information for Employment Insurance ( EI ), Canada Pension Plan ( CPP ), Canada Pension Plan disability and Old Age Security ( OAS ). CANADA EMERGENCY RENT SUBSIDY (CERS) On April 19, 2021, the Government announced their proposed budget which includes extending the Canada Emergency Rent Subsidy. Canadian businesses, non-profit organizations, or charities who have seen a drop in revenue during the COVID-19 pandemic may be eligible for a subsidy to cover part of their commercial rent or property expenses,starting
EMPLOYMENT INSURANCE REPORTING Employment Insurance reporting calendar. While you’re receiving EI benefits, you must submit a report every 2 weeks to show that you’re eligible and to continue receiving benefits. On this report, you need to enter the total earnings and hours worked for each week. The reporting calendar can help you keep track of your hours and earnings. GOVERNMENT OF CANADA JOBS Apply to job opportunities and inventories for graduates. Increase your chances of being considered for government positions by applying to any of the Post-Secondary Recruitment program’s inventories andHOME - CANADA.CA
Get quick, easy access to all Government of Canada services andinformation.
COVID-19: VACCINE SAFETY AND SIDE EFFECTS Only vaccines that are proven to be safe, effective and of high quality are authorized for use in Canada. The COVID-19 vaccines have been rigorously tested during their development and then carefully reviewed by Health Canada. The vaccines can’t give you COVID-19 EI REGULAR BENEFITS: APPLY 5. Apply. Please review the eligibility criteria before starting your application. To find out if you are eligible to receive EI regular benefits, you must submit an application online. It will take about 60 minutes to complete the online application. The website takes you step by step through the application process, and provides detailed MY IMMIGRATION OR CITIZENSHIP APPLICATION My immigration or citizenship application. The basics of applying, such as your account, application status, finding forms, our offices, fees, and medical exams or police checks. COVID-19: Safety measures. Find out if you’re affected by the coronavirus (COVID-19) EMPLOYMENT INSURANCE BENEFITS Employment Insurance Improvements. Recent changes made to Employment Insurance in order to make it more flexible, inclusive and easier to access. Additional support for seasonal workers. Additional EI regular benefits for seasonal workers in affected regions. Report a problem or mistake on this page. T1158 REGISTRATION OF FAMILY SUPPORT PAYMENTS T1158 Registration of Family Support Payments. For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF t1158-20e.pdf. PDF fillable/saveable t1158-fill-20e.pdf. Last update: 2021-01-18. While all Canada Revenue Agency web content is accessible, we also provideour forms
T1-ADJ T1 ADJUSTMENT REQUEST COVID-19: Expect delays of 10 to 12 weeks on processing paper T1 adjustments. For faster service you can submit your requests for changes electronically, using Change My Return in My Account or ReFILE. For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDFt1-adj-20e.pdf.
JOB OPPORTUNITIES AT THE CRA Job opportunities at the CRA. Pay rates, recruitment events, student and graduate hiring. Because of its dedicated and talented staff, the Canada Revenue Agency is a trusted source for tax and benefit administration and is recognized as one of Canada’s Top 100Employers.
FEDDEV ONTARIO TO ANNOUNCE SUPPORT FOR AN INNOVATIVE RURAL Marie-France Lalonde, Parliamentary Secretary to the Minister of Economic Development and Official Languages (FedDev Ontario and Official Languages), will make an important virtual announcement in Alfred. Parliamentary Secretary Lalonde will be joined by Francis Drouin, Member of Parliament for Glengarry–Prescott–Russell.MEDIA ADVISORY
Scarborough, Ontario, June 9, 2021 – Members of the media are invited to attend an important infrastructure announcement in Toronto with the Honourable Catherine McKenna, Minister of Infrastructure and Communities; Jean Yip, Member of Parliament for Scarborough–Agincourt; Gary Anandasangaree, Member of Parliament for Scarborough–Rouge Park; Aris Babikian, Member ofCRA LOGIN SERVICES
This menu page provides instructions for individuals and businesses on how to register for a Government of Canada login required to have access to the online secure Canada Revenue Agency (CRA) loginservices.
CANADA REVENUE AGENCY Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Emergency Response Benefit (CERB) Canada Emergency Wage Subsidy (CEWS) Canada Emergency Rent Subsidy (CERS) Payroll deductions online calculator. Forms and publications. Services and information. ARRIVECAN - CANADA.CA Use the ArriveCAN app or online before leaving your home country to provide mandatory travel information required for entry into Canada. MY SERVICE CANADA ACCOUNT (MSCA) My Service Canada Account. My Service Canada Account ( MSCA) is a secure online portal that lets you apply, view and update your information for Employment Insurance ( EI ), Canada Pension Plan ( CPP ), Canada Pension Plan disability and Old Age Security ( OAS ). CANADA EMERGENCY RENT SUBSIDY (CERS) On April 19, 2021, the Government announced their proposed budget which includes extending the Canada Emergency Rent Subsidy. Canadian businesses, non-profit organizations, or charities who have seen a drop in revenue during the COVID-19 pandemic may be eligible for a subsidy to cover part of their commercial rent or property expenses,starting
CANADA RECOVERY BENEFIT (CRB) The Canada Recovery Benefit (CRB) gives income support to employed and self-employed individuals who are directly affected by COVID-19 and are not entitled to Employment Insurance (EI) benefits. The CRB is administered by the Canada Revenue Agency (CRA). If you are eligible for the CRB, you can receive $1,000 ( $900 after taxes withheld) for a GOVERNMENT OF CANADA JOBS Apply to job opportunities and inventories for graduates. Increase your chances of being considered for government positions by applying to any of the Post-Secondary Recruitment program’s inventories and RC665 CANADA EMERGENCY RENT SUBSIDY ATTESTATION RC665 Canada Emergency Rent Subsidy Attestation. For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF rc665-20e.pdf. PDF fillable/saveable rc665-fill-20e.pdf. Last update: 2021-05-18. While all Canada Revenue Agency web content is accessible, we also provideour forms
SOCIAL INSURANCE NUMBER Applying for a SIN. You can apply online or by mail to: apply for a SIN. obtain a confirmation of your SIN, and/or. to amend your SIN record. If you are unable to apply online or by mail you have the option to apply in person. If you apply for a SIN online or by mail and your application meets the requirements, you will receive a letterwith
PAYROLL DEDUCTIONS ONLINE CALCULATOR Use the Payroll Deductions Online Calculator (PDOC) to calculate federal, provincial (except for Quebec), and territorial payroll deductions. It will confirm the deductions you include on your official statement of earnings.. You assume the risks associated with using this calculator.CRA LOGIN SERVICES
This menu page provides instructions for individuals and businesses on how to register for a Government of Canada login required to have access to the online secure Canada Revenue Agency (CRA) loginservices.
CANADA REVENUE AGENCY Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Emergency Response Benefit (CERB) Canada Emergency Wage Subsidy (CEWS) Canada Emergency Rent Subsidy (CERS) Payroll deductions online calculator. Forms and publications. Services and information. ARRIVECAN - CANADA.CA Use the ArriveCAN app or online before leaving your home country to provide mandatory travel information required for entry into Canada. MY SERVICE CANADA ACCOUNT (MSCA) My Service Canada Account. My Service Canada Account ( MSCA) is a secure online portal that lets you apply, view and update your information for Employment Insurance ( EI ), Canada Pension Plan ( CPP ), Canada Pension Plan disability and Old Age Security ( OAS ). CANADA EMERGENCY RENT SUBSIDY (CERS) On April 19, 2021, the Government announced their proposed budget which includes extending the Canada Emergency Rent Subsidy. Canadian businesses, non-profit organizations, or charities who have seen a drop in revenue during the COVID-19 pandemic may be eligible for a subsidy to cover part of their commercial rent or property expenses,starting
CANADA RECOVERY BENEFIT (CRB) The Canada Recovery Benefit (CRB) gives income support to employed and self-employed individuals who are directly affected by COVID-19 and are not entitled to Employment Insurance (EI) benefits. The CRB is administered by the Canada Revenue Agency (CRA). If you are eligible for the CRB, you can receive $1,000 ( $900 after taxes withheld) for a CANADA EMERGENCY WAGE SUBSIDY (CEWS) On April 19, 2021, the Government announced their proposed budget which includes extending the Canada Emergency Wage Subsidy. As a Canadian employer who has seen a drop in revenue during the COVID-19 pandemic, you may be eligible for a subsidy to cover part of your employee wages. This subsidy will enable you to re-hire workers, helpprevent
GOVERNMENT OF CANADA JOBS Apply to job opportunities and inventories for graduates. Increase your chances of being considered for government positions by applying to any of the Post-Secondary Recruitment program’s inventories and SOCIAL INSURANCE NUMBER Applying for a SIN. You can apply online or by mail to: apply for a SIN. obtain a confirmation of your SIN, and/or. to amend your SIN record. If you are unable to apply online or by mail you have the option to apply in person. If you apply for a SIN online or by mail and your application meets the requirements, you will receive a letterwith
PAYROLL DEDUCTIONS ONLINE CALCULATOR Use the Payroll Deductions Online Calculator (PDOC) to calculate federal, provincial (except for Quebec), and territorial payroll deductions. It will confirm the deductions you include on your official statement of earnings.. You assume the risks associated with using this calculator. IMMIGRATION AND CITIZENSHIP Apply to travel, study, work or immigrate to Canada, apply for citizenship, a permanent resident card or refugee protection, check the status of your application or find a form. COVID-19 BENEFITS AND SERVICES COVID-19 benefits and services. Benefits to help Canadians and businesses facing hardship as a result of the global COVID-19 outbreak. The Government of Canada has increased the number of weeks of benefits available for workers eligible for Employment Insurance regular benefits, as well as for the Canada Recovery Benefit (CRB),the Canada
IMPORTANT ANNOUNCEMENT WITH CANADA AND REPRESENTATIVE Ottawa, Ontario – Members of the media are invited to attend an important virtual announcement with the Honourable Carolyn Bennett, Minister of Crown-Indigenous Relations, and representative plaintiffs in the Gottfriedson Indian Residential Schools Day Scholar class action. There will be a brief media availability following the announcement. Date: Wednesday, June 9, 2021 EI REGULAR BENEFITS: APPLY 5. Apply. Please review the eligibility criteria before starting your application. To find out if you are eligible to receive EI regular benefits, you must submit an application online. It will take about 60 minutes to complete the online application. The website takes you step by step through the application process, and provides detailed NEW INVESTMENT IN ELECTRIC BUSES TO CREATE JOBS AND CUT June 8, 2021 – Saint-Eustache, Quebec. Contribution will help Canadian transportation industry become global leader in zero-emission vehicles. As it continues to address the impacts of COVID-19, the Government of Canada is laying the groundwork for a green recovery that will create new jobs, grow the middle class, cut pollution and build a cleaner future for everyone. CANADA LAUNCHES TRANSFORMATIVE EFFORT TO SAVE PACIFIC Vancouver, British Columbia – Pacific salmon have social and cultural significance for many Canadians and they are economically vital to many local communities. These iconic species are experiencing drastic population declines due to a combination of climate, habitat and harvesting pressures. Bold, transformative action is needed now to stabilize, protect and rebuild West Coast MINISTER NG TO PARTICIPATE IN GLOBAL PLANT PROTEIN MARKET June 8, 2021 - The Honourable Mary Ng, Minister of Small Business, Export Promotion and International Trade, will provide a keynote to business leaders from Canada’s agri-food and agri-tech sectors. The plant protein focused roundtable, hosted by Protein Industries Canada (PIC) in partnership with Export Development Canada (EDC), will also feature Bill Greuel, PIC Chief Executive Officer PACIFIC SALMON STRATEGY INITIATIVE (PSSI) The Pacific Salmon Strategy Initiative (PSSI) aims to curb historic declines in key Pacific salmon stocks and rebuild the species to a sustainable level. The Strategy will be a massive undertaking, unlike any before. It will not be a series of initiatives, but a single, guiding force that will steer investments, policies, and actions, with all levels of government and local organizations, for MINISTER NG TO SPEAK AT INVEST CANADA CONFERENCE The Honourable Mary Ng, Minister of Small Business, Export Promotion and International Trade, will deliver a keynote address at the Canadian Venture Capital and Private Equity Association’s annual Invest Canada conference. June 7, 2021 – Ottawa, Ontario The Honourable Mary Ng, Minister of PERMANENT RESIDENCE PATHWAYS FOR HONG KONG RESIDENTS: WHO Hong Kong Special Administrative Region of the People’s Republic of China United Kingdom to a British National (Overseas) as a person born, naturalized or registered in Hong Kong be physically present in Canada when you apply and when you get permanent residence CANADA REVENUE AGENCY Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Emergency Response Benefit (CERB) Canada Emergency Wage Subsidy (CEWS) Canada Emergency Rent Subsidy (CERS) Payroll deductions online calculator. Forms and publications. Services and information. IMMIGRATION AND CITIZENSHIP Apply to travel, study, work or immigrate to Canada, apply for citizenship, a permanent resident card or refugee protection, check the status of your application or find a form.CRA LOGIN SERVICES
This menu page provides instructions for individuals and businesses on how to register for a Government of Canada login required to have access to the online secure Canada Revenue Agency (CRA) loginservices.
ARRIVECAN - CANADA.CA Use the ArriveCAN app or online before leaving your home country to provide mandatory travel information required for entry into Canada. EI REGULAR BENEFITS: APPLY 5. Apply. Please review the eligibility criteria before starting your application. To find out if you are eligible to receive EI regular benefits, you must submit an application online. It will take about 60 minutes to complete the online application. The website takes you step by step through the application process, and provides detailed MY SERVICE CANADA ACCOUNT (MSCA) My Service Canada Account. My Service Canada Account ( MSCA) is a secure online portal that lets you apply, view and update your information for Employment Insurance ( EI ), Canada Pension Plan ( CPP ), Canada Pension Plan disability and Old Age Security ( OAS ). GOVERNMENT OF CANADA JOBS Apply to job opportunities and inventories for graduates. Increase your chances of being considered for government positions by applying to any of the Post-Secondary Recruitment program’s inventories and T1158 REGISTRATION OF FAMILY SUPPORT PAYMENTS T1158 Registration of Family Support Payments. For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF t1158-20e.pdf. PDF fillable/saveable t1158-fill-20e.pdf. Last update: 2021-01-18. While all Canada Revenue Agency web content is accessible, we also provideour forms
PAYROLL DEDUCTIONS ONLINE CALCULATOR Use the Payroll Deductions Online Calculator (PDOC) to calculate federal, provincial (except for Quebec), and territorial payroll deductions. It will confirm the deductions you include on your official statement of earnings.. You assume the risks associated with using this calculator.GST/HST NETFILE
GST/HST NETFILE is an Internet-based filing service that allows registrants to file their goods and services tax/harmonized sales tax (GST/HST) returns and eligible rebates directly to the Canada Revenue Agency (CRA) over the Internet. CANADA REVENUE AGENCY Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Emergency Response Benefit (CERB) Canada Emergency Wage Subsidy (CEWS) Canada Emergency Rent Subsidy (CERS) Payroll deductions online calculator. Forms and publications. Services and information. IMMIGRATION AND CITIZENSHIP Apply to travel, study, work or immigrate to Canada, apply for citizenship, a permanent resident card or refugee protection, check the status of your application or find a form.CRA LOGIN SERVICES
This menu page provides instructions for individuals and businesses on how to register for a Government of Canada login required to have access to the online secure Canada Revenue Agency (CRA) loginservices.
ARRIVECAN - CANADA.CA Use the ArriveCAN app or online before leaving your home country to provide mandatory travel information required for entry into Canada. EI REGULAR BENEFITS: APPLY 5. Apply. Please review the eligibility criteria before starting your application. To find out if you are eligible to receive EI regular benefits, you must submit an application online. It will take about 60 minutes to complete the online application. The website takes you step by step through the application process, and provides detailed MY SERVICE CANADA ACCOUNT (MSCA) My Service Canada Account. My Service Canada Account ( MSCA) is a secure online portal that lets you apply, view and update your information for Employment Insurance ( EI ), Canada Pension Plan ( CPP ), Canada Pension Plan disability and Old Age Security ( OAS ). GOVERNMENT OF CANADA JOBS Apply to job opportunities and inventories for graduates. Increase your chances of being considered for government positions by applying to any of the Post-Secondary Recruitment program’s inventories and T1158 REGISTRATION OF FAMILY SUPPORT PAYMENTS T1158 Registration of Family Support Payments. For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF t1158-20e.pdf. PDF fillable/saveable t1158-fill-20e.pdf. Last update: 2021-01-18. While all Canada Revenue Agency web content is accessible, we also provideour forms
PAYROLL DEDUCTIONS ONLINE CALCULATOR Use the Payroll Deductions Online Calculator (PDOC) to calculate federal, provincial (except for Quebec), and territorial payroll deductions. It will confirm the deductions you include on your official statement of earnings.. You assume the risks associated with using this calculator.GST/HST NETFILE
GST/HST NETFILE is an Internet-based filing service that allows registrants to file their goods and services tax/harmonized sales tax (GST/HST) returns and eligible rebates directly to the Canada Revenue Agency (CRA) over the Internet.HOME - CANADA.CA
Get quick, easy access to all Government of Canada services andinformation.
IMMIGRATION AND CITIZENSHIP Apply to travel, study, work or immigrate to Canada, apply for citizenship, a permanent resident card or refugee protection, check the status of your application or find a form. CANADA AND ONTARIO INVEST $15M IN MUNICIPAL INFRASTRUCTURE Thunder Bay, Ontario, June 7, 2021—The governments of Canada and Ontario are investing more than $15 million to protect the health, and well-being of residents in 99 municipalities across Northern Ontario.. Details were provided by the Honourable Patty Hajdu, Minister of Health and Member of Parliament for Thunder Bay—Superior North, on behalf of the Honourable Catherine McKenna, $34.7 MILLION TO BRING HIGH-SPEED INTERNET ACCESS TO June 7, 2021 – Québec, Quebec. Thanks to a total investment of $34.7 million, made as part of Canada–Quebec Operation High Speed, 5,380 households in the Montérégie region will have access to Cogeco high-speed Internet services by September 2022.. The announcement wras made today by Peter Schiefke, Parliamentary Secretary to the Minister of Immigration, Refugees and Citizenship and INTERIM ORDER REGULATING CERTAIN UV RADIATION-EMITTING AND Date published: June 7, 2021. The Interim Order Respecting Ultraviolet Radiation-emitting Devices and Ozone-generating Devices under the Pest Control Products Act was made on June 7, 2021. This interim order (IO) applies to devices used to control, destroy, make inactive or reduce the level of bacteria, viruses and other micro-organisms that arehuman pathogens.
EMPLOYMENT INSURANCE BENEFITS Employment Insurance Improvements. Recent changes made to Employment Insurance in order to make it more flexible, inclusive and easier to access. Additional support for seasonal workers. Additional EI regular benefits for seasonal workers in affected regions. Report a problem or mistake on this page. GOVERNMENT OF CANADA LAUNCHES TWO INITIATIVES IN SUPPORT Today, the Honourable François-Philippe Champagne, Minister of Innovation, Science and Industry, launched two initiatives that will help Canadian businesses and organizations that have signed on to the 50 – 30 Challenge quickly and effectively adopt diversity and inclusion best practices and policies in support of their 50 – 30 Challenge commitments. MINISTER NG TO SPEAK AT INVEST CANADA CONFERENCE The Honourable Mary Ng, Minister of Small Business, Export Promotion and International Trade, will deliver a keynote address at the Canadian Venture Capital and Private Equity Association’s annual Invest Canada conference. June 7, 2021 – Ottawa, Ontario The Honourable Mary Ng, Minister of CANADA AND FCM INVEST IN ASSET MANAGEMENT IN ALBERTA This is why the Government of Canada is investing $985,500 in 21 new projects in Alberta communities through the Municipal Asset Management Program (MAMP), delivered by the Federation of Canadian Municipalities (FCM) on behalf of the federal government. The program helps municipalities strengthen local infrastructure planning and decision-making by increasing local asset management T1-ADJ T1 ADJUSTMENT REQUEST COVID-19: Expect delays of 10 to 12 weeks on processing paper T1 adjustments. For faster service you can submit your requests for changes electronically, using Change My Return in My Account or ReFILE. For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDFt1-adj-20e.pdf.
CANADA REVENUE AGENCY Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Emergency Response Benefit (CERB) Canada Emergency Wage Subsidy (CEWS) Canada Emergency Rent Subsidy (CERS) Payroll deductions online calculator. Forms and publications. Services and information. IMMIGRATION AND CITIZENSHIP Apply to travel, study, work or immigrate to Canada, apply for citizenship, a permanent resident card or refugee protection, check the status of your application or find a form.CRA LOGIN SERVICES
This menu page provides instructions for individuals and businesses on how to register for a Government of Canada login required to have access to the online secure Canada Revenue Agency (CRA) loginservices.
ARRIVECAN - CANADA.CA Use the ArriveCAN app or online before leaving your home country to provide mandatory travel information required for entry into Canada. EI REGULAR BENEFITS: APPLY 5. Apply. Please review the eligibility criteria before starting your application. To find out if you are eligible to receive EI regular benefits, you must submit an application online. It will take about 60 minutes to complete the online application. The website takes you step by step through the application process, and provides detailed MY SERVICE CANADA ACCOUNT (MSCA) My Service Canada Account. My Service Canada Account ( MSCA) is a secure online portal that lets you apply, view and update your information for Employment Insurance ( EI ), Canada Pension Plan ( CPP ), Canada Pension Plan disability and Old Age Security ( OAS ). GOVERNMENT OF CANADA JOBS Jobs with the Canadian Armed Forces, Royal Canadian Mounted Police, the Canadian Security Intelligence Service, Canadian Border Services Agency, National Defence and Public Safety Canada. T1158 REGISTRATION OF FAMILY SUPPORT PAYMENTS T1158 Registration of Family Support Payments. For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF t1158-20e.pdf. PDF fillable/saveable t1158-fill-20e.pdf. Last update: 2021-01-18. While all Canada Revenue Agency web content is accessible, we also provideour forms
GST/HST NETFILE
GST/HST NETFILE is an Internet-based filing service that allows registrants to file their goods and services tax/harmonized sales tax (GST/HST) returns and eligible rebates directly to the Canada Revenue Agency (CRA) over the Internet.LIST OF CHARITIES
A search tool for donors and charities used to find registered or revoked charities and their annual information returns, which include finances and activities. CANADA REVENUE AGENCY Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Emergency Response Benefit (CERB) Canada Emergency Wage Subsidy (CEWS) Canada Emergency Rent Subsidy (CERS) Payroll deductions online calculator. Forms and publications. Services and information. IMMIGRATION AND CITIZENSHIP Apply to travel, study, work or immigrate to Canada, apply for citizenship, a permanent resident card or refugee protection, check the status of your application or find a form.CRA LOGIN SERVICES
This menu page provides instructions for individuals and businesses on how to register for a Government of Canada login required to have access to the online secure Canada Revenue Agency (CRA) loginservices.
ARRIVECAN - CANADA.CA Use the ArriveCAN app or online before leaving your home country to provide mandatory travel information required for entry into Canada. EI REGULAR BENEFITS: APPLY 5. Apply. Please review the eligibility criteria before starting your application. To find out if you are eligible to receive EI regular benefits, you must submit an application online. It will take about 60 minutes to complete the online application. The website takes you step by step through the application process, and provides detailed MY SERVICE CANADA ACCOUNT (MSCA) My Service Canada Account. My Service Canada Account ( MSCA) is a secure online portal that lets you apply, view and update your information for Employment Insurance ( EI ), Canada Pension Plan ( CPP ), Canada Pension Plan disability and Old Age Security ( OAS ). GOVERNMENT OF CANADA JOBS Jobs with the Canadian Armed Forces, Royal Canadian Mounted Police, the Canadian Security Intelligence Service, Canadian Border Services Agency, National Defence and Public Safety Canada. T1158 REGISTRATION OF FAMILY SUPPORT PAYMENTS T1158 Registration of Family Support Payments. For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF t1158-20e.pdf. PDF fillable/saveable t1158-fill-20e.pdf. Last update: 2021-01-18. While all Canada Revenue Agency web content is accessible, we also provideour forms
GST/HST NETFILE
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INCOME TAX FOLIO S4-F11-C1, MEANING OF FARMING AND FARMING BUSINESS SERIES 4: BUSINESSESFOLIO 11: FARMERS
CHAPTER 1: MEANING OF FARMING AND FARMING BUSINESSSUMMARY
This Chapter discusses the definition of farming for income tax purposes. Farming has to be defined before the following can bedetermined:
* the existence of a farming business; * the amount of farming income; * whether a taxpayer can elect to use the cash method of computingincome;
* the existence of livestock inventory; * the mandatory inventory adjustment; * the existence of qualified farm or fishing property; and * the deductibility of farm losses. This Chapter describes activities that are considered farming, and activities that are not considered farming. The meaning of the expression FARMING BUSINESS is explained. The distinction between incidental income and a separate business is also discussed. For general tax information as well as guides and forms for farmers, see the Farmers and Fisherspage
on the Canada Revenue Agency (CRA) website. The CRA issues income tax folios to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, folios are used primarily by tax specialists and other individuals who have an interest in tax matters. While the comments in a particular paragraph in a folio may relate to provisions of the law in force at the time they were made, such comments are not a substitute for the law. The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular tax year being considered. This Chapter can be relied upon as an accurate official summary of the CRA’s interpretation of the law from the date of Application.TABLE OF CONTENTS
* Discussion and interpretation * What is considered farming? * General farming definition * Subsection 248(1) farming definition * Common or ordinary definition of farming * Additional guidance on farming * Other farming activities * Raising or exhibiting livestock* Raising poultry
* Aquaculture
* Operation of a woodlot * What farming does not include * Fishing is not farming * Manufacturing and processing is usually not farming * What is a farming business? * Business or personal activities * Same or separate businesses * Separate business operations * Different farm activities are usually one business operation * Incidental activities* Application
* Reference
* History
------------------------- DISCUSSION AND INTERPRETATION WHAT IS CONSIDERED FARMING? GENERAL FARMING DEFINITION 1.1 Generally, farming is the raising and harvesting of animals or plants in a controlled environment. The courts have determined that taxpayers are farming if they make an appreciable contribution to the growth and maturity of the animals or crops. The activity of farming would generally involve the whole aspect of commercial production of any crop or plant that has economic value. SUBSECTION 248(1) FARMING DEFINITION 1.2 Farming is defined in subsection 248(1) to include: * tillage of the soil (in other words, plowing, sowing, and raisingcrops);
* raising or exhibiting livestock; * maintaining horses for racing;* raising poultry;
* fur farming;
* dairy farming;
* fruit growing; and* bee keeping.
COMMON OR ORDINARY DEFINITION OF FARMING 1.3 The definition of farming in subsection 248(1) is not exhaustive, and typically one must look to the common, ordinary and generally accepted meaning of the word as well as to the specific activities detailed in the Act. The ordinary definition of farming is somewhat fluid and the particular activities undertaken by a taxpayer would normally have to be considered on a case-by-case basis. ADDITIONAL GUIDANCE ON FARMING 1.4 In evaluating whether a particular activity is farming, guidance from Agriculture and Agri-Food Canada, or a provincial counterpart (for example, the Ontario Ministry of Agriculture, Food and Rural Affairs), may help. For instance, where the particular activity qualifies for assistance under a government program, the conditions that must be met in order to qualify for assistance under that program may be considered in determining if the particular activity is farming. In other words, the granting authority may require or presume the recipient to be in the farming business. OTHER FARMING ACTIVITIES 1.5 In addition to the activities described in the definition of farming in subsection 248(1), farming can also include: * engaging in an aquaculture operation; * operating a woodlot; * planting, growing, and harvesting Christmas trees; * operating a nursery or greenhouse; * growing tobacco or medicinal marijuana, but not the manufacturing or processing associated with these crops; * operating a chick hatchery; * operating a maple sugar bush, which may include extracting and collecting maple sap; or * cultivating crops in water and hydroponics. Whether activities constitute farming in any particular case is a question of fact to be determined based on the specific activities undertaken by a taxpayer. RAISING OR EXHIBITING LIVESTOCK 1.6 The definition of farming specifically includes raising or exhibiting livestock. The term LIVESTOCK is not defined in the Act and is therefore given its ordinary meaning. Further, livestock should be interpreted consistently with the equivalent term, FARM ANIMALS, or ANIMAUX DE FERME, in the French version of the Act. In _Sniderman v MNR_, 89 DTC 323, 2 CTC 2027, the Tax Court of Canada stated that livestock are domestic animals such as cattle and pigs, bred or kept on a farm for use and commercial profit. Common definitions refer to cattle, horses, and similar animals, kept for domestic use but not as pets, especially on a farm or ranch; and domesticated animals raised in an agricultural setting to produce commodities such as foodand fiber.
1.7 A taxpayer's farming activities could mainly involve the raising or breeding of livestock or other animals (husbandry) for use as a food source even if the food source is non-traditional or novel. Regardless of whether the food source is for animal or human consumption, the fact that a food source is produced is not enough on its own to conclude that a particular activity is farming.RAISING POULTRY
1.8 The definition of farming includes raising poultry. The term poultry is not defined in the Act, however, it is ordinarily considered to include:* geese;
* turkeys;
* ducks;
* chickens;
* pheasants, partridges, quails, wild turkeys, and squabs.AQUACULTURE
1.9 Farming may include raising fish or shellfish in water, if they are stocked and harvested in a controlled environment. To determine whether a particular fish or shellfish activity is farming, considerthe following:
* the method of holding or containing during the natural growthperiod;
* the extent of feeding; * the extent of medication and fertilization; * the method and extent of monitoring during the growing period; * the method of harvest when the crop is fully grown; and * the labour and expertise required during the monitoring andharvest periods.
Generally, the greater the extent of the activity, and the more sophisticated or organized the methods employed, the more likely the activity is farming rather than fishing. 1.10 To qualify as farming, the activity must involve the growth process and natural biological changes. For example, raising fish, even in highly artificial conditions, is normally farming since the end product is the result of natural growth. OPERATION OF A WOODLOT 1.11 Whether the operation of a woodlot is a farming, logging, or other business, is a question of fact. If the business’ main focus is planting, nurturing, and harvesting trees under a forest management or similar resource plan (in other words, managing the growth, health, quality and make-up of the woodlot), it may be a farming business. If, on the other hand, the main focus of a business is logging or the production of timber, reforestation will not change that business into a farming operation. For more information, see Interpretation Bulletin IT-373R2 (Consolidated), Woodlots.
CHRISTMAS TREES
1.12 If a taxpayer has a woodlot which involves planting, caring for, and harvesting Christmas trees to sell, it is generally considered farming. This may also be the case for a taxpayer who buys land so planted, in order to harvest the Christmas trees for sale. For more information, see Interpretation Bulletin IT-373R2 (Consolidated). WHAT FARMING DOES NOT INCLUDE 1.13 Farming does not include: * raising or exhibiting wild or exotic animals (for example, operating a zoo by raising and exhibiting lions, tigers, apes, orelephants);
* producing methane gas from hog waste, or producing electricityfrom methane gas;
* raising or breeding of animals, fish, insects, or any other living thing, for use or sale as pets;* trapping;
* holding an office or employment under a person engaged in the business of farming; * providing services to a person engaged in farming activities(for example, providing landscaping or veterinary services to a farmer); * providing agricultural monitoring or consulting services to farmers to help with any part of farm management; * providing certain equine services such as horse riding lessons, dressage training, horse boarding, or quarantine service; * renting out or leasing farm property, for example to another farmer in exchange for a share of the crop in lieu of rent (in this Chapter referred to as SHARECROPPING). However, there could be other types of sharing or custom work arrangements that go beyond that of a typical landlord/tenant sharecropping arrangement, which may be farming. The facts of each situation must be considered on a case bycase basis; and
* fishing.
FISHING IS NOT FARMING 1.14 Although farming can include aquaculture, as noted above, farming excludes fishing. Fishing is defined in subsection 248(1) to include fishing for or catching shell fish, crustaceans, and marine animals. Harvesting wild clams or oysters from the seabed, for example, is fishing rather than farming. MANUFACTURING AND PROCESSING IS USUALLY NOT FARMING 1.15 Farming generally excludes manufacturing and processing. For more information, see Income Tax Folio S4-F15-C1, Manufacturing andProcessing
.
1.16 Further, farming usually excludes the processing of harvested agricultural product. However, processing may be considered farming in some cases. This will be the case if the processing is: * incidental to the main farm activity of growing the product; and * necessary to turn the harvested product into a saleable product. This could include activities which on their own may be processing activities, such as drying or curing tobacco, winemaking by an estate winery, or transforming harvested switchgrass into pellets, if they are an integral part of the taxpayer's farming business. WHAT IS A FARMING BUSINESS? 1.17 Business income is generally computed under section 9 on an accrual basis, following ordinary commercial accounting and business practices. However, under the authority of section 28, a taxpayer can make an election to compute the income from a farming (or fishing) business under the cash method. For more information, see Interpretation Bulletin IT-433R, Farming or Fishing - Use of CashMethod
.
1.18 Whether a taxpayer’s farming activities constitute a farming business is a question of fact. Generally, a farming business includes the activities described above under What is considered farming? Further, the taxpayer must be actively engaged in either the management or day to day activities of earning income from the business to be considered in the business of farming. 1.19 However, even where a farmer hires another person (an employee or an independent contractor) to do almost all of the work of the farm operation, the operation may still be considered a farming business. This could be the case where the farmer, to the extent the operation allows, exercises general management and control of the overall farm operation. For example, the farmer may determine which fields to plant, the type of crops to seed, and the times to spray and harvest. BUSINESS OR PERSONAL ACTIVITIES 1.20 In order to determine if a farming business exists, it is important to consider whether the farming activities are undertaken in pursuit of profit, or whether they are simply a personal endeavour. This is consistent with the approach taken by the Supreme Court of Canada in Stewart v Canada , 2 SCR 645, 2002 DTC 6969 and Walls v Canada 2 SCR 684, 2002 DTC 6960. Where there is a personal element to the farm activity, it must be determined if the operation is carried out in a sufficiently commercial manner. If it is, the income or a loss from the activities is generally considered to be from a business and will be treated as such for income tax purposes. 1.21 The following factors are relevant to determining whether farm activities are carried out in a commercial or business-like manner: * the gross revenue and income or losses generated by the farm inthe past;
* the extent and type of activity compared to farming businesses of a similar kind, size and location. If the size of the operation or property is too small to make a profit, the activity would not generally be considered to be carried out in a commercial or business-like manner. This might be the case if a taxpayer buys a rural property but uses only a small portion of the land for one ortwo cows;
* time spent on the farm operation compared to time spent in employment or other income-earning activity. For example, if the taxpayer spends most of the crop season working on the farm operation, then the taxpayer is likely carrying on a farming business, particularly if the taxpayer has farming experience; and * the development of the farm operation and plans to expand based on the taxpayer's resources. This test is based on the capital invested by the taxpayer in the operation, over years. It also depends on the purchase of buildings, machinery, equipment, and inventory, by the taxpayer. SAME OR SEPARATE BUSINESSES SEPARATE BUSINESS OPERATIONS 1.22 A taxpayer may carry on two or more business operations at the same time. Where a farmer carries on more than one business operation, it is necessary to determine whether the operations are all considered part of one farming business, or are separate farming and non-farming businesses. This is important because for income tax purposes different rules can apply to a farming business. 1.23 Where a taxpayer carries on a farm operation together with a non-farm operation, it is a mixed question of fact and law whether the operations are considered one business or separate businesses. Whether these are part of the same business depends upon the connection, interlacing, dependence, and unity, of the operations. For example, in the case of an estate winery, the winemaking activities could be so interlaced with the vineyard operation that both are considered parts of one farm operation, starting with the grape growing to the commercialization of the grapes by producing wine. For more information, see Interpretation Bulletin IT-206R - Separate businesses.
DIFFERENT FARM ACTIVITIES ARE USUALLY ONE BUSINESS OPERATION 1.24 To determine if a taxpayer’s different operations are part of the same business, the main thing to consider is the type of business. It is not essential that the same inventory, or machinery and equipment, be used in the operations. Things like a name change, or a change in the location of a business, alone, are not important to decide if business operations are the same kind. For example, different farming activities of a taxpayer are generally considered part of the same business operation, even if they are conducted indifferent places.
INCIDENTAL ACTIVITIES 1.25 Certain non-farming incidental activities may be considered part of a farming business where: * the activities are related to the taxpayer's other farmingactivities;
* the activities are on a small scale. Consider, for example, the labour and capital invested; and * the income earned in the activities is incidental to the taxpayer's farm revenue. 1.26 Incidental in this case means a subordinate or minor relationship compared to the farm activities. If the involvement in the non-farm activities goes beyond this, the activities may be considered a separate business from the farming business. For more information, see ¶4 – 6 of Interpretation Bulletin IT-73R6, The Small Business Deduction.
APPLICATION
This updated Chapter, which may be referenced as S4-F11-C1, is effective October 3, 2017. When it was first published on November 8, 2016, it replaced and cancelled the following: * ¶4, ¶5 and ¶6 of Interpretation Bulletin IT-322R, _Farm Losses_;
* ¶13 and ¶14 of Interpretation Bulletin IT-373R2 (Consolidated),_Woodlots_ ; and
* ¶8 and ¶9 of Interpretation Bulletin IT-433R, _Farming or Fishing - Use of Cash Method_ . The history of updates to this chapter as well as any technical updates from the interpretation bulletins can be viewed in the ChapterHistory
page.
Except as otherwise noted, all statutory references herein are references to the provisions of the _Income Tax Act_, R.S.C., 1985, c.1 (5th Supp.), as amended and all references to a Regulation are to the _Income Tax Regulations_, C.R.C., c. 945, as amended. Links to jurisprudence are provided through CanLII. Income tax folios are available in electronic format only.REFERENCE
The definitions of farming and fishing in subsection 248(1) (andsections 9 and 28).
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