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Canada guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 53 of 53 documents, archived 2026-09-12

Each title opens the authority's own page, which is always the current word.

Guidance documents archived for Canada
DocumentIssuerDateFormatLive sourceCitation key
ARCHIVED, Interpretation Bulletin IT-459, Adventure or Concern in the Nature of TradeCanada Revenue Agency1980-09-08PDF, 74 KBOpenCRA IT-459
ARCHIVED, Interpretation Bulletin IT-490, Barter TransactionsCanada Revenue Agency1982-07-05PDF, 63 KBOpenCRA IT-490
ARCHIVED, Interpretation Bulletin IT-479R, Transactions in SecuritiesCanada Revenue Agency1984-02-29PDF, 102 KBOpenCRA IT-479R
Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from CrimeCanada Revenue Agency2020-07-03PDF, 249 KBOpenCRA S3-F9-C1
Travel rule for electronic funds and virtual currency transfersFinancial Transactions and Reports Analysis Centre of Canada2022-04-27PDF, 105 KBOpenFINTRAC TRAVEL
Mining cryptocurrency (CRA tax tip, the earlier 2023 series)Canada Revenue Agency2023-03-15PDF, 67 KBOpen
Valuing your cryptocurrency (CRA tax tip, the earlier 2023 series)Canada Revenue Agency2023-03-20PDF, 69 KBOpen
Investing in cryptocurrency (CRA tax tip, the earlier 2023 series)Canada Revenue Agency2023-03-27PDF, 66 KBOpen
Keeping records of your cryptocurrency transaction (CRA tax tip, the earlier 2023 series)Canada Revenue Agency2023-03-27PDF, 79 KBOpen
What is cryptocurrency? (CRA tax tip, the earlier 2023 series that the 2025 crypto guide replaced)Canada Revenue Agency2023-03-27PDF, 69 KBOpen
Crypto-asset exchanges: your records, obligations and responsibilities (CRA tax tip)Canada Revenue Agency2023-10-24PDF, 76 KBOpenCRA TIP EXCHANGES 2023
Unnamed persons requirements at the CRACanada Revenue Agency2023-11-10PDF, 108 KBOpenCRA UPR
Payroll Deductions Formulas, T4127, 119th Edition, effective 2024-01-01Canada Revenue Agency2024-01-01PDF, 1.8 MBOpenCRA T4127 2024
Interest rates for the first calendar quarter of 2024 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2024-02-20PDF, 90 KBOpenCRA INTEREST RATES
Interest rates for the second calendar quarter of 2024 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2024-02-21PDF, 91 KBOpenCRA INTEREST RATES
Reporting large virtual currency transactions to FINTRACFinancial Transactions and Reports Analysis Centre of Canada2024-04-08PDF, 1.1 MBOpenFINTRAC LVCTR
Interest rates for the third calendar quarter of 2024 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2024-05-24PDF, 91 KBOpenCRA INTEREST RATES
Interest rates for the fourth calendar quarter of 2024 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2024-08-30PDF, 91 KBOpenCRA INTEREST RATES
Reporting your capital gains as a crypto-asset user (CRA tax tip, last modified 2025-01-28)Canada Revenue Agency2024-10-22PDF, 112 KBOpenCRA TIP CG 2024
Reporting your crypto-asset income as an individual carrying on a business (CRA tax tip, last modified 2025-01-28)Canada Revenue Agency2024-10-22PDF, 123 KBOpenCRA TIP BUSINESS 2024
Interest rates for the first calendar quarter of 2025 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2024-12-03PDF, 82 KBOpenCRA INTEREST RATES
Update on the Canada Revenue Agency's administration of the proposed capital gains taxation changesCanada Revenue Agency2025-01-31PDF, 76 KBOpenCRA CG UPDATE 2025
Interest rates for the second calendar quarter of 2025 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2025-03-05PDF, 90 KBOpenCRA INTEREST RATES
Interest rates for the third calendar quarter of 2025 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2025-06-02PDF, 93 KBOpenCRA INTEREST RATES
Interest rates for the fourth calendar quarter of 2025 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2025-08-21PDF, 93 KBOpenCRA INTEREST RATES
Information Circular IC00-1R7, Voluntary Disclosures Program, effective 2025-10-01Canada Revenue Agency2025-09-10PDF, 57 KBOpenCRA IC00-1R7
Changes to the Voluntary Disclosures ProgramCanada Revenue Agency2025-10-01PDF, 80 KBOpenCRA VDP CHANGES
Information for crypto-asset users and tax professionalsCanada Revenue Agency2025-10-29PDF, 63 KBOpenCRA CRYPTO GUIDE
Keeping books and records of crypto-assets for tax filingCanada Revenue Agency2025-11-10PDF, 76 KBOpenCRA CRYPTO RECORDS
Understanding crypto-assets and your tax obligations (the CRA token taxonomy page, covering payment tokens, utility tokens, security tokens, stablecoins, NFTs and decentralized finance)Canada Revenue Agency2025-11-10PDF, 88 KBOpenCRA CRYPTO OBLIGATIONS
Collecting and remitting GST/HST from crypto-asset transactionsCanada Revenue Agency2025-11-10PDF, 105 KBOpenCRA CRYPTO GSTHST
Reporting income from crypto-asset mining and staking activitiesCanada Revenue Agency2025-11-10PDF, 76 KBOpenCRA CRYPTO MINING
Determining the value of crypto-assets for tax filingCanada Revenue Agency2025-11-10PDF, 68 KBOpenCRA CRYPTO VALUE
Interest rates for the first calendar quarter of 2026 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2025-11-19PDF, 86 KBOpenCRA INTEREST RATES
Reporting income from crypto-asset transactionsCanada Revenue Agency2025-12-03PDF, 102 KBOpenCRA CRYPTO INCOME
Payroll Deductions Formulas, T4127, 122nd Edition, effective 2026-01-01Canada Revenue Agency2026-01-01PDF, 1.8 MBOpenCRA T4127 2026
Federal income tax and benefit information for 2025, the T1 guide 5000-GCanada Revenue Agency2026-01-20PDF, 679 KBOpen
Interest and penalties on late taxesCanada Revenue Agency2026-01-20PDF, 92 KBOpenCRA LATE FILING
Gifts and Income Tax 2025, Guide P113(E) Rev. 25Canada Revenue Agency2026-01-20PDF, 600 KBOpenCRA P113
Required tax instalments for individualsCanada Revenue Agency2026-01-20PDF, 68 KBOpenCRA INSTALMENTS
Completing Schedule 3, Capital Gains (or Losses)Canada Revenue Agency2026-02-05PDF, 144 KBOpenCRA SCHEDULE 3
Capital Gains 2025, Guide T4037(E) Rev. 25 (the web edition of the guide, page last modified 2026-02-11)Canada Revenue Agency2026-02-11PDF, 1.9 MBOpenCRA T4037
Interest rates for the second calendar quarter of 2026 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2026-02-18PDF, 87 KBOpenCRA INTEREST RATES
Questions and answers about Form T1135Canada Revenue Agency2026-04-15PDF, 242 KBOpenCRA T1135 QA
Interest rates for the third calendar quarter of 2026 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2026-05-26PDF, 87 KBOpenCRA INTEREST RATES
What's new for corporationsCanada Revenue Agency2026-06-12PDF, 329 KBOpenCRA WHATS NEW CORPS
Last year tax rates and income brackets (2025)Canada Revenue Agency2026-06-25PDF, 854 KBOpenCRA RATES 2025
Current year tax rates and income brackets (2026)Canada Revenue Agency2026-06-25PDF, 854 KBOpenCRA RATES 2026
All years tax rates and income bracketsCanada Revenue Agency2026-06-25PDF, 289 KBOpenCRA RATES ALLYEARS
Basic personal amount, line 30000Canada Revenue Agency2026-07-29PDF, 183 KBOpenCRA BPA
Interest rates for the fourth calendar quarter of 2026 (the quarterly announcement behind the prescribed interest rates index)Canada Revenue Agency2026-08-28PDF, 94 KBOpenCRA INTEREST RATES
Prescribed interest rates (the index page linking every quarterly announcement)Canada Revenue Agency2026-08-28PDF, 135 KBOpenCRA INTEREST RATES
Cryptoassets (Revenu Quebec guidance, carrying the Cryptoasset Return TP-21.4.39-V obligation that applies from 2024). The French version is at the parallel les-cryptoactifs address. The page carries no publication date.Revenu QuebecundatedPDF, 212 KBOpenRQ CRYPTO