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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

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for Canada
DocumentIssuerDateArchived copyLive sourceCitation key
ARCHIVED, Interpretation Bulletin IT-459, Adventure or Concern in the Nature of TradeCanada Revenue Agency1980-09-08PDF, 74 KB, mirrorOpenCRA IT-459
ARCHIVED, Interpretation Bulletin IT-490, Barter TransactionsCanada Revenue Agency1982-07-05PDF, 63 KB, mirrorOpenCRA IT-490
ARCHIVED, Interpretation Bulletin IT-479R, Transactions in SecuritiesCanada Revenue Agency1984-02-29PDF, 102 KB, mirrorOpenCRA IT-479R
Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from CrimeCanada Revenue Agency2020-07-03PDF, 249 KB, mirrorOpenCRA S3-F9-C1
Travel rule for electronic funds and virtual currency transfersFinancial Transactions and Reports Analysis Centre of Canada2022-04-27PDF, 105 KB, mirrorOpenFINTRAC TRAVEL
Mining cryptocurrency (CRA tax tip, the earlier 2023 series)Canada Revenue Agency2023-03-15PDF, 67 KB, mirrorOpen
Valuing your cryptocurrency (CRA tax tip, the earlier 2023 series)Canada Revenue Agency2023-03-20PDF, 69 KB, mirrorOpen
Investing in cryptocurrency (CRA tax tip, the earlier 2023 series)Canada Revenue Agency2023-03-27PDF, 66 KB, mirrorOpen
Keeping records of your cryptocurrency transaction (CRA tax tip, the earlier 2023 series)Canada Revenue Agency2023-03-27PDF, 79 KB, mirrorOpen
What is cryptocurrency? (CRA tax tip, the earlier 2023 series that the 2025 crypto guide replaced)Canada Revenue Agency2023-03-27PDF, 69 KB, mirrorOpen
Crypto-asset exchanges: your records, obligations and responsibilities (CRA tax tip)Canada Revenue Agency2023-10-24PDF, 76 KB, mirrorOpenCRA TIP EXCHANGES 2023
Unnamed persons requirements at the CRACanada Revenue Agency2023-11-10PDF, 108 KB, mirrorOpenCRA UPR
Payroll Deductions Formulas, T4127, 119th Edition, effective 2024-01-01Canada Revenue Agency2024-01-01PDF, 1.8 MB, mirrorOpenCRA 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 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA INTEREST RATES
Reporting large virtual currency transactions to FINTRACFinancial Transactions and Reports Analysis Centre of Canada2024-04-08PDF, 1.1 MB, mirrorOpenFINTRAC 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 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA INTEREST RATES
Update on the Canada Revenue Agency's administration of the proposed capital gains taxation changesCanada Revenue Agency2025-01-31PDF, 76 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA INTEREST RATES
Information Circular IC00-1R7, Voluntary Disclosures Program, effective 2025-10-01Canada Revenue Agency2025-09-10PDF, 57 KB, mirrorOpenCRA IC00-1R7
Changes to the Voluntary Disclosures ProgramCanada Revenue Agency2025-10-01PDF, 80 KB, mirrorOpenCRA VDP CHANGES
Information for crypto-asset users and tax professionalsCanada Revenue Agency2025-10-29PDF, 63 KB, mirrorOpenCRA CRYPTO GUIDE
Keeping books and records of crypto-assets for tax filingCanada Revenue Agency2025-11-10PDF, 76 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA CRYPTO OBLIGATIONS
Collecting and remitting GST/HST from crypto-asset transactionsCanada Revenue Agency2025-11-10PDF, 105 KB, mirrorOpenCRA CRYPTO GSTHST
Reporting income from crypto-asset mining and staking activitiesCanada Revenue Agency2025-11-10PDF, 76 KB, mirrorOpenCRA CRYPTO MINING
Determining the value of crypto-assets for tax filingCanada Revenue Agency2025-11-10PDF, 68 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA INTEREST RATES
Reporting income from crypto-asset transactionsCanada Revenue Agency2025-12-03PDF, 102 KB, mirrorOpenCRA CRYPTO INCOME
Payroll Deductions Formulas, T4127, 122nd Edition, effective 2026-01-01Canada Revenue Agency2026-01-01PDF, 1.8 MB, mirrorOpenCRA T4127 2026
Federal income tax and benefit information for 2025, the T1 guide 5000-GCanada Revenue Agency2026-01-20PDF, 679 KB, mirrorOpen
Interest and penalties on late taxesCanada Revenue Agency2026-01-20PDF, 92 KB, mirrorOpenCRA LATE FILING
Gifts and Income Tax 2025, Guide P113(E) Rev. 25Canada Revenue Agency2026-01-20PDF, 600 KB, mirrorOpenCRA P113
Required tax instalments for individualsCanada Revenue Agency2026-01-20PDF, 68 KB, mirrorOpenCRA INSTALMENTS
Completing Schedule 3, Capital Gains (or Losses)Canada Revenue Agency2026-02-05PDF, 144 KB, mirrorOpenCRA 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 MB, mirrorOpenCRA 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 KB, mirrorOpenCRA INTEREST RATES
Questions and answers about Form T1135Canada Revenue Agency2026-04-15PDF, 242 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA INTEREST RATES
What's new for corporationsCanada Revenue Agency2026-06-12PDF, 329 KB, mirrorOpenCRA WHATS NEW CORPS
Last year tax rates and income brackets (2025)Canada Revenue Agency2026-06-25PDF, 854 KB, mirrorOpenCRA RATES 2025
Current year tax rates and income brackets (2026)Canada Revenue Agency2026-06-25PDF, 854 KB, mirrorOpenCRA RATES 2026
All years tax rates and income bracketsCanada Revenue Agency2026-06-25PDF, 289 KB, mirrorOpenCRA RATES ALLYEARS
Basic personal amount, line 30000Canada Revenue Agency2026-07-29PDF, 183 KB, mirrorOpenCRA 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 KB, mirrorOpenCRA INTEREST RATES
Prescribed interest rates (the index page linking every quarterly announcement)Canada Revenue Agency2026-08-28PDF, 135 KB, mirrorOpenCRA 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 KB, mirrorOpenRQ CRYPTO