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2025-2026 Tax Planning Guide
Sections
Recent Changes – Tax System

Section 01 - Tax System

On a federal level and effective July 1, 2025, the lowest marginal personal income tax rate was reduced from 15% to 14% for an average effective tax rate of 14.5% for 2025. This rate also applies to non-refundable tax credits (including certain refundable credits).
As of March 24, 2025, the CRA no longer accepts direct deposit registrations or changes submitted via EFILE or by phone. Any changes to direct deposit information must be submitted via the My Account online service for individuals.

CQFF offers you tax training courses based on your needs and situation.

CQFF’s training courses (in French) will expand your skillset so you can continue to shine for your clients and your organization.

Read more about our taining courses

Planiguide CQFF e1733941244375

Recent Changes - Tax System
See Recent Changes - Tax System
1- Tax system
See 1- Tax system
2- Income Tax Return
See 2- Income Tax Return
3- Income tax payments
See 3- Income tax payments
4- Administrative measures
See 4- Administrative measures
5- Voluntary disclosure
See 5- Voluntary disclosure
6- Third party penalties
See 6- Third party penalties
7- Electronic access to personal files
See 7- Electronic access to personal files
8- Online payments
See 8- Online payments

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