2025年税制变化即将来临。加拿大人需要了解的事项

从1月1日起，多个税收变动将生效，可能影响个人财务及报税方式。

Several changes come into effect starting January 1 that could impact people's wallets and how they file taxes.

官方的2025税季将在2月中旬开始。

The official 2025 tax season will begin in mid-February.

以下是与报税、政府福利及储蓄缴款等相关税务更新的变化。

Here are the changes related to tax filing, government benefits, and savings contributions, among other tax-related updates.

资本利得税

今年早些时候，联邦政府提交了一项动议，提出提高应税资本利得的纳入比率，但尚未通过正式立法来确认这些变动。

In June, the federal government tabled a motion to increase the inclusion rate for taxable capital gains, but the legislation to formalize these changes has not yet been passed.

尽管立法尚未正式通过，然而在准备2025税季时，加拿大税务局将根据这一动议进行操作。

The Canada Revenue Agency (CRA) is preparing for the 2025 tax filing season, following the direction of the motion even if it has not been formally passed through Parliament.

全球新闻已联系CRA，以进一步澄清资本利得税的变化。

Global News has contacted the CRA for clarification about the upcoming changes to capital gains taxes.

资本利得税是指资产销售所得的收益，如股票或投资物业的销售。

Capital gains are the profits from selling assets such as stocks or investment properties.

所有资本利得都有纳入比率，即出售所得的利润按比例纳入当年的应税收入。

All capital gains come with an inclusion rate, meaning a percentage of profits realized from the sale is added to taxable income in that year.

根据新变动，对于年收入超过25万元的个人，纳入比率将从50%提升至67%。

Under the new changes, the inclusion rate for gains exceeding $250,000 annually for individuals will rise from 50% to 67%.

这一两-thirds的纳入比率适用于所有此类收益，包括公司和许多信托的收益。

The two-thirds inclusion rate will apply to all such gains made by corporations and many trusts.

然而，加拿大人的主要住所将继续免于资本利得税。

However, Canadians’ principal residences will remain exempt from capital gains taxes.

自6月25日起，新设250,000美元的年度门槛，以确保那些获得适度资本利得的人能继续享受现行50%的纳入比率。

A new $250,000 annual threshold, effective June 25, will ensure that individuals with modest capital gains continue to benefit from the current 50% inclusion rate.

“免税期”

为期两个月的“免税期”将涵盖包括某些食品在内的各类商品，直至2025年2月15日。A two-month "tax holiday" on items, including certain groceries, will last until February 15, 2025.

这意味着加拿大人不需要为准备食品、零食、餐馆餐点、外卖或送餐、酒精饮料和儿童服装支付GST/HST。

This means Canadians won't pay GST/HST on prepared foods, snacks, restaurant meals, takeout or delivery, alcoholic beverages, and children's clothing.

预计这一税收减免将为纳税人节省约15亿加元。

This two-month tax break is expected to save taxpayers an estimated $1.5 billion.

福利

根据通货膨胀，2025年加拿大人可能会看到政府福利的增加，包括加拿大儿童福利和老年安全福利。

In the new year, Canadians may expect increases in government benefits, such as the Canada Child Benefit and Old Age Security, based on inflation.

这些调整基于通货膨胀，意味着加拿大人将收到这些福利的补充，以反映消费者物价指数（CPI）的变化。

The scheduled adjustments are based on inflation, meaning Canadians will receive top-ups in these benefits to reflect changes in the Consumer Price Index (CPI).

老年安全福利会每年1月、4月、7月和10月进行调整，以反映生活成本的变化。

OAS benefits are reviewed annually in January, April, July, and October to reflect cost of living increases as measured by the CPI.

根据政府数据，2024年10月到12月的OAS福利增长了1.3%。

For the October to December period, OAS benefits rose by 1.3%, according to government figures.

2025年第一季度，OAS支付将保持不变，因为CPI在前一季度没有增加。

For the first quarter of 2025, OAS payments will remain unchanged as the CPI did not rise during the previous three-month period.

儿童福利付款在每年7月重新计算，基于上一年度家庭净收入和通货膨胀情况。

CCB payments are recalculated annually in July based on a family's net income from the previous year and inflation.

GST/HST信贷则按季度支付，旨在帮助低收入和中等收入家庭抵消所支付的GST或HST税款。

GST/HST credit payments are made quarterly, designed to help individuals and families with low and modest incomes offset the GST or HST they pay.

2024年7月到2025年6月之间，单身无子女的加拿大人可获得最多519加元的GST/HST信贷。

Between July 2024 and June 2025, single Canadians without children could receive up to $519 in GST/HST credits.

这些信贷均为非应税收入。

Both CCB and GST/HST credits are non-taxable.

缴款限额

新的一年，加拿大人可以为退休储蓄更多的免税款项。

Canadians will be able to contribute more tax-exempt money towards their retirement in the new year.

2025年注册退休储蓄计划（RRSP）的缴款限额将增加至32,490加元，较去年增长了930加元。

The contribution limit for the Registered Retirement Savings Plan (RRSP) will increase to $32,490 for the 2025 tax year, up from $31,560 the previous year.

最大养老金收入和缴款也将增加。

Maximum pensionable earnings and contributions will also rise.

2025年的年度最大养老金收入（YMPE）为71,300加元，较前一年增加了2,800加元。

The Year’s Maximum Pensionable Earnings (YMPE) for 2025 will be $71,300, up from $68,500 the previous year.

然而，2025年的基本免税额保持不变，仍为3,500加元。

However, the basic exemption amount for 2025 remains the same at $3,500.

2025年雇员和雇主的加拿大养老金计划（CPP）缴款比例保持在5.95%，最高缴款额为4,034.10加元，较2024年增加了166.60加元。

Employee and employer Canada Pension Plan (CPP) contribution rates for 2025 will remain at 5.95%, with the maximum contribution rising to $4,034.10, up from $3,867.50 in 2024.

自雇人士的CPP缴款比例保持在11.90%，最高缴款为8,068.20加元，较2024年增加了333.20加元。

The self-employed CPP contribution rate remains at 11.90%, with the maximum contribution increasing to $8,068.20, up from $7,735.00 in 2024.

税务免税储蓄账户（TFSA）的缴款限额在连续两年增加后，将保持在7,000加元。

After two consecutive increases, the contribution room for the Tax-Free Savings Account (TFSA) will remain at $7,000.

车辆扣除限额

从2025年1月1日起，企业租赁车辆的所得税扣除限额将上调，加拿大财政部周一宣布。

Starting January 1, the income tax deduction limits for businesses leasing vehicles will increase, as announced by the Department of Finance Canada.

新的租赁合同中的税收可扣除费用将从每月1,050加元增至1,100加元（税前）。

For new leases entered into in the new year, tax-deductible leasing costs will rise from $1,050 to $1,100 per month (before tax).

新购置和二手10.1类乘用车的资本成本扣除限额将从37,000加元提高到38,000加元（税前）。

For new and used Class 10.1 passenger vehicles acquired on or after January 1, 2025, the ceiling for capital cost allowances (CCA) will increase from $37,000 to $38,000 (before tax).

雇主向雇员支付的税前车辆费用补贴将在各省上调2分钱，至每公里72分（前5,000公里），超过部分为每公里66分。

The limit on tax-exempt vehicle allowances paid by employers to employees using personal vehicles for business purposes in the provinces will increase by two cents to 72 cents per kilometre for the first 5,000 kilometres, and 66 cents for each additional kilometre.

在地区上，税前车辆费用补贴将调增至每公里76分（前5,000公里），超过部分为每公里70分。

In the territories, the limit will also increase by two cents to 76 cents per kilometre for the first 5,000 kilometres driven, and 70 cents for each additional kilometre.

裸信托报告

加拿大税务局已对2024年税务年度的裸信托报告延长了豁免。

The CRA has extended an exemption to the reporting of bare trusts for the 2024 tax year.

这意味着，除非税务局特别要求，否则加拿大人不需要在报税时提交T3或附表15的文件。

That means Canadians with bare trusts won't need to file T3 or Schedule 15 documentation when filing their tax returns for the 2024 tax year unless specifically requested by the agency.

然而，2024年12月31日结束的信托税务年度的T3报表仍需提交，截止日期为2025年3月31日。

However, T3 returns for trusts with a December 31, 2024, tax year-end will need to be filed, with a deadline of March 31, 2025.

报税更新

准备在线报税的加拿大人应留意2025年1月起生效的变化。

Canadians filing their tax returns online should be aware of changes effective in January 2025.

税务局表示，它正在更新2025税务年度的T619电子传输记录，这将影响所有电子报税的信息返回。

The CRA says it is updating the T619 electronic transmittal record for the 2025 tax year, which will affect all information returns filed electronically.

税务局还表示，将限制只能提交一种报税类型，不能再提交多种报税类型的组合。

The CRA is also restricting submissions to a single return type, so a combination of multiple return types will no longer be accepted.

为了检测报税时的错误，新的在线验证措施将在1月起生效。

New online validations will also take effect in January to flag any errors when filing.

渥太华正在推进自动报税计划，预计该全国性试点项目将在新的一年继续进行。

Ottawa is pushing ahead with automatic tax filing, with its national pilot program expected to continue into the new year.

税务局还计划将邀请人数增加至200万加拿大人，提供“简易电话报税服务”，使他们能够自动报税。

The CRA also plans to increase its invites for the SimpleFile by Phone service to two million Canadians, up from 1.5 million, allowing them to file their taxes automatically for the 2025 season.