Canada Carbon Rebate for Small Businesses: Final payment rates
The Government of Canada has announced the final payment rates for the Canada Carbon Rebate for Small Businesses in respect of the 2024-2025 fuel charge year.
We have started issuing the final payment to eligible Canadian-controlled private corporations that filed their 2024 tax return no later than July 15, 2025.
To find out if your business is eligible and estimate how much you may get, go to canada.ca/ccr-small-businesses or see how much we have disbursed so far at Canada Carbon Rebate for Small Businesses – Statistics.
The CRA is making it easier to find the information you’re looking for!
We’ve enhanced our GST pages for businesses so you can quickly find what you need. These improvements have made it easier to access the information that will walk you through filing your GST/HST return as well as calculating and reporting your GST/HST to CRA.
Taxpayer relief deadline approaching: Apply for taxpayer relief request for 2015 by December 31, 2025
If you are a tax preparer and your clients plan to submit a request for taxpayer relief for the tax year 2015, make sure they do so before the deadline!
Taxpayers and registrants have until December 31, 2025, to make a taxpayer relief request related to the 2015 tax year or reporting period.
Taxpayers seeking penalty and interest relief must submit requests within 10 years from the end of the calendar year or fiscal period of concern. The Canada Revenue Agency may also cancel interest and penalties that accrued within 10 calendar years of the year the taxpayer made the relief request, regardless of the tax year or reporting period in which the debt originated.
This year’s deadline applies to taxpayer relief requests for:
- the 2015 tax year;
- any reporting period that ended during the 2015 calendar year; and
- any interest and penalties that accrued during the 2015 calendar year for any tax year or reporting period.
The CRA has an online tool designed to help Canadians determine if they should apply for penalties and interest relief. The CRA’s self-evaluation and learning tool (SELT) is a valuable resource for assisting taxpayers and representatives in understanding how to support their request for relief.
The SELT is an important first step in the relief process that can save time.
For more information about relief from penalties and interest and related forms, go to canada.ca/penalty-interest-relief.
For more information about how to submit documents online, go to canada.ca/cra-submit-documents-online.
Filing Information Returns Electronically
The 2026 XML specifications and schema for the electronic filing of information returns are now available on Canada.ca. The 2026 XML specifications have been updated to include comprehensive details on tag formatting. Important changes have been made to all information return types ahead of the 2026 filing season. We strongly encourage you to review them closely on our web page: XML specifications for all information return types – Canada.ca.
Please note that electronic filing will be unavailable due to maintenance starting December 22, 2025, and will reopen January 12, 2026.
Register online for a business number and for CRA program accounts
Reminder: Need a business number or a CRA program account like GST/HST or payroll? You must now use the Business Registration Online (BRO) portal. It’s the fastest and most secure way to register, giving you instant confirmation and a simple setup process.
We’ve improved our online content to make business registration with the CRA easier. With step-by-step instructions and self-serve options, you can prepare, register, and open CRA accounts online. This saves time and reduces the need to call us.
Businesses: Add or update your email address now to avoid missing important CRA changes
The CRA now sends most business correspondence online.
To make sure you don’t miss important updates:
This allows the CRA to notify you when new mail is available or when changes are made to your account. Without a current email address you could miss key information.
Reminder: Important changes to how tax preparers obtain access to an individual’s account
The CRA has improved the way representatives obtain access to individual clients’ accounts by enhancing the Alternative process for individuals service in Represent a Client, making the process faster.
Key details:
- Representatives can now gain instant access to individual clients’ accounts using information from a notice of assessment that is at least six months old.
- As of July 15, 2025, the Authorize a Representative service in EFILE software is no longer available for individual clients. Representatives must now use Represent a Client to obtain access.
This change does not affect authorization requests submitted through EFILE for business clients.
Check out our step-by-step guides:
- For representatives: How to submit an authorization request in Represent a Client (PDF, 200 KB).
- For taxpayers: How to authorize a representative (PDF, 218 KB KB).
