This page generally includes updates to the CRA's services as well as proposed, announced, and enacted tax changes for the year. When tax changes become law as proposed or announced, they will be effective for the tax year or as of the dates given.
If draft legislation is finalized, new legislation is introduced, or proposed changes are cancelled after November 2025, updated information will be available on this web page. Any revised forms will be available at Forms and publications.
The forms needed to complete your Income Tax and Benefit Return have been updated to reflect the changes noted on this web page, as needed.
On this page
- CRA's programs and services
- Regain access to your CRA account
- Authorizing a representative
- If your marital status changed
- Alberta's organ and tissue donation program (for residents of Alberta only)
- Federal changes
- Capital gains deduction for qualifying business transfers or qualifying cooperative conversions
- Capital gains rollover for small business shares
- Expansion of the critical mineral exploration tax credit
- Disability supports deduction
- Mineral exploration tax credit
- Northern residents deductions
- Return of fuel charge proceeds to farmers tax credit
- Tax rate change – lowest individual income tax rate
- Top-up tax credit
- Provincial and territorial what's new
CRA’s programs and services
Regain access to your CRA account
If you are locked out of your CRA account or forgot your sign-in information, you can now regain access online – no need to call the CRA. Use the CRA’s new self-service option to create new sign-in credentials and quickly get back into your account.
To regain access:
- Go to Sign in to your CRA account
- Under "Help," select "Your account is locked"
- Follow the on-screen steps
Authorizing a representative
Online services are designed to make CRA service delivery faster, easier, and more secure for you and your representative. To authorize a representative instantly and with ease, sign in to or register for a CRA account.
As of July 15, 2025, the Authorize a Representative function in EFILE software for individuals is no longer available. This means that your representative can no longer use EFILE to request access to your account. Instead, your representative must use Represent a Client to request online access to your account. The access will be activated as soon as you confirm it within your CRA account.
For clients who cannot access their CRA account, the CRA has also enhanced the Represent a Client portal by removing the previous five-day processing delay for the alternative process. Now, your representative can get instant access to your account using the Alternative process for individuals. To do this, you need to make sure your representative has the necessary tax documents ready for authorizing a representative through the CRA.
To get instant access, your representative must:
- submit the authorization using the Authorization Request service in Represent a Client
- provide specific tax information from your notice of assessment that was issued at least six months ago
Note
Only the representative requesting authorization (or a person registered with the same GroupID or business number (BN) in Represent a Client) can submit a request.
For more information, see Representative authorization.
If your marital status changed
You must tell the CRA about your new marital status by the end of the following month after your status changed. A change to your marital status during the tax year may impact your entitlement to credits and benefits, and how your income is reported.
If your marital status changed in 2025, enter the date of change on page 1 of your return. The CRA will recalculate your benefits and credits based on your new marital status to determine if you received too much or too little.
Note
If your marital status changed to separated, you must wait at least 90 days before informing the CRA. Once you have been separated for 90 days because of a breakdown in the relationship, the effective date of your separated status is the day that you started living apart.
To estimate your new benefit and credit amounts, try the Child and family benefits calculator. If your marital status has changed, please tell the Canada Revenue Agency.
Alberta's organ and tissue donation program
There is a new initiative to promote organ and tissue donation. If you want to receive information by email about Alberta’s organ and tissue donation program, tick yes at the bottom of page 2 of your return.
Federal changes
Capital gains deduction for qualifying cooperative conversions
Under proposed changes starting in 2024, you may be eligible for a capital gains deduction on the sale of shares under a qualifying cooperative conversion.
For more information, see Guide T4037, Capital Gains, or Line 25395 – Capital gains deduction for qualifying business transfers or qualifying cooperative conversions.
Capital gains rollover for small business shares
Under proposed changes, for qualifying dispositions after December 31, 2024, the period to acquire replacement shares has increased and the definition of eligible small business corporation share has been expanded.
For more information, see Guide T4037, Capital Gains.
Critical mineral exploration tax credit
Under proposed changes, the critical mineral exploration tax credit (CMETC) has been expanded to include 12 new critical minerals – including bismuth, cesium, chromium, fluorspar, germanium, indium, manganese, molybdenum, niobium, tantalum, tin, and tungsten.
This expansion applies only to eligible flow-through share agreements entered into after November 4, 2025, and before April 1, 2027.
Disability supports deduction
Under proposed changes, the list of eligible expenses for the disability supports deduction has been expanded.
For more information, see Line 21500 – Disability supports deduction.
Mineral exploration tax credit
Under proposed changes, the mineral exploration tax credit (METC) has been extended for qualifying flow-through share agreements entered into before April 1, 2027.
Northern residents deductions
For 2025 and later tax years, the islands of Haida Gwaii have been reclassified from the prescribed intermediate zone to the prescribed northern zone. This allows qualifying residents of the islands of Haida Gwaii to claim up to the maximum value of the northern residents deductions.
For more information about northern residents deductions, see Line 25500 – Northern residents deductions.
Return of fuel charge proceeds to farmers tax credit
The federal fuel charge ended April 1, 2025. As a result, the return of fuel charge proceeds to farmers tax credit for the 2024-2025 fuel charge year will be the final credit available to certain eligible farming businesses. For more information, see Line 47556 – Return of fuel charge proceeds to farmers tax credit.
Tax rate change – lowest individual income tax rate
Under proposed changes starting July 1, 2025, the lowest individual income tax rate will be reduced from 15% to 14%. Since the change takes effect halfway through the year, the full-year lowest marginal individual income tax rate for 2025 will be 14.5%.
The rate applying to most non-refundable tax credits will continue to be the same as the lowest marginal individual income tax rate.
Top-up tax credit
Under proposed changes, a new non-refundable tax credit was introduced to effectively maintain a 15% rate for certain non-refundable tax credits claimed on amounts over the first income tax bracket threshold of $57,375 for 2025.
For more information, see Line 34990 – Top-up tax credit or the chart for line 34990 on your Federal Worksheet.