Official tax documents for Canada

Start here

Most Canadian crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

1. Information for crypto-asset users and tax professionals

   The CRA landing page for crypto-asset users, the entry point to the six dedicated pages the CRA rebuilt its crypto guidance into.

   Canada Revenue AgencyArchived copy: PDF, 63 KB, fetched 2026-09-12Live source

2. Income Tax Act section 3, Income for taxation year (consolidation current to 2026-07-21)

   Section 3 of the Income Tax Act, in the Department of Justice consolidation, which is where income for the year is assembled and taxable capital gains join it.

   Department of Justice CanadaArchived copy: PDF, 53 KB, fetched 2026-09-12Live source

3. Income Tax Act section 39, Meaning of capital gain and capital loss (consolidation current to 2026-07-21)

   Section 39 of the same consolidation, which defines what a capital gain and a capital loss are and so decides when a crypto disposal produces one.

   Department of Justice CanadaArchived copy: PDF, 183 KB, fetched 2026-09-12Live source

4. Schedule 3, Capital Gains or Losses, form 5000-S3 for the 2025 T1 return (the form itself, carrying the crypto-assets line)

   Schedule 3 for the 2025 T1 return, which now carries a crypto-assets line of its own for reporting gains and losses.

   Canada Revenue AgencyArchived copy: PDF, 28 KB, fetched 2026-09-12Live source

5. Federal income tax and benefit information for 2025, the T1 guide 5000-G

   The T1 guide for 2025, which explains what belongs in each line of the return and carries the filing and payment dates.

   Canada Revenue AgencyArchived copy: PDF, 679 KB, fetched 2026-09-12Live source

6. Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (Crypto-Asset Reporting Framework), adding Part XXI sections 296 to 303. The sources register dates the release 2025-08-15 and the page itself carries a date modified of 2025-08-13.

   The draft legislative proposals that would add the Crypto-Asset Reporting Framework to the Income Tax Act, which is as far as Canada has taken it so far.

   Department of Finance CanadaArchived copy: PDF, 1005 KB, fetched 2026-09-12Live source

Browse by type

The full archive, grouped the way the authorities group it.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-budget-2025-tm.

• BUDGET 2025 TM

  • Tax measures: Supplementary information, Budget 2025PDF, 380 KBLive source

• CRA BPA

  • Basic personal amount, line 30000PDF, 183 KBLive source

• CRA CG UPDATE 2025

  • Update on the Canada Revenue Agency's administration of the proposed capital gains taxation changesPDF, 76 KBLive source

• CRA CRYPTO GSTHST

  • Collecting and remitting GST/HST from crypto-asset transactionsPDF, 105 KBLive source

• CRA CRYPTO GUIDE

  • Information for crypto-asset users and tax professionalsPDF, 63 KBLive source

• CRA CRYPTO INCOME

  • Reporting income from crypto-asset transactionsPDF, 102 KBLive source

• CRA CRYPTO MINING

  • Reporting income from crypto-asset mining and staking activitiesPDF, 76 KBLive source

• CRA CRYPTO OBLIGATIONS

  • Understanding crypto-assets and your tax obligations (the CRA token taxonomy page, covering payment tokens, utility tokens, security tokens, stablecoins, NFTs and decentralized finance)PDF, 88 KBLive source

• CRA CRYPTO RECORDS

  • Keeping books and records of crypto-assets for tax filingPDF, 76 KBLive source

• CRA CRYPTO VALUE

  • Determining the value of crypto-assets for tax filingPDF, 68 KBLive source

• CRA IC00-1R7

  • Information Circular IC00-1R7, Voluntary Disclosures Program, effective 2025-10-01PDF, 57 KBLive source

• CRA INSTALMENTS

  • Required tax instalments for individualsPDF, 68 KBLive source

• CRA INTEREST RATES

  • Interest rates for the first calendar quarter of 2024 (the quarterly announcement behind the prescribed interest rates index)PDF, 90 KBLive source
  • Interest rates for the second calendar quarter of 2024 (the quarterly announcement behind the prescribed interest rates index)PDF, 91 KBLive source
  • Interest rates for the third calendar quarter of 2024 (the quarterly announcement behind the prescribed interest rates index)PDF, 91 KBLive source
  • Interest rates for the fourth calendar quarter of 2024 (the quarterly announcement behind the prescribed interest rates index)PDF, 91 KBLive source
  • Interest rates for the first calendar quarter of 2025 (the quarterly announcement behind the prescribed interest rates index)PDF, 82 KBLive source
  • Interest rates for the second calendar quarter of 2025 (the quarterly announcement behind the prescribed interest rates index)PDF, 90 KBLive source
  • Interest rates for the third calendar quarter of 2025 (the quarterly announcement behind the prescribed interest rates index)PDF, 93 KBLive source
  • Interest rates for the fourth calendar quarter of 2025 (the quarterly announcement behind the prescribed interest rates index)PDF, 93 KBLive source
  • Interest rates for the first calendar quarter of 2026 (the quarterly announcement behind the prescribed interest rates index)PDF, 86 KBLive source
  • Interest rates for the second calendar quarter of 2026 (the quarterly announcement behind the prescribed interest rates index)PDF, 87 KBLive source
  • Interest rates for the third calendar quarter of 2026 (the quarterly announcement behind the prescribed interest rates index)PDF, 87 KBLive source
  • Interest rates for the fourth calendar quarter of 2026 (the quarterly announcement behind the prescribed interest rates index)PDF, 94 KBLive source
  • Prescribed interest rates (the index page linking every quarterly announcement)PDF, 135 KBLive source

• CRA IT-459

  • ARCHIVED, Interpretation Bulletin IT-459, Adventure or Concern in the Nature of TradePDF, 74 KBLive source

• CRA IT-479R

  • ARCHIVED, Interpretation Bulletin IT-479R, Transactions in SecuritiesPDF, 102 KBLive source

• CRA IT-490

  • ARCHIVED, Interpretation Bulletin IT-490, Barter TransactionsPDF, 63 KBLive source

• CRA LATE FILING

  • Interest and penalties on late taxesPDF, 92 KBLive source

• CRA P113

  • Gifts and Income Tax 2025, Guide P113(E) Rev. 25PDF, 600 KBLive source

• CRA RATES 2025

  • Last year tax rates and income brackets (2025)PDF, 854 KBLive source

• CRA RATES 2026

  • Current year tax rates and income brackets (2026)PDF, 854 KBLive source

• CRA RATES ALLYEARS

  • All years tax rates and income bracketsPDF, 289 KBLive source

• CRA S3-F9-C1

  • Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from CrimePDF, 249 KBLive source

• CRA SCHEDULE 3

  • Completing Schedule 3, Capital Gains (or Losses)PDF, 144 KBLive source

• CRA T1135 QA

  • Questions and answers about Form T1135PDF, 242 KBLive source

• CRA T4037

  • Capital Gains 2025, Guide T4037(E) Rev. 25 (the web edition of the guide, page last modified 2026-02-11)PDF, 1.9 MBLive source

• CRA T4127 2024

  • Payroll Deductions Formulas, T4127, 119th Edition, effective 2024-01-01PDF, 1.8 MBLive source

• CRA T4127 2026

  • Payroll Deductions Formulas, T4127, 122nd Edition, effective 2026-01-01PDF, 1.8 MBLive source

• CRA TIP BUSINESS 2024

  • Reporting your crypto-asset income as an individual carrying on a business (CRA tax tip, last modified 2025-01-28)PDF, 123 KBLive source

• CRA TIP CG 2024

  • Reporting your capital gains as a crypto-asset user (CRA tax tip, last modified 2025-01-28)PDF, 112 KBLive source

• CRA TIP EXCHANGES 2023

  • Crypto-asset exchanges: your records, obligations and responsibilities (CRA tax tip)PDF, 76 KBLive source

• CRA UPR

  • Unnamed persons requirements at the CRAPDF, 108 KBLive source

• CRA VDP CHANGES

  • Changes to the Voluntary Disclosures ProgramPDF, 80 KBLive source

• CRA WHATS NEW CORPS

  • What's new for corporationsPDF, 329 KBLive source

• ETA

  • Excise Tax Act, R.S.C. 1985, c. E-15, full consolidation current to 2026-07-21 and last amended 2026-06-18. This file is bilingual, with the English and French texts printed in parallel columns.PDF, 7.6 MBLive source

• ETA s 123

  • Excise Tax Act section 123, Definitions, including virtual payment instrument and financial instrument (consolidation current to 2026-07-21)PDF, 532 KBLive source

• ETA s 188.2

  • Excise Tax Act section 188.2, Mining activities in respect of cryptoassets (consolidation current to 2026-07-21)PDF, 77 KBLive source

• FIN C4 RA

  • Legislation to make life more affordable receives Royal AssentPDF, 101 KBLive source

• FIN CARF DRAFT

  • Legislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (Crypto-Asset Reporting Framework), adding Part XXI sections 296 to 303. The sources register dates the release 2025-08-15 and the page itself carries a date modified of 2025-08-13.PDF, 1005 KBLive source

• FIN CG DEFERRAL

  • Government of Canada announces deferral in implementation of change to capital gains inclusion ratePDF, 87 KBLive source

• FIN TAX CUT

  • Delivering a middle-class tax cut (backgrounder)PDF, 77 KBLive source

• FINTRAC LVCTR

  • Reporting large virtual currency transactions to FINTRACPDF, 1.1 MBLive source

• FINTRAC TRAVEL

  • Travel rule for electronic funds and virtual currency transfersPDF, 105 KBLive source

• ITA

  • Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), full consolidation current to 2026-07-21 and last amended 2026-06-18. This file is bilingual, with the English and French texts printed in parallel columns.PDF, 22.4 MBLive source

• ITA s 10

  • Income Tax Act section 10, Valuation of inventory (consolidation current to 2026-07-21)PDF, 84 KBLive source

• ITA s 111

  • Income Tax Act section 111, Losses deductible (consolidation current to 2026-07-21)PDF, 229 KBLive source

• ITA s 118.1

  • Income Tax Act section 118.1, Definitions and rules for the charitable donations tax credit (consolidation current to 2026-07-21)PDF, 269 KBLive source

• ITA s 128.1

  • Income Tax Act section 128.1, Changes in residence, emigration and immigration (consolidation current to 2026-07-21)PDF, 225 KBLive source

• ITA s 150

  • Income Tax Act section 150, Filing returns of income, general rule (consolidation current to 2026-07-21)PDF, 153 KBLive source

• ITA s 152

  • Income Tax Act section 152, Assessment (consolidation current to 2026-07-21)PDF, 231 KBLive source

• ITA s 163

  • Income Tax Act section 163, Repeated failure to report income and false statements or omissions (consolidation current to 2026-07-21)PDF, 184 KBLive source

• ITA s 2

  • Income Tax Act section 2, Tax payable by persons resident in Canada (consolidation current to 2026-07-21)PDF, 51 KBLive source

• ITA s 220

  • Income Tax Act section 220, Minister's duty and the waiver of penalties and interest (consolidation current to 2026-07-21)PDF, 151 KBLive source

• ITA s 230

  • Income Tax Act section 230, Records and books (consolidation current to 2026-07-21)PDF, 71 KBLive source

• ITA s 233.3

  • Income Tax Act section 233.3, Definitions and reporting for specified foreign property (consolidation current to 2026-07-21)PDF, 90 KBLive source

• ITA s 250

  • Income Tax Act section 250, Person deemed resident (consolidation current to 2026-07-21)PDF, 117 KBLive source

• ITA s 3

  • Income Tax Act section 3, Income for taxation year (consolidation current to 2026-07-21)PDF, 53 KBLive source

• ITA s 38

  • Income Tax Act section 38, Taxable capital gain and allowable capital loss (consolidation current to 2026-07-21)PDF, 69 KBLive source

• ITA s 39

  • Income Tax Act section 39, Meaning of capital gain and capital loss (consolidation current to 2026-07-21)PDF, 183 KBLive source

• ITA s 40

  • Income Tax Act section 40, General rules for computing a gain or loss (consolidation current to 2026-07-21)PDF, 289 KBLive source

• ITA s 47

  • Income Tax Act section 47, Identical properties (consolidation current to 2026-07-21)PDF, 60 KBLive source

• ITA s 53

  • Income Tax Act section 53, Adjustments to cost base (consolidation current to 2026-07-21)PDF, 280 KBLive source

• ITA s 54

  • Income Tax Act section 54, Definitions for the capital gains subdivision (consolidation current to 2026-07-21)PDF, 158 KBLive source

• ITA s 69

  • Income Tax Act section 69, Inadequate considerations (consolidation current to 2026-07-21)PDF, 86 KBLive source

• ITA s 70

  • Income Tax Act section 70, Death of a taxpayer (consolidation current to 2026-07-21)PDF, 287 KBLive source

• ITA s 73

  • Income Tax Act section 73, Inter vivos transfers by individuals (consolidation current to 2026-07-21)PDF, 114 KBLive source

• PARL C-4

  • Bill C-4 (45th Parliament, 1st session), An Act respecting certain affordability measures for Canadians and another measure, LEGISinfo recordPDF, 282 KBLive source

• PMO CG CANCEL

  • Prime Minister Carney cancels proposed capital gains tax increasePDF, 33 KBLive source

• RQ CRYPTO

  • 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.PDF, 212 KBLive source

• SEU 2026 TM

  • Tax measures: Supplementary information, Spring Economic Update 2026PDF, 275 KBLive source

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