2025 年加拿大税务局新数据：税级、CPP、RRSP 和 TFSA 限额等

恩典财富

（图片来源：加拿大通讯社/Adrian Wyld） 上周，加拿大税务局(CRA) 公布了 2025 年的新税务数据。以下是您需要了解的明年的信息。

通货膨胀调整系数
每年，大多数所得税和福利金额都与通货膨胀挂钩。加拿大税务局宣布，用于对 2025 年税级和金额进行指数化的通货膨胀率为 2.7%。（去年，这一数字为 4.7%）。税级门槛和各种与不可退还抵免额相关的金额的增加将于 2025 年 1 月 1 日生效，而某些福利（如 GST/HST 抵免额和加拿大儿童福利金）的金额增加将于 2025 年 7 月 1 日生效，与这些福利金支付计划年度的开始时间一致。

2025年税级
到 2025 年，所有五个联邦所得税等级都已使用 2.7% 的税率与通货膨胀挂钩。新的 2025 年联邦税级为：收入为零至 57,375 加元（15%）；高于 57,375 加元至 114,750 加元（20.5%）；高于 114,750 加元至 177,882 加元（26%）；高于 177,882 加元至 253,414 加元（29%），超过此数额的部分将按 33% 的税率征税。每个省也有自己的一套省级税级，其中大部分也将与通货膨胀挂钩，但使用各自的省级指数化因子。

基本个人免税额(BPA)
基本个人免税额 (BPA) 是您无需缴纳任何联邦税即可获得的收入金额。早在 2019 年，政府就宣布每年增加 BPA，直到 2023 年达到 15,000 美元，此后将与通货膨胀挂钩。

因此，到 2025 年，增加的 BPA 将为 16,129 美元，这意味着个人在 2025 年的收入最高可达这一数额，而无需缴纳任何联邦所得税。对于收入超过这一数额的纳税人，联邦抵免额的计算方法是将最低联邦个人所得税率（15%）应用于 BPA，使其价值为 2,419 美元。（由于抵免额是“不可退还的”，因此只有在您当年本来要缴纳那么多税的情况下，它才值最高金额。）

但是高收入者无法获得全额、增加的 BPA，因为需要进行收入测试。对于净收入超过 177,882 美元（2025 年第四级税阶的最低值）的纳税人，BPA 的增强额会以直线方式逐渐减少，直到纳税人的收入超过 253,414 美元（2025 年最高税阶的门槛）时才完全取消。因此，处于最高税阶的纳税人虽然失去了增强额，但仍将获得与通货膨胀挂钩的“旧”BPA，即 2025 年的 14,538 美元。

加拿大退休金计划(CPP)供款
2025 年，雇员和雇主的加拿大退休金计划(CPP)缴费率将保持在 5.95%，但“年度最高退休金收入”（YMPE），也称为“第一笔收入上限”，将增加到 71,300 加元，而基本免税额仍为 3,500 加元。这一增幅是根据 CPP 立法计算得出的，并考虑到了加拿大平均周薪的增长。这意味着 2025 年雇员和雇主各部分的最高 CPP 缴费率将为 4,034.10 加元。自雇人士的 CPP 缴费率保持在 11.9%，最高缴费额将增加到 8,068.20 加元。

不过，你会记得，从今年（2024 年）开始，引入了第二个 CPP 缴费率和收入上限，称为“年度额外最高可领养老金收入”（YAMPE）。它只影响收入高于第一个收入上限的工人。

第二个收入上限的水平取决于第一个收入上限的价值。2025 年，第二个收入上限将设定为比第一个收入上限高 14% 的数额。因此，2025 年，养老金收入在 71,300 至 81,200 澳元之间的人将需要缴纳“第二笔 CPP 供款”（CPP2），雇员和雇主的缴款比例均为 4%，每人最高缴款额为 396 澳元。2025 年自雇人士的 CPP2 缴款率为 8%，自雇人士的最高缴款额为 792 澳元。

失业保险金(EI)
失业保险金(EI) 保费也在上涨，员工缴费率为 1.64%（魁北克为 1.31%），最高缴费率为 1,077.48 加元（魁北克为 860.67 加元），2025 年最高可保收入为 65,700 加元。

免税储蓄账户(TFSA)限额
2025 年免税储蓄账户 (TFSA) 限额将保持在 7,000 美元。这是因为，只有当 2009 年（TFSA 开始的年份）之后年度通胀调整的累积效应足以将限额推高至下一个最高 500 美元增量时，TFSA 限额才会增加。2025 年的指数化 TFSA 美元金额现在为 6,963 美元，这意味着限额将提高到 7,000 美元，即最接近 500 美元的增量。
老年金(OAS)
如果您领取老年金，2025 年的老年金还款门槛将设定为 93,454 美元，这意味着如果您的应税收入高于该金额，您的老年金将在 2025 年减少。

规定利率
最后，2025 年第一季度的规定利率将降至 4%。这是“基准利率”，适用于员工和股东的应税福利、低息贷款和其他关联方交易。退税利率比基准利率高出两个百分点，这意味着如果加拿大税务局欠你钱，从 2025 年 1 月 1 日起，利率将为 6%。

但是，如果你欠加拿大税务局的钱，加拿大税务局收取的利率将比基准利率高出整整四个百分点。这意味着，到 2025 年 1 月 1 日，税务债务、罚款、分期付款不足、未付所得税、CPP 供款和 EI 保费的利率将达到 8%。

文章英文原文

Last week, the Canada Revenue Agency (CRA) released the new tax numbers for 2025. Here’s what you need to know for next year.

Inflation adjustment factor
Each year, most income tax and benefit amounts are indexed to inflation. The CRA announced that the inflation rate that will be used to index the 2025 tax brackets and amounts will be 2.7 per cent. (Last year, that number was 4.7 per cent, as inflation was much higher). Increases to the tax bracket thresholds and various amounts relating to non-refundable credits take effect on Jan. 1, 2025, while increases in amounts for certain benefits, such as the GST/HST credit and Canada Child Benefit, only take effect on July 1, 2025, coinciding with the beginning of the program year for these benefit payments.

Tax brackets for 2025
For 2025, all five federal income tax brackets have been indexed to inflation using the 2.7 per cent rate. The new 2025 federal brackets are: zero to $57,375 of income (15 per cent); above $57,375 to $114,750 (20.5 per cent); above $114,750 to $177,882 (26 per cent); above $177,882 to $253,414 (29 per cent), with anything above that taxed at 33 per cent. Each province also has its own set of provincial tax brackets, most of which will also be indexed to inflation, but using their respective provincial indexation factors.

Basic personal amount
The basic personal amount (BPA) is the amount of income you can earn without paying any federal tax. Back in 2019, the government announced an increase of the BPA annually until it reached $15,000 in 2023, after which it was to be indexed to inflation.

As a result, for 2025, the increased BPA will be $16,129 meaning an individual can earn up to this amount in 2025, before paying any federal income tax. For taxpayers earning above this amount, the value of the federal credit is calculated by applying the lowest federal personal income tax rate (15 per cent) to the BPA, making it worth $2,419. (Because the credit is “non-refundable,” it’s only worth the maximum amount if you otherwise would have paid that much tax in the year.)

But higher-income earners don’t get the full, increased BPA, as there is an income test. The enhancement to the BPA is gradually reduced, on a straight-line basis, for taxpayers with net incomes above $177,882 (the bottom of the fourth tax bracket for 2025) until it has been fully phased out once a taxpayer’s income is over $253,414 (the threshold for the top tax bracket in 2025). Taxpayers in that top bracket, therefore, who lose the enhancement, will still get the “old” BPA, indexed to inflation, which is $14,538 for 2025.

Canada Pension Plan contributions
For 2025, employee and employer Canada Pension Plan (CPP) contribution rates will remain at 5.95 per cent, but the “year’s maximum pensionable earnings” (YMPE), which is also called the “first earnings ceiling,” will increase to $71,300, while the basic exemption amount remains at $3,500. This increase was calculated in accordance with CPP legislation, and takes into account the growth in average weekly wages and salaries in Canada. This means the 2025 maximum CPP contribution will be $4,034.10 for each of the employee and employer portions. The self-employed CPP contribution rate remains at 11.9 per cent, and the maximum contribution will increase to $8,068.20.

You’ll recall, however, that as of this year (2024), a second CPP contribution rate and earnings ceiling was introduced called the “year’s additional maximum pensionable earnings” (YAMPE). It only affects workers whose income is above the first earnings ceiling.

The level of the second earnings ceiling is based on the value of the first earnings ceiling. For 2025, the second earnings ceiling will be set at an amount that’s 14 per cent higher than the first earnings ceiling. As a result, for 2025, pensionable earnings between $71,300 and $81,200 will be subject to “second CPP contributions” (CPP2) at an employee and employer rate of four per cent, with a maximum contribution of $396 each. The 2025 self-employed CPP2 contribution rate will be eight per cent, and the maximum self-employed contribution will be $792.

Employment Insurance premiums
Employment insurance (EI) premiums are also rising, with a contribution rate for employees of 1.64 per cent (1.31 per cent for Quebec) up to a maximum contribution of $1,077.48 ($860.67 for Quebec) on 2025 maximum insurable earnings of $65,700.
Tax-free savings account limit
The tax-free savings account (TFSA) limit will remain at $7,000 for 2025. That’s because the TFSA limit only gets increased when the cumulative effect of the annual inflation adjustments after 2009 (the year the TFSA began) is enough to push the limit to the next highest $500 increment. The indexed TFSA dollar amount for 2025 is now at $6,963, meaning that the limit gets boosted to $7,000, the closest $500 increment.

Registered Retirement Savings Plan limit
The Registered Retirement Savings Plan (RRSP) dollar limit for 2025 is $32,490, up from $31,560 in 2024. Of course, the amount you can contribute to your RRSP in 2025 is limited to 18 per cent of your 2024 earned income, which includes (self-)employment and rental income, up to the RRSP dollar limit of $32,490, plus any unused RRSP contribution room from 2024, subject to any pension adjustments. Old Age Security (OAS)
If you receive Old Age Security, the OAS repayment threshold is set at $93,454 for 2025, meaning that your OAS will be reduced in 2025 if your taxable income is above this amount.

Prescribed rate
Finally, the prescribed interest rate for the first quarter of 2025 will be decreasing to four per cent. This is the “base rate,” and applies to taxable benefits for employees and shareholders, low-interest loans and other related-party transactions. The rate for tax refunds is two percentage points higher than the base rate, meaning that if the CRA owes you money, the rate of interest will be six per cent as of Jan. 1, 2025.

文章来源

Golombek, J. (2024, November 21). The new 2025 CRA numbers: Tax brackets, CPP, RRSP and TFSA limits, and more. Yahoo! Finance. https://ca.finance.yahoo.com/news/2025-cra-numbers-tax-brackets-110052321.html

Disclaimer

This commentary represents Canada Life Investment Management Ltd.'s views at the date of publication, which are subject to change without notice. Furthermore, there can be no assurance that any trends described in this material will continue or that forecasts will occur; economic and market conditions change frequently. This commentary is intended as a general source of information and is not intended to be a solicitation to buy or sell specific investments, nor tax or legal advice. Before making any investment decision, prospective investors should carefully review the relevant offering documents and seek input from their advisor. You may not reproduce, distribute, or otherwise use any of this article without the prior written consent of Canada Life Investment Management Ltd. 

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