The dividends received deduction (DRD) is a special tax deduction applicable to certain corporations in the U.S. that prevents triple taxation.

Revision 25-3; Effective July 1, 2025All ProgramsThe due date and final due date entries are in the following table. Note: If the 10th or 30th day falls on a non-business day, the due date is the next ...

The T4 Summary (T4SUM) represents the total of the information reported on all of the T4 slips you prepared for each employee for the calendar year. Information reported on the T4 Summary includes the ...

Border Primer March 2025 Update: Immigration Enforcement Mechanisms at the U.S. Border The U.S. southern border has been the subject of a great deal of scrutiny by policy makers, legislators, the ...

Use the Payroll Deductions Online Calculator (PDOC) to calculate federal, provincial (except for Quebec), and territorial payroll deductions. It will confirm the deductions you include on your ...