CRA i podatki w Kanadzie — TFSA, RRSP, rozliczenie, deadlines (2026)

CRA — overview

CRA (Canada Revenue Agency) to federal podatkowa agencja Kanady. Zarządza:

• Federal income tax
• GST/HST
• EI, CPP contributions
• Child Benefits, GST/HST credit
• Provincial taxes (collection dla większości provincji)

Tax year w Kanadzie: 1 stycznia - 31 grudnia (kalendarzowy).

Deadlines

Termin	Co
28 lutego	Pracodawcy wysyłają T4 (annual income slip)
1 marca	RRSP contribution deadline za poprzedni rok
30 kwietnia	FILING deadline general taxpayers + PAYMENT deadline ALL
15 czerwca	FILING deadline self-employed (payment still 30 kwietnia)

Late filing penalty

• 5% balance owing first day late
• +1% each month late (max 12 mc)
• Plus interest (compound daily) ~6-9%

Tax rates 2024

Federal

Bracket	Rate
$0-$15 705 (Basic Personal Amount)	0%
$15 705-$55 867	15%
$55 867-$111 733	20.5%
$111 733-$173 205	26%
$173 205-$246 752	29%
Powyżej $246 752	33%

Provincial (Ontario 2024)

Bracket	Rate
$0-$51 446	5.05%
$51 446-$102 894	9.15%
$102 894-$150 000	11.16%
$150 000-$220 000	12.16%
Powyżej $220 000	13.16%

Combined marginal rates (Ontario top)

• $55k: ~24% combined
• $100k: ~38%
• $150k: ~46%
• $250k+: ~53.5%

CPP + EI

CPP (Canada Pension Plan)

• Rate 2024: 5.95% employee + 5.95% employer
• Limit: $68 500 (Year's Maximum Pensionable Earnings)
• Max contribution: $3 867.50/year
• Enhanced CPP od 2019 — wyższe future benefits
• Funduje state pension

EI (Employment Insurance)

• Rate 2024: 1.66% employee + 2.32% employer
• Limit: $63 200
• Max: $1 049/year
• Funduje unemployment, maternity, sickness benefits

Tax-advantaged accounts

TFSA (Tax-Free Savings Account)

Investment account z tax-free growth + withdrawals.

Limity (cumulative since 2009)

• 2009-12: $5 000/rok
• 2013-14: $5 500/rok
• 2015: $10 000
• 2016-18: $5 500/rok
• 2019-22: $6 000/rok
• 2023: $6 500
• 2024: $7 000
• 2025: $7 000
• 2026 (estimated): $7 000-7 500

Total lifetime contribution room dla someone 18+ w 2009: ~$95-100k by 2024-25.

Cechy

• Contributions NIE deductible
• Growth NIE taxed
• Withdrawals NIE taxed
• Room z withdrawal returns next calendar year
• Można hold w savings, GICs, stocks, ETFs, mutual funds

Eligibility

• Canadian resident dla tax purposes
• 18+ years
• Valid SIN

Polish citizens: można contribute od momentu uzyskania residency status. Cały lifetime room dostępny od year of residency, NIE od 2009.

RRSP (Registered Retirement Savings Plan)

Tax-deferred retirement account.

Limity

• 18% earned income previous year
• Max 2024: $31 560
• Lifetime carry-forward (unused)
• Pension Adjustment dla DBP workers (mniej room)

Cechy

• Contributions deductible (lowers tax in year)
• Growth tax-deferred
• Withdrawals taxed jako income (when retire)
• Converted do RRIF at 71
• HBP (Home Buyer's Plan) — withdraw $35k tax-free dla first home
• LLP (Lifelong Learning Plan) — $20k tax-free dla education

TFSA vs RRSP

	TFSA	RRSP
Contribution deductible	NIE	TAK
Growth taxed	NIE	NIE (deferred)
Withdrawals taxed	NIE	TAK
Limit (2024)	$7k	18% income / $31.5k
Best dla	Niższy income	Wyższy income

Generally:

• RRSP better dla higher income earners (deduction valuable when tax bracket high)
• TFSA better dla lower income (no benefit z deduction)
• Optymalnie: oba (max out)

Major credits i deductions

Common credits

• Basic Personal Amount: $15 705 federal + provincial
• Spousal Amount: $15 705 (jeśli partner low income)
• Canada Child Benefit (CCB): do $7 437/dziecko under 6
• GST/HST Credit: dla low income
• Climate Action Incentive: dla provincial
• Disability Tax Credit
• Tuition tax credit: 15% z tuition
• Medical expenses > 3% net income lub $2 759
• Charitable donations: 15% first $200, 29% above

Common deductions

• RRSP contributions
• Child care expenses
• Moving expenses (40+ km dla pracy)
• Union dues, professional dues
• Employment expenses (limited cases)
• Carrying charges (interest on investment loans)

Filing taxes

Methods

Online (NETFILE)

Federal government online filing through certified software:

• Wealthsimple Tax — free, popular
• TurboTax Free / Premium — Free w basic, paid versions dla complex
• StudioTax — desktop free
• GenuTax — free w basic
• UFile — paid
• H&R Block — paid

Paper

Mail forms do CRA. Slower (4-12 weeks processing).

Tax preparer

• Accountant: $100-500
• H&R Block office: $100-300
• Polish-speaking accountants w Toronto, GTA

Volunteer programs

• CVITP (Community Volunteer Income Tax Program) — free dla low income

Dokumenty potrzebne

Income slips

• T4 — employment income
• T4A — pension, scholarship, other income
• T4E — EI benefits
• T5 — investment income (interest, dividends)
• T3 — trust income
• T5008 — securities transactions

Deduction documents

• RRSP contribution receipt
• Child care receipts
• Medical expense receipts
• Tuition (T2202A)
• Charitable donation receipts
• Union dues

CRA "My Account"

Online portal dla taxpayers:

• View tax returns past 11 lat
• Notice of Assessment (NOA)
• Refund status
• Direct deposit setup
• Auto-fill My Return (next year)
• Update personal info
• Submit documents
• RRSP contribution room
• TFSA contribution room

Setup w canada.ca/cra-my-account — wymaga Identity verification.

Polish-specific tax issues

Polish income

Canadian tax residents (zwykle PR or longer-term residents) reportują GLOBAL income:

• Polish pension (ZUS) — report on T1 line 11500
• Polish rental income — Schedule T776
• Polish business income
• Polish investments

Foreign tax credit

Polish taxes paid → Canadian foreign tax credit. Avoids double taxation.

Tax treaty Poland-Canada

Bilateral treaty (1987) — prevents double taxation, allocates taxation rights.

FBAR equivalent — T1135

Foreign Income Verification Statement — wymagane jeśli foreign property > $100k CAD aggregate:

• Foreign bank accounts
• Foreign investments
• Foreign real estate (used for income)
• Foreign trust interests

NIE wymaga foreign real estate used personally (vacation home).

Polish citizens non-residents Canada

Working briefly w Canada bez establishing residency:

• Tax only on Canadian-source income
• Determined by residential ties test
• Treaty tie-breaker rules

Notice of Assessment (NOA)

CRA's response do twojego return:

• Confirms received
• Shows refund lub balance owing
• Updates RRSP / TFSA room
• Wysłane po 2-4 tygodniach (e-file) lub 6-12 (paper)

Audyt

~3-5% returns audited each year. Triggered by:

• Unusual deductions
• Mismatches z third-party reports
• Random selection
• Specific industries flagged

Audyt może be:

• Pre-assessment review (before NOA)
• Post-assessment review
• Field audit (visit your home/business)

Praktyczne wskazówki

• SIN kluczowy dla wszystkiego
• Filing 30 kwietnia deadline (15 czerwca SE)
• CRA My Account setup
• Wealthsimple Tax free dla większości
• T4 z każdego pracodawcy — keep
• TFSA contribute consistently — building tax-free wealth
• RRSP for high income earners — large deduction
• Polish income wymaga reportingu
• T1135 dla > $100k foreign property
• Polish-Canada tax treaty chroni przed double tax
• Foreign tax credit dla polish taxes
• Polish-speaking accountant dla complex situations
• Auto-fill My Return next year
• Direct deposit refund faster