Section 21: Revenues
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| Description | Current year | Previous year |
|---|---|---|
| Canada Revenue Agency | ||
| Tax revenues | ||
| Income tax | ||
| Personal | 200,075,557,567 | 186,295,671,284 |
| Corporate | ||
| Corporate | 93,593,342,631 | 79,119,825,835 |
| Canadian Emergency Wage Subsidy | 167,324,055 | 420,425,285 |
| Canadian Emergency Rent Subsidy | 56,358,130 | 148,507,336 |
| Canada Recovery Hiring Program | 1,726,336 | 1,786,534 |
| Tourism and Hospitality Recovery Program—Wage (Industry portion) | 9,105,481 | 274,861 |
| Tourism and Hospitality Recovery Program—Wage (Lockdown portion) | 1,784,929 | 1,180,506 |
| Tourism and Hospitality Recovery Program—Rent (Industry portion) | 2,435,645 | (negative 1,005,548) |
| Tourism and Hospitality Recovery Program—Rent (Lockdown portion) | 1,436,067 | 1,744,539 |
| Hardest-hit Business Recovery Program—Wage | 4,747,340 | 8,273,154 |
| Hardest-hit Business Recovery Program—Rent | 14,794,368 | 2,960,294 |
| Subtotal | 93,853,054,982 | 79,703,972,796 |
| Non-residents | 13,528,340,535 | 12,540,774,790 |
| Total | 307,456,953,084 | 278,540,418,870 |
| Goods and services tax (GST)/Harmonized sales tax (HST) | 28,534,547,477 | 27,901,979,179 |
| Government tax remission order | (negative 3,524,773,569) | (negative 3,317,307,681) |
| Credit to persons | (negative 6,266,125,515) | (negative 5,974,832,368) |
| Total | 18,743,648,393 | 18,609,839,130 |
| Excise tax—Motive fuel—Gasoline | 4,286,388,296 | 4,257,169,326 |
| Excise tax—Aviation gasoline and diesel fuel | ||
| Aviation gasoline and jet fuel | 92,094,718 | 142,521,717 |
| Diesel fuel | 1,197,293,884 | 1,123,273,537 |
| Total | 1,289,388,602 | 1,265,795,254 |
| Excise duties | ||
| Spirits | 920,437,845 | 846,371,468 |
| Beer | 598,106,853 | 568,185,788 |
| Spirit coolers | 108,843,760 | 130,951,354 |
| Wine | 333,225,036 | 386,706,100 |
| Cigarettes | 1,550,568,297 | 1,433,570,097 |
| Cigars | 4,837,009 | 12,318,612 |
| Manufactured tobacco | 46,926,375 | 52,387,134 |
| Cannabis products | 293,806,635 | 244,435,924 |
| Vaping Products | 247,720,902 | 239,858,714 |
| Total | 4,104,472,712 | 3,914,785,191 |
| Air travellers security charge | 1,159,157,478 | 827,027,998 |
| Other excise taxes and duties—Manufacturers' taxes | ||
| Automotive air conditioners | 174,168,801 | 169,139,666 |
| Insurance premium | 20,233,006 | 18,613,684 |
| Green levy | 8,128,649 | 8,539,204 |
| Luxury Tax | 389,012,207 | 387,398,920 |
| Underused housing tax | 32,483,265 | 48,962,306 |
| Total | 624,025,928 | 632,653,780 |
| Total tax revenues | 337,664,034,493 | 308,047,689,549 |
| Other revenues | ||
| Refunds and adjustments | ||
| Refunds of previous years' expenditures | 8,115,193 | 5,788,139 |
| Adjustments to prior year's payables | 2,288,400 | 961,144 |
| Total | 10,403,593 | 6,749,283 |
| Sales of goods and services | ||
| Rights and privileges | 297,600 | 47,250 |
| Services of a regulatory nature | ||
| Fees for collecting Employment Insurance and Canada Pension Plan | 485,699,848 | 491,963,121 |
| Ruling fees | 3,011,047 | 2,909,763 |
| Sundries | – | 947 |
| Deferred revenues | (negative 101,762) | (negative 162,701) |
| Subtotal | 488,609,133 | 494,711,130 |
| Services of a non-regulatory nature | ||
| Administration of provincial programs | 107,761,008 | 127,483,454 |
| Other government departments cost recoveries | 230,885,553 | 219,332,765 |
| Sundries | 11,616,977 | 30,154,935 |
| Subtotal | 350,263,538 | 376,971,154 |
| Sales of goods and information products | ||
| Government publications, maps and charts | 52,632 | 52,632 |
| Other fees and charges | ||
| Administration charge dishonoured payment instruments | 55 | 90 |
| Employee Benefit Plan cost recoveries not respendable | 63,283,670 | 72,232,356 |
| Sundries | 3,105 | 6,205 |
| Subtotal | 63,286,830 | 72,238,651 |
| Total | 902,509,733 | 944,020,817 |
| Proceeds from the disposal of surplus Crown assets | 182,732 | 128,881 |
| Miscellaneous revenues | ||
| Interest and penalties | ||
| Personal income tax | 7,721,464,560 | 6,999,223,227 |
| Corporate income tax | 5,940,950,812 | 5,169,613,160 |
| Goods and services tax (GST)/Harmonized sales tax (HST), excise tax, duties and other air travellers security charge | 2,510,778,373 | 2,015,456,937 |
| Subtotal | 16,173,193,745 | 14,184,293,324 |
| Interest paid on refunds | ||
| Personal income tax | (negative 418,932,561) | (negative 368,942,458) |
| Corporate income tax | (negative 811,401,590) | (negative 601,021,899) |
| Goods and services tax (GST)/Harmonized sales tax (HST), customs import duties and excise tax | (negative 257,189,000) | (negative 244,447,042) |
| Subtotal | (negative 1,487,523,151) | (negative 1,214,411,399) |
| Gifts to the Crown | 869,549 | 774,976 |
| Other miscellaneous revenues | ||
| Net gain on exchange | – | 5,194 |
| Court fines | 3,412,760 | 3,022,541 |
| Fuel Charge | 13,537,376,956 | 10,277,781,239 |
| Recovery of employee benefits | 68,514,190 | 67,839,685 |
| Other | 5,325,387 | 4,039,512 |
| Subtotal | 13,614,629,293 | 10,352,688,171 |
| Total | 28,301,169,436 | 23,323,345,072 |
| Total other revenues | 29,214,265,494 | 24,274,244,053 |
| Total Ministry | 366,878,299,987 | 332,321,933,602 |
Table 1 notes
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Public Accounts of Canada 2025 Volume II—Bottom of the page Navigation
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