Tallyfern Rates (Canada)

Added value: +"Date (YYYY-MM-DD) the figures were last checked against the source pages"

Added value: +"Kilometres over 5,000 at the second-tier rate"

Previous value: -"Amount in Canadian dollars (CAD)"New value: +"km × rate for this tier, in CAD"

Added value: +"Kilometres in this tier"

Added value: +"$ per km used for this tier"

Added value: +"Kilometres up to 5,000 at the first-tier rate"

Previous value: -"Amount in Canadian dollars (CAD)"New value: +"km × rate for this tier, in CAD"

Added value: +"Kilometres in this tier"

Added value: +"$ per km used for this tier"

Added value: +"Business kilometres given"

Added value: +"Assumption behind the calculation"

Added value: +"Province/territory code whose rates were used"

Added value: +"Currency of all amounts: Canadian dollars"

Added value: +"CRA per-km allowance rates for that year"

Added value: +"Rates for the provinces"

Added value: +"Rates for YT, NT and NU"

Added value: +"The province or territory given, if any"

Added value: +"True for YT, NT, NU"

Added value: +"Province or territory name"

Added value: +"Who these rates are for (employer allowances to employees) and who they are not for"

Added value: +"Title of the official page"

Added value: +"Extra $ per km for the territories over the provincial rate"

Added value: +"Year the per-km rates apply to (2026 or 2025)"

Added value: +"Date (YYYY-MM-DD) the figures were last checked against the source pages"

Added value: +"Which tax year the CRA page showed as of the check date"

Added value: +"Meal amount (when meals or days were given)"

Previous value: -"Amount in Canadian dollars (CAD)"New value: +"Meal amount after applying the daily maximum, in CAD"

Added value: +"Days given, or null"

Added value: +"Meals given, or null"

Added value: +"The rule applied, e.g. '$23 per meal, up to $69 per day per person.'"

Added value: +"Simplified-method meal rates"

Added value: +"CRA notes on currency, sales tax and receipts"

Added value: +"Province or territory where travel begins, if given"

Added value: +"Province or territory name"

Added value: +"What these rates apply to (moving expenses, northern residents deductions, medical travel) and what they don't"

Added value: +"Title of the official page"

Added value: +"Tax year of the simplified rates returned (latest published on the CRA page)"

Previous value: -"Amount in Canadian dollars (CAD)"New value: +"Kilometres × cents per km, converted to CAD dollars (when kilometres and province were given)"

Added value: +"Date (YYYY-MM-DD) the figures were last checked against the source pages"

Added value: +"Caveats: place of supply, zero-rated/exempt supplies, PST shown for reference"

Added value: +"Province or territory name, e.g. Ontario"

Added value: +"GST (federal only) or HST (harmonized federal + provincial)"

Added value: +"Province or territory name, e.g. Ontario"

Added value: +"GST (federal only) or HST (harmonized federal + provincial)"

Added value: +"Title of the official page"

Added value: +"Currency of all amounts: Canadian dollars"

Added value: +"Short plain-language points explaining the result"

Added value: +"Summary for the most recent quarter given"

Added value: +"rollingFourQuarters as a percent of the $30,000 threshold"

Previous value: -"Amount in Canadian dollars (CAD)"New value: +"Total of the latest quarter and up to three previous quarters"

Added value: +"The quarter after the latest one given, with remaining headroom"

Added value: +"Calendar quarter: 1 = Jan–Mar, 2 = Apr–Jun, 3 = Jul–Sep, 4 = Oct–Dec"

Added value: +"Calendar year, e.g. 2026"

Previous value: -"Amount in Canadian dollars (CAD)"New value: +"Taxable revenue entered for this quarter"

Added value: +"True if the rolling total is over $30,000"

Added value: +"True if this quarter alone is over $30,000"

Added value: +"Calendar quarter: 1 = Jan–Mar, 2 = Apr–Jun, 3 = Jul–Sep, 4 = Oct–Dec"

Added value: +"How many quarters (1–4) are in that rolling total"

Added value: +"Calendar year, e.g. 2026"

Added value: +"Identifier of the rule set applied (ca-gst-hst-small-supplier)"

Added value: +"Version of that rule set, e.g. 1.0.0"

Added value: +"Official canada.ca pages used for this answer"

Previous value: -[
-  {
-    "additionalProperties": false,
-    "properties": {
-      "amount": {
-        "description": "Revenue that went over the threshold",
-        "type": "number"
-      },
-      "ceasesOn": {
-        "anyOf": [
-          {
-            "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
-            "type": "string"
-          },
-          {
-            "type": "null"
-          }
-        ],
-        "description": "Last day as a small supplier (four-quarter test); null for the single-quarter test"
-      },
-      "ceasesToBeSmallSupplier": {
-        "type": "string"
-      },
-      "effectiveRegistration": {
-        "type": "string"
-      },
-      "label": {
-        "description": "e.g. 'Q2 2026 (April 1 to June 30)'",
-        "type": "string"
-      },
-      "note": {
-        "type": "string"
-      },
-      "quarter": {
-        "maximum": 4,
-        "minimum": 1,
-        "type": "integer"
-      },
-      "test": {
-        "description": "Which test was failed first",
-        "enum": [
-          "single_quarter",
-          "four_quarters"
-        ],
-        "type": "string"
-      },
-      "year": {
-        "type": "integer"
-      }
-    },
-    "required": [
-      "test",
-      "year",
-      "quarter",
-      "label",
-      "amount",
-      "ceasesOn",
-      "ceasesToBeSmallSupplier",
-      "effectiveRegistration"
-    ],
-    "type": "object"
-  },
-  {
-    "type": "null"
-  }
-]New value: +[
+  {
+    "additionalProperties": false,
+    "properties": {
+      "amount": {
+        "description": "Revenue that went over the threshold",
+        "type": "number"
+      },
+      "ceasesOn": {
+        "anyOf": [
+          {
+            "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
+            "type": "string"
+          },
+          {
+            "type": "null"
+          }
+        ],
+        "description": "Last day as a small supplier (four-quarter test); null for the single-quarter test"
+      },
+      "ceasesToBeSmallSupplier": {
+        "description": "Plain-language statement of when the person stops being a small supplier",
+        "type": "string"
+      },
+      "effectiveRegistration": {
+        "description": "Plain-language effective date of registration (when to start charging GST/HST)",
+        "type": "string"
+      },
+      "label": {
+        "description": "e.g. 'Q2 2026 (April 1 to June 30)'",
+        "type": "string"
+      },
+      "note": {
+        "description": "Extra caveat, e.g. a later quarter that is also over the threshold on its own",
+        "type": "string"
+      },
+      "quarter": {
+        "description": "Calendar quarter: 1 = Jan–Mar, 2 = Apr–Jun, 3 = Jul–Sep, 4 = Oct–Dec",
+        "maximum": 4,
+        "minimum": 1,
+        "type": "integer"
+      },
+      "test": {
+        "description": "Which test was failed first",
+        "enum": [
+          "single_quarter",
+          "four_quarters"
+        ],
+        "type": "string"
+      },
+      "year": {
+        "description": "Calendar year of the triggering quarter",
+        "type": "integer"
+      }
+    },
+    "required": [
+      "test",
+      "year",
+      "quarter",
+      "label",
+      "amount",
+      "ceasesOn",
+      "ceasesToBeSmallSupplier",
+      "effectiveRegistration"
+    ],
+    "type": "object"
+  },
+  {
+    "type": "null"
+  }
+]

Added value: +"Date (YYYY-MM-DD) the figures were last checked against the source pages"

Added value: +"Always ON (Ontario)"

Added value: +"Ontario's HST rate row from CRA's table"

Added value: +"Province or territory name, e.g. Ontario"

Added value: +"GST (federal only) or HST (harmonized federal + provincial)"

Added value: +"Days to register after the effective date of registration (29)"

Previous value: -"Amount in Canadian dollars (CAD)"New value: +"Small-supplier threshold (30000)"

Added value: +"Official canada.ca pages used for this answer"