​​Version 2025.1.1
June 9, 2025
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Summary of Changes:​
This version of ChildView® includes any 2025 personal income tax and benefit changes that have been implemented from the provincial and territorial spring budgets, as well as federal changes that have been announced.
Program Changes:
1. Enhancements have been made to the “Retroactive/Arrears Child Support Calculator.” These include improved usability of the module and the ability to do a table offset when using the “Enhanced 12 Month Child Support Table.”
2. On-going updates to the “Help” file have been made, including a new section on the “Retroactive/Arrears Child Support Calculator.”
3. The BC Supreme Court forms, updated Alberta court forms, and the updated BC provincial court forms are included in this release. Ontario forms are next on the agenda and will be released later this year.
Income Tax Changes:
1. On March 21, 2025 the federal government announced it was cancelling the proposed changes to the capital gains inclusion rate. This amendment is included in this version of ChildView®.
2. On March 16, 2025 the federal government announced that it was cancelling the Canada Carbon Rebate for individuals with the last payment being April 2025. All the provinces and territories have ended the carbon rebate programs with the last payment having been made in April.
3. On June 22, 2023 the “Canada Disability Benefit” received royal assent and is included in this version. The benefit is to fill the gap between the Canada Child Benefit and Old Age Security for persons with disabilities. It is to supplement, not replace, existing provincial and territorial programs and starts July 2025. The maximum benefit is to be $2,400 per year for eligible persons ages 18 to 64. Eligibility is tied to a valid Disability Tax Credit (DTC) certificate. Funding for this initiative was included in April 16, 2024 federal budget.
4. On May 14, 2025, the federal government announced that it was lowering the percentage of the first tax bracket from 15% to 14% as of July 1, 2025. This makes the effective rate for 2025 14.5%, with full implementation of the 14% rate effective January 2026. Even though there is a minority government, this change, per Bill C-4, has been included in this release on the assumption that the change will be passed by parliament before the end of the year.
5. Details for specific provinces and territories are described under the “Province Specific Changes” section.
Province Specific Changes
Alberta
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Per Bill 39, which received royal assent May 15, 2025, the proposed 8% personal income tax bracket for the first $60,000 of income moves up two years to be effective starting in 2025 instead of being phased in. This legislation also reduces the specified percentage for the non-refundable tax credits to 8% from 10%.
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Further, the bill introduces a new supplemental tax credit, which will total the majority of the non-refundable tax credits and provide an extra 2% tax credit for individuals with non-refundable tax credits exceeding $60,000. This essentially reverses the effect of the reduction in the specified rate for those individuals.
British Columbia
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Per Bill 8, which received royal assent March 31, 2025, the BC government has eliminated the BC carbon tax effective April 1, 2025. In conjunction with that, it also eliminated the BC Climate Action tax credit, with the last payment being April 2025.
Manitoba
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Per budget Bill 46, which received first reading April 24, 2025, Manitoba is freezing the basic personal amount and tax brackets at 2024 levels. These changes have been made in anticipation of the legislation passing.
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Bill 27, which received royal assent June 3, 2025, simplifies the formulas for certain non-refundable tax credits and removes references that applied only to past taxation years.
Newfoundland and Labrador
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Per Newfoundland and Labrador regulation NLR 36/25, registered May 1, 2025, the amounts and income clawback for the Seniors’ Benefit have been indexed as of July 1, 2025. These changes have been included in this release.
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As per legislation, full indexation will be applied to the Newfoundland and Labrador Child Benefit as of July 2025.
Nova Scotia
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Per Bill 68, which received royal assent March 26, 2025, the government has increased the Basic Personal Amount, AED, Spousal credit and Age Amount for all Nova Scotians effective January 1, 2025 and removed the income limitation for the increase. The new amounts are $11,744 for the BPA, AED and Spousal credit and $5,734 for the Age amount.
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The bill also adjusts the dividend tax credit on “Other than eligible dividends” to reflect the change in the small business tax rate. It dropped from 2.99% to 1.50% as of January 1, 2025.
Northwest Territories
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With the changes to the federal carbon tax, effective April 1, 2025, the Northwest Territories has eliminated the “Cost of Living Offset” (COLO) effective July 1, 2025.
Nunavut
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Per Income Tax Act Regulation R-024-025, Nunavut’s carbon rebate will be eliminated as of July 1, 2025.
Prince Edward Island
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Per PEI’s 2025-2026 budget, delivered April 10, 2025 and Bill 21, which received royal assent May 16, 2025, the “Basic Personal Amount” has been increased by an additional $400 to $14,650, retroactive to January 1, 2025, and will be further increased to $15,000 for 2026. The “Spousal” and “Amount for Eligible Dependent” (AED) tax credits are also increased from $12,103 to $12,443 for 2025, with additional increases in 2026. An increase has also been made to the “Low Income Reduction” threshold from $22,250 to $22,650 for 2025. Further, all five personal tax brackets are to be increased by 1.8% as of 2026. The 2025 changes have been included in this release.
Saskatchewan
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Bill 13, which received royal assent May 13, 2025, included technical amendments with respect to the calculations of certain non-refundable credits. The amendments ensure that the previous year’s adjusted amount would be the starting point for the following year and indexation and other adjustments would then be added. These changes affecting the following credits are retroactive to January 1, 2025:
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Basic personal amount,
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Spouse and equivalent to spouse credits,
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Dependent child tax credit,
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Senior supplementary credit,
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Disability credit, and
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Low-income tax credit.
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Yukon
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With the end of the federal carbon rebate, Yukon has announced that theirs will end as well.
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Per the 2025 budget, delivered March 6, 2025, the Yukon Child Benefit is to be increased by approximately 2% to $937 per eligible child as of July 2025. This increase results in an increase to the income threshold from $35,000 to $35,700.
Please download the software update from the link below.
Click to download the software update version 2025.1.1
Click to download the software update version 2025.1.1 (Alternative Link)
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For new installations or re-installations of ChildView, please download the full version 2025.1.1 from the link below.