The following questions and answers are based on the proposed measures that were announced on December 7, 2015.

The CRA will continue to communicate tax changes through its Web site, its forms and publications, its phone enquiries services and other communication channels, as the information becomes available.

In the meantime, please consult the Web site of the Department of Finance Canada to find out more.

• Federal personal income tax rate changes for middle and high - income earning individuals
• Tax - Free Savings Account