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Chapter 8: At your service

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You can get information and publications, and conduct other types of business on our Home page or contact us at:

1-800-959-5525 for business enquiries and
1-800-959-2221 for forms.

Some of these publications and services are also available at Government of Canada Info Centres. You can contact these offices for written information on income tax, customs duties and tariffs, and GST/HST programs.

Electronic services for businesses

Electronic services help businesses by streamlining communications with the CRA and simplifying the preparation and submission of tax information. Take advantage of the growing line of secure electronic services that we offer. To ensure the privacy and security of your information, we use measures such as firewalls and one of the most secure forms of encryption available in North America. We use the same level of encryption as North-American financial institutions.

My Account

My Account is a secure online service that gives you the convenience and flexibility of viewing and managing your personalized information. This service gives you access to your tax refund or balance owing, direct deposit information, authorized representatives and so much more. It also allows you to manage your personal income tax and benefit account online by changing your return, changing your address or telephone numbers, applying for child benefits, authorizing your representative, setting up a payment plan and formally disputing your assessment. For more information, visit our My Account page or see Pamphlet RC4059, My Account for Individuals.

My Business Account

My Business Account, one of CRA’s online services, provides convenient and secure access to a growing range of personalized business account information and services. It offers business owners online access to their GST/HST, payroll, corporation income tax, excise tax, excise duty, and other levies accounts. You can view account balances and transactions, file GST/HST returns, transmit corporation income tax and information returns (such as T4 slips), and view previously issued correspondence items right from your personal computer. This service also allows you to register a formal dispute regarding payroll, corporation income taxes, and excise duty. As of October 2007, My Business Account allows you to authorize your representatives online, including your employees. For more information, visit our My Business Account page.

Represent a client

As of October 2007, authorized representatives are able to view account information and transact online on behalf of the business owners through the Represent a client service. Business owners can authorize their representatives through My Business Account, or with the newly revised RC59, Business Consent Form. For more information, visit our Represent a client page.

Making online requests

You can request certain financial actions (such as payment search, credit transfer, or interest review) to be processed on GST/HST, corporation income tax, excise tax, excise duty, and other levies accounts. The Online Requests for Business service also accepts requests for the following items:

  • additionnal remittance vouchers;
  • customized statements;
  • copies of previously issued communication items;
  • changes to mailing instructions (stop/restart account statements and remittance envelopes).

For more information on this convenient service, visit our Online requests for Business page.

Registering your business

Business Registration Online is a one-stop registration service that allows you to apply for a BN with the CRA and register for programs administered by British Columbia, Nova Scotia, and Ontario.

You can also use this online service if you already have a BN and need to register for any of the four major program accounts (GST/HST, payroll deductions, corporation income tax, and import/export). Businesses with a physical address in Quebec that need a GST account will be automatically linked to the Revenu Quebec site. For more information, visit our Business Registration Online (BRO) page.

Filing returns

File your personal income tax return using NETFILE

NETFILE is one of our electronic tax-filing options. This transmission service allows you to file your personal income tax return directly to the CRA using the Internet. You can only transmit your own tax return to the CRA using NETFILE. Authorized representatives cannot transmit tax returns on behalf of their clients via NETFILE. When you use NETFILE, you cannot change any of your personal information such as your name, address, date of birth, or direct deposit information.

To change your address, please visit My Account prior to using NETFILE. You will need an epass to use My Account. If you don’t have one, you can call 1-800-714-7257 to make the necessary changes to your address before using NETFILE.

File your corporation income tax return over the Internet

You can file your corporation income tax return directly with the CRA using the Internet. You will benefit from faster processing and refunds, less paper use, and lower mailing and courier costs.

Once a corporation income tax return has been prepared using CRA-certified commercial software, simply access the Corporation Internet Filing Web site, follow the easy-to-use instructions, and transmit the return. You will receive immediate confirmation that the return has been accepted for processing. If you encounter problems sending the electronic return, online messages will help you correct them.

When you register with the CRA for direct deposit through your financial institution, local branch or service provider, your refund will be in your account the same day we would have mailed your cheque. To take advantage of this service, simply complete and submit Form T2-DD, Direct Deposit Request Form for Corporations, available on our Direct deposit page.

For more information, visit our Corporation Internet Filing page or call the Help Desk at 1-800-959-2803.

Filing your GST/HST returns electronically

The CRA offers you the options of filing your GST/HST returns over the Internet, by telephone, or through your financial institution or third-party service provider. Eligible GST/HST registrants filing a return with a debit balance or nil balance, or claiming a refund of $10,000 or less, can do so quickly, easily, and securely over the Internet with GST/HST NETFILE, or by using a touch-tone phone with GST/HST TELEFILE. Not only will you receive immediate confirmation that your return has been received, but you will also receive your refund faster.

When you register with the CRA for direct deposit through your financial institution, local branch or service provider, your refund will be in your account the same day we would have mailed your cheque. To take advantage of this service, simply complete and submit Form GST469, Direct Deposit Request available on our Direct deposit page.

You may also be able to electronically file your return and make your payment through a participating financial institution or third‑party service provider. Contact your local branch or service provider to see if they offer this service, or visit our GST/HST EDI page. For more information about the various ways of filing GST/HST returns, visit our Returns page.

Note
Eligible corporation income tax, GST/HST, and information returns can be filed electronically by business owners through My Business Account, or by authorized representatives through Represent a Client.

Making electronic payments

You may be able to make your payments electronically through your financial institution’s telephone or Internet banking services or through a third-party service provider.

Visit, our Electronic payments page or contact your financial institution or service provider to see what services they offer. Most financial institutions also allow you to schedule future-dated payments.

The GST/HST Registry

The GST/HST Registry is an online service that allows you to validate the GST/HST number of a business, which helps to ensure that claims submitted for input tax credits only include GST/HST charged by suppliers who are registered for GST/HST. For more information, visit our GST/HST Registry page.

You can validate the Quebec Sales Tax (QST) registration number by accessing the QST registry on the Revenu Québec Web site.

Electronic mailing lists

We can notify you immediately about new information on payroll, GST/HST, electronic filing for businesses, and more. To subscribe free of charge, visit our Electronic mailing lists page.

Getting help

To get help using My Business Account, GST/HST NETFILE, GST/HST TELEFILE, Information Returns Electronic Filing, Represent a client, or the Payroll Deductions Online Calculator, call our e-service helpdesk at 1-877-322-7849 and for Teletypewriter (TTY), contact us at 1-888-768-0951.

The following table shows their hours of service:

E-service Helpdesk hours of service
Time zone Monday to Friday
Pacific time    3:45 a.m. to 5:00 p.m.
Mountain time    4:45 a.m. to 6:00 p.m.
Central time    5:45 a.m. to 7:00 p.m.
Eastern time    6:45 a.m. to 8:00 p.m.
Atlantic time       7:45 a.m. to 9:00 p.m.
Newfoundland and Labrador time    8:15 a.m. to 9:30 p.m.
Outside Canada and the U.S. (Eastern time)    6:45 a.m. to 8:00 p.m.

Note
The e-service helpdesk is not available on weekends and statutory or civic holidays.

For assistance with Corporation Internet Filing, call 1-800-959-2803. For general business enquiries, call 1-800-959-5525.

For more information on the CRA’s electronic services for business, visit our Electronic Services page, or see Pamphlet RC4358, Service Options for Businesses.

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Bilingual service

In every office across Canada, we offer our services in both English and French. All publications and forms are also available in both official languages.

Tax services offices

Our Home page, has the answers to your questions. From information about registering a business to filing a tax return, our Home page covers it all. With its specialized tools and improved search capabilities, it is a convenient self-service resource.

Still cannot find what you are looking for? For answers to your tax questions, call us at 1-800-959-5525. If you still need help after speaking with a telephone agent, you can book an appointment at a tax services office (TSO) at a time that is convenient for you. Visit our Tax services offices and tax centres page, which provides you with the addresses and fax numbers of tax services offices or tax centres.


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Tax centres

Staff members at the tax centres process and store income tax returns. They send assessment notices, arrange for refund cheques, and provide written explanations of tax assessments. They also process tax payments.

For a listing of the tax centres, their addresses, office hours, and fax numbers, visit our Tax services offices and tax centres page.

The International Tax Services Office

The CRA’s International Tax Services Office (ITSO) is located in Ottawa.

Staff members at ITSO process individual and corporate tax returns, respond to written taxpayer enquiries, process requests for adjustments, and provide telephone and counter enquiry services for non-residents, deemed residents, emigrants as well as newcomers to Canada (immigrants).

The office also maintains the accounts of those individuals and institutions that issue payments to non-residents of Canada.

Advance income tax rulings and interpretations

An advance income tax ruling is a written statement to a taxpayer from the Income Tax Rulings Directorate that states how the CRA will interpret and apply Canadian income tax law to transactions the taxpayer is considering.

GST/HST rulings and interpretations

You can ask for a written ruling or interpretation on how GST/HST applies to your operations or transactions. We will provide guidance and as much certainty as possible about how GST/HST applies and the consequences of your transactions or proposed transactions.

If you require general information about GST/HST, visit our Goods and services tax/harmonized sales tax (GST/HST) page or contact our Business Enquiries line at 1-800-959-5525.

We provide our GST/HST rulings and interpretations service from rulings centres across Canada (except in Quebec). You can contact us at 1-800-959-8287. For service in Quebec, contact Revenu Quebec at 1-800-567-4692.

Excise duty rulings and interpretations

You can ask for a written ruling or interpretation on how excise duties apply to certain goods (such as alcohol and tobacco products). For more information, please contact a Regional Excise Duty Office. For a listing of their numbers, please consult our Excise Duty Memoranda page, EDM1-1-2, Regional Excise Duty Offices.

Help for taxpayers with a hearing or visual disability or speech disorder

Taxpayers with a hearing disability or speech disorder who have access to a teletypewriter (TTY) can get income tax information and help by calling our bilingual enquiry service at 1-800-665-0354.

The service is available weekdays from 8:15 a.m. to 5:00 p.m., local time, with extended hours offered during the income tax filing season.

Visually impaired persons can get our publications and their personalized correspondence in braille, large print, or etext (CD or diskette), or on audio cassette or MP3. For details, visit our About multiple formats page or call 1-800-959-2221 weekdays from 8:15 a.m. to 5:00 p.m. (Eastern time).


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Seminars, trade shows, and workshops

To help small business taxpayers understand their rights and obligations under existing and frequently changing legislation, we offer the following services:

Seminars - These cover a variety of topics, from general to complex matters. We give seminars on request and target them to meet the needs or interests of the audience.

Trade shows - These are one and two-day events sponsored by the private sector, where we present information on our services.

Workshops - These are one and two-day events where we present, instruct, or walk through examples of how to complete various forms and schedules.

To register for a seminar or workshop, visit our Events and seminars page or contact the Business Enquiries section of your tax services office.

Employer visits program

If you operate a small business, you may be too busy to attend an information seminar. If so, our staff is available on request to visit you at your place of business.

This will give you a chance to ask questions about recording, withholding, or reporting employee earnings, tax, Canada Pension Plan contributions, or Employment Insurance premiums. We do not charge for this service. For information about this service, call 1-800-959-5525.

Service Canada

(formerly Government of Canada Info Centres)

We work with other federal agencies and departments to serve Canadians in smaller communities by offering a variety of government services in single locations called Service Canada centres. Visit their Service Canada Web site for the office nearest you.

Scientific research and experimental development (SR&ED) investment tax credit

We have set up a service to address the needs of individuals and businesses that have claimed the SR&ED investment tax credit. We regularly conduct public information sessions to explain the meaning of SR&ED, describe eligible activities, explain what expenditures qualify for the credit, and describe the documentation required for a claim.

You can get information about these sessions at SR&ED Tax Incentive Program or by calling our Business Enquiries line at 1-800-959-5525.

For more information on scientific research and experimental development, see Guide T4052, An Introduction to the Scientific Research and Experimental Development Program.

Canada Business Service Centres

These centres provide businesses with access to information about the programs and services of various federal departments and agencies, including the CRA, Industry Canada, and economic development agencies such as the Atlantic Canada Opportunities Agency, Western Economic Diversification Canada, and the Federal Office of Regional Development (Quebec). Other partners include provincial and non-government agencies.

At the Canada Site, you can find a list of links to the Web sites of Government of Canada departments, agencies, and Crown corporations. You can also find links to Web sites maintained by organizations for which federal departments and agencies are responsible.

Thirteen Canada Business Service Centres operate across the country - in every province and territory. They are in Charlottetown, Edmonton, Fredericton, Halifax, Montréal, Saskatoon, St. John’s, Toronto, Vancouver, Whitehorse, Winnipeg, Yellowknife, and in the territory of Nunavut.

Complaint resolution

Problem Resolution Program

Most questions and concerns can be resolved quickly through our general enquiries service by calling 1-800-959-5525. However, from time to time, some people have situations that need special attention. To address such cases, we created the Problem Resolution Program.

Our Problem Resolution Program handles, on a priority basis, cases that cannot be resolved through regular channels. The program co-ordinators examine any concerns brought to their attention by the telephone staff, trace the problem to its source, determine whether the case is isolated or part of a larger trend that needs attention, and take action to resolve the case.

For more information on objections and appeals, visit our Resolving disputes page.

CRA - Service Complaints Program

On May 28, 2007, the CRA introduced a complaint resolution process called CRA - Service Complaints to support the service rights outlined in the Taxpayer Bill of Rights. For more information, visit our About the Taxpayer Bill of Rights page.

"Service" refers to all interactions, solicited and unsolicited between the CRA and taxpayers. A service-related complaint could include errors, omissions, or oversights on our part in our process, undue delays in meeting our service standards, poor or misleading information you may have received in your dealings with us, or any unprofessional behaviour from our staff.

If you are not satisfied with the service you have received after exhausting normal complaint channels at the CRA, you have the right to make a formal written complaint through CRA - Service Complaints Program.

For more information about the complaint process, see Booklet RC4420, Information on CRA - Service Complaints, which includes Form RC193, Service-Related Complaint.

Visit our CRA - Service Complaints: Overview or call our Forms line at 1-800-959-2221 to order these documents.

Taxpayers’ Ombudsman

The Minister of National Revenue announced the appointment of Canada’s first Taxpayers’ Ombudsman on February 21, 2008, to enhance the CRA’s accountability and service to the public and to provide the people it serves with renewed assurance that they will be treated fairly, equitably, and with respect.

The Taxpayers’ Ombudsman is an independent and impartial officer who operates at arm’s length from the CRA, reports to the Minister of National Revenue, and reviews service-related complaints about errors, undue delays, poor or misleading information, or staff behaviour.

The ombudsman also reviews complaints where any of the service rights outlined in the Taxpayer Bill of Rights may not have been respected by the CRA.

The role of the Taxpayers’ Ombudsman is to provide a final, impartial review of a service-related complaint after you have exhausted the normal complaint channels, including the CRA - Service Complaints program, and you are still not satisfied with the way your service-related complaint was handled by the CRA. You can contact the Taxpayers’ Ombudsman’s office at:

Taxpayers’ Ombudsman
Suite 724
50 O’Connor Street
Ottawa ON K1P 6L2
Telephone: 1-866-586-3839
Outside Canada: 1-613-946-2310

For more information, visit their Web site at Taxpayers’ Ombudsman.

Note
There are no costs associated with filing a complaint or for any service provided by the Taxpayers’ Ombudsman.

Publications

In addition to the services mentioned above, we offer numerous tax guides, pamphlets, bulletins, and circulars. You can get information on any tax-related matter from these publications. Many of them are available on our Forms and publications page.

You can also order copies of these publications by calling us at 1-800-959-2221.

The following are some of the types of publications available:

  • Income tax guides - The guide that accompanies each income tax return is an important source of information. We also publish other guides to meet the needs of specific groups of taxpayers. These include Guide T4002, Business and Professional Income, Guide T4003, Farming Income, and Guide T4004, Fishing Income.
  • GST/HST guides - To help businesses and organizations comply with GST/HST, we have developed a range of guides. Some of them are general in scope, some are for specific types of businesses and organizations, and some are for completing different GST/HST returns and rebate applications. For more information, or to get copies of GST/HST publications, forms, and applications, visit our Forms and publications page or contact your tax services office. If you are a resident of Quebec, contact an office of Revenu Quebec.

You can also visit Strategis - This link provides you with easy, direct access to Industry Canada’s extensive expertise and information resources.

Previous page: Chapter 7: Objections and Appeals  Previous page | Table of contents | Next page  Next page: Summary of Important Dates for businesses

Date Modified: 2008-07-15

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Important Notices