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Chapter 9: At your service

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You can get information and conduct other types of business by going to our Home page or by calling 1‑800‑959‑5525 for business enquiries.

Some publications and services are also available at Service Canada 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.

Making online requests

You can request certain financial actions (such as a 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:

  • additional remittance vouchers
  • customized statements
  • copies of previously issued communication items (i.e. notices, statements)
  • changes to mailing instructions (stop/restart account statements, and remittance vouchers and envelopes)

For more information or to access this convenient service, go to Online Requests for Business. This service is also available at Represent a Client, if you are an authorized representative or employee, or My Business Account, if you are the business owner.

Online Requests is not intended for general business enquiries. For such enquiries, call 1‑800‑959‑5525.

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 Québec Web site. For more information, go to Business Registration Online (BRO).

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 with 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.

If you have registered with the My Account service, you can change your address prior to using NETFILE by going to My Account. If you are not registered, 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.

For tax years ending after 2009, all corporations with annual gross revenue of more than $1 million will have to Internet file their T2 return. Businesses can use CRA’s Corporation Internet Filing service, or file through My Business Account, or authorized representatives can file through Represent a Client without a Web access code. For tax years ending after 2010, a penalty for non‑compliance will be charged if a corporation that is required to Internet file does not comply with the requirement.

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 by sending us Form T2‑DD, Direct Deposit Request Form for Corporations, 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 send us Form T2-DD, available at Information for discounters.

For more information, go to Corporation Internet Filing or call the Corporation Internet Filing Help Desk at 1‑800‑959‑2803.

Mandatory electronic filing for GST/HST registrants

Most GST/HST registrants are required to file their GST/HST return electronically.

The filing options available to you depend on your reporting circumstances.

For more information on electronic filing GST/HST returns options, go to How to file your return and remit any amount owing.

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 go to GST/HST EDI filing and remitting.

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.

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 ITCs only include GST/HST charged by suppliers who are registered for GST/HST.

For more information, go to Welcome to the GST/HST Registry.

You can validate the Quebec Sales Tax (QST) registration number by accessing the QST registry on the Revenu Québec Web site at Validation of a QST Registration Number.

Getting help

To get technical 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 1‑877‑322‑7849 and for Teletypewriter (TTY), call 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.
Teletypewriter (TTY)    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 help 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, go to Electronic Services.

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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

The CRA Web site, has the answers to your questions. From information about registering a business to filing a tax return, the CRA Web site 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 1‑800‑959‑5525. If you still need help after speaking with a telephone agent, you can book an appointment at a TSO at a time that is convenient for you. For the addresses and fax numbers of our TSOs and tax centres, go to Tax services offices and tax centres.


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Tax centres

Staff at the tax centres process 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, go to Tax services offices and tax centres.

The International Tax Services Office

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

Staff 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. For more information, see Information Circular IC70‑6R5, Advance Income Tax Rulings.

Request a Canada Pension Plan (CPP)/Employment Insurance (EI) Ruling

You can request a ruling as to the status of a worker or workers under the CPP or EI Act, using the Request a CPP/EI ruling service through My Business Account. To request a ruling for a given year you must submit your request by June 29 of the following year.

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, go to Goods and services tax/harmonized sales tax (GST/HST) or call 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 Québec at 1-800-567-4692.

For more information, see Guide RC4405, GST/HST Rulings Experts in GST/HST Legislation.

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, see Excise Duty Memoranda EDM1-1-2, Regional Excise Duty Offices.

Help for taxpayers with a hearing 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.


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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, go to Events and seminars or contact the Business Enquiries section of your TSO.

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

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 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 1-800-959-5525.

For more information on scientific research and experimental development, see Brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive 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.

Industry Canada

To get direct access to Industry Canada’s extensive expertise and information resources, visit Industry Canada.

Your rights, entitlements, and obligations

The CRA operates on the fundamental belief that its taxpayers are more likely to comply with the law if they are treated fairly and have the information, advice, and other services they need to meet their obligations. These obligations may include filing required returns, paying taxes, providing information, and properly declaring imported or exported goods.

While we want to make sure you are aware of your obligations, we also want to make sure that you understand and can exercise your rights. For more information on taxpayer relief provisions and taxpayer rights, go to Taxpayer Bill of Rights, or see Guide RC17, Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer.

What is the Voluntary Disclosures Program?

The Voluntary Disclosures Program (VDP) allows you to come forward and correct inaccurate or incomplete information or to disclose information on a voluntary basis.

You will not be penalized or prosecuted if you make a full disclosure before we start any enforcement action or investigation against you. You will only have to pay the taxes owing plus interest.

The VDP accepts information that is less than one year overdue, except when disclosures are being made to avoid late‑filing charges.

For more information, see Information Circular IC00‑1, Voluntary Disclosures Program, or call 1‑800‑959‑5525.

Taxpayer Relief Provisions

We can waive or cancel all or part of the interest or penalties when they result from circumstances that are beyond your control. Such circumstances could include an inability to pay or financial hardship, actions of the CRA, or extraordinary circumstances such as a serious illness, natural disasters, or a postal service strike that prevents you from meeting your tax obligation.

Provisions in the various Acts administered by the CRA help us administer the legislation fairly. These provisions apply to individuals, testamentary trusts, small business owners, employers, payers, partnerships, corporations, and organizations. All requests for relief must be submitted in writing.

For requests under the taxpayer relief provisions of the Income Tax Act, the Minister may grant relief for any tax year (or fiscal period in the case of a partnership) that ended within 10 years before the calendar year in which the taxpayer’s request was made. For more information, see Information Circular IC07‑1, Taxpayer Relief Provisions.

For requests under the taxpayer relief provisions of the Excise Tax Act and the Softwood Lumber Products Export Charge Act, 2006, the Minister may grant relief for any reporting period that ended within 10 years before the calendar year in which the taxpayer’s request was made. Similarly for duties under the Excise Act, 2001 and for requests made under the Air Travellers Security Charge Act, the Minister may grant relief for any fiscal month that ended within 10 years before the calendar year in which the taxpayer’s request was made.

Taxpayers can address requests involving the taxpayer relief provisions to any CRA office. Form RC4288, Request for Taxpayer Relief, should be used to make a request. A copy of this form is available at Forms and publications, or by calling 1‑800‑959‑2221.

For more information, go to Taxpayer Bill of Rights.

Our service complaint process

The CRA complaint service resolution process is a mechanism used by the Agency to resolve service related issues. You have the right to be treated fairly under clear and established rules and can expect a high level of service each time you deal with the CRA, see Taxpayer’s Bill of Rights at About the Taxpayer Bill of Rights.

If you are not satisfied with the service that you have received, please contact the CRA employee you have been dealing with or call the telephone number that you have been given. If you are not pleased with the way your concerns are addressed, you can ask to discuss the matter with the employee’s supervisor.

If the matter is not settled, you can then file a service complaint by completing Form RC193, Service‑Related Complaints. If you are still not satisfied, you can file a complaint with the Office of the Taxpayers’ Ombudsman.

For more information, go to Service complaints or see Booklet RC4420, Information on CRA – Service Complaints.

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.

Canada’s Taxpayers’ Ombudsman is an independent and impartial officer who examines individual and systemic service‑related complaints about the CRA.

The Ombudsman upholds the service‑related rights outlined in the Taxpayer Bill of Rights (TBR). He makes recommendations to the Minister of National Revenue to help the CRA improve accountability and service to taxpayers.

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. If 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
Fax : 1-866-586-3855

For more information, visit Taxpayers’ Ombudsman.

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

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Date Modified: 2011-11-17

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