*** Transcriber's Note: Please set your voice synthesizer to read most punctuation. When you encounter the caret sign at the end of a line, please enter the applicable information, if necessary. Tables, charts and forms are set-up in a narrative format and are indicated by three back-slashes at the beginning and at the end. *** Canada Revenue Agency (Front cover) Income Tax Guide for Electing Under Section 216 2011 T4144(E) Revision 11 PAGE 2 Is this guide for you? This guide is for you if you were a non-resident of Canada (see the definition below) for all or part of 2011 and, while a non-resident, you: - received rental income from real property in Canada; - received timber royalties on a timber resource property or a timber limit in Canada; or - disposed of rental property (Canadian real property, timber resource property, or timber limit) for which you had previously claimed capital cost allowance (CCA) on a section 216 return and, as a result of the disposition, you have a recapture of that CCA. This guide is not for you if your rental income from real property in Canada is from carrying on a business in Canada. For information about the filing requirements for this or any other types of income, see the section called "Which tax package should you use?" in Guide T4058, Non-Residents and Income Tax. Generally, you are a non-resident of Canada for income tax purposes if you permanently live outside Canada and you do not have any residential ties with Canada. For information about the residency status for individuals, see Information Bulletin IT-221, Determination of an Individual's Residence Status. For information about the residency status of a trust or an estate, see Information Bulletin IT-447, Residence of a Trust or Estate. This guide contains the information you need to elect under section 216 of the Income Tax Act, as well as general information for non-residents receiving Canadian-source rental income. When you elect under section 216, you send us a separate Canadian tax return to report your rental income for the year (or part of the year) that you were a non-resident of Canada. This allows you to pay tax on the net rental income (rental income minus expenses) instead of on the gross rental income (rental income only). You can find this return called Income Tax Return for Electing Under Section 216 (Form T1159) in the centre of this guide. Although we use the term rental income in this guide, the information also applies to timber royalties. If you have a visual impairment, you can get our publications in braille, large print, etext (CD), or MP3. For more information, go to www.cra.gc.ca/alternate or call 1-800-959-2221. If you are outside Canada and the United States, call the International Tax Services Office collect at 613- 952-3741. PAGE 3 Table of contents Rental income and non-resident tax, page 4 Electing under section 216 of the Income Tax Act, page 4 What is a section 216 election?, page 4 Do you have more than one Canadian rental property?, page 4 What is the benefit of electing under section 216?, page 4 When is your section 216 return due?, page 4 What if you send the return late?, page 4 Withholding on net rental income (Form NR6), page 4 How you do this, page 5 When should you send Form NR6 to us? page 5 What happens after we approve your Form NR6? page 5 If you sent us Form NR6, do you have to file a section 216 return? page 5 When is your 2011 section 216 return due? page 5 What happens if you do not file your section 216 return by the due date? page 5 General information, page 6 Getting started, page 6 What do you include with your return and what records do you keep? page 6 What if you are missing information? page 6 Where should you send your return? page 6 Do you have other Canadian-source income? page 6 After you file, page 6 What happens to your return after we receive it? page 6 How do you change a return? page 6 What should you do if you move? page 6 Completing your section 216 return, page 7 Identification, page 7 Income, page 7 Deductions, page 7 Refund or balance owing, page 8 For more information, page 10 What if you need help? page 10 Contacting us, page 10 Forms and publications, page 10 Getting personal tax information, page 10 Our service complaint process, page 10 PAGE 4 Rental income and non-resident tax When you receive rental income from real property in Canada, the payer, such as the tenant or a property manager, has to withhold non-resident tax at the rate of 25% on the gross rental income paid or credited to you. The payer has to send us the tax on or before the fifteenth day of the month following the month the rental income is paid or credited to you. You should discuss this obligation with your payer to make sure that the correct amount of non-resident tax is withheld and remitted to us on your behalf. If the payer does not withhold and remit this non-resident tax, we will charge compound daily interest on the amount not withheld and remitted. We may also charge a penalty. The payer has to give you two copies of an NR4 slip showing the gross amount of rental income paid or credited to you during the year and the amount of non-resident tax withheld. The payer also has to send us an NR4 return, as explained in Guide T4061, NR4 - Non-Resident Tax Withholding, Remitting, and Reporting. Generally, the non-resident tax withheld is considered your final tax obligation to Canada on the rental income. However, if you elect under section 216 of the Income Tax Act, as explained in the next section, you may pay less tax. You may also receive a refund of some or all of the non- resident tax withheld if you elect under section 216. Note You may also want to consider having non-resident tax withheld on the net rental income, instead of on the gross amount. For more information, see "Withholding on net rental income (Form NR6)" on page 4. Electing under section 216 of the Income Tax Act What is a section 216 election? As a non-resident of Canada, you can choose to send us a separate Canadian tax return to report your rental income from real property in Canada. Choosing to send us this return is called electing under section 216 of the Income Tax Act. This return is separate from any other return you have to send us for the year. You will find two copies of a section 216 return in the centre of this guide. Do you have more than one Canadian rental property? If you have rental income from more than one rental property, complete only one section 216 return and include the income and expenses from all your Canadian rental properties. What is the benefit of electing under section 216? Electing under section 216 allows you to pay tax on your net Canadian-source rental income instead of on the gross amount. If the non-resident tax withheld by the payer is more than the amount of tax payable calculated on your section 216 return, we will refund the excess to you. When is your section 216 return due? Generally, you have to send us your section 216 return within two years from the end of the year in which the rental income was paid or credited to you. For exceptions, see "When is your 2011 section 216 return due?" on page 5. What if you send the return late? If you do not send us your section 216 return by the due date, your election is invalid. If the payer did not withhold the correct amount of non-resident tax from your rental income, we will issue a non-resident tax assessment to you. Example Philip emigrated from Canada in 2009 and became a resident of Venezuela. He did not sell his house when he left Canada but decided to rent it out for a few years. In 2011, his property manager in Canada withheld and remitted non- resident tax of $3,000 (25% of the gross rental income of $12,000) to us. Philip had the following income and expenses from the property in 2011: Gross rental income $12,000 Minus expenses: Allowable expenses $6,000 Capital cost allowance $1,000 Net rental income $5,000 To recover all or part of the non-resident tax withheld, Philip can choose to file a section 216 return. If he does, he will report and pay tax only on the net rental income of $5,000. On the return, he will also claim the $3,000 non-resident tax on line 437 (which his property manager had withheld and remitted to us) to offset the tax payable. Philip will receive a refund of the excess tax withheld, as long as he sends us his 2011 section 216 return by December 31, 2013. Withholding on net rental income (Form NR6) If you intend to elect under section 216, you may want to consider another way of having non-resident tax withheld on your rental income. You can elect to have tax withheld on your net rental income instead of on the gross amount. PAGE 5 How you do this To have non-resident tax withheld on your net rental income, you and your agent have to complete Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty, and send it to us for approval. Note In this guide, the term agent refers to a property manager or any other person who acts on your behalf regarding your Canadian rental income. The agent must be a resident of Canada. When should you send Form NR6 to us? You should send us Form NR6 on or before January of each year, or before the first rental payment is due. Your agent must continue to withhold non- resident tax on the gross rental income until we approve, in writing, your Form NR6. What happens after we approve your Form NR6? After we approve your Form NR6, your agent can withhold non-resident tax at the rate of 25% on your net rental income (i.e., the amount of rental income available after the rental expenses have been paid). Your agent must send us the tax on or before the 15th day of the month following the month the rental income is paid or credited to you. You should discuss this obligation with your agent to make sure that the correct amount of non-resident tax is withheld and remitted to us on your behalf. If your agent does not withhold and remit this non-resident tax, we will charge compound daily interest on the amount not withheld and remitted. We may also charge a penalty. The agent has to give you two copies of an NR4 slip showing the gross amount of rental income paid or credited to you during the year and the amount of non-resident tax withheld. The agent also has to send us a completed NR4 return, as explained in Guide T4061, NR4 - Non-Resident Tax Withholding, Remitting, and Reporting. If you sent us Form NR6, do you have to file a section 216 return? If you sent us Form NR6 and we approved it for a certain year, you have to file a section 216 return for that year. You have to file a return even if you have no tax payable or you are not expecting a refund. When is your 2011 section 216 return due? If you sent us Form NR6 for 2011 and we approved it, you have to file your 2011 section 216 return by June 30, 2012. If this is the case, you must include the income and expenses from all of your Canadian rental properties. If you have a balance owing for 2011, you should pay it on or before April 30, 2012. If you are late with your payment, we will charge interest on the balance owing starting on May 1, 2012. Whether or not you completed Form NR6, you must file a section 216 return for 2011 by April 30, 2012, if the following conditions apply: - you disposed of rental property in 2011 for which you had previously claimed capital cost allowance (CCA); and - you are including the recapture of CCA on your 2011 return. Note If you have a net rental loss, you still have to file your section 216 return by the due date. What happens if you do not file your section 216 return by the due date? If we approved your Form NR6 for the year and you do not file your section 216 return by the due date, you will be subject to non-resident tax on your gross rental income. If the correct amount of this tax was not withheld at source, we will issue a non-resident tax assessment to your agent. Example Emily, a resident of Australia, rents out a property she owns in Canada. Before January 1, 2011, Emily and her agent completed Form NR6 and sent it to us, and we approved it. For 2011, she received rental income and had rental expenses as follows: Gross rental income $20,000 Minus Allowable expenses $15,000 Net rental income $5,000 Because we approved Form NR6, the agent was able to withhold and remit non- resident tax for 2011 on the net rental income (25% of $5,000) rather than on the gross rental income (25% of $20,000). Emily must file a section 216 return on or before June 30, 2012. If she does not send the return by the due date, her agent will have to pay an additional $3,750, plus interest. This $3,750 is the difference between the amount withheld on her net rental income (25% of $5,000 = $1,250) and the amount Emily would have to pay on her gross rental income (25% of $20,000 = $5,000) if she had not filed Form NR6. For more information about electing under section 216 and non-resident tax, see Interpretation Bulletin IT-393, Election Re: Tax on Rents and Timber Royalties Non-Residents, and Information Circular IC77-16, Non-Resident Income Tax. If you have disposed of the rental property and you have to include a recapture of capital cost allowance (CCA) on your section 216 return for 2011, any amount owing is due by April 30, 2012. If you do not file your section 216 return and pay your balance owing by April 30, 2012, you may be subject to a late-filing penalty and interest on the balance owing, starting on May 1, 2012. PAGE 6 General information Getting started Gather all the documents you need to complete your section 216 return. This includes any NR4 slips that have information about your rental income, and receipts for any rental expenses or deductions you plan to claim. Use the section 216 return we have included in this guide. To complete your return, follow the step-by-step instructions in the section called "Completing your section 216 return" on page 7. What do you include with your return and what records do you keep? Include one copy of your NR4 slips that show the amount of rental income and non-resident tax withheld. If you claim a credit for the non-resident tax withheld without including the NR4 slip, we may disallow your claim. This could also delay the processing of your return. The instructions in this guide will tell you when to attach other supporting documents, such as certificates, forms, schedules, or official receipts. Even if you do not have to attach certain supporting documents to your return, you should keep them for six years in case we ask to see them. Keep one copy of the return for your records. What if you are missing information? You must send us your section 216 return on time even if some of your slips or receipts are missing. If you know that you will not be able to get a slip by the due date, include the rental income and attach a note to your return saying which slips are missing and what you are doing to get them. Where should you send your return? Use the envelope included in this guide to mail your section 216 return to the International Tax Services Office. Do you have other Canadian-source income? If you have other Canadian-source income for 2011, you may have to send us a separate Canadian return to report it. If you received Canadian-source employment or business income, or a taxable capital gain from disposing of taxable Canadian property in 2011, see Guide T4058, Non-Residents and Income Tax. Disposing of your rental property If you have disposed of or are planning to dispose of your Canadian rental property, go to www.cra.gc.ca/nrdispositions or see Information Circular IC72-17, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116, for the special rules that apply. PAGE 7 After you file What happens to your return after we receive it? When we receive your return, we usually review it based on the information you provided and send you a notice of assessment based on that review. However, we may select your return for a more detailed review before we assess it. If so, and we ask you to give us documents to verify the expenses and deductions you claimed, your assessment may be delayed. We also review some returns after we have assessed them to verify the income reported or the expenses and deductions claimed. If so, we may ask you to send us your documents to verify the expenses and deductions you claimed. How do you change a return? If you need to make a change to a return you have sent us, do not send us another section 216 return for that year. Instead, send all of the following to the International Tax Services Office: - a completed Form T1-ADJ, T1 Adjustment Request, or a signed letter providing the details of your request including the year of the return you want us to change, your social insurance number (SIN), individual tax number, or temporary tax number, your address, and a telephone number where we can reach you during the day; and - supporting documents for the changes you want to make and, if you have not sent them to us before, supporting documents for your original claim. It usually takes eight weeks before we complete the adjustment and mail you a notice of reassessment. What should you do if you move? If you move, keeping us informed will ensure that next year we mail your section 216 tax package to the correct address. You can advise us by calling or writing. If you are writing, send your letter to the International Tax Services Office. Make sure you sign it, and include your SIN, individual tax number, or temporary tax number, your new address, and the date of your move. If you write on behalf of another person, including your spouse or common-law partner, include his or her SIN, individual tax number, or temporary tax number. Make sure this person signs the letter to authorize the change to his or her records. PAGE 7 Completing your section 216 return Identification Follow the instructions on the return to complete this area. Providing incomplete or incorrect information may delay the processing of your return and any refund to which you may be entitled. Personal label If you have a personal label, attach it to your return. If your name, address, social insurance number (SIN), individual tax number (ITN), or temporary tax number (TTN) is incorrect, put a line through the wrong information and print your changes clearly on the label. We need your SIN, ITN, or TTN so that we can process your return. If you have requested but not yet received a SIN, and the deadline for filing your return is near, file your return without your SIN. Attach a note to your return to let us know. We will assign you a TTN. If you are not eligible to obtain a SIN, complete Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents, and send it to us as soon as possible. Do not complete this form if you already have a SIN, ITN, or TTN. Income Line 126 - Rental income and timber royalties Report your Canadian-source rental income for the 2011 calendar year. Enter your gross rental income on line 160, and your net rental income or loss on line 126, from all your Canadian rental property. On line 126, you should also include any amount that a partnership allocated to you in its financial statements. You have to include with your return a statement showing your rental income and expenses for the year. You can use Form T776, Statement of Real Estate Rentals, to help you calculate your net rental income. Guide T4036, Rental Income, has two copies of Form T776, as well as detailed rental information. Do not complete Form T776 if you are reporting only income from timber royalties on a timber resource property or a timber limit in Canada. If you immigrated to Canada or emigrated from Canada in 2011, include only your Canadian-source rental income for the part of the year that you were a non-resident of Canada. Rental losses If you have a rental loss, show the amount in brackets. Keep in mind that you cannot use a loss you report on your section 216 return to reduce income on another Canadian return for 2011 or any prior or future tax year. As well, you cannot apply this loss to a section 216 return for any prior or future year. Also, you cannot use a loss you report on any other Canadian return to reduce income on your section 216 return. If you disposed of a rental property in 2011 for which you had previously claimed capital cost allowance (CCA) on a section 216 return, you have to include on line 126 any recapture of that CCA. If a terminal loss occurs because of the disposition, include the loss when you calculate the amount to report on line 126. Interest income If you deposited your rental income in a Canadian financial institution in 2011 and received interest income from that account, do not include the interest income on your section 216 return. The interest that you receive, or that is credited to you, is exempt from Canadian withholding tax if the payer is unrelated (at arm's length) to you. For more information, contact the International Tax Services Office. If you are in Canada or the U.S., call the Non-Resident Withholding Accounts Division at 1-800-267-3395. If you are outside Canada and the U.S., call collect at 613-952-2344. Deductions Line 208 - Registered retirement savings plan deduction You can claim a deduction for contributions you made to your Canadian registered retirement savings plan (RRSP) from March 2, 2011, to March 1, 2012, and any unused RRSP contributions made in 1991 or later. The maximum amount you can deduct cannot exceed your RRSP contribution limit. This limit is based on your earned income reported and declared on Canadian tax returns for years 1990 to 2010. You cannot claim an RRSP deduction twice (for example, once on a section 216 return and again on a return reporting other Canadian-source income). For more information about RRSPs, see Guide T4040, RRSPs and Other Registered Plans for Retirement. Line 220 - Support payments made In certain circumstances, you can claim a deduction for support payments made in 2011. However, you cannot claim a deduction for support payments twice (for example, once on a section 216 return and again on a return reporting other Canadian-source income). For more information, see Guide P102, Support Payments. Line 232 - Other deductions In certain circumstances, you can claim other deductions, such as legal fees paid in 2011 for advice or assistance in objecting to or appealing an assessment or decision under the Income Tax Act, and repayments of scholarships and research grants in 2011 that you previously reported as income on a Canadian return. PAGE 8 You cannot claim any of these deductions twice (for example, once on a section 216 return and again on a return reporting other Canadian-source income). For more information about these deductions, contact us. Also, keep in mind that you cannot use a loss you report on any other return to reduce income on your section 216 return. Refund or balance owing Complete Parts 1 and 2 on the back of the return to determine your federal tax (which includes the surtax for non-residents of Canada). Line 427 - Minimum tax carryover If you paid minimum tax on any of your 2004 to 2010 Canadian returns, but you do not have to pay minimum tax for 2011, you may be able to claim credits against your taxes for 2011 for all or part of the minimum tax you paid in those years. To calculate your claim, complete the parts of Form T691, Alternative Minimum Tax, that apply. Attach the form to your return. You cannot claim a credit for minimum tax carryover twice (for example, once on a section 216 return and again on a return reporting other Canadian-source income). Line 437 - Total non-resident tax withheld Enter the total amount of non-resident tax withheld on rental income and timber royalties you received in 2011. This amount is shown in box 17 of your NR4 slip. Do not include tax withheld on other types of Canadian-source income. Attach to your return a copy of your NR4 slip to support the amount of non-resident tax withheld on rental income and timber royalties. Line 476 - Total tax remitted for the recapture of capital cost allowance (CCA) You may have a recapture of CCA if you disposed of rental property for which you claimed a deduction for CCA on your section 216 return. Enter your share of the total amount of tax remitted for the recapture of CCA. This amount is shown on Form T2064, Certificate - Proposed Disposition of Property by a Non- Resident of Canada, or Form T2068, Certificate - The Disposition of Property by a Non-Resident of Canada. Attach copy 2 of Form T2064 or Form T2068 to your return to support the amount of tax remitted for the recapture of CCA. For more information about the disposition of rental property, see Guide T4058, Non-Residents and Income Tax. Line 484 - Refund If your total payable (line 435) is less than your total credits (line 482), enter the difference on line 484. This amount is your refund. Generally, if the difference is $2 or less, you will not receive a refund. Although you may be entitled to a refund for 2011, we may keep some or all of it to apply against any amount you owe us or are about to owe us. Direct deposit You can have your income tax refund deposited directly into your account at a financial institution in Canada. To start direct deposit, or to change information you already gave us, complete the "Direct deposit - Start or change" section at the bottom of your return. You do not have to complete this area if you already have direct deposit service and the information you gave us has not changed. Your direct deposit request will stay in effect until you change the information or cancel the service. If you are changing the bank account held in Canada into which we deposit a payment, tell us about your new bank account. In addition, do not close the old bank account before we deposit the payment into the new bank account. If, for any reason, we cannot deposit your payment into the bank account held in Canada, we will mail a cheque to the mailing address we have on file. If you need help to complete the direct deposit information, or if you want to cancel the service, contact us. Line 485 - Balance owing If your total payable (line 435) is more than your total credits (line 482), enter the difference on line 485. This amount is your balance owing. Your balance is due no later than April 30, 2012. Generally, if the difference is $2 or less for 2011, you do not have to make a payment. Note When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the Canada Revenue Agency, we consider your return to be filed on time or your payment to be paid on time if we receive it or it is postmarked on the next business day. If you or your representative has a bank account at a financial institution in Canada through which you can make a payment, you or your representative can make your payment in several different ways: - By making a payment online using My Payment. For more information, go to www.cra.gc.ca/mypayment. - By attaching to the front of your return a cheque or money order made out to the Receiver General. Enter the amount of your payment on line 486. - By mailing a cheque or money order payable to the Receiver General to: Canada Revenue Agency 875 Heron Road Ottawa ON K1A 1B1 CANADA. If you or your representative does not have a bank account at a financial institution in Canada, you or your representative can make your payment using: - an international money order drawn in Canadian dollars; - a bank draft in Canadian funds drawn on a Canadian bank (available at most foreign financial institutions); PAGE 9 - a wire transfer (for more information, go to www.cra.gc.ca/payments); or - a cheque drawn in the currency of the country in which the financial institution is located. We will convert the amount into Canadian dollars using the currency rate in effect at the time we cash your cheque. We cannot immediately negotiate a cheque drawn in Canadian funds from a financial institution outside Canada, as it may take several weeks to collect the funds from the foreign financial institution. Therefore, you should remit your payment early to avoid or reduce any interest charges. Once we receive the funds from the foreign financial institution, we will update the account accordingly. Note that because of the limits set by the banking community, we cannot accept cheques for less than $400 in Canadian funds from a financial institution outside Canada. Notes If you are making a payment by cheque or money order, write your social insurance number, individual tax number, or temporary tax number and "section 216" on the back to help us process your payment correctly. Do not mail us cash or include it with your return. If you make a payment with a cheque that your financial institution does not honour (including a cheque on which you put a "stop payment"), we will charge you a fee. Making a payment arrangement - If you cannot pay your balance owing on or before April 30, 2012, we will accept a payment arrangement only after you have reasonably tried to obtain the necessary funds by borrowing or re- arranging your financial affairs. If you cannot pay the balance in full, you should contact your tax services office to discuss a mutually acceptable payment arrangement based on your ability to pay. We still will charge daily compound interest on any outstanding balance starting May 1, 2012, until you pay it in full. PAGE 10 For more information What if you need help? If you need help after reading this publication, visit www.cra.gc.ca or contact the International Tax Services Office. You will find the address and phone numbers for this office listed on the back cover of this publication. Contacting us The address, telephone numbers, and fax number of the International Tax Services Office are listed at www.cra.gc.ca/tso and on the back cover of this guide. For faster service, call us before 10:00 a.m. or after 2:00 p.m. (Eastern Time). You can correspond by fax with the International Tax Services Office. However, because of the nature of fax services, we are not responsible for misdirected, incomplete, or illegible documents. In-person appointments - If we cannot resolve your enquiry by telephone, you can meet with a CRA employee at a tax services office. Call us to make an appointment. Forms and publications To get our forms or publications, go to www.cra.gc.ca/forms or call 1-800- 959-2221 (calls from Canada and the U.S.). If you are outside Canada and the U.S., call the International Tax Services Office. Getting personal tax information Your personal information is confidential. If you call us and ask for personal tax information, we will ask you to identify yourself and give information about the contents of your return. Representatives You can authorize a representative (such as your spouse or common-law partner, tax preparer, or accountant) to get information about your tax matters and give us information on your behalf. We will accept information from and/or provide information to your representative only after we are satisfied that you have authorized us to do so through www.cra.gc.ca/myaccount, in writing or by sending Form T1013, Authorizing or Cancelling a Representative. Your authorization will stay in effect until you cancel it, it reaches the expiry date you choose, or we receive notification of your death. Our service complaint process If you are not satisfied with the service that you have received, please contact the CRA employee with whom you have been dealing (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 Complaint. If you are still not satisfied, you can file a complaint with the taxpayers' ombudsman. For more information, go to www.cra.gc.ca/complaints or see Booklet RC4420, Information on CRA - Service Complaints. PAGE 11 International Tax Services Office International Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Regular hours of service Monday to Friday (holidays excluded) 8:15 a.m. to 5:00 p.m. (Eastern Time) Extended hours of telephone service From mid-February to the end of April Monday to Thursday (holidays excluded), 8:15 a.m. to 9:00 p.m. (Eastern Time) Friday (holidays excluded), 8:15 a.m. to 5:00 p.m. (Eastern Time) Calls from Canada and the U.S. 1-800-267-5177 Calls from outside Canada and the U.S. 613-952-3741 Fax number 613-941-2505 We accept collect calls. Your opinion counts If you have any comments or suggestions that could help us improve our publications, we would like to hear from you. Please send your comments or suggestions to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA