,canada ,rev5ue ,ag5cy                #a

        ,9come tax 9=m,n circul>
    
,numb]3 ,,ic #jj-a;,r#b
,date3 ,octob] #bb1 #bjjg
,subject3 ,volunt>y ,4closures ,program

  ,? v].n is only availa# electronic,y4

                 ,3t5ts
    
,applic,n 7,p>agraphs #a-c7
,9troduc;n 7,p>agraphs #d-g7
,pr9ciples (! ,,vdp 7,p>agraphs #h-i7
,legisl,n 7,p>agraph #aj7
,relief ,provid$ ,"u ! ,,vdp 7,p>agraphs
  #aa-ag7
  ,p5alty ,relief 7,p>agraph #aa7
  ,9t]e/ ,relief 7,p>agraphe #ab7
  ,limit,n ,p]iod on ,4cre;n = ,relief (
    ,p5alties & ,9t]e/ 7,p>agraphs
    #ac-ag7
,circum/.es ,"u ,: ,,vdp ,relief ,may 2
  ,grant$ 7,p>agraph #ah7             #a
               #jj-a;,r#b            a#a
,circum/.es ,"u ,: ,,vdp ,relief ,w ,n 2
  ,3sid]$ 7,p>agraphs #ai-ba7
,4closure ,me?ods 7,p>agraphs #bb-cj7
  8,"nd0 ,4closure ,me?od 7,p>agraph
    #be7
  8,no-,"n0 ,4closure ,me?od 7,p>agraphs
    #bf-cj7
,3di;ns (a ,valid ,4closure 7,p>agraphs
  #ca-db7
  ;i7 ,volunt>y 7,p>agraphs #cb-cd7
  ;ii7 ,-plete 7,p>agraphs #ce-cg7
  ;iii7 ,p5alty 7,p>agraph #ch7
  ;iv7 ,"o ,ye> ,pa/ ,due 7,p>agraphs
    #ci-db7
,mak+ a ,4closure--,9=m,n/,docu;t,n
  ,requir$ 7,p>agraphs #dc-de7
  ,a ,second ,4closure 0! ,same ,taxpay]
    7,p>agraph #df7
  ,au?oriz,n (a ,taxpay]'s
    ,repres5tative 7,p>agraphs #dg-di7
  ,! ,e6ective ,date (a ,4closure
    7,,edd7 7,p>agraphs #ej-ed7
,": 6,make a ,4closure 7,p>agraph #ee7
                                      #b
               #jj-a;,r#b            b#a
,d5ial (a ,4closure ,submis.n 7,p>agraph
  #ef7
,"r ( ,redress =! ,taxpay] 7,p>agraphs
  #eg-fc7
  ,second ,adm9i/rative ,review
    7,p>agraphs #eg-eh7
  ,judicial ,review 7,p>agraphs #ei-fb7
  ,notice ( ,objec;n 7,p>agraph #fc7
,ne$ ,m ,9=m,n 7,p>agraph #fd7
,-;ts 7,p>agraph #fe7

      ,applic,n 7,p>agraphs #a-c7
    
#a4 ,? 9=m,n circul> c.els & replaces
  ,9=m,n ,circul> #jj-a;,r1 ,volunt>y
  ,4closures ,program1 dat$ ,septemb]
  #cj1 #bjjb4
#b4 ,9 ? 9=m,n circul>1 ! t]m 8taxpay]0
  9cludes an 9dividual1 an employ]1 a
  corpor,n1 a "pn]%ip1 a tru/1 a ,gds &
  ,s]vices ,tax/,h>moniz$ ,sales ,tax
  7,,gst/,,hst7 regi/rant/claimant or a
  regi/]$ export] ( s(twood lumb]
  products4                           #c
               #jj-a;,r#b            c#a
#c4 ,un.s o!rwise specifi$1 all
  legislative ref];es 9 ? 9=m,n circul>
  ref] 6! ,9come ,tax ,act 7,,ita71 !
  ,excise ,tax ,act 7,,eta71 ! ,excise
  ,act1 #bjja 7,,ea1 #bjja71 ! ,air
  ,travell]s ,secur;y ,*>ge ,act
  7,,atsca71 or ! ,s(twood ,lumb]
  ,products ,export ,*>ge ,act1 #bjjf
  7,,slpeca71 & any o!r acts adm9i/]$ 0!
  ,canada ,rev5ue ,ag5cy 7,,cra74

      ,9troduc;n 7,p>agraphs #d-g7
    
#d4 ,! purpose ( ? 9=m,n circul> is
  6provide 9=m,n ab ! ,,cra's ,volunt>y
  ,4closures ,program 7,,vdp74 ,taxpay]s
  c make 4closures 6correct 9a3urate or
  9complete 9=m,n1 or 64close 9=m,n n
  previ\sly report$4 ,= example1
  taxpay]s may n h met _! tax oblig,ns
  if !y claim$ 9eligi# exp5ses1 fail$
  6remit s\rce deduc;ns or !
  ,,gst/,,hst1 or did n file an 9=m,n
  return4                             #d
               #jj-a;,r#b            d#a
#e4 ,? 9=m,n circul> provides 9=m,n on !
  4cre;n>y au?or;y (! ,m9i/] ( ,n,nal
  ,rev5ue 7,m9i/]7 "u ! ,,ita1 ! ,,eta1
  ! ,,ea1 #bjja1 z well z ! ,,atsca &!
  ,,slpeca 6grant relief 6taxpay]s 9
  a3ord.e ) specific legislative
  provi.ns4 ,x al expla9s h[ a taxpay]
  may make a 4closure1 9clud+ ! prop]
  9=m,n & docu;t,n ne$$ 6support s* a
  4closure4 ,9 a4i;n1 x \tl9es !
  adm9i/rative guidel9es ! ,,cra w foll[
  9 mak+ a deci.n :e!r 6a3ept ! 4closure
  z valid4
#f4 ,! ,,vdp applies 64closures = 9come
  tax1 excise tax1 excise duties "u !
  ,,ea1 #bjja1 s\rce deduc;ns1
  ,,gst/,,hst1 z well z *>ges "u !
  ,,atsca & ,,slpeca4
#g4 ,! 9=m,n provid$ on ! ,,vdp process
  is only a guidel9e1 is n 9t5d$ 6be
  exhau/ive1 & is n m1nt 6re/rict ! _s
  or 9t5t (! legisl,n4

                                      #e
          ,pr9ciples (! ,,vdp        e#a
           7,p>agraphs #h-i7
    
#h4 ,! ,,vdp promotes -pli.e ) ,canada's
  tax laws 05c\rag+ taxpay]s 6volunt>ily
  -e =w>d & correct previ\s omis.ns 9 _!
  d1l+s )! ,,cra4 ,taxpay]s :o make a
  valid 4closure w h 6pay ! taxes or
  *>ges plus 9t]e/1 )\t p5alty or
  prosecu;n t ! taxpay] wd o!rwise 2
  subject 6"u ! acts not$ abv4
--------------------------------------#b
#i4 ,! ,,vdp is n 9t5d$ 6s]ve z a
  vehicle = taxpay]s 69t5;n,y avoid _!
  legal oblig,ns "u ! acts adm9i/]$ 0!
  ,,cra4

       ,legisl,n 7,p>agraph #aj7
    
#aj4 ,! ,,cra has ! legislative au?or;y
  6provide relief = valid 4closures 9
  a3ord.e )! foll[+ legislative
  provi.ns3

                                      #f
               #jj-a;,r#b            a#b
    --subsec;n #bbj7#c.a7 (! ,,ita1
    --sec;n #hh & sec;n #bha.a (! ,,eta1
    --sec;n #agc & sec;n #bee.a (! ,,ea1
      #bjja1
    --sec;n #cj & sec;n #ee (! ,,atsca1
      &
    --sec;n #cg (! ,,slpeca4
    
      ,relief ,provid$ ,"u ! ,,vdp
          7,p>agraphs #aa-ag7
    
       ,p5alty ,relief 7,p>agraph
                  #aa7
    
#aa4 ,if ! ,,cra a3epts a 4closure z
  hav+ met ! 3di;ns set \ 9 ? policy1 x
  w 2 3sid]$ a valid 4closure &! taxpay]
  w n 2 *>g$ p5alties or prosecut$ )
  respect 6! 4closure4

     ,9t]e/ ,relief 7,p>agraph #ab7
    
#ab4 ,9 a4i;n 6p5alty relief1 if a
  4closure is a3ept$ z valid 0!       #g
               #jj-a;,r#b            b#b
  ,,cra1 ! ,m9i/] may grant "pial relief
  9 ! applic,n ( 9t]e/ ag/ a taxpay] 9
  respect ( assess;ts = ye>s or report+
  p]iods prec$+ ! ?ree mo/ rec5t ye>s (
  returns requir$ 6be fil$4

      ,limit,n ,p]iod on ,4cre;n =
      ,relief ( ,p5alties & ,9t]e/
          7,p>agraphs #ac-ag7
    
#ac4 ,= 9come tax submis.ns made on or
  af ,janu>y #a1 #bjje1 ! ,m9i/]'s
  abil;y 6grant relief is limit$ 6any
  tax,n ye> 7or fiscal p]iod 9 ! case (a
  "pn]%ip7 t 5d$ )9 ! previ\s #aj ye>s
  2f ! cal5d> ye> 9 : ! submis.n is
  fil$4 ,= example3 9 an 9come tax
  submis.n made on ,may #a1 #bjjg1 !
  limit,n wd apply s t relief wd only 2
  availa# =! #aiig & subsequ5t tax,n
  ye>s4
#ad4 ,un.s a submis.n 0 fil$ 2f ! #aj-
  ye> limit,n rule -+ 96e6ect on ,janu>y
                                      #h
               #jj-a;,r#b            c#b
  #a1 #bjje1 submis.ns fil$ =! #aihe
  6#aiid tax ye>s w n 2 a3ept$4
#ae4 ,= ,,gst/,,hst1 excise tax &!
  ,,slpeca1 ! limit,n p]ta9s 6submis.ns
  made on or af ,april #a1 #bjjg & is =
  report+ p]iods t 5d$ )9 ! previ\s #aj-
  ye> p]iod4 ,simil>ly1 = duties "u !
  ,,ea1 #bjja1 ! limit,n applies
  6submis.ns made on or af ,april #a1
  #bjjg & is = fiscal mon?s t 5d$ )9 !
  previ\s #aj-ye> p]iod4
#af4 ,= submis.ns "u ! ,,atsca1 ! ,m9i/]
  may1 on or 2f ! "d t is t5 cal5d> ye>s
  af ! 5d (! fiscal mon? (a p]son1 waive
  or reduce 9t]e/1 or waive or c.el
  p5alties1 paya# 0! p]son4
#ag4 ,! ,m9i/] does n h 6grant relief "u
  ! ,,vdp provi.ns4 ,ea* reque/ w 2
  review$ & decid$ on x's [n m]it4 ,if
  relief is d5i$ or "ply grant$1 ! ,,cra
  w provide ! taxpay] ) an explan,n (!
  r1sons & factors =! deci.n4

                                      #i
        ,circum/.es ,"u ,: ,,vdp     d#b
         ,relief ,may 2 ,grant$
            7,p>agraph #ah7
    
#ah4 ,relief f p5alty & prosecu;n1 z
  provid$ = "u ! ,,vdp1 may 2 3sid]$ if
  a taxpay]3
    --fail$ 6fulfill _! oblig,ns "u !
      applica# act1
    --fail$ 6report any taxa# 9come !y
      rcvd1
    --claim$ 9eligi# exp5ses on a tax
      return1
    --fail$ 6remit s\rce deduc;ns ( _!
      employees1
    --fail$ 6report an am.t (
      ,,gst/,,hst1 7: may 9clude
      undisclos$ liabilities or
      improp]ly claim$ refunds or
      rebates1 unpd tax or net tax f a
      previ\s report+ p]iod71
    --fail$ 6file 9=m,n returns1 &
    --fail$ 6report =eign s\rc$ 9come t
      is taxa# 9 ,canada4
                                     #aj
        ,circum/.es ,"u ,: ,,vdp     e#b
        ,relief ,w ,n 2 ,3sid]$
          7,p>agraphs #ai-ba7
    
#ai4 ,! foll[+1 li/s examples (
  circum/.es t wd n 2 3sid]$ "u ! ,,vdp
  policy3
    --9come tax returns ) no taxes [+ or
      ) refunds expect$2 ^! wd 2 h&l$
      us+ normal process+ proc$ures4
    --8elec;ns02 "! >e provi.ns )9 !
      v>i\s acts adm9i/]$ 0! ,,cra :
      5title taxpay]s 6*oose or 8elect0
      specific tr1t;t ( c]ta9 tax
      transac;ns1 e4g4 sec;n #baf
      returns "u ! ,,ita4
    --8adv.e pric+ >range;t02 ? is an
      agree;t 2t ! ,m9i/] ( ,n,nal
      ,rev5ue &a taxpay] t cov]s c]ta9
      tax transac;ns 2t ! taxpay] &a
      non-resid5t 5t;y4 ,! agree;t
      3firms an appropriate transf]
      pric+ me?odology1 9 adv.e1 & xs
      applic,n 6specific transac;ns =a
      specifi$ "t frame us+ c]ta9    #aa
               #jj-a;,r#b            f#b
      t]ms & 3di;ns4 ,see ,,ic #id-d1
      ,9t]n,nal ,transf] ,pric+3 ,adv.e
      ,pric+ ,>range;ts 7,,apa's7 =
      fur!r 9=m,n4
    --8rollov] provi.ns02 z elec;n
      provi.ns1 ^! all[ a taxpay] 6def]
      9come am.ts t wd o!rwise >ise on !
      transf] ( prop]ty 6a taxa#
      ,canadian corpor,n4 ,see
      ,,ic #gf-ai1 ,transf] ( ,prop]ty
      6a ,corpor,n ,"u ,sec;n #he =
      fur!r 9=m,n4
    --8bankruptcy returns02 ^! returns
      >e requir$ 6be fil$ 0! taxpay] 9 !
      ye> ( bankruptcy4
--------------------------------------#c
    --po/-assess;t reque/s = p5alty &
      9t]e/ relief3 ^! reque/s w 2
      3sid]$ z retroactive tax plann+4
#bj4 ,if ! ,,vdp is n applica# 6a
  taxpay]'s "picul> tax situ,n1 relief
  may 2 reque/$ 9 a3ord.e )! taxpay]
  relief provi.ns z describ$ 9
                                     #ab
               #jj-a;,r#b            a#c
  ,,ic #jg-a1 ,taxpay] ,relief
  ,provi.ns4
#ba4 ,= 9=m,n on reque/+ relief f p5alty
  & 9t]e/ ) respect 6,,gst/,,hst see
  ,,gst/,,hst ,memor&um ,g#ejj-c-b-a1
  ,c.ell,n or ,waiv] ( ,p5alties &
  ,9t]e/4 ,ea* (! abv-ref];ed docu;ts is
  availa# f any ,tax ,s]vices ,(fice
  7,,tso7 & f ! ,,cra website at
  _+www.cra-arc.gc.ca_:4

     ,4closure ,me?ods 7,p>agraphs
                #bb-cj7
    
#bb4 ,4closures may 2 submitt$ 6a ,,tso
  us+ ei (! two me?ods describ$ 2l 7,"nd
  or ,no-,"n74 ,ea* me?od 9cludes ! same
  3sid],n & review ( all relevant 9=m,n1
  h["e x is ! tim+ (! id5tific,n (!
  taxpay] t di6]s 9 ^! two me?ods4
#bc4 ,a submis.n m/ 2 made 9 writ+1 &
  may 2 mail$ or fax$ 6! ,,tso t has
  jurisdic;n ov] ! >ea ": ! taxpay]
  resides4 ,= busi;ses1 ? wd 2       #ac
               #jj-a;,r#b            b#c
  bas$ on _! op]at+ a4ress4 ,9=m,n z
  describ$ 9 p>agraphs #dc 6#de m/ 2
  9clud$ 9 ! submis.n4 ,see al 8,":
  6,make a ,4closure04
#bd4 ,"! may 2 circum/.es ": ! taxpay]
  _c immly submit all (! 9=m,n or
  docu;t,n =! 4closure4 ,9 ^! circum/.es
  ! ,,cra may all[ ! taxpay] a p]iod (
  "t 6submit s* 9=m,n 9 ord] 6-plete !
  4closure submis.n4 ,norm,y ? p]iod (
  "t is no m ?an #ij "ds f ! e6ective
  date ( 4closure 7,,edd7 7p>agraphs #ej
  6#ed74

        8,"nd0 ,4closure ,me?od
            7,p>agraph #be7
    
#be4 ,a 8"nd0 4closure is a 4closure 9 :
  ! id5tific,n (! taxpay] is /at$ on !
  9itial 4closure submis.n4



                                     #ad
       8,no-,"n0 ,4closure ,me?od    c#c
          7,p>agraphs #bf-cj7
    
#bf4 ,taxpay]s :o >e unsure !y want
  6proce$ )a 4closure >e giv5 an
  opportun;y 6"picipate 9 prelim9>y
  4cus.ns ab _! situ,n on a 8no-"n0
  basis4 ,^! 4cus.ns )a ,,vdp (fic] >e
  9=mal1 non-b9d+1 & g5]al 9 nature & >e
  d"o 2f ! id5t;y (! taxpay] is rev1l$4
  ,!y >e =! b5efit (! taxpay] & >e 9t5d$
  6provide 9si<t 96! ,,vdp process1 a
  bett] "u/&+ (! risks 9volv$ 9 rema9+
  non-compliant1 &! relief availa# "u !
  ,,vdp4
#bg4 ,bas$ on ! prelim9>y 9=m,n provid$
  0! taxpay] z describ$ 9 p>agraph #dd1
  ! ,,vdp (fic] may 3firm t "! is no?+
  set \ 9 ! 9=m,n provid$ t may immly
  4qualify ! taxpay] f fur!r 3sid],n "u
  ! ,,vdp4 ,if all ! requir$ 9=m,n =a
  -plete 4closure1 except =! id5t;y (!
  taxpay]1 has be5 submitt$1 ! ,,cra c
  al review1 ^u reque/1 ? prelim9>y
  9=m,n & advise1 )\t prejudice1     #ae
               #jj-a;,r#b            d#c
  on ! possi# tax implic,ns (! 4closure4
  ,? advice is bas$ on ! facts z
  submitt$ on a no-"n basis4 ,if "! is
  any 4crepancy 2t ! 9=m,n t is provid$
  &! 9=m,n t is v]ifi$ once ! taxpay] is
  id5tifi$1 ? prelim9>y advice may 2
  9validat$4
#bh4 ,! ,,cra c "utake 6provide a f9al &
  det]m9ative deci.n on a no-"n 4closure
  only af ! id5t;y (! taxpay] is "kn &
  all facts (! 4closure1 9 respect 6!
  f\r valid;y 3di;ns 7p>agraphs #ca
  6#db71 h be5 v]ifi$4 ,9 ^! circum/.es1
  ! id5t;y (! taxpay] m/ 2 provid$ )9
  #ij "ds (! ,,edd 7p>agraphs #ej 6#ed74
  ,"! w 2 no ext5.ns 6! "tframe =
  provid+ ! id5t;y (! taxpay]4
#bi4 ,9 ! ev5t a taxpay] _h previ\sly
  put =w>d a no-"n 4closure1 a subsequ5t
  no-"n 4closure =! same 9=m,n &
  taxpay]1 w n 2 3sid]$4 ,9 ord] =!
  taxpay] 6!n make use (! ,,vdp1 !y m/
  id5tify !mvs4
                                     #af
               #jj-a;,r#b            e#c
#cj4 ,! taxpay] may decide n 6proce$ )!
  no-"n 4closure4 ,!y wd !n1 h["e1 rema9
  at risk (! ,,cra f9d+ ! omis.n &
  assess+ ! applica# tax or *>ge1 p5alty
  & 9t]e/1 9 a4i;n 6possi# crim9al
  9ve/ig,n & prosecu;n4

      ,3di;ns (a ,valid ,4closure
          7,p>agraphs #ca-db7
    
#ca4 ,a 4closure m/ meet ! foll[+ f\r
  3di;ns 9 ord] 6qualify z a valid
  4closure3

       ;i7 ,volunt>y 7,p>agraphs
                #cb-cd7
    
#cb4 ,a 4closure w n qualify z a valid
  4closure1 subject 6! excep;ns 9
  p>agraph #cd1 "u ! 8volunt>y0 3di;n if
  ! ,,cra det]m9es3
    --! taxpay] 0 aw>e (1 or _h k ( an
      audit1 9ve/ig,n or o!r 5=ce;t ac;n
      set 6be 3duct$ 0! ,,cra or     #ag
               #jj-a;,r#b            f#c
      any o!r au?or;y or adm9i/r,n1 )
      respect 6! 9=m,n 2+ 4clos$ 6!
      ,,cra1 .or
    --5=ce;t ac;n relat+ 6! 4closure 0
      9itiat$ 0! ,,cra or any o!r
      au?or;y or adm9i/r,n on ! taxpay]1
      or on a p]son associat$ )1 or
      relat$ 6! taxpay] 7? 9cludes1 b is
      n re/rict$ to1 corpor,ns1
      %>ehold]s1 sp\ses & "pn]s71 or on
      a ?ird "py1 ": ! purpose & impact
      (!
--------------------------------------#d
      5=ce;t ac;n ag/ ! ?ird "py is
      su6ici5tly relat$ 6! pres5t
      4closure1 .&
    --! 5=ce;t ac;n is likely 6h uncov]$
      ! 9=m,n 2+ 4clos$4
#cc4 ,= purposes (! ,,vdp1 an 85=ce;t
  ac;n0 may 9clude1 b is n limit$ to3
    --reque/s1 dem&s or require;ts issu$
      0! ,,cra1 relat+ 6unfil$ returns1
      unremitt$ taxes/9/al;ts1 deduc;ns
      requir$ at s\rce or non-       #ah
               #jj-a;,r#b            a#d
      regi/rants2 7al? ! a=em5;n$ ac;ns
      may only p]ta9 6"o specific ye> or
      report+ p]iod1 ! proc$ure w 2
      3sid]$ 6be an 5=ce;t ac;n1 =
      purposes (! ,,vdp1 = all tax,n
      ye>s or report+ p]iods74
    --,= example3 a taxpay] has n -pli$
      ) _! fil+ require;t =! #bjjb "?
      #bjje tax,n ye>s4 ,^u det]m9+ t !
      taxpay] 0 requir$ 6file tax
      returns1 ! ,,cra issu$ a 8reque/-
      to-file0 7,=m ,,tx#aa74 ,! ,,cra
      reque/1 requir+ ! taxpay] 6file !
      #bjjc tax return1 is mail$ 6!
      taxpay] on ,july #bj1 #bjjf4 ,on
      ,augu/ #ae1 #bjjf1 ! taxpay] makes
      a 4closure & submits all (! tax
      returns 7#bjjb-bjje71 correctly
      prep>$ ) all support+ docu;t,n1
      etc4 ,! ,,cra reque/-to-file is an
      5=ce;t ac;n relat+ 6all unfil$
      returns = t taxpay]4 ,al? !
      reque/-to-file 0 =! #bjjc tax,n
      ye>1 ! 4closure wd 2 d5i$ 2c   #ai
               #jj-a;,r#b            b#d
      ! taxpay] did n volunt>ily -e =w>d
      6file ! o!r returns 2f ! ,,cra
      "utook 5=ce;t ac;n2
    --reque/s1 dem&s or require;ts : h
      be5 issu$ ) ref];e 6o!r tax a3.ts
      (! taxpay]1 "pn]s (! taxpay] or
      corpor,ns associat$ ) or relat$ 6!
      taxpay]2
    --direct 3tact 0a ,,cra employee =
      any r1son relat+ 6non-compli.e
      7e4g4 unfil$ returns1 audit1
      collec;n issues72 &/or
    --an audit1 9ve/ig,n or o!r 5=ce;t
      ac;n 0ano!r au?or;y or adm9i/r,n1
      s* z1 b n limit$ to1 a police =ce1
      securities -mis.n or prov9cial
      au?or;y4
#cd4 ,n all ,,cra 9itiat$ 5=ce;t ac;n
  may 2 cause =a 4closure 6be d5i$ 0!
  ,,cra4 ,examples ( ? 9clude3
    --a rec5t audit (a taxpay] 0 relat$
      6a s\rce deduc;ns 7payroll7 issue4
      ,! same taxpay] is submitt+ a
      4closure = an am.t (           #bj
               #jj-a;,r#b            c#d
      ,,gst/,,hst1 : 0 collect$ b n
      remitt$ 6! ,,cra z requir$4 ,"!
      may 2 no correl,n 2t ^! two tax,n
      issues & z s*1 ! 5=ce;t ac;n on !
      payroll a3.t may n 2 cause 6d5y !
      ,,gst/,,hst 4closure1 or
    --a l>ge corpor,n may 2 "u ,,cra
      audit b ! 9=m,n 2+ 4clos$ is n "p
      (! audit protocol4
    
        ;ii7 ,-plete 7,p>agraphs
                #ce-cg7
    
#ce4 ,! taxpay] m/ provide full &
  a3urate facts & docu;t,n = all tax,n
  ye>s or report+ p]iods ": "! 0
  previ\sly 9a3urate1 9complete or
  unreport$ 9=m,n relat+ 6any & all tax
  a3.ts ) : ! taxpay] is associat$4
  ,:ile ! 4closure is 2+ evaluat$ 0!
  ,,cra1 ! ,,vdp (fic] may reque/
  a4i;nal specific docu;t,n 9 ord]
  6v]ify c]ta9 details s* z rev5ue am.ts
  2+ 4clos$1 tax cr$its 2+ appli$    #ba
               #jj-a;,r#b            d#d
  =1 or exp5ses 2+ claim$4 ,! taxpay] m/
  -ply ) s* reque/s )9 ! /ipulat$
  "tframes 7see p>agraphs #ej 6#ed71 &
  provide su6ici5t detail 6all[ all (!
  facts (! case 6be v]ifi$4 ,a4i;nal
  9=m,n on require;ts = ma9ta9+ books &
  records c 2 f.d 9 ! curr5t v].n (
  ,,ic #gh-aj1 ,books & ,records
  ,ret5;n/,de/ruc;n1 = ,9come ,tax1 &=
  ,,gst/,,hst1 9 ,,gst/,,hst ,memor&um
  #ae-a1 ,g5]al ,require;ts = ,books &
  ,records 7,revis$ ,june #bjje71 =
  ,excise ,duties1 9 ,excise ,duties
  ,memor&um #i.a.a1 ,g5]al ,require;ts =
  ,books & ,records1 &= ,excise ,taxes1
  9 ,excise ,taxes & ,special ,levies
  ,memor&um ,x#f-a--,books & ,records4
#cf4 ,due 6! nature (a "picul> 4closure1
  ref]rals 6o!r programs )9 ! ,,cra may
  2 3sid]$ nec 9 ord] 6fully analyze !
  4closure4
#cg4 ,:ile ! 9=m,n provid$ 9 a 4closure
  m/ 2 -plete1 ! 4closure may n 2
  4qualifi$ simply 2c x 3ta9s m9or   #bb
               #jj-a;,r#b            e#d
  ]rors or omis.ns4 ,ea* submis.n w 2
  review$ on x's [n m]its4

     ;iii7 ,p5alty 7,p>agraph #ch7
    
#ch4 ,a 4closure m/ 9volve ! applic,n1
  or pot5tial applic,n (a p5alty4 ,!
  p5alty type may 2 a late fil+ p5alty1
  a failure 6remit p5alty1 an 9/al;t
  p5alty1 or a 4cre;n>y p5alty1 s* z an
  omis.n p5alty or a gross neglig;e
  p5alty4 ,9 ! ev5t a p5alty does n
  apply1 ! taxpay] _c seek relief "? !
  ,,vdp4 ,h["e1 ! 4clos$ 9=m,n %d / 2
  submitt$ & x w 2 h&l$ "? ! ,,cra's
  normal process+ proc$ures4

        ;iv7 ,"o ,ye> ,pa/ ,due
          7,p>agraphs #ci-db7
    
#ci4 ,! 4closure m/ 9clude 9=m,n t is3
  7;i7 at l1/ "o ye> pa/ due1 or
  7;ii7 less ?an "o ye> pa/ due ": !
    4closure is 6correct a           #bc
               #jj-a;,r#b            f#d
    previ\sly fil$ return or ": !
    4closure 3ta9s 9=m,n t al meets !
    3di;n ( subp>agraph 7;i7 abv4
#dj4 ,= example1 a taxpay] _h n fil$ tax
  returns =! ye>s #bjjj 6#bjjd4 ,on
  ,novemb] #aj1 #bjje1 ! taxpay]
  submitt$ all (! tax returns reque/+ !y
  2 3sid]$ "u ! ,,vdp4 ,al? ! #bjjd tax
  return is less ?an "o ye> pa/ due
  7fil+ d1dl9e ( ,april #cj1 #bjje7 !
  ,,cra w 3sid] ! #bjjd return z "p ( ?
  4closure1 provid$ t all o!r 3di;ns h
  be5 met4
--------------------------------------#e
#da4 ,9 3tra/1 ! #bjjd tax return wd n 2
  3sid]$ = ,,vdp tr1t;t if x 7 ! only
  return 2+ fil$4 ,9 t case1 ! #bjjd
  return wd 2 h&l$ "? ! ,,cra's normal
  process+ proc$ures4
#db4 ,! 9t5t ( sub-p>agraph #ci7;ii7
  not$ abv1 is 6all[ ! "tly correc;n (
  previ\sly fil$ returns & 6all[ !
  9clu.n ( unfil$ returns 7less ?an "o
  ye> pa/ due7 only :5 !y >e "p (a   #bd
               #jj-a;,r#b            a#e
  4closure submis.n t 9cludes 9=m,n or
  unfil$ returns t meet ! 3di;n 9 sub-
  p>agraph #ci7;i74

          ,mak+ a ,4closure--
       ,9=m,n/,docu;t,n ,requir$
          7,p>agraphs #dc-de7
    
#dc4 ,taxpay]s m/ s5d 9 a writt5
  submis.n 6make a 4closure4 ,=m
  ,,rc#aii1 ,taxpay] ,agree;t %d 2 us$
  69itiate ! 4closure4 ,a copy ( ? =m is
  availa# on ! ,,cra's website at3
  _+www.cra-arc.gc.ca_:4 ,failure 6use
  ,=m ,,rc#aii or 6provide simil> 9=m,n
  z p] ,=m ,,rc#aii1 may delay ! review
  (! 4closure4
#dd4 ,9 ord] 6support a 4closure
  submis.n1 ! foll[+ 9=m,n p]ta9+ 6!
  taxpay]'s situ,n m/ 2 submitt$3
  --! "n1 a4ress1 teleph"o numb]1 social
    9sur.e numb]1 "pn]%ip numb]1 tru/
    a3.t numb]1 busi;s numb]1 lic5se
    numb]1 ,,gst/,,hst regi/r,n      #be
               #jj-a;,r#b            b#e
    numb] or any o!r id5tific,n tax
    numb] assign$ 0! ,,cra 6! taxpay]1
    --if a no-"n 4closure1 ? 9=m,n wd n
      2 requir$2
  --! taxpay]'s po/al code1
    --if a no-"n 4closure1 only 9clude !
      f/ ?ree "*s (! taxpay]'s po/al
      code 7us$ 6det]m9e ! ,,tso t w 2
      responsi# =! file72
  --! a4ress (! taxpay]'s au?oriz$
    repres5tative1 9clud+ teleph"o & fax
    numb]s 7if applica#72
  --g5d] & age 7if an 9dividual &
    9volves a no-"n 4closure72
  --! tax,n ye>7s71 report+ p]iod7s7 or
    fiscal p]iod7s7 9volv$ 9 ! 4closure2
  --am.t (! 4closure 7": applica#72
  --type ( return7s7 9volv$3 p]sonal
    ,t#a1 ,,gst/,,hst1 corporate ,t#b1
    tru/ ,t#c1 etc42
  --type ( 9=m,n return7s7 &/or slip7s7
    9volv$ 7e4g4 ,t#c1 ,t#d1 ,t#aacd1
    ,t#aace7 7if applica#72
                                     #bf
               #jj-a;,r#b            c#e
  --type ( omis.n 7busi;s 9come1
    unremitt$ ,,gst/,,hst1 9ve/;t 9come1
    p5.n 9come1 capital ga91 etc472
  --r1son =! omis.n2
  --prim>y busi;s activ;y1 &
  --an explan,n ( h[ ! taxpay] 3sid]s t
    ea* (! f\r valid;y 3di;ns 7p>agraphs
    #ca 6#db7 h be5 met4
#de4 ,ea* 4closure submis.n m/ 9clude 5
  detail 6all[ = v]ific,n (! facts4
  ,taxpay]s &/or _! au?oriz$
  repres5tatives >e expect$ 6make all
  docu;ts1 records1 & books ( a3.t1 z
  well z any o!r requir$ 9=m,n1 availa#
  ^u reque/4

     ,a ,second ,4closure 0! ,same
        ,taxpay] 7,p>agraph #df7
    
#df4 ,taxpay]s >e expect$ 6rema9 -pliant
  af us+ ! ,,vdp4 ,"u normal circum/.es1
  a taxpay] is 5titl$ 6utilize ! b5efits
  (! ,,vdp only "o "t4 ,a second
  4closure =! same taxpay] may 2     #bg
               #jj-a;,r#b            d#e
  3sid]$ 0! ,,cra if ! circum/.es
  surr.d+ ! second 4closure >e 2y !
  taxpay]'s 3trol4 ,at ! "t ( mak+ a
  second 4closure1 a taxpay] m/ provide
  _! "n & specify t !y _h previ\sly made
  a 4closure4 ,if x is 4cov]$ dur+ !
  c\rse (! 4closure review t ! taxpay]
  _h previ\sly made a 4closure &!
  taxpay] has n 4clos$ ? fact1 ! ,,cra
  may deem ! 4closure 6be 9valid = ,,vdp
  purposes4 ,if ! second 4closure is =!
  same issue t 0 previ\sly d5i$ z
  9complete due 69=m,n n 2+ rcvd 0!
  /ipulat$ date1 !n ! second 4closure w
  2 d5i$4

        ,au?oriz,n (a ,taxpay]'s
       ,repres5tative 7,p>agraphs
                #dg-di7
    
#dg4 ,! taxpay]'s au?oriz$ repres5tative
  c make ! 4closure4 ,! taxpay] m/ grant
  prop] au?oriz,n 6! repres5tative
                                     #bh
               #jj-a;,r#b            e#e
  0submitt+ a sign$ copy (! appropriate
  au?oriz,n =m4
    --,= 9dividuals 79come tax matt]s71
      submit =m ,t#ajac1 ,au?oriz+ or
      ,c.ell+ a ,repres5tative4
    --,= all busi;s 5tities 7all busi;s
      program a3.ts71 submit =m ,,rc#ei1
      ,busi;s ,3s5t ,=m4
    --,= matt]s p]ta9+ 6,canada ,p5.n
      ,plan or ,employ;t ,9sur.e
      4closures1 submit =m ,,cpt#aci1
      ,,cpp/;,,ei--,au?oriz+ or ,c.ell+
      a ,repres5tative4
#dh4 ,! ,,cra _c 4cuss any 3fid5tial
  9=m,n )a repres5tative prior 6rcvg !
  appropriate au?oriz,n4
#di4 ,:5 a taxpay]'s au?oriz$
  repres5tative makes a 4closure1 !
  writt5 au?oriz,n %d 2 atta*$ 6t
  submis.n4 ,9 ! case (a no-"n 4closure1
  ! au?oriz,n %d 2 pres5t$ at ! same "t
  ! id5tific,n (! taxpay] is provid$4

                                     #bi
         ,! ,e6ective ,date (a       f#e
     ,4closure 7,,edd7 7,p>agraphs
                #ej-ed7
    
#ej4 ,! ,,edd is ! e>li] (3
    --! date ! ,,cra rcvs a -plet$ &
      sign$ =m ,,rc#aii1 ,taxpay]
      ,agree;t1 or
    --! date a lr1 sign$ 0! taxpay] or !
      taxpay]'s au?oriz$ repres5tative &
      3ta9+ simil> 9=m,n 7see p>agraphs
      #dc 6#de7 6,=m ,,rc#aii1 is rcvd
      0! ,,cra4
--------------------------------------#f
#ea4 ,f ? date1 provid$ t ! 4closure
  meets ! f\r valid;y 3di;ns1 ! taxpay]
  is grant$ protec;n ag/ p5alties &
  possi# prosecu;n1 reg>d+ ! am.ts
  9clud$ 9 ! 4closure4
#eb4 ,if nec1 ! taxpay] may h up 6#ij
  "ds f ! ,,edd =! submis.n ( a4i;nal
  relevant 9=m,n &/or docu;t,n t may 2
  requir$ 6-plete ! 4closure4
#ec4 ,if ? "t frame is n su6ici5t due 6!
  -plex;y (! 4closure or o!r         #cj
               #jj-a;,r#b            a#f
  extraord9>y circum/.es1 ! ,assi/ant
  ,director1 ,5=ce;t ,divi.n (! ,,tso1
  may au?orize an ext5.n ( ? p]iod1 ^u
  receipt (a writt5 reque/ f ! taxpay]4
  ,! a4i;nal 9=m,n m/ 2 provid$ )9 !
  /ipulat$ "t frame4 ,h["e1 an ext5.n w
  n 2 grant$ 6! #ij-"d "t frame 6provide
  ! taxpay]'s id5t;y "u ! no-"n 4closure
  me?od4
#ed4 ,if ! a4i;nal 9=m,n &/or docu;t,n
  is n rcvd )9 ! /ipulat$ "t frame3
    --in ! case (a "nd 4closure1 ! ,,cra
      may -m;e 5=ce;t ac;n ":9 p5alties
      & 9t]e/ >e applica# & prosecu;n
      may 2 9itiat$1 or
    --in ! case (a no-"n 4closure1 !
      file w 2 clos$4 ,! taxpay] cd !n 2
      subject 6full p5alties1 9t]e/ &
      possi# prosecu;n4
    
    


                                     #ca
         ,": 6,make a ,4closure      b#f
            7,p>agraph #ee7
    
#ee4 ,! detail$ 4closure submis.n %d 2
  =w>d$ 6! ,assi/ant ,director1 ,5=ce;t
  ,divi.n (! ,,tso t has jurisdic;n ov]
  ! >ea ": ! taxpay] resides4 ,=
  busi;ses1 ? wd 2 bas$ on _! op]at+
  a4ress4 ,6locate yr ,,tso1 pl1se click
  on ! foll[+ l9k1 ,,tso1 or 3sult !
  ,,cra website at3
  _+www.cra-arc.gc.ca_:4 ,"u limit$
  circum/.es1 a taxpay] may reque/
  6transf] a 4closure 6ano!r ,,tso4 ,?
  type ( reque/ m/ 2 adequately ju/ifi$
  9 writ+1 &! deci.n on ": ! 4closure is
  review$ w 2 at ! 4cre;n (! ,,cra4

     ,d5ial (a ,4closure ,submis.n
            7,p>agraph #ef7
    
#ef4 ,if x is det]m9$1 af ! ,,vdp (fic]
  has -plet$ evaluat+ ! 4closure
  submis.n1 t any (! f\r valid;y 3di;ns
                                     #cb
               #jj-a;,r#b            c#f
  h n be5 met2 ! taxpay] wd !n 2 advis$
  9 writ+ t3
    --! 4closure is 2+ d5i$1
    --! 4clos$ 9=m,n may 2 ref]r$ 6ano!r
      ,,cra program >ea1
    --! 4clos$ 9=m,n may result 9 an
      assess;t or reassess;t1
    --p5alties & 9t]e/ may 2 levi$1 &
    --in c]ta9 circum/.es1 an 9ve/ig,n &
      prosecu;n may 2 9itiat$4
    
       ,"r ( ,redress =! ,taxpay]
          7,p>agraphs #eg-fc7
    
     ,second ,adm9i/rative ,review
          7,p>agraphs #eg-eh7
    
#eg4 ,"! is no "r ( objec;n "u ! ,acts
  m5;n$ 9 p>agraph #c ( ? 9=m,n circul>1
  =a taxpay] 64pute a 4cre;n>y deci.n t
  d5i$ relief1 or all[$ only "pial
  relief4 ,h["e1 if ! taxpay] 2lieves t
  ! ,m9i/] has n ex]cis$ 4cre;n 9 a fair
  & r1sona# mann]1 ! taxpay] may     #cc
               #jj-a;,r#b            d#f
  reque/ 9 writ+1 t ! ,director (! ,,tso
  ": ! orig9al deci.n 0 issu$1 review &
  reconsid] ! orig9al deci.n4 ,! taxpay]
  has ! opportun;y at t "t 6make a4i;nal
  repres5t,ns =! ,,cra 63sid]4 ,! ,,cra
  w n 3sid] a reque/ =a second review if
  a 4closure 0 d5i$ 2c ! 9=m,n 0 n
  previ\sly submitt$ )9 ! /ipulat$ "t
  frame4
#eh4 ,! ,director may designate a
  delegat$ au?or;y1 n 9volv$ 9 ! previ\s
  review & deci.n1 6c>ry \ ! second
  adm9i/rative review on _! 2half4

     ,judicial ,review 7,p>agraphs
                #ei-fb7
    
#ei4 ,": a taxpay] does n 2lieve !
  ,m9i/] ex]cis$ 4cre;n 9 a fair &
  r1sona# mann]1 ! taxpay] may make an
  applic,n 6! ,f$]al ,c\rt =a judicial
  review (! ,m9i/]'s 4cre;n>y deci.n1
  pursuant 6sec;n #ah.a (! ,f$]al ,c\rts
  ,act1 )9 #cj "ds f ! date !        #cd
               #jj-a;,r#b            e#f
  notific,n (! deci.n 0 -municat$ 6!
  taxpay]4
#fj4 ,6reque/ a judicial review1 !
  taxpay] m/ s5d a -plet$ ,=m #cja1
  ,notice ( ,applic,n1 )! appropriate
  fil+ fee1 6! regi/r> (! ,f$]al ,c\rt4
  ,= m 9=m,n on h[ 6file an applic,n =
  judicial review or o!r g5]al 5quiries1
  3tact ! ,c\rts ,adm9i/r,n ,s]vice at
  #fac-iib-dbch1 or a3ess _! website at
  _+www.cas-satj.gc.ca_:4
#fa4 ,if ! ,f$]al ,c\rt is (! view t !
  ,m9i/]'s 4cre;n 0 n prop]ly ex]cis$1 !
  ,c\rt w g5],y n sub/itute ! ,m9i/]'s
  deci.n b r1 w ref] ! reque/ back 6!
  ,,cra = reconsid],n4
#fb4 ,z a g5]al rule1 taxpay]s %d reque/
  a second adm9i/rative review f ! ,,cra
  2f fil+ an applic,n =a judicial review
  )! ,f$]al ,c\rt4



                                     #ce
           ,notice ( ,objec;n        f#f
            7,p>agraph #fc7
    
#fc4 ,9 ! ev5t ! taxpay]'s 4closure
  result$ 9 an assess;t or reassess;t 6:
  ! taxpay] 4agrees1 ! taxpay] is 5titl$
  6file a ,notice ( ,objec;n 6! assess;t
  or reassess;t4 ,! ,notice %d 2 a4ress$
  6! ,*ief ( ,app1ls 9 ! taxpay]'s
  ,,tso4
--------------------------------------#g
     ,ne$ ,m ,9=m,n 7,p>agraph #fd7
    
#fd4 ,= m 9=m,n on ! ,volunt>y
  ,4closures ,program1 or = 3tact+ !
  ,,tso's1 pl1se click on ! l9ks1 or
  3sult ! ,,cra website at3
  _+www.cra-arc.gc.ca_:4






                                     #cf
         ,-;ts 7,p>agraph #fe7       a#g
    
#fe4 ,if y h any -;ts ab ? 9=m,n
  circul>1 pl1se write 6u at3

  ,5=ce;t & ,4closures ,directorate
  ,canada ,rev5ue ,ag5cy
  ,ottawa ,,on ,k#a;,a #j;,l#e
















                                     #cg