Terms and conditions

Using files located on non-Government of Canada servers

To improve the functionality of Government of Canada websites, certain files (such as open source libraries, images and scripts) may be delivered automatically to your browser via a trusted third-party server or content delivery network. The delivery of these files is intended to provide a seamless user experience by speeding response times and avoiding the need for each visitor to download these files. Where applicable, specific privacy statements covering these files are included in our Privacy notice.

Providing content in Canada's official languages

The Official Languages Act, the Official Languages (Communications with and Services to the Public) Regulations and Treasury Board policy requirements establish when we use both English and French to provide services to or communicate with members of the public. When there is no obligation to provide information in both official languages, content may be available in one official language only. Information provided by organizations not subject to the Official Languages Act is in the language(s) provided. Information provided in a language other than English or French is only for the convenience of our visitors.

Linking to non-Government of Canada websites

Links to websites not under the control of the Government of Canada, including those to our social media accounts, are provided solely for the convenience of our website visitors. We are not responsible for the accuracy, currency, or reliability of the content of such websites. The Government of Canada does not offer any guarantee in that regard and is not responsible for the information found through these links, nor does it endorse the sites and their content.

Visitors should also be aware that information offered by non-Government of Canada sites to which this website links is not subject to the Privacy Act or the Official Languages Act and may not be accessible to persons with disabilities. The information offered may be available only in the language(s) used by the sites in question. With respect to privacy, visitors should research the privacy policies of these non-government websites before providing personal information.

Ownership and usage of content provided on this website

Materials on this website were produced and/or compiled by the CRA for the purpose of providing Canadians with access to information about the programs and services offered by the Government of Canada. You may use and reproduce the materials as follows:

Non-commercial reproduction

Unless otherwise specified you may reproduce the materials in whole or in part for non-commercial purposes, and in any format, without charge or further permission, provided you do the following:

  • Exercise due diligence in ensuring the accuracy of the materials reproduced;
  • Indicate both the complete title of the materials reproduced, as well as the author (where available); and
  • Indicate that the reproduction is a copy of the version available at [URL where original document is available].

Commercial reproduction

Unless otherwise specified, you may not reproduce materials on this site, in whole or in part, for the purposes of commercial redistribution without prior written permission from the Government of Canada's copyright administrator, Public Works and Government Services Canada (PWGSC). To obtain permission to reproduce Government of Canada materials on this site for commercial purposes, Apply for Crown Copyright Clearance or write to:

Public Works and Government Services Canada
Publishing and Depository Services
4th Floor
350 Albert Street
Ottawa ON  K1A 0S5
CANADA
copyright.droitdauteur@pwgsc.gc.ca

Some of the content on this site may be subject to the copyright of another party. Where information has been produced or copyright is not held by Government of Canada, the materials are protected under the Copyright Act, and international agreements. Details concerning copyright ownership are indicated on the relevant page(s).

Trademark notice

The official symbols of the Government of Canada, including the Canada Wordmark, the Arms of Canada, and the flag symbol may not be reproduced, whether for commercial or non-commercial purposes, without prior written authorization.

Our commitment to accessibility

The Government of Canada is committed to achieving a high standard of accessibility as defined in the Standard on Web Accessibility and the Standard on Optimizing Websites and Applications for Mobile Devices. In the event of difficulty using our webpages, applications or device-based mobile applications, please contact us for assistance or to obtain alternative formats such as regular print, braille, or another appropriate format.

Interacting with us on social media

This notice has been written to explain how the CRA interacts with the public on social media platforms.

Content and frequency

We use our social media accounts as an alternative method of sharing the content posted on our website and interacting with our stakeholders. By following our social media accounts (by "following," "liking" or "subscribing"), you can expect to see information about the programs and services we provide.

We understand that the web is a 24/7 medium, and your comments are welcome at any time. You should expect to see new content posted weekdays during business hours. Comments submitted after hours or on weekends will be read and responded to as soon as possible.

Because the servers of social media platforms are managed by a third party, our social media accounts are subject to downtime that may be out of our control. As such, we accept no responsibility for platforms becoming unresponsive or unavailable.

Links to other websites and ads

Our social media accounts may post or display links or ads for websites that are not under our control. These links are provided solely for the convenience of users. The Government of Canada is not responsible for the information found through these links or ads, nor does it endorse the sites or their content.

Following, favouriting and subscribing

Our decision to "follow," "favourite," or "subscribe" to another social media account does not imply an endorsement of that account, channel, page, or site, and neither does sharing (retweeting, reposting, or linking to) content from another user.

Comments and interaction

We will read comments and participate in discussions when appropriate. We ask that your comments be relevant and respectful. We reserve the right to delete comments that violate this notice, and the user may be blocked and reported to prevent further inappropriate comments.

We cannot engage in issues of party politics or answer questions that break the rules of this notice.

We reserve the right to edit or remove comments that:

  • Contain personal information;
  • Are contrary to the principles of the Canadian Charter of Rights and Freedoms;
  • Express racist, hateful, sexist, homophobic, slanderous, insulting or life-threatening messages;
  • Put forward serious, unproven, or inaccurate accusations against individuals or organizations;
  • Are aggressive, coarse, violent, obscene, or pornographic;
  • Are offensive, rude, or abusive to an individual or an organization;
  • Are not sent by the author or are put forward for advertising purposes;
  • Encourage illegal activity;
  • Contain announcements from labour or political organizations;
  • Are written in a language other than English or French;
  • Are unintelligible or irrelevant;
  • Are repetitive or spam; and
  • Do not, in our opinion, add to the normal flow of the discussion.

In short, please be respectful and make sure that your comments are relevant to where they are posted. The views of users commenting on our social media accounts do not necessarily represent the views of the CRA or the Government of Canada.

Accessibility of social media platforms

Social media platforms are third-party service providers and are not bound by Government of Canada standards for web accessibility.

If you have difficulty accessing content on our social media accounts, please contact us and we will try to solve the problem or provide you with the information in a different format.

Copyright

Information that we post is subject to the Copyright Act.

Privacy

Our social media accounts are not Government of Canada websites and represent only our presence on third-party service providers. For more information, please refer to our Privacy notice regarding third-party social media.

Official languages

Many social media platforms have multiple language options and provide instructions on how to set your preferences. The Government of Canada respects the Official Languages Act and is committed to ensuring that our information is available in both French and English and that both versions are of equal quality.

We reply to comments in the official language in which they are posted. If we think the response is a question of general public interest, we may respond in both official languages.

We may share links that direct users to sites of organizations or other entities that are not subject to the Official Languages Act and available only in the language(s) in which they are written. When content is available in only one language, we make an effort to provide similar content in the other official language.

Questions and media requests

See Media contact list for media contact information.

Security

The CRA takes the security of all taxpayer information very seriously. See our Security section for details.