Info Source

Sources of Federal Government and Employee Information

Table of Contents

Introduction to Info Source

General Information

Institutional Functions, Programs and Activities

Internal Services

CRA Manuals

Additional Information

CRA Reading Rooms Services

Appendix - Personal Information Banks (PIB)

Introduction to Info Source

Info Source: Sources of Federal Government and Employee Information provides information about the functions, programs, activities and related information holdings of government institutions subject to the Access to Information Act and the Privacy Act. It provides individuals and employees of the government (current and former) with relevant information to access personal information about themselves held by government institutions subject to the Privacy Act and to exercise their rights under the Privacy Act.

The Introduction and an index of institutions subject to the Access to Information Act and the Privacy Act are available centrally.

The Access to Information Act and the Privacy Act assign overall responsibility to the President of Treasury Board (as the designated Minister) for the government-wide administration of the legislation.

General Information

Background

In 1927, the Department of National Revenue Act established the Department of National Revenue by renaming the Department of Customs and Excise. The Department was responsible for assessing and collecting duty and tax, monitoring the movement of people and goods across the Canadian border, and protecting Canadian industries from foreign competition.

The same act created a second department to collect income tax, a responsibility that a commissioner from the Department of Finance had been meeting. Both departments had the same minister, but each had its own departmental organization and deputy minister.

On April 29, 1999, Parliament passed the Canada Customs and Revenue Agency Act, which established the Canada Customs and Revenue Agency (now the Canada Revenue Agency). The change in status from department to agency, which took place on November 1, 1999, has helped build a modern organization that is committed to leadership, innovation, and client service.

On December 12, 2003 the government announced the creation of the Canada Border Services Agency (CBSA), which is responsible for Canada's customs operations. Two years later, on December 12, 2005, legislation came into effect to legally change our name to Canada Revenue Agency (CRA).

The Canada Revenue Agency (CRA) administers tax legislation and regulations, such as the Income Tax Act and the Excise Tax Act, for the Government of Canada and for most provinces and territories. The Agency also administers various social and economic benefit and incentive programs delivered through the tax system. The CRA Annual Report to Parliament is tabled in Parliament by the Minister of National Revenue, pursuant to the statutory requirements of the Canada Revenue Agency Act.

Responsibilities

The Canada Revenue Agency (CRA) is the principal revenue collector in the country and is responsible for distributing benefit payments to millions of Canadians each year.

The Agency was created to: provide better service to Canadians; offer more efficient and more effective delivery of government programs; foster closer relationships with provinces and other levels of government for which the CRA delivers programs; and provide better accountability.

The CRA contributes to two of the Government of Canada’s strategic outcomes: Federal organizations that support all departments and agencies; and Income security and employment for Canadians.

The CRA is mandated to administer tax, benefit, and other programs on behalf of the Government of Canada and provincial, territorial, and certain First Nations governments. The CRA exercises its mandate within a framework of complex laws enacted by Parliament, as well as by provincial and territorial legislatures. Our mandate reflects the broad role that we assume in the lives of Canadians.

No other public organization touches the lives of more Canadians on a daily basis than the CRA. Each year, we collect billions of dollars in tax revenue and deliver income-based benefits, credits, and other services that help families and children, low- and moderate-income households, and persons with disabilities. These programs contribute directly to the economic and social well-being of Canadians.

The following two strategic outcomes summarize our contribution to Canadian society: Taxpayers meet their obligations and Canada’s revenue base is protected; and eligible families and individuals receive timely and correct benefit payments. In addition to the administration of income tax and benefit programs, the CRA now administers the harmonized sales tax (HST) for five provinces.

The CRA also verifies taxpayer income levels in support of a wide variety of federal, provincial, and territorial programs, ranging from student loans to health care initiatives. In addition, we provide other services, such as the Refund Set-Off Program, through which we aid other federal agencies and departments, as well as provincial and territorial governments, in the collection of debts that might otherwise become uncollectible.

Institutional Functions, Programs and Activities

Taxpayer and Business Assistance

The Taxpayer and Business Assistance program is committed to providing taxpayers with the accurate and timely information they need to comply with Canada’s tax laws. Our website is organized according to taxpayer needs, providing detailed information about CRA programs and services for individuals and families, businesses, charities and giving, and representatives. Taxpayers with more complex information needs can contact our call centres, refer to our technical interpretations, or consult our advance rulings services. To further support taxpayers, we monitor charities and administer registered plans to ensure they meet legislative requirements.

Tax Information Services and Assistance

The Tax Information Services and Assistance sub-program gives taxpayers the accurate and timely information they need to comply with Canada’s tax laws. It provides this information on the CRA website, in response to enquiries, and in printed products.

Taxpayer Services - Enquiries Program - Class of Records
Description: Information on the enquiries service to the general public with respect to telephone, in-person appointments, and correspondence workloads.
Document Types: National policy and guidelines for the enquiries service; resource allocation documents for these workloads; directives to field offices; research on the nature of enquiries received; research on new technologies and the development and maintenance of various informatics systems; statistics on performance of telephone services; telephone services reports.
Record Number: CRA ABSB 141

Taxpayer Services - Returns and Guides - Class of Records
Description: Information on publications relating to T1 (individual), T2 (corporate) and T3 (trust) returns, information requests, Non-Profit Organization and Special Elective income tax guides, returns, schedules, related forms, GST/HST guides and forms, source deduction public forms and guides, tax pamphlets and related Web content for use by the general public.
Document Types: Forms; guides; brochures; directives; manuals; application policies; information circulars; information bulletins; correspondence, liaison memoranda and consultations with provinces and territories; estimates and budgets; evaluation reports; person-year utilization; suggestions for improvements to publications; correspondence to and from field operations; guidelines and procedures; copies of relevant legislation, regulations and policies.
Record Number: CRA ABSB 176

Registered Plans

The Registered Plans sub-program enforces the provisions of the Income Tax Act relating to deferred income and savings plans by registering and monitoring the plans and by approving the deductibility of employer contributions to defined benefit pension plans. It also gives information about registered plans on the CRA website and in response to enquiries..

Registered Retirement and Deferred Income and Savings Plans - Class of Records
Description: Records created by this program include those required for the registration, approval of amendments and funding as well as audits of Registered Pension Plans (RPP), Deferred Profit Sharing Plans (DPSP), Registered Education Savings Plans (RESP), Registered Disability Savings Plans (RDSP), Supplementary Unemployment Benefit Plans (SUBP), Registered Retirement Savings Plans (RRSP), Registered Retirement Income Funds (RRIF), Registered Investments (RI), Tax-Free Savings Accounts (TFSA), and the Pooled Registered Pension Plans (PRPPs). Records created also include those required for actuarial advice and analysis relating to deferred income plans; development of forms, publications, training, manuals and other information listed below.
Notes: Information concerning these ten deferred income programs is also available on the Registered plans website.
Document Types: Forms, newsletters, guides, information circulars, folios, interpretation bulletins, compliance bulletins, actuarial bulletins, minutes of consultation sessions, frequently asked questions, pension adjustments, past service pension adjustments and pension adjustment reversals charts, the mandate and organization of the Registered Plans Directorate, client files submitted for registration, supplementary files relating to the audit of these files, research and subject files on specific provisions, letters to and from taxpayers, manuals, and instructional guidelines.
Record Number: CRA LPRAB 117

Charities - Public Safety and Anti-Terrorism

The Charities – Public Safety and Anti-Terrorism sub-program protects the integrity of the registration system for charities under Canada’s Income Tax Act by screening applications and monitoring registered charities for risks of terrorist involvement.

Charities - Public Safety and Anti-Terrorism - Class of Records
Description: The Public Safety and Anti-Terrorism (PSAT) program within the Charities Directorate creates, collects, and maintains client files and subject matter files relating to the administration and enforcement of the charity provisions of the Income Tax Act and the Charities Registration (Security Information) Act. Client files relate to applicants for registration as a charity and registered charities under the Income Tax Act. The program also maintains subject matter files relating to the administration of the Income Tax Act, the application of common law as it relates to the registration of charities, terrorism, and Canada's legal regime relating to terrorism.
Notes: The confidentiality provisions of the Income Tax Act prevent information contained in these program records concerning specific taxpayers from being disclosed without the written authorization of the taxpayers involved. However, certain information about registered and previously registered charities is disclosed where the release of any or all of the information is permitted by law under subsection 241 of the Income Tax Act.
Document Types: Application files (including governing documents, list of current directors, trustees or like officials, contact person information, project activity information, documents of support, budgets), correspondence (letters, memoranda, briefing notes) interpretations, annual information returns (Forms T3010 and T2052), audit reports, copies of court cases; administrative and operational guidelines relating to registration; and statistical information.
Record Number: CRA LPRAB 042

Policy, Rulings and Interpretations

The Policy, Rulings, and Interpretations sub-program offers taxpayers, registrants, and tax intermediaries binding rulings and non-binding interpretations of the acts the CRA administers (including the Canada Pension Plan and the Employment Insurance Act). In doing so, it gives taxpayers early certainty by explaining how the law applies to specific situations. It also works closely with the Department of Finance Canada in developing legislative policy and providing legislative policy and administrative services to other Canadian government organizations.

Advance Income Tax Rulings and Technical Interpretations - Class of Records
Description: Includes records related to advance income tax rulings, technical interpretations, and correspondence on matters relating to interpretations of the Income Tax Act and Regulations, all related statutes, and the Income Tax Conventions, which Canada has with other countries.
Notes: Advance Income Tax Rulings and technical interpretations are severed and distributed to various commercial publishers of tax information, on a weekly basis. The severed versions of the documents are available for viewing by appointment in CRA’s public reading rooms.
Document Types: Correspondence (relating to rulings and interpretations); advance income tax rulings; technical interpretations; interpretation bulletins; income tax folios; technical publications; published advance income tax rulings; published technical interpretations; legal opinions; memoranda; letters; notes; faxes; e-mails; briefing notes; agendas; minutes; drafts and final copies of correspondence; working papers; contracts; reports; internal and external enquiries; speeches; presentations; tax conference communications; and copies of relevant legislation, regulations and policies.
Record Number: CRA LPRAB 041

Canada Pension Plan and Employment Insurance Rulings Program - Class of Records 
Description: Includes records related to the pensionability, insurability, and determination thereof, of an employment and the employment status of workers; establishment of the pensionability and insurability of earnings; records related to the Social Security Agreements; elections under the Canada Pension Plan; and operational and administrative policy and program information related to the Canada Pension Plan and Employment Insurance (CPP/EI).
Document Types: CPP/EI application files; business cases; Social Security Agreements; certificates and extensions; correspondence (letters, memoranda, emails, briefing notes); procedural manuals; CPP/EI forms; presentations; lecture notes; agendas; meeting minutes; publications; policies; ministerial correspondence; training and learning manuals; corporate reports; project reports; program evaluation and recommendations reports; statistical reports; program guides; and information guides.
Record Number: CRA LPRAB 187

Delegations - Class of Records 
Description: Information, correspondence (intra-Agency) and other background material relating to new ministerial delegation of program powers or amending existing delegations and memoranda between the Commissioner and the Minister. This includes written material from other departments (Department of Finance), background information, and legal opinions.
Document Types: Liaison with other directorate and branches; subject matter filed by act containing materials related to amendment; chronological file containing master copies of all communications from the Commissioner to the Minister.
Record Number: CRA LPRAB 690

Excise and GST /HST Rulings and Interpretations - Class of Records 
Description: Includes records related to Excise and GST/HST rulings and interpretations of the Excise Tax Act, Air Travellers Security Charge Act, Softwood Lumber Products Export Charge Act, 2006, Importation of Intoxicating Liquors Act, Excise Act and the Excise Act, 2001.
Notes: Severed headquarters rulings are available through commercial publishers.
Document Types: Technical interpretation and ruling letters, regulations, policies, technical publications, subject files, requests for rulings and interpretations, legal opinions, memoranda, internal training materials, speeches and presentations, tax conference question and answers, copies of relevant legislation and functional policies and procedures.
Record Number: CRA LPRAB 140

Excise and GST/HST Remissions - Class of Records 
Description: Includes records related to each person applying for remission with respect to the goods and services tax (GST)/harmonized sales tax (HST), air travellers security charge, softwood lumber products export charge, excise taxes or duties, or the former federal sales tax (FST). Cases are referred by CRA tax services offices, tax professionals, federal or provincial Members of Parliament, or individual taxpayers/registrants.
Notes: The confidentiality provisions of the Excise Tax Act and the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006 and the Air Travellers Security Charge Act prevent information contained in these program records concerning specific taxpayers from being disclosed without the written authorization of the taxpayers involved
Document Types: Correspondence with clients, taxpayers, and other government departments; copies of court cases, and administrative and operational guidelines relating to remission. Client files are filed alphabetically and include the remission request and all background information related to the request, i.e., audit files, objection files, Revenue Collections details.
Record Number: CRA LPRAB 816

Remissions -Taxpayer Files - Class of Records
Description: There is a taxpayer file for each applicant for remission under the Income Tax Act. Information and research on complex tax issues, cases referred by the regional offices and the taxpaying public.
Notes: The confidentiality provisions of the Income Tax Act prevent information contained in these program records concerning specific taxpayers from being disclosed without the written authorization of the taxpayers involved.
Document Types: Taxpayer files are filed numerically and may include request, determination of eligibility, interpretations, forms, copies of returns, and audit reports. May contain correspondence with taxpayers or their representatives, and other government departments, copies of court cases, and administrative and operational guidelines relating to remission.
Record Number: CRA LPRAB 700

Excise Duties - Class of Records
Description: Includes information related to licensing and auditing of the books and records of persons licensed or registered under the Excise Act and Excise Act, 2001. Also includes information concerning enforcement support activities under these Acts.
Document Types: Taxpayer licensing and audit files.
Record Number: CRA LPRAB 075

Excise Taxes and Special Levies - Class of Records
Description: Includes records related to the licensing of persons under the Excise Tax Act and those products subject to excise tax or the Green Levy.
Notes: Excise taxes on wine and tobacco products were repealed, effective July 1, 2003. Excise tax on automobiles over specified weights was repealed effective March 20, 2007, which coincides with the coming into force of the Green Levy on fuel-inefficient vehicles
Document Types: Taxpayer licensing and audit files.
Record Number: CRA LPRAB 030

Federal Sales Tax (FST) - Rulings - Class of Records
Description: Information on the eligibility of companies or commodities for exemption from sales or excise taxes; eligibility for refund in the form of rulings precedent and policy setting; Tariff Board, Canadian International Trade Tribunal and court decisions in fields such as manufacturers and producers, values for tax, refunds, conditional exemptions, containers and coverings, clothing and footwear, and other general commodity headings.
Notes: These records are from the old tax system.
Document Types: Technical interpretation and ruling letters.
Record Number: CRA LPRAB 810

Field Development - Class of Records
Description: Information on branch training initiatives and programs related to tax interpretations for both rulings and interpretations officers and auditors in the field and at headquarters.
Document Types: Program reports and recommendations; program guidelines; learning materials.
Record Number: CRA LPRAB 800

Tax Treaty and Other International Related Information - Class of Records
Description: Information related to tax treaties, tax information exchange agreements (TIEAs), the Doctrine of Sovereign Immunity, and international organizations, including work with the Organisation for Economic Cooperation and Development specifically, Working Party 1 on Tax Conventions and Related Questions, Working Party 10 on Exchange of Information and Tax Compliance, the Forum on Harmful Tax Practices, and the Global Forum on Transparency and Exchange of Information, Working Group on Treaty Relief and Compliance Enhancement. Information related to tax treaties and TIEAs include notes from negotiations, competent authority agreements, interpretation of Canada's tax treaties, as well as issues raised with, and advice given to, the Department of Finance.
Document Types: Tax treaties, exchange agreements.|
Record Number: CRA LPRAB 650

Interpretations - Class of Records
Description: Information and research on complex tax issues, cases referred by the regional offices, importers, registrants, rebate claimants and the taxpaying public, and questions resulting from legislative policy changes, such as budget resolutions and Ways and Means motions.
Document Types: General correspondence from taxpayers, consultants, and representative industries on specific tax rulings by commodity subject, e.g., transportation, aircraft, foodstuffs, fuel, and electricity.
Record Number: CRA LPRAB 795

Legislative Amendments - Class of Records
Description: Information on significant or problematic legislative matters for the Acts administered by the CRA.
Document Types: Research, correspondence, discussion notes and recommendations relating to potential amendments to the Excise Tax Act, Excise Act, Excise Act 2001, Air Travellers Security Charge Act, Softwood Lumber Products Export Charge Act 2006, Parts IV, VII and VII.1of the Employment Insurance Act, Part 1 of the Canada Pension Plan, Children's Special Allowances Act, Tax Rebate Discounting Act and the Income Tax Act. The files contain both technical and policy information relating to legislative issues. They may also contain legal opinions, CRA correspondence, specific taxpayer information, and referrals to the Department of Finance. Other files include minister's mail, ATIP requests, and subject matter issues.
Record Number: CRA LPRAB 670

Proposed and Enacted Amendments - Class of Records
Description: Information on memoranda, discussion papers, and other background material in connection with proposed amendments. This material is maintained in confidential files until each amendment is passed by Parliament. Some of the material may remain classified as confidential even after a proposed amendment is enacted such as written material from other departments (Department of Finance), background information, and legal opinions.
Document Types: Correspondence and liaison memoranda with other divisions, the Department of Finance and other government departments; subject matter files, by section of the Income Tax Act, containing all material related to a given amendment.
Record Number: CRA LPRAB 037

Provincial Related Information - Class of Records
Description: Information on dealings with the Department of Finance, provincial governments, and other divisions within the Agency on the administration and interpretation of the law, collection agreements and changes to provincial law including draft amendments, and information on correspondence and other background material in connection with proposed provincial programs. Draft amendments are maintained in confidential files until each amendment is tabled. Some of the material on proposed programs may remain classified as secret.
Document Types: Interpretation of federal and provincial income tax acts; provincial budget changes, proposed and enacted; interpretation of collection agreements; administration of collection agreements, correspondence and liaison memoranda with other divisions, the Department of Finance, provincial governments and other government departments.
Record Number: CRA LPRAB 081

Regulations - Class of Records
Description: Information on memoranda, discussion papers, correspondence, and other background material relating to new regulations or amending existing ones; copies of Orders in Council and schedules thereto, submission letters, and communications between the Commissioner and the Minister. Some of the material is confidential and may not be released. This includes written material from other departments (Department of Finance), background information, and legal opinions.
Document Types: Liaison with other divisions, departments or agencies; subject matter filed by regulation part number containing materials related to amendment; chronological file containing master copies of all amendments and communications from the Commissioner to the Minister.
Record Number: CRA LPRAB 038

Relations with Aboriginal Client Governments - Class of Records
Description: Information holdings on policy and agency-wide co-ordination for Aboriginal Taxation Issues; secretariat functions for the Aboriginal taxation Issues Committee point of contact with Aboriginal Affairs and Northern Development Canada, Department of Finance, Department of Justice, and other government departments.
Document Types: Aboriginal policy issues; land claims; self-government agreements; and Indian remission orders.
Record Number: CRA SIB 710

Social Security Agreements - Class of Records
Description: Information on the negotiation of social security agreements with foreign governments in conjunction with Human Resources and Skills Development Canada, and the implementation of these agreements. Canada has social security agreements with over 50 countries.
Document Types: Negotiations of the agreements; implementation of the agreements.
Record Number: CRA LPRAB 091

Softwood Lumber Export Charge - Class of Records
Description: Includes information related to auditing of the books and records of persons registered under the Softwood Lumber Products Export Charge Act, 2006.
Document Types: Audit files.
Record Number: CRA LPRAB 074

Technical Publications and Programs (Headquarters) - Class of Records 
Description: Excise and GST/HST technical information necessary for registrants and licensees to comply voluntarily with the Excise and GST/HST legislation is published electronically.
Document Types: Publications (memoranda, policy statements, info sheets, notices, technical bulletins, Excise and GST/HST News).
Record Number: CRA LPRAB 815

Charities

The Charities sub-program is responsible for administering the national registration program for charities, registered Canadian amateur athletic associations, and registered national arts service organizations. It is also responsible for activities that span the full spectrum of the compliance continuum, including registration, communications and outreach, processing and examination, audit and enforcement, and policy and technical guidance..

Charities Directorate - Client Files and Subject Matter Files - Class of Records
Description: There is a client file for each applicant for registration as a charity, Canadian amateur athletic association (CAAA), or national arts service organization (NASO) under the Income Tax Act. The Directorate also maintains subject matter files relating to the administration of the Income Tax Act and the application of Common Law as it relates to the registration of charities, CAAAs, and NASOs.
Notes: The confidentiality provisions of the Income Tax Act prevent information contained in these program records concerning specific taxpayers from being disclosed without the written authorization of the taxpayers involved. However, certain information about registered and previously registered charities is available to the public. Beginning with the 2000 taxation year, the annual information returns filed by registered charities can be found on the Charities Web site. Copies of publicly available documents including charities' governing documents, information provided in prescribed form, names of directors/trustees, notifications of registrations, letters outlining reasons why registration was revoked , financial statements filed with T3010s, letters relating to suspensions or assessments of tax or penalty, and applications for special status or an exemption under the Income Tax Act are available upon request to the Charities Directorate, by calling 1-800-267-2384 (English), 1-888-892-5667 (bilingual), 1-800-665-0354 TTY or by writing to the Charities Directorate at the Canada Revenue Agency, Ottawa, Ontario, K1A 0L5. The Web site also provides the public with access to policy statements and commentaries, publications and guidelines, including drafts for consultation.
Document Types: Applications for registration (including governing documents, list of current directors, trustees, officers or like officials, contact person information, project activity information, documents of support, budgets), correspondence (letters, memoranda, briefing notes), interpretations, annual information returns (Forms T3010 and T2052), audit reports, copies of court cases; administrative and operational guidelines relating to registration; and statistical information.
Record Number: CRA LPRAB 290

Assessment of Returns and Payment Processing

The Assessment of Returns and Payment Processing program assesses and processes tax returns and payments for individuals and businesses as quickly and accurately as possible, providing taxpayers with early certainty to help them manage their tax affairs with confidence. We aim to reduce red tape by providing streamlined and timely services to individuals and businesses while securing Canada’s revenue base.

Individual Returns

The Individual Returns sub-program helps individuals voluntarily comply with Canada’s tax laws by processing their information as quickly and accurately as possible. It assesses the information individuals give and tells them the results of their assessment or reassessment.

Audit (Regional) - Class of Records
Description: Information on the audit of tax filers' and tax preparers' books and records, compiling audit reports, implementing Agency operating procedures and policies, and providing audit information in response to tax filers' requests and needs.
Document Types: Assessments and determinations; purchases; goods jobbed; goods manufactured; sales and marketing practices; audit reports; third party demands; general correspondence.
Record Number: CRA ABSB 125

Individual Returns and  Payment Processing Program - Class of Records  
Description: The Individual Returns and payment processing  program is devoted to processing the individual income tax returns. Records created by the program include those related to all activities and procedures associated with processing and monitoring of the T1 initial assessments and reassessments for individual taxpayers, including non-residents, sole proprietors, and partners in partnerships. This encompasses all activities, systems, procedures and policies relating to the accounting activities such as the calculation and reporting of penalties and interest, refunds and instalment payments; the development and implementation of work and quality standards and the production and resource utilization systems; the Budget coordination, including forecasting and budgeting for assessing and accounting operations in tax services offices and tax centers; the production of notices for resident and non-resident corporate, individual and trust accounts; and the planning, controlling, monitoring activities related to assessment and reassessment programs activities.
Document Types:
Business cases; high-level business requirements; detailed business requirements; monitoring reports; computer operations reports; national broadcasts; memos; taxation operation manuals; correspondence (emails, briefing notes, letters); workforce resource allocation directives; headquarters and field budget; program forecasts; results; evaluation reports; estimates; functional audit reports; correspondence (briefing notes, emails, letters); proposals on federal/provincial/territorial taxes; rebates; royalties and credits; job descriptions, organizational structures; rebates, royalties, forms related to the storage and retrieval of T1 records and may also include supporting documents such as birth certificates, passports, driver's licenses, and immigration-related documents.
Record Number: CRA ABSB 217

T3 Initial Assessment and Reassessment Program - T3 Trust Income Tax Returns - Class of Records
Description: Information on the planning and implementation of national mandatory programs involving the examination, assessment, reassessment, and processing of T3 Returns (T3s); development of computerized and manual systems or procedures, policies, instructions and internal or tax filer contact forms for processing these returns, and reports on their progress and results.
Document Types: T3 returns; directives to field offices on policies and procedures; correspondence (emails, letters, briefing notes); and operation manuals.
Record Number: CRA ABSB 139

Tax-Free Savings Account (TFSA) - Class of Records
Description: Records created by the program are related to information used in processing TFSA records and returns; assessment programs; systems, procedures, and policies designed to verify the accuracy of TFSA returns and to issue TFSA notices of (re)assessment.
Document Types: Estimates and budgets; evaluation reports; person year utilization reports; functional audits; operational and administrative correspondence; job descriptions; organizational structures.
Record Number: CRA ABSB 210

Tax Programs - Data Support - Class of Records
Description: Information on tax and benefit statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: Project documentation; data quality assurance and sampling processes; data capture instructions; computer programs; tax and benefit statistics and datasets.
Record Number: CRA SIB 485

Business Returns

The Business Returns sub-program helps businesses voluntarily comply with Canada’s tax laws by processing their information as quickly and accurately as possible. It assesses the information businesses give and tells them the results of their assessment or reassessment. It also registers businesses for a business number and administers T2, GST/HST, excise, and other levies programs.

Business Number and Program Account Registration - Class of Records
Description: The Business Number (BN) and program account registration program provides and administers business numbers and program accounts, including but not limited to GST/HST accounts, payroll accounts, corporate income tax accounts, Import-export accounts, excise and other levies accounts. Records created by the program include those required for the creation and administration of Business Numbers and to maintain a uniform numbering system for businesses (and individuals involved in business programs) which enables the Canada Revenue Agency to administer, under the approved authority, the Income Tax Act, Excise Act, Excise Act 2001, Excise Tax Act, Softwood Lumber Products Export Charge Act, Children's Special Allowance Act, Customs Act, Employment Insurance Act and Canada Pension Plan.
Document Types: Registration forms, business consent forms, direct deposit request forms, account closure forms, election forms, correspondence (letters, memoranda, emails), BN notices, provincial and federal gazettes, legal opinions, memorandums of understanding, policy, procedures, guidelines, manuals.
Record Number: CRA ABSB 227

Fair Price and Values Surveys - Class of Records
Description: Information on investigations of individual companies for tax values for fair price purposes, and survey reports on marketing or pricing of various industries.
Document Types: Values for tax; computation of tax; specific company files; specific commodities such as lumber, truck bodies, wines; and background information on fair prices.
Record Number: CRA ABSB 015

Licensing and Registration - Class of Records
Description: Information on filers under the Air Travellers Security Charge Act, Excise Tax Act, Excise Act, 2001, Excise Act and the Softwood Lumber Products Export Charge Act, 2006.
Document Types: Endorsee accounts from the tax services offices: new accounts, changes, transfers, cancellations, and reversals.
Record Number: CRA ABSB 025

Licensing (Regional) - Class of Records
Description: Information on filers under the Air Travellers Security Charge Act, Excise Tax Act, Excise Act, 2001, Excise Act and the Softwood Lumber Products Export Charge Act, 2006.
Document Types: Endorsee accounts from the tax services offices: new accounts, changes, transfers, cancellations, and reversals.
Record Number: CRA ABSB 130

Corporate returns and payment processing programs - Class of Records
Description: The Corporate returns and payment processing programs is devoted to processing the corporate income tax returns. Records created by the program include those related to the planning, controlling, and monitoring of T2 (corporate tax returns), Special Elections and Returns (SER), and of programs related to the storage and retrieval of T2 returns through the online charge-out system. This encompasses all activities, systems, procedures and policies relating to assessing and reassessing programs, issuing the appropriate notices and checking the accuracy of T2 returns and SERs to determine adjustments required. Records created also include those related to accounting and payment processing programs for corporations which includes monitoring procedures and techniques, reviewing of Agency remittance voucher forms, and information on cash security.
Document Types: T2 assessment and reassessment, SERs processing (computerized and manual); directives to field offices, policies interpretation, procedures; operational and administrative communications; reports; consultations and negotiations; tax roll plans and programs, T2 retention policy, Notice of Assessments, Notice of Re-assessments, Letters, Part III Tax Assessment Proposal; Forms, payroll remittance vouchers, and T1 instalment payment remittance vouchers (INNS 3).
Record Number:
CRA ABSB 225

Specialty Business Returns - Class of Records
Description: The Specialty Business Returns (SBR) program helps businesses to voluntarily comply with Canada's tax laws by processing their information as quickly and accurately as possible. Records created by SBR program include those required for the administration of the payment of rebates and refunds as well as for administering the filing and assessing provisions emanating from these five legislations: Excise Act, Excise Act 2001, Air Travellers Security Charge Act, Softwood Lumber Products Export Charge Act, 2006 and part 1 to VII (the non-GST/HST portion of the Excise tax Act.
Notes: SBR program was once known as Excise and Other Levies but its responsibilities have expanded to include the administration of the Air Travellers Security Charge Act, and Softwood Lumber Products Export Charge Act, 2006 plus the provisions of the Income Tax Act relating to the Partnership Information Return (T5013FIN and Schedules).
Document Types: Returns, registration form, application for refunds, information notice, Registration Supplement, Supplementary Information - Third Country Adjustment, Registration Supplement- Multi Regions or Mills, Surge Charge Return, Tobacco Products Export Form, Tobacco Products Inventory Tax- 2008, Election or Revocation of the Election for Semi-annual Reporting, Record of Inventory - Tobacco Products Inventory Tax – 2008, Charge on Refunds of Duty Deposits Return, Notification of Fiscal Months, Application or Revocation of the Authorization to File Separate Excise Duty Returns and Refund Application for Branches or Division, Excise Duty Entry, Direct Deposit Request, Electronic Transfer Request (Payments > $25 Million) for Excise Refunds and Rebates, Application for exemption and Partnership Financial Return and Schedules.
Record Number: CRA ABSB 228

Administration of GST/HST Returns and Rebates - Class of Records 
Description:
The Administration of Goods and Services Tax/Harmonized Sales Tax Returns and Rebates is a program dedicated to processing, assessing, validating, and verifying Goods and Services Tax/Harmonized Sales Tax (GST/HST) returns, rebates, and elections. Records created include those required for processing returns, rebates, and elections filed under the GST/HST program, including those required on the exemptions accorded to foreign diplomats and other representatives in Canada, consular and other representatives, visiting forces, and International Civil Aviation Organization. It also includes those required for verifying, validating, processing, and assessing GST/HST rebates to non-resident individuals visiting Canada, businesses, foreign and/or domestic tour operators, and/or convention organizers or travel agents exhibitors on certain goods purchased and exported (within 60 days) and on short term accommodation (less than one month) as well as information on granted cash rebates (up to $500), through participating Duty Free Shops to non-resident individuals. The program also includes data and statistical collection as well as records related to the administration of the Memorandum of Understanding with Revenu Québec for the administration of the GST/HST in the province of Québec. As part of the Memorandum of Understanding with Revenu Québec, the program also creates records related to the administration of the Québec Sales Tax (QST) (returns and rebates) for selected listed financial institutions.
Notes: The Visitor Rebate Program was cancelled effective April 1, 2007. However, since there are cases in appeals, it has yet to be removed from the record.
Document Types: Return, rebate application, and election forms; schedules; lease agreements, statements of adjustment, receipts, supplementary and eligibility forms and worksheets; written correspondence; automated data; Memoranda of Understanding; Treasury Board submissions; performance measurement reports; program monitoring reports; program quality assurance documents; issue sheets; financial documents; and copies of relevant legislation, policies, procedures and requirements documents.
Record Number:
CRA ABSB 246

Regulations and Remissions - Class of Records
Description: Information on the development and amendment of regulations under the Air Travelers Security Charge Act, Excise Tax Act, Excise Act, 2001, Excise Act, and the Softwood Lumber Products Export Charge, Act, 2006 recommendations on requests for remission of excise taxes and excise duty.
Document Types: Research, correspondence, and recommendations on such regulations and remissions as the Air Transportation Tax Regulations, Farmers' Gasoline and Diesel Fuel Remission Order, Spirit Destruction Remission Order, etc.
Record Number: CRA ABSB 085

Payments

The Payments sub-program helps individuals and businesses voluntarily comply with Canada’s tax laws by processing payments.

Goods and Services Tax Administration in Québec

The GST Administration in Quebec sub-program administers the CRA’s memorandum of understanding with Revenu Québec under which Revenu Québec administers the Goods and Services Tax in Quebec.

Administration of GST/HST Returns and Rebates - Class of Records 
Description:
The Administration of Goods and Services Tax/Harmonized Sales Tax Returns and Rebates is a program dedicated to processing, assessing, validating, and verifying Goods and Services Tax/Harmonized Sales Tax (GST/HST) returns, rebates, and elections. Records created include those required for processing returns, rebates, and elections filed under the GST/HST program, including those required on the exemptions accorded to foreign diplomats and other representatives in Canada, consular and other representatives, visiting forces, and International Civil Aviation Organization. It also includes those required for verifying, validating, processing and assessing GST/HST rebates to non-resident individuals visiting Canada, businesses, foreign and/or domestic tour operators, and/or convention organizers or travel agents exhibitors on certain goods purchased and exported (within 60 days) and on short term accommodation (less than one month) as well as information on granted cash rebates (up to $500), through participating Duty Free Shops to non-resident individuals. The program also includes data and statistical collection as well as records related to the administration of the Memorandum of Understanding with Revenu Québec for the administration of the GST/HST in the province of Québec. As part of the Memorandum of Understanding with Revenu Québec, the program also creates records related to the administration of the Québec Sales Tax (QST) (returns and rebates) for selected listed financial institutions.
Notes: The Visitor Rebate Program was cancelled effective April 1, 2007. However, since there are cases in appeals, it has yet to be removed from the record.
Document Types: Return, rebate application, and election forms; schedules; lease agreements, statements of adjustment, receipts, supplementary and eligibility forms and worksheets; written correspondence; automated data; Memoranda of Understanding; Treasury Board submissions; performance measurement reports; program monitoring reports; program quality assurance documents; issue sheets; financial documents; and copies of relevant legislation, policies, procedures and requirements documents.
Record Number:
CRA ABSB 246

Voluntary Disclosures Program

The Voluntary Disclosures program encourages and processes voluntary disclosures by taxpayers and/or their representatives wishing to correct inaccurate or incomplete information.

Voluntary Disclosures Program - Class of Records 
Description: Includes records related to the Voluntary Disclosures Program (VDP). The purpose of the VDP is to promote voluntary compliance with the accounting and payment of duty and tax provisions under the Income Tax Act (ITA), and Excise Tax Act (ETA), Excise Act, 2001(EA, 2001), Air Travellers Security Charge Act (ATSCA) and the Softwood Lumber Products Export Charge Act, 2006 (SLPECA). The VDP encourages taxpayers to come forward and correct deficiencies in order to be in compliance with their legal obligations.
Document Types: Guidelines, memoranda, working papers, decisions, and rationale, correspondence related to the voluntary disclosure, copies of relevant legislation, regulations and policies.
Record Number: CRA ABSB 264

Collections, Compliance and  Verification

The Collections, Compliance and Verification program identifies, addresses, and prevents non‐compliance to make sure tax debt is resolved promptly. The CRA takes a progressive approach to compliance and debt collection, starting with education and outreach activities to remind taxpayers of their compliance obligations. The CRA works with individuals and businesses that have outstanding tax returns or remittances or that owe money to help them meet their tax obligations and pay what they owe. When needed, the CRA takes action to address non‐compliance through a range of activities to make sure Canada’s tax laws for registration, filing, withholding, and debt payment are followed.

Compliance and Verification

The Compliance and Verification sub-program enforces registration and completes validations and reviews of withholding, remitting, reporting, and filing obligations for individuals and businesses, payroll deductions, GST/HST, other levies, and non-resident taxes. It is designed to encourage individuals, businesses, and trusts to file on time, to educate them about their tax obligations, and to help them with their obligations.

Non-Filer – Compliance - Class of Records
Description: Records created by the program include those related to addressing the filing compliance under the Income Tax Act and targeting the underground economy, identifying non-filers through a matching process, investigations, and referrals, including prosecution referrals. Records also include those related to the development of tools and processes to achieve efficiency and compliance of all filing requirements of individuals, businesses, and trusts, as well as operational and administrative guidance to field offices and policies and procedures for administering the Non-Filer program.
Document Types: Correspondence (including automated request/demand to file letters, and case specific letters); notices of assessments raised under subsection 152(7) of the Income Tax Act; policies; procedures; reports, project plans; manuals, toolkits, affidavits related to prosecution actions, and communiqués.
Record Number: CRA CVB 181

Trust Accounts - Payroll Requirements - Class of Records
Description: Records created by the program include those related to ensuring employer compliance with respect to payroll requirements, taxable benefits, GST/HST, other levies, and Part XIII non-resident taxes on certain types of passive income. Records also include those related to Trust Accounts is responsible for the creation of the federal and provincial payroll source deductions tables; remitting, reporting and filing requirements provided in the Income Tax Act and Income Tax Regulations, Canada Pension Plan, and Employment Insurance Act, and provincial legislations; the development of tools, administrative and enforcement policies for source deductions; and processes to administer employer compliance audits, and trust examinations; and provides operational and administrative guidance to field offices.
Document Types: Case specific correspondence (including letters and notices); employer payroll guides; payroll tables; federal and provincial income tax legislations; statements of accounts; employer compliance audit reports; policies; procedures; and internal communiqués, manuals, internal and public forms, information circulars, interpretation bulletins.
Record Number: CRA CVB 188

Collections – Tax and Government Programs

The Collections – Tax and Government Programs sub-program collects tax debts on behalf of the federal, provincial, and territorial governments, as well as for other government departments and agencies. It also collects non-tax debts including social program overpayments and defaulted Canada Student Loan debt on behalf of various government programs that have transferred collection responsibilities to the CRA.

Collections Actions - Class of Records
Description: Records created by the program include those required for the planning and development of programs, policies and procedures related to the collection of tax, government programs, customs, air travellers security charge, and softwood lumber export debts. Records created also include those required for and related to the collection and processing of these debts owed to the Crown.
Document Types: Correspondence (letters, memoranda, emails, briefing notes); policies, procedures, agendas; minutes, schedules; plans of activity; project summaries; budgets; project reports; program evaluation reports and recommendations; learning materials; notes; client-specific case files (legal opinions; research material; certificates; sentencing information; documents pertaining to proceeds of crime and property subject to forfeiture); training materials; lecture notes and presentations; threat and risk assessments; briefing documentation; exhibit; reports, treaty documents; business rules; business requirements; strategy documents; testing activity reports; data dictionaries; business proposals; and process maps.
Record Number: CRA CVB 190

Business Intelligence, Data Solutions, Research and Analytics - Class of Records
Description: Information and documents pertaining to the development and utilization of Business Intelligence and decision-making solutions such as performance reporting systems and data infrastructure, using information concerning tax collections and compliance activities for the Individual (T1), GST/HST, Corporate (T2) and Estates and Trusts revenue lines, for purposes of research and analysis, data analysis activities, reporting, evaluation of program performance, predictive analytics, development of risk scores and strategies, improved workload file selection capability, and inventory identification and management. These support and enhance Accounts Receivable and Compliance Program activities on a national level, for both CRA Headquarters and Field Offices, and facilitate improved reporting and statistical analysis, optimized decision-making support, and the detection and understanding of compliance trends by client group or industry sector to improve outcomes and Agency debt management collections and compliance operations.
Document Types: Business and system requirements, testing plans, testing logs, internal instructions, data dictionaries, profile analysis reports, tendencies and reports analysis studies, statistical analysis reports, evaluation reports of special initiatives, data exploration reports, conformity research and analysis reports, evaluation reports on performance (indicators, objectives, tables, score sheets and bulletins), reports to facilitate inventory understanding and management for field offices, data mining model development documentation, correspondence, research materials, meeting minutes, presentations, Threat and Risk Assessment/ Statement of Sensitivity Reports, Privacy Impact Assessments and Preliminary Privacy Impact Assessments.
Record Number: CRA CVB 550

Reporting Compliance

The Reporting Compliance program seeks to protect the integrity of Canada’s voluntary compliance system by identifying and addressing the small segment of the population that does not report the correct amounts. The CRA’s compliance interventions follow an escalating approach that moves from influencing compliance to enforcing it. The CRA seeks to influence compliance attitudes by increasing taxpayers’ understanding of their tax obligations through targeted outreach activities, client service, and education. It also completes examinations, audits, and investigations at the domestic and international level to ensure Canada’s tax laws are being followed.

International and Large Business

The International and Large Business sub-program helps to ensure that Canada receives its share of taxes from international and large entities with complex financial transactions. It enforces compliance with Canada’s tax legislation by encouraging, assisting, and verifying compliance by large entity tax filers. It does this through taxpayer consultations, education, legislative reviews, and enforcement measures.

Income Tax Audits on Large Businesses - Class of Records
Description: The Large Business Audit Program is devoted to ensuring income tax compliance of the largest and most complex business entities in Canada. Records created by the program include those required to address non-compliance issues by large businesses, and provide business intelligence as well as other information to employees conducting audits.  Records created also include those required for analyzing large business audit results, developing strategic policies for large business entity compliance, developing and maintaining partnerships with other tax authorities and providing guidance and support to staff engaged in the audit of large businesses. Finally, strategic discussions occur with other tax administrations regarding issues with respect to income tax compliance.
Document Types: Policies and procedures; audit techniques; program business plans; work plans; training materials; research material; correspondence; legal opinions; file review; jurisprudence; audit reports; correspondence to and from the field offices and regional offices as well as other tax administrations (including letters, emails, memoranda, briefing notes, analysis of court audit reports, rulings, surveys); information circulars and directives; budget information; program analysis and monitoring information; various tax forms; penalty reports; tax audit cases; compliance projects; transfer pricing reviews; and workload management.
Record Number: CRA CPB 415

Aggressive Tax Planning Audit Program - Class of Records
Description: The Aggressive Tax Planning Audit program examines transactions suspected of circumventing the laws administered by the Canada Revenue Agency or the intent of the law. It is responsible for identifying emerging tax avoidance issues, arrangements, products, and handling cases requiring a remedy for tax avoidance. It also has the mandate to administer the general anti-avoidance rule (GAAR).
Document Types: Policies and procedures; audit techniques; program business plans; work plans; training materials; research material; correspondence; legal opinions; file review; jurisprudence; audit reports; correspondence to and from the field offices and regional offices as well as other tax administrations (including letters, emails, memoranda, briefing notes, analysis of court decisions, audit reports, rulings, surveys); information circulars and directives; budget information; program analysis and monitoring information; various tax forms; third party penalty reports; tax audit cases; compliance projects; workload management.
Record Number: CRA CPB 256

Competent Authority Program Administration - Class of Records
Description: The Competent Authority Program Administration is responsible for exercising the powers and duties related to the provision of the competent authority function described in income tax treaties or conventions between Canada and its treaty partners. This program is also responsible for the exchange of information between the Canada Revenue Agency and foreign tax administrations as per the signed tax information exchange agreements. Records created by the program include those required for developing, fostering and maintaining effective relationships with treaty partners, senior staff, external stakeholders and international organizations on key and emerging international taxation issues and related program concerns. Records created also include those required for the negotiation of Advance Pricing Arrangements.
Document Types: Correspondence (including notes, emails, briefing notes); advance pricing agreement; mutual agreement policies and procedures; tax treaties; tax information exchange agreements.
Record Number: CRA CPB 261

International Tax Audit Program - Class of Records 
Description: The International Tax Audit program is considered the centre of expertise in the administration of international tax. It ensures compliance with the Income Tax Act as it relates to international transactions including transfer pricing with non-arm’s length non-resident parties, the Foreign Accrual Property Income and Foreign Affiliate Rules, and other international issues.
Document Types: Policies and procedures; audit techniques; program business plans; work plans; training materials; research material; correspondence; legal opinions; file review; jurisprudence; audit reports; correspondence to and from the field offices and regional offices as well as other tax administrations (including letters, emails, memoranda, briefing notes, analysis of court decisions, audit reports, rulings, surveys); information circulars and directives; budget information; program analysis and monitoring information; various tax forms; penalty reports; tax audit cases; compliance projects; transfer pricing reviews; workload management. 
Record Number: CRA CPB 295

Small and Medium Enterprises

The Small and Medium Enterprises sub-program ensures small and medium businesses and non-resident taxpayers comply with Canada’s tax laws. It supports compliance through a mix of education and compliance-based treatments and interventions depending on the level of risk of the individual or sector. This includes treatments that are aimed at preventing errors from occurring prior to tax returns being submitted, letters to educate taxpayers on how to correct past errors, and audit interventions for high risk taxpayers.

Compliance Research – Income Tax - Class of Records
Description: Compliance Research provides research and risk assessment products and services that enable the Agency to target compliance activities toward areas of highest risk. Records created by the program are related to research and analysis, pertaining primarily to issues which are applicable to the optimization of compliance activities.
Document Types: Compliance research reports; statistical analysis; evaluations of special initiatives; and program strategies.
Record Number: CRA CPB 268

Business Equity Valuations and Real Estate Appraisals - Class of Records
Description: Business Equity Valuations and Real Estate Appraisals provide expert opinions in the valuation of tangible and intangible property to other programs within the Canada Revenue Agency when compliance under the Income Tax and Excise Tax Acts is questioned and requires an objective and independent assessment of the "fair market value" amount. The nature of the information received depends on the subject of the valuation/appraisal.
Document Types: Operations manuals, information circular, internal forms and memorandums, valuation/appraisal reports with supporting documentation, income tax returns, financials statements, forecasts, financial information documents, minute books, article of incorporation and other corporate documents, deeds, building plans and surveys and valuation/appraisal reports.
Record Number: CRA CPB 231

Non-Resident Tax, Non-Resident Withholding Tax, and Non-Resident Dispositions - Class of Records
Description: Non-Resident Tax provides information on the technical application of Part XIII of the Income Tax Act, applicable regulations, and bilateral income tax treaties as it pertains to non-residents earning investment and other passive income from Canadians and the processing of certificates applicable to non-residents who earn such income when it is attributable to a permanent establishment of the non-resident in Canada. Non-Resident Withholding Tax provides information on Section 153(1), applicable regulations, and bilateral income tax treaties as it pertains to amounts earned by non-residents for providing services in Canada, and the processing of waivers of the withholding tax applicable to services provided in Canada by non-residents. It also provides information on the processing of waivers for residents of Canada eligible for the Overseas Employment Tax Credit. Non-Resident Dispositions provides information on the technical application of Section 116 of the Income Tax Act and bilateral tax treaties as it pertains to the disposition of property in Canada by a non-resident. Some records created by these programs are used for the development and administration of audit activities for both resident and non-resident taxpayers related to Part XIII and Section 153(1) of the Act, including service and quality audits of non-residents and their payers.
Document Types: Reports, statistics, budgets, manuals, internal and public forms, internal communiqués, memos, newsletters and other documents providing technical and program guidance, technical application processing instructions, training materials, waivers, disposition files, monitoring reports, records on changes to the program and changes to public information related to these programs.
Record Number: CRA CPB 189

Small and Medium Enterprises Audit – Income Tax - Class of Records
Description: Small Business and Medium Enterprise Audit – Income Tax provides functional direction, policy guidance, program and technical support for the Small and Medium Business Programs which are responsible for ensuring that small and medium-sized businesses comply with the Income Tax Act and other legislation administered by the CRA. Taxpayers in this group are typically individuals and corporations with annual revenues up to $250 million. The key activities are: preparing budgets and negotiating resource allocations with regional offices to satisfy branch commitments; defining and negotiating performance indicators and standards; preparing the program business plan; updating audit policy and procedures; monitoring program delivery and preparing local, regional and national reports on results; consulting and working with the field to improve program delivery and ensuring that work plans, policies and procedures are adhered to and program objectives are met, reviewing publications for technical accuracy, providing technical advice and assistance to the Tax Services Offices (TSOs), and supporting the SMED programs and Ministerial Correspondence Section on technical issues; identifying areas of the act that may require changes and make recommendations where necessary.
Document Types: Program business plans, policy memoranda, monitoring reports, documents relating to coding for reporting purposes, technical policy, program performance indicators and standards, program statistics and analysis, budgets, correspondence with the regional offices, tax centres and tax services offices, opinion on technical issues related to Income Tax Act.
Record Number: CRA CPB 257

Specialty Audit – Income Tax - Class of Records
Description: Specialty Audit is a program related to the development and administration of the Income Tax Act of audit activities related to Flow-Through Shares audits, Trust audits, Partnership audits, British Columbia Mining and Exploration Tax Credit and Charity audits. Records created by the program are related to the administration of the audit programs and the conducting of audits. Records created also assists in ensuring consistent application of legislation and Canada Revenue Agency (CRA) policies in Specialty programs by providing technical advice and assistance to the Tax Services Offices (TSOs), and by offering support to the Ministerial Correspondence Section on technical issues;
Document Types: Program business plans, manuals, monitoring reports, program statistics and analysis, budgets, project reports, training material, copies of relevant legislation, regulations, policies, correspondence with regional offices, tax centres and tax services offices, audit reports, working papers, correspondence with taxpayers, application forms, opinions on technical issues relating to the Income Tax Act, technical publication, technical policy and recommendations.
Record Number: CRA CPB 452

Scientific Research and Experimental Development

The Scientific Research and Experimental Development sub-program (which includes the Film Tax Credit) provides tax assistance and investment tax credits to Canadian businesses as an incentive to conduct qualifying industrial research and development activities and film or video production activities in Canada. This sub-program ensures that all claims are in line with the legislative requirements, tax laws, policies and procedures. It also ensures that the applicants have the information and timely services they need to access investment tax credits, and that the tax credits or cash refunds are delivered in a prompt, consistent and predictable manner.

Film and Media Tax Credit Programs - Class of Records
Description: The Film and Media Tax Credit Programs are federal and provincial tax incentive programs. Records created by the programs include those required for: the processing and auditing of the claims to the credits; developing objectives, plans, budgets, resource allocations; and development of guides, forms, training, and presentation materials.
Document Types: Claims files; policy and procedures for conducting and recording audits; reviews and results; statistical analysis; planning and development reports; guides; forms; training and presentation materials.
Record Number: CRA CPB 150

Scientific Research and Experimental Development - Class of Records
Description: The Scientific Research and Experimental Development (SR & ED) program is a federal tax incentive program that encourages Canadian businesses of all sizes, and in all sectors to conduct research and development in Canada. Records created by the program include those required for: developing policies, procedures, financial management, work programs, quality assurance, communication activities, planning and reporting related to the development, implementation and operation of the SR & ED Program; training, and development, performance management reviews, human resources planning, the administration of provincial and territorial programs which have agreements with the Canada Revenue Agency,  and the processing and the review of SR&ED claims.
Document Types: Screening and file selection procedures, file review procedures; including directives, manuals, and policies; guides and brochures; application and interpretation of applicable legislation; forms; technical training material; budgets; technical training courses; seminars and conferences; systems requirements; risk assessment and workload management; statistical reports; organizational chart; planning and development reports; instructions for processing completed reviews and recording results; correspondence (with coordinating tax services offices and tax centers); correspondence with the requestors, surveys; joint Department of Finance Canada and CRA consultations; performance assessments; executive performance agreements; and SR&ED claim files.
Record Number: CRA CPB 155

Criminal Investigations Program

The Criminal Investigations sub-program enforces the Acts administered by the CRA by detecting and addressing tax evasion and fraud. It conducts investigations into suspected significant cases of fraudulent non-compliance and recommends such cases for prosecution. To enhance public awareness and encourage voluntary compliance, it also publicizes the results of court convictions.

Detection and Investigations - Class of Records
Description: Records created by this program include information related to non-compliance and evasion with respect to the Excise Tax Act, the Income Tax Act and other related laws. Records created also include information related to the detection, identification, and investigation of potential, alleged, and actual violations of these Acts and can potentially be used for data matching.
Document Types: Individual case files, correspondence (letters, memoranda, emails, briefing notes), agendas, minutes, case plans, investigative reports, research material, working paper files, notes, legal opinions, Crown briefs and submissions, forensic reports including copies of submission, witness lists, witnesses’ notes and statements, exhibits, expert reports, certificates, search warrants, production orders, research information, sentencing information, photographs, video and audio recordings, transcripts, media and other public source documents, surveillance evidence, accused statements, training materials, lecture notes and presentations, course registration procedures, investigations policies, procedures, communiques and guidelines.
Record Number: CRA CPB 820

Goods and Services Tax/Harmonized Sales Tax

The GST/HST sub-program is responsible for enhancing the reporting compliance of GST/HST registrants with the Excise Tax Act. The sub-program is designed to promote compliance and identify, address and deter non-compliance with the legislation through a risk-based, balanced approach that includes quality audits, examinations, education, targeted communication and outreach activities.

Goods and Services Tax/Harmonized Sales Tax (GST/HST) International and Large Business - Class of Records 
Description: Goods and Services Tax/Harmonized Sales Tax (GST/HST) audit programs are responsible for enhancing reporting compliance of GST/HST registrants with the Excise Tax Act. The programs are designed to promote compliance and identify and address non-compliance with the legislation through a risk-based and balanced approach that includes quality audits, examinations, education, and outreach activities. Records created include those related to the development and administration of GST/HST audit activities of large and non-resident businesses, including Recapture of Input Tax Credits (RITCs), and post-payment audit activities of Public Service Bodies (PSB).
Document Types: Program business plans, program business rules, manuals, monitoring reports, program statistics, data analysis, budgets, project reports, training material, copies of relevant legislation, regulations and policies, and correspondence (letters, memoranda, emails) with regional offices, tax centres, tax services offices, and the provinces. Records also include completed audit and review files including audit reports, working papers and correspondence with claimants, and registrants.
Record Number: CRA CPB 416

Goods and Services Tax/Harmonized Sales Tax (GST/HST) Small and Medium Enterprises - Class of Records
Description: Goods and Services Tax/Harmonized Sales Tax (GST/HST) audit programs are responsible for enhancing reporting compliance of GST/HST registrants with the Excise Tax Act. The programs are designed to promote compliance and identify and address non-compliance with the legislation through a risk-based and balanced approach that includes quality audits, examinations, education, and outreach activities. Records created include those related to the development and administration of GST/HST audit and examination activities of small, medium and non-resident businesses, including the integrity of GST/HST Credit and Debit returns, GST/HST Aggressive Planning arrangements, GST/HST New Housing rebates, GST/HST General rebates, GST/HST New Residential Rental Property rebates, Recapture of Input Tax Credits (RITCs), and post-payment audit activities of Public Service Bodies (PSB). This includes information records related to the development and administration of Excise Tax, Excise Tax Refund (N15), and Air Travellers Security Charge (ATSC).
Document Types: Program business plans, program business rules, manuals, monitoring reports, program statistics, data analysis, research material, budgets, project reports, training material, copies of relevant legislation, regulations and policies, jurisprudence, GST/HST audit systems and correspondence (letters, memoranda, emails) with regional offices, tax centres, tax services offices, and the provinces. Records also include completed audit and review files including audit reports, working papers and correspondence with licensees, claimants, and registrants.
Record Number: CRA CPB 451

Appeals

The Appeals program offers a timely and objective redress process to resolve disputes resulting from decisions the CRA made. The program also reviews requests for taxpayer relief and resolves service complaints.

Income Tax Objections and Appeals to the Courts

The Income Tax Objections and Appeals to the Courts sub-program offers a timely and objective dispute resolution process for taxpayers who disagree with decisions relating to assessments or determinations the CRA made under the Income Tax Act. It is also responsible for working with the Department of Justice Canada on appeals before the courts.

Income Tax and Charities Objections and Appeals to the Courts - Class of Records
Description: The Income Tax and Charities Objections and Appeals to the Courts sub-program is dedicated to the processing of objections and appeals to the court. Records created by the program include those required for processing of objections and appeals to assessments, reassessments, determinations; the analysis of facts and reasons and their ramifications; supporting evidence and rationale for decisions; and reviews involving administrative and legislative interpretations, positions and applications.
Document Types: Research material; position papers; correspondence (letters, memoranda, emails, Minister’s mail); referrals and inquiries; analysis of court decisions; briefing notes; notices of assessment / reassessment; notices of determination; taxpayer relief requests; tax returns; position papers; decisions; reference material relative to consultations with, instructions for; and assistance documents (legal opinions, consultations, audit reports, rulings, case law, expert reports, judicial proceedings, recommendations); and any other documents related to objections and appeals.
Record Number : CRA APP 545

Commodity Taxes Objections and Appeals to the Courts

The Commodity Taxes Objections and Appeals to the Courts sub-program offers a timely and objective dispute resolution process for taxpayers who disagree with decisions relating to assessments or determinations the CRA made under the Excise Tax Acts. It is also responsible for working with the Department of Justice Canada on appeals before the courts.

Commodity Taxes Objections, Determinations and Appeals to the Courts - Class of Records
Description: The Commodity Taxes Objections, Determinations and Appeals to the Courts sub-program is dedicated to the processing of objections and appeals to the court. Commodity taxes objections and appeals related to the following taxes: GST/HST, FST, Excise tax, Excise duties, the Air Travellers Security Charge Act and the Softwood Lumber Products Export Charge Act, 2006. Records created by the program include those required for processing of objections and appeals to assessments, reassessments, determinations; the analysis of facts and reasons and their ramifications; supporting evidence and rationale for decisions; and reviews involving administrative and legislative interpretations, positions and applications.
Document Types: Research material; position papers; correspondence (letters, memoranda, emails, Minister’s mail); referrals and inquiries from field offices; analysis of court decisions; briefing notes; notices of assessment / reassessment; notices of determination; taxpayer relief requests; tax returns; position papers; decisions; reference material; instructions for; and assistance document (legal opinions, consultations, audit reports, rulings, case law, expert reports, objection reports, judicial proceedings, recommendations); and any other documents related to objections and appeals.
Record Number: CRA APP 555

Canada Pension Plan / Employment Insurance Appeals to the Minister and Appeals to the Courts

The Canada Pension Plan/Employment Insurance Appeals to the Minister and Appeals to the Courts sub-program offers a timely and objective dispute resolution process to parties who disagree with decisions relating to assessments or rulings made under the Canada Pension Plan and the Employment Insurance Act by the CRA. It is also responsible for working with the Department of Justice Canada on appeals before the courts.

Canada Pension Plan / Employment Insurance Appeals to the Minister and Appeals to the Courts - Class of Records
Description:  The Canada Pension Plan / employment Insurance Appeals to the Minister and Appeals to the Courts sub-program is dedicated to the processing of appeals relating to the Employment Insurance Act (EIA) and the Canada Pension Plan (CPP) under the jurisdiction related to the appeals process and the provisions of the Employment Insurance Act (EIC) and the Canada Pension Plan (CPP) that are under the jurisdiction of the Minister of National Revenue. Records created by the program include those required for the consultations with, instructions for, and assistance to the Department of Justice on appeals to the Minister and to the courts; judicial proceedings; analysis of court decisions; correspondence with other branches, tax services offices, Employment and Social Development Canada, the Department of Justice and the Tax Court of Canada, Federal Court, or Supreme Court; reviews involving administrative and legislative positions; Department of Justice recommendations.
Document Types: Research material; position papers; correspondence (letters, memoranda, emails, Minister’s mail); referrals and inquiries with other branches, tax services offices and Employment and Social Development Canada (ESDC); related to appeals; analysis of court decisions; briefing notes; notices of assessment / reassessment; notices of determination; taxpayer relief requests; tax returns; position papers; decisions; reference material relative to consultations with, instructions for, and assistance to the Department of Justice concerning appeals to the courts (legal opinions, audit reports, rulings, case law, expert reports, judicial proceedings, recommendations); and any other documents related to objections and appeals and any other documents related to this category.
Record Number: CRA APP 565

Service Complaints

The Service Complaints sub-program offers taxpayers a process to resolve complaints about the service, quality, or timeliness of the CRA’s work and complaints related to the Taxpayer Bill of Rights.

Service Complaints - Class of Records

Description: The Service Complaints sub-program resolves administrative, operational, procedural and service-related issues that have not been resolved through regular procedures. This sub-program is also the CRA’s official point of contact with the Office of the Taxpayers’ Ombudsman that is mandated to conduct independent service-related investigations, in accordance with Order in Council P.C. 2007-0828.
Document Types: Policies and procedures; forms; budgets; work programs; training material; systems requirements; statistics related to the development, implementation and operation of the sub-programs; communication activities; correspondence (letters, memoranda, emails, Minister’s mail); notices of assessment / reassessment; taxpayer relief requests; referrals, enquiries and correspondence with tax services offices, tax centres and CRA Programs regarding requests about service complaints resolution, or for information and assistance from the Office of the Taxpayers' Ombudsman.
Record Number: CRA APP 575

Taxpayer Relief

The Taxpayer Relief sub-program administers the process under which the Minister of National Revenue may, under legislative provisions, grant relief from penalties and interest to taxpayers who are unable to meet their tax obligations because of personal misfortune or circumstances beyond their control.

Taxpayer Relief Program - Class of Records
Description: The Taxpayer Relief Program administers the Taxpayer relief provisions of legislation allowing the Minister to cancel or waive penalties or interest, accept certain late, amended, or revoked elections, and to issue refunds or reduce amounts payable beyond the normal three –year period. These taxpayer relief provisions can apply when a taxpayer is unable to meet their tax obligations due to extraordinary circumstances, actions of the CRA, inability to pay or financial hardship.
Notes: As of May 31, 2007 the CRA replaced the term fairness provisions with the taxpayer relief provisions.
Document Types: Taxpayer requests for relief, CRA replies, information circulars, judicial reviews, guidelines, procedures, reports, copies of relevant legislation, regulations and policies.
Record Number: CRA APP 585

Benefit Programs

The Benefit Programs help many Canadians who depend on benefit payments for a large part of their household income. The CRA administers a range of ongoing benefits and one‐time payment programs on behalf of the provinces and territories and the federal government, such as the Canada child tax benefit, the GST/HST credit, and the universal child care benefit. The CRA makes sure the right benefit payment is made to the right individual at the right time and gives recipients accessible information and timely responses to their enquiries.

Statutory Children's Special Allowance Payments

The Statutory Children’s Special Allowance Payments sub-program makes payments to federal and provincial agencies and institutions that care for children. It makes sure all funding flows through to recipients without deductions for administrative expenditures.

Benefit Programs - Children's Special Allowances (CSA) Program - Class of Records
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of this program.
Document Types: Policy and programs implementation reports; form RC64 Children's Special Allowances; budgets and training material development reports; systems requirements; statistics on intake and production; communication activity reports; correspondence (emails, letters) with tax services offices, tax centres, and individual taxpayers.
Record Number: CRA ABSB 625

Benefit Enquiries

The Benefit Enquiries sub-program offers benefit recipients timely and accessible information on their entitlements and obligations through the CRA’s call centres.

Taxpayer Services - Enquiries Program - Class of Records
Description: Information on the enquiries service to the general public with respect to telephone, in-person appointments, and correspondence workloads.
Document Types: National policy and guidelines for the enquiries service; resource allocation documents for these workloads; directives to field offices; research on the nature of enquiries received; research on new technologies and the development and maintenance of various informatics systems; statistics on performance of telephone services; telephone services reports.
Record Number: CRA ABSB 141

Benefit Programs Administration

The Benefit Programs Administration sub-program delivers a range of ongoing benefits and one-time payment programs that support the economic and social well-being of Canadians. Through its processing and validation activities, it makes sure the right benefit payment is made to the right individual at the right time.

Benefit Programs - Canada Child Tax Benefit (CCTB) and other Federal, Provincial, and Territorial Programs and Supplements - Class of Records
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of the CCTB program, and other federal, provincial and territorial programs and supplements: Alberta Family Employment Tax Credit; Alberta Energy Tax Refund; British Columbia Family Bonus and British Columbia Earned Income Benefit; British Columbia Early Childhood Tax Benefit; British Columbia Energy Rebate; New Brunswick Child Tax Benefit; including the New Brunswick Working Income Supplement and the New Brunswick School Supplement; Newfoundland and Labrador Child Benefit, including the Mother Baby Nutrition Supplement; Nova Scotia Child Benefit; Nova Scotia Taxpayers' Refund; Northwest Territories Child Benefit, including the Territorial Workers' Supplement; Nunavut Child Benefit, including the Territorial Workers' Supplement; Ontario Taxpayers' Dividend; Saskatchewan Child Benefit; Yukon Child Benefit; Ontario Child Benefit; British Columbia Climate Action Dividend; Ontario Senior Homeowners' Property Tax Grant; National Child Benefit Supplement; Child Disability Benefit and Universal Child Care Benefit.
Document Types: Policy and program implementation reports; forms (CTB9, Canada Child Tax Benefit Statement of Income, RC62, Universal Child Care Benefit statement, RC64, Children's Special Allowances, RC65, Marital Status Change, RC66 Canada Child Benefits Application, RC66SCH, Status in Canada / Statement of Income); budgets and training material development reports; systems requirements; statistics on intake and production; communication activity reports; and correspondence (email, letters) with tax services offices, tax centres, and individual taxpayers.
Record Number: CRA ABSB 646

Benefit Programs - Disability Tax Credit (DTC) Program - Class of Records
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of this program.
Document Types: Policy and programs implementation reports; forms (T749 Transmittal Sheet Disability Tax Credit, T2020 Voluntary Disclosures Program Action Report-Diary and T2201 Disability Tax Credit Certificate); budgets and training material development reports; systems requirements; statistics on intake and production; communication activity reports, and correspondence (emails, letters) with tax services offices, tax centres, and individual taxpayers.
Record Number: CRA ABSB 647

Benefit Programs - Identification Support Programs - Class of Records
Description: Information on policies; procedures; budgets; work programs; communications activities; and statistics related to the development, implementation, and operation of the various identification support programs that ensure the integrity of identification information on individual clients. These programs include: Client Identification (IDENT), Letter Forwarding, and Taxfiler Representative Identification System (TRIS).
Document Types: Policy and program implementation reports; forms RC391 Application for a Canada Revenue Agency Non-Resident Representative Number (NRRN), RC 325 Address change request and T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents; budgets and training material development reports; systems requirements; statistics on intake and production; communication activity reports; and correspondence (emails, letters) with tax services offices, tax centres, and individual taxpayers.
Record Number: CRA ABSB 345

Benefit Programs - Working Income Tax Benefit (WITB) Program - Class of Records 
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation and operation of the WITB program for the refundable tax credit and advance payment options.
Document Types: Policy and program implementation reports; forms (RC201 Working Income Tax Benefit Advance Payments Application for 2012, RC210 Working Income Tax Benefit advance payments statement); budgets and training material development reports; systems requirements; statistics on intake and production; communication activity reports; and correspondence (emails, letters) with tax services offices, tax centres, and individual taxpayers.
Record Number: CRA ABSB 346

Benefits Programs - Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related Provincial and Territorial Credit Programs - Class of  Records
Description: Records created by the program include those onpolicies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation and operation of this GST/HST credit program and other provincial and territorial programs: Newfoundland and Labrador Harmonized Sales Tax Credit including the Newfoundland and Labrador Seniors Benefit, the Saskatchewan Low-Income Tax Credit (formerly called the Saskatchewan Sales Tax Credit), the British Columbia Low Income Climate Action Tax Credit, the Ontario Home Energy Rebate, the Alberta 2005 Resource Rebate, the Nova Scotia Affordable Living Tax Credit, the BC HST Credit, the Ontario Trillium Benefit including the Ontario sales tax credit, the Northern Ontario energy credit and Ontario energy and property tax credit, the Ontario sales tax transition benefit, and the Prince Edward Island sales tax credit.
Document Types: Policy and program implementation reports; forms (RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada, RC66 Canada Child Benefits Application); budgets training material development reports; systems requirements; statistics on intake and production; communication activity reports; correspondence with tax services offices, tax centres, and individual taxpayers.
Record Number: CRA ABSB 648 

Taxpayers' Ombudsman

Taxpayers’ Ombudsman reports directly to the Minister of National Revenue and operates independently at arm’s length from the management of the CRA and the CRA Board of Management, provides advice to the Minister of National Revenue about service matters in the CRA; addresses requests for reviews made by taxpayers and benefit recipients with respect to service matters including the service rights outlined in the Taxpayer Bill of Rights; and identifies and reviews systemic and emerging service-related issues within the CRA that have a negative impact on taxpayers and benefit recipients.

Taxpayers' Ombudsman - Class of Records 
Description: The Office of the Taxpayers' Ombudsman was created to support the government priorities of stronger democratic institutions, increased transparency within institutions, and the fair treatment of all Canadians. Records created by the program include those related to upholding taxpayer service rights; independent and impartial reviews of unresolved complaints from taxpayers about the service or treatment they have received from the Canada Revenue Agency; providing advice to the Minister of National Revenue on service matters within the CRA; and, continuation of operations.
Document Types: Order in Council, reports to the Minister, briefing documents, memoranda of understanding, service-level agreements, complaint forms, requests for information, requests for action, systemic information requests, performance reports, communication documents, financial and human resources documents, procurement documents, procedures or requirements documents, and statistical reports.
Record Number: CRA OTO 330

Internal Services

Internal services constitute groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are management and oversight services, communications services, legal services, human resources management services, financial management services, information management services, information technology services, real property services, materiel services, acquisition services, and travel and other administrative services. Internal services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

Acquisition Services

Acquisition services involve activities undertaken to acquire a good or service to fulfill a properly completed request (including a complete and accurate definition of requirements and certification that funds are available) until entering into or amending a contract.

Communications Services

Communications services involve activities undertaken to ensure that Government of Canada communications are effectively managed, well coordinated and responsive to the diverse information needs of the public. The communications management function ensures that the public—internal or external—receives government information, and that the views and concerns of the public are taken into account in the planning, management and evaluation of policies, programs, services and initiatives.

Financial Management Services

Financial Management Services involve activities undertaken to ensure the prudent use of public resources, including planning, budgeting, accounting, reporting, control and oversight, analysis, decision support and advice, and financial systems.

Human Resources Management Services

Human resources management services involve activities undertaken for determining strategic direction, allocating resources among services and processes, as well as activities relating to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies and plans.

Information Management Services

Information management services involve activities undertaken to achieve efficient and effective information management to support program and service delivery; foster informed decision making; facilitate accountability, transparency and collaboration; and preserve and ensure access to information and records for the benefit of present and future generations.

Information Technology Services

Information technology services involve activities undertaken to achieve efficient and effective use of information technology to support government priorities and program delivery, to increase productivity, and to enhance services to the public.

Legal services

Legal services involve activities undertaken to enable government departments and agencies to pursue policy, program and service delivery priorities and objectives within a legally sound framework.

Management and Oversight Services

Management and oversight services involve activities undertaken for determining strategic direction and allocating resources among services and processes, as well as those activities related to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies or plans.

Materiel Services

Materiel services involve activities undertaken to ensure that materiel can be managed by departments in a sustainable and financially responsible manner that supports the cost-effective and efficient delivery of government programs.

Real Property Services

Real property services involve activities undertaken to ensure that real property is managed in a sustainable and financially responsible manner, throughout its life cycle, to support the cost-effective and efficient delivery of government programs.

Travel and Other Administrative Services

Travel and other administrative services include Government of Canada travel services, as well as those other internal services that do not smoothly fit with any of the internal services categories.

Legend

  • Standard Classes of Records (CoRs)
  • Standard Personal Information Banks (PIBs)

CRA Manuals

Appeals Branch

  • Appeals Manual
  • Taxpayer Relief Procedures Manual
  • T1BEN User Guide
  • CPP/EI Litigation Manual
  • CPP/EI Appeals Procedures Manual
  • Problem Resolution Program Procedures Manual
  • Service complaints Procedure Manual

Assessment, Benefit, and Services Branch

  • Accounting Data Capture
  • Amendment System (AS) Manual
  • Assessing Procedures Related to the Part XIII.2 Return
  • Authentication & Credential Management Service Helpdesk Manual
  • Automated Subsidiary Ledger (ASL) System Functionalities
  • Automated Subsidiary Ledger System Instruction for the ASL team
  • Automated Trust System (ATS)
  • Benefits Operations Manual
  • Business Client Communications System Reference
  • Business Registration Manual
  • Cancellation Examination
  • Common User Information
  • Control (List of control functions for the Taxpayer Requested Reassessment program in the Tax Centres)
  • Corporate Suspense Reference
  • CPP Record of earnings Program Procedures Manual
  • Data Capture
  • Disability Tax Credit
  • Document Control
  • Electronic Filing for T1 Returns Electronic Filing for Individual Income Tax and Benefit Returns
  • Electronic Revenue Accounting (ERA) System
  • ERA Procedures for Managers
  • ERA Statistics
  • ERA User Guide for TSO
  • Error Correction Instructions for Electronic Returns
  • Error Inspection Control
  • Error Inspection – Error Clues
  • Error Inspection Work Instructions  - IOTSO
  • Event and Transcript Preparation
  • Explanation Codes and Messages
  • Explanation Codes used on Reassessment
  • Family Orders and Agreements (FOA) Enforcement Assistance and Refund Set-off Programs
  • Form T1261- Guidelines & Procedures for Tax Services Offices & the International Tax Services Office
  • General Information - Activity Codes and Time Frames - General Policy
  • General Work Instructions for Reassessments
  • GST/HST Rebates Processing (GRP) Manual
  • GST/HST Adjustment and Processing Procedures Manual
  • GST/HST Returns Development Section Procedures Manual
  • Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions
  • Individual and Business Specialty Services Manual
  • Information Returns Procedures Manual
  • Insolvency (Instruction on the updating of bankruptcy information)
  • Instalment Program
  • Instructions for the Online Taxpayer Correspondence System (OTCS)
  • Internal Referrals
  • Introduction to Taxpayer Contact (OTCS)
  • Inventory Control
  • International Tax Services Office  (IOTSO) Workload
  • Internet WAC File Maintenance Guide
  • IOTSO Selection and Examination
  • Inventory Control
  • Law and Policy (Information on returns and due dates, and interest and penalty rules)
  • Lifelong Learning Plan (LLP) Error correction Systems Workloads
  • Medical Resource Guide
  • Miscellaneous Accounting Activities (Procedures for interest and penalty calculations)
  • Non-Resident Selection
  • Non-Resident Supplementary Assessing System / Tax Centre Assessment
  • Notice Production
  • Other Levies Project manual
  • Penalties
  • Pension Reform
  • Procedures Manual – CPP Update Option 2.8
  • Processing, Validation and Compliance of Registered Savings Plans and of Registered Education Saving plans
  • Random Access Personal Information Data (RAPID) System
  • Reassessment Processing Instructions
  • Recording and Flagging Procedures
  • Referrals
  • Referrals (procedures for additional verification and/or action for the processing flow of the T1 return)
  • Refund Set-Off (RSO) Program
  • Registered Retirement and Education Saving Plans Processing, Validation and Compliance
  • Remission Orders
  • Resource Officers Instructions
  • Review Procedures
  • SAS/TCA Processing for non-residents and international taxpayers
  • Selection
  • Sorting and Numbering
  • Source Deductions Accounting Manual
  • Special Elections and Returns Manual
  • Special Processing instructions
  • Specialized Processing Group
  • Specialized Processing / Tax Centre Assessment Control Instructions
  • Specialized Processing - Error Clue 410 and Error Clue 558
  • Specialty Business Returns Manual
  • SPG/TCA Control Instructions
  • Standardized Accounting Reference
  • Standardized Case Management System Reference
  • Statement of Account
  • Subsidiary Ledger
  • Subsidiary Ledger Enquiry
  • Subledger Enquiries
  • Supplementary Instructions
  • Supplemental Instructions TOM NR 4070
  • Supplementary Assessing Section
  • Supplementary Instructions TOM 4092.2
  • SYSRAP, AUTORAP, MUSTRAP, POSSRAP and Cycle Cancels
  • T1 Accounting Error Correction
  • T1 Accounting Systems
  • T1 Benefits - Case Decision Support System Guide
  • T1 Identification
  • T1 keying
  • T1 Migration (TIM) System
  • T1 Mismatch
  • T1 Records
  • T1 Records and Specialty Services Manual
  • T1 Tax Calculation Procedures
  • T1 Taxfiler Representative Identification System
  • T1 and T3 Accounting Related Guidelines
  • T1/T3 Accounting Activity Type and Service Standard Information
  • T1/T3 Accounting Related Guidelines
  • T2 Assessing Case Management System Manual
  • T2 Assessing Reference Manual
  • T2 Assessing Manual - Scientific Research And Experimental Development
  • T2 Control & Services Manual
  • T2 Corporation Internet Filing Helpdesk Procedures Manual
  • T2 Direct Data Entry Manual
  • T2 Records Manual
  • T3 Initial Assessing
  • T3 Records Section
  • T3 RCA Assessment Processing
  • T3 Returns
  • T3 Taxfiler Representative Identification System (TRIS) Manual
  • T4 Helpdesk Manual
  • T4 and T5 Records
  • Taxpayer Contact (TPC)
  • Taxpayer Representative Identification System T1013 E-submission Monitoring Program Procedures Manual
  • Taxpayer Requested Reassessment Processing Instructions
  • TCA Assessing and Specialized Assessing Instructions
  • TCA, SLR & Codes 5 RAP Accounting Activities
  • Team Leader Procedures
  • The RAPID Communication System
  • Topical Index (TOM 19)
  • TPR Control
  • Validation and Controls (Benefit Programs)
  • Validation Programs
  • Voluntary Disclosure Program Guidelines

Collections and Verification Branch

  • Benefit Examination Team Manual
  • Benefits (Validation and Controls)
  • Compliance Operations Manual - GST/HST
  • Compliance Operations Manual - Payroll Compliance
  • Confidence Validities (CV) and Processing Review (PR) – Information and Procedures
  • Confidence Validity Clues
  • Confidence Validity Guidelines
  • Confidentiality for Taxpayer Services - Individual Programs
  • Debt Management Call Centre Manual – Government Programs
  • Debt Management Call Centre Manual - Tax Programs
  • Debt Management Call Centre – Teletracing Unit Manual
  • Due diligence Process
  • Foreign Source Matching
  • Individual Services Technical Help Guide
  • Matching Program
  • National Collections Manual
  • Non Resident Withholding Procedures Manual
  • Pensionable Insurance Earnings Review Manual (PIER)
  • Processing Requests for a Reduction of Income Tax Deductions at Source (Tax Waiver Requests)
  • Reference Guide for Business Enquiries Agents
  • Registered Plans for Retirement Savings (RRSP, RRIF, RPP and DPSP)
  • Special Assessment Program
  • T1-OVP compliance
  • T4 Record of Earnings Identification Procedures Manual
  • Trust Accounts Examination Basic Accounting Guide
  • Trust Accounts Examination Manual
  • Trust Accounts Examination Reference Guide
  • Validation Programs

Compliance Programs Branch

  • Audit Manual
  • GST/HST Audit and Examination Manual
  • Business Equity Valuations Operations
  • Claim Review Manual for Research and Technology Advisors - SR&ED Program
  • Criminal Investigations Manual
  • Exchange of Information Reference Guide
  • Excise Tax, N15 and Air Travellers Security Charge Audit Manual
  • Large Business Audit Manual
  • Non-Resident Services Manual
  • Financial Claim Review Manual – Review Procedures for Financial Reviewers.
  • Section 116 Non-Resident Disposition Manual
  • Real Estate Appraisals Operational Manual
  • Tax Avoidance Manual

Legislative Policy and Regulatory Affairs Branch

  • CPP/EI Policy Manual
  • CPP/EI Rulings Procedures Manual
  • GST/HST Procedures Manual
  • Registered Plans Directorate Technical Manual
  • Social Security Manual

Strategy and Integration Branch

  • Comscreen Manual (for data capture of selected fields on T1 Income Tax and Benefit Returns)
  • Corporate Data Analysis Group Verification and Analysis Guidelines
  • Guidelines Analysis and Validity Guide
  • T1 Statistical Data Capture Manual

Additional Information

The Canada Revenue Agency (CRA) is subject to the legislative requirements of the Access to Information Act and the Privacy Act. The Access to Information and Privacy (ATIP) Directorate, part of the Public Affairs Branch, supports the CRA in meeting its requirements under both acts.

For information on Access to Information and Privacy at the CRA, as well as both formal and informal access procedures under the provisions of the Access to Information Act and the Privacy Act, please consult CRA's Access to Information and Privacy Web site.

For additional information about the programs and activities of the Canada Revenue Agency, please see CRA's Web site.

CRA Reading Room Services

In accordance with the Access to Information Act, areas on the premises of this institution have been designated as public reading rooms. All reading room services are by appointment only. With the exception of the National Capital Region, appointments can be made by calling toll-free 1-800-959-8281 or 1-800-959-5525.

To request an electronic copy of a CRA reading room manual, please call 1-866-333-5402 or send an email to the CRA ATIP General Enquiries.

CRA reading room loactions:

National Capital Region

555 MacKenzie Avenue
Ottawa ON K1A 0L5
By appointment only at 613-960-5393 or at 1-866-333-5402

Atlantic Region

Charlottetown Tax Services Office
161 St. Peters Road
Charlottetown, Prince Edward Island

Newfoundland and Labrador Tax Services Office
165 Duckworth Street, 2nd Floor
St. John's, Newfoundland and Labrador

Nova Scotia Tax Services Office
1557 Hollis Street
Ralston Building
Halifax, Nova Scotia

New Brunswick Tax Services Office
126 Prince William Street
Saint John, New Brunswick

Quebec Region

Montréal Tax Services Office
305 René-Lévesque Boulevard West, Room 7
Montréal, Quebec

Ontario Region

Hamilton-Niagara Tax Services Office
55 Bay Street North, 1st Floor
Hamilton, Ontario

London-Windsor Tax Services Office
451 Talbot Street, 1st Floor
London, Ontario

Hamilton-Niagara Tax Services Office
32 Church Street
St. Catharines, Ontario

Sudbury Tax Centre / Tax Services Office
1050 Notre Dame Avenue
Sudbury, Ontario

Toronto Centre Tax Services Office
1 Front Street West, 1st Floor, Room W-162
Toronto, Ontario

Toronto West-Thunder Bay Tax Services Office
5800 Hurontario Street
Mississauga, Ontario

London-Windsor Tax Services Office
185 Ouellette Avenue, 4th Floor
Windsor, Ontario

Prairies Region

Southern Alberta Tax Services Office
220 4th Avenue South East
Calgary, Alberta

Edmonton Tax Services Office
9700 Jasper Avenue, Room 10
Edmonton, Alberta

Saskatchewan Tax Services Office
1783 Hamilton Street, 2nd Floor, Room 260.3
Regina, Saskatchewan

Saskatchewan Tax Services Office
340 3rd Avenue North
Saskatoon, Saskatchewan

Winnipeg Tax Services Office
325 Broadway Avenue
Winnipeg, Manitoba

Pacific Region

Southern Interior Tax Services Office
277 Winnipeg Street, 1st Floor
Penticton, British Columbia

Vancouver Island Tax Services Office
1415 Vancouver Street
Victoria, British Columbia

Vancouver Tax Services Office
1166 West Pender Street, Main Floor, Room C
Vancouver, British Columbia

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