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)

Appendix - Classes of Record

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.

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..

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.

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.

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..

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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 Enquiries

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

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.

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.

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
  • CPP/EI Appeals Procedures Manual
  • CPP/EI Litigation Manual
  • Problem Resolution Program Procedures Manual
  • Service complaints Program Procedures Manual
  • Taxpayer Relief Procedures Manual
  • T1BEN User Guide (T1 Ben Case Management System manual content)

Assessment, Benefit, and Services Branch

  • Accounting Data Capture
  • Amendment System (AS) Manual
  • Assessing Procedures Related to the Part XIII.2 Return
  • Authentification & Credential Management Service Helpdesk Manual
  • Automated Subsidiary Ledger (ASL) System Functionalities
  • Automated Subsidiary Ledger System Instructions for the ASL team
  • Automated Trust System (ATS)
  • Benefits Operations Manual
  • Business Client Communications System manual
  • Business Registration Manual
  • Cancellation Examination
  • Certification of Canadian Residency
  • Common User Information
  • Complex SERS manual
  • Confidence Validity Guidelines
  • Confidentiality for Taxpayer Services - Individual Programs
  • Corporate Suspense Reference
  • CPP Record of earnings Program Procedures Manual
  • Discounters
  • Disability Tax Credit - Eligibility and Processing
  • Document Control
  • Electronic Revenue Accounting (ERA) System
  • ERA Procedures for Managers
  • ERA Statistics
  • ERA User Guide
  • Error Correction Instructions for Electronic Returns
  • Error Inspection Control
  • Error Inspection – Error Clues
  • Error inspection Work Instructions
  • Error Inspection Work Instructions - IOTSO
  • Event and Transcript Preparation
  • Explanation Codes and Messages
  • Explanation Codes used on Reassessment
  • Family orders and agreements enforcement assistance and refund set-off programs
  • General Work Instructions for Reassessments
  • GST/HST Adjustment and Processing Procedures Manual
  • GST/HST Rebates Processing (GRP) Manual
  • GST/HST Returns Development Section Procedures Manual
  • Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions
  • Individual, Trust and Business Specialty Services Manual
  • Individual Services Technical Help Guide
  • Information Returns Procedures Manual
  • Insolvency
  • Instalment Program
  • Internal Referrals
  • International and Ottawa Tax Services Office (IOTSO) Workloads
  • Internet WAC File Maintenance help Guide
  • Inventory Control
  • ITSO Selection and Examination
  • Law and Policy (Information on returns and due dates, and interest and penalty rules)
  • Lifelong Learning Plan (LLP) Error correction Systems Workloads
  • Miscellaneous Accounting Activities
  • Notice Production
  • Other Levies Project manual
  • Penalties
  • Pension Reform
  • Processing Requests for a Reduction of Income Tax Deductions at Source (Tax Waiver Requests)
  • Processing, validation and compliance of registered retirement saving plans and of registered education saving plans
  • Quality review manual
  • Reassessment Policy and Other Policy Levies
  • Reassessment Processing Instructions
  • Recording and Flagging Procedures
  • Reference Guide for Business Enquiries Agents
  • Referrals
  • Refund Set-Off (RSO) Program
  • Registered Plans for Retirement Savings (RRSP, RRIF, RPP and DPSP) - Overview
  • Regular SERS manual
  • Remission Orders
  • Resource Officers Instructions
  • Returns Electronic Filing for individual Income Tax and Benefit Returns
  • Revenue Ledger Field Operations manual
  • Review Procedures
  • Selection
  • Sorting and Numbering
  • Source Deductions Accounting Manual
  • Special Processing Instructions
  • Specialized Processing
  • Specialized Processing - Interest Calculation - Error Clue 410 and Error Clue 558
  • Specialty Business Returns Manual
  • SPG/TCA Control Instructions
  • SPG/TCA Processing for non-residens type return
  • Standardized Accounting Reference
  • Standardized Case Management System Reference
  • Statement of Account
  • Subsidiary Ledger Enquiry
  • Supplementary Instructions
  • SYSRAP, AUTORAP, MUSTRAP, POSSRAP and Cycle Cancels
  • T1 Accounting Error Correction
  • T1 Accounting RAPID Options
  • T1BEN Case Decision Support System Guide
  • T1BEN Tax-Free Savings Account Enquiries User Guide
  • T1BEN Tax-Free Savings Account – Supervisor User Guide
  • T1 Data Capture Keying Instructions
  • T1 IDENT Update
  • T1 keying - Coordinator
  • T1 Migration (TIM) System
  • T1 Mismatch
  • T1 Tax Calculation Procedures
  • T1 Taxfiler Representative Identification System
  • T1/T3 Accounting Activity Type and Service Standard Information
  • T1/T3 Accounting Related Guidelines
  • T1/T3 Specialty Services Manual
  • T2 Assessing Case Management System Manual
  • T2 Assessing Manual - Scientific Research And Experimental Development (RS&ED)
  • T2 Assessing Reference Manual
  • T2 Control & Services Manual
  • T2 Corporation Internet Filing Helpdesk Procedures Manual
  • T2 Direct Data Entry Manual
  • T3 Assessing
  • T3 RCA Assessment Processing
  • T3 Returns Accounting
  • TRIS T1 Legal Document Procedures Manual
  • TRIS T3 Appllication for Trust Account Number
  • TRIS T3 Procedures Manual
  • TRIS T3 Legal Document Procedures Manual
  • T4 Helpdesk Manual
  • T4 ROE Ident Procedures Manual
  • Tax Centre Assessment, Sub Ledger Reassessment & Code 5 Reassessment Program Accounting Activities TCA, SLR & Code 5 RAP Accounting Activities
  • Tax-Free Savings Account Program
  • Taxpayer Contact (TPC)
  • Taxpayer Requested Reassessment Processing Instructions
  • TCA Assessing
  • Team Leader Procedures
  • The RAPID Communication System
  • Topical Index
  • TPR Control
  • Voluntary Disclosure Program (VDP) Operations manual

Collections and Verification Branch

  • Benefit Examination Team
  • Benefits Validation Manual
  • Compliance Operations Manual - GST/HST
  • Compliance Operations Manual - Other Levies
  • Compliance Operations Manual - Payroll Compliance
  • Confidence Validities
  • Debt Management Call Centre Manual – Government Programs
  • Debt Management Call Centre Manual – T1 Non-Filer
  • Debt Management Call Centre Manual - Tax Programs
  • Debt Management Call Centre teletracing Unit Manual - Government Programs
  • Due Diligence Process
  • Foreign Source Matching
  • Matching Program
  • National Collections Manual
  • Non-Filer - Tax Centre - Operations Manual
  • Non-filer - Tax Services Office - Operations Manual
  • Non Resident Withholding Procedures Manual
  • Pensionable Insurance Earnings Review Manual (PIER)
  • Validation program
  • Special Assessment Program
  • T1-OVP Compliance
  • Trust Accounts Examination Basic Accounting Guide
  • Trust Accounts Examination Manual
  • Trust Accounts Examination Reference Guide

Domestic Compliance Programs Branch

  • Audit Manual
  • Business Equity Valuations Operations
  • Claim Review Manual for Research and Technology Advisors - SR&ED Program
  • Excise Tax, N15 and Air Travellers Security Charge Audit Manual
  • Financial Claim Review Manual – Review Procedures for Financial Reviewers
  • GST/HST Audit and Examination Manual
  • Income Tax audit manual
  • Non-Resident Services Manual
  • Real Estate Appraisals Operational Manual
  • Section 116 Non-Resident Disposition Manual

Internatonal, Large Business and investigations Branch

Legislative Policy and Regulatory Affairs Branch

Strategy and Integration Branch

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