Other resources

Publications

We offer numerous tax guides, pamphlets, bulletins, and circulars. You can get information on any tax related matter from these publications.

The International Tax Services Office

The CRA's International Tax Services Office (ITSO) is located in Ottawa.

Staff at ITSO process individual and corporate tax returns, respond to written taxpayer enquiries, process requests for adjustments, and provide telephone and counter enquiry services for non residents, deemed residents, emigrants as well as newcomers to Canada (immigrants).

The office also maintains the accounts of those individuals and institutions that issue payments to non-residents of Canada.

Employer visits program

If you operate a small business, you may be too busy to attend an information seminar. If so, our staff is available on request to visit you at your place of business.

This will give you a chance to ask questions about recording, withholding, or reporting employee earnings, tax, Canada Pension Plan contributions, or Employment Insurance premiums. We do not charge for this service. If you are interested, call your tax services office to make arrangements.

Advance Income Tax Rulings and Interpretations

An advance income tax ruling is a written statement to a client from the Income Tax Rulings Directorate that states how the CRA will interpret and apply Canadian Income Tax law to transactions the client is considering.

GST/HST Rulings and Interpretations

You can ask for a written ruling or interpretation on how the goods and services tax/harmonized sales tax (GST/HST) applies to your operations or transactions. We will provide guidance and as much certainty as possible about how GST/HST applies and on the consequences of your transactions or proposed transactions.

For more information, see GST/HST.

We provide our GST/HST rulings and interpretations service from rulings centres across Canada (except in Quebec). You can contact us at 1-800-959-8287. For service in Quebec, contact Revenu Québec at 1-800-567-4692.

Help for taxpayers with a hearing or speech disorder

Taxpayers with a hearing disability or speech disorder who have access to a teletypewriter (TTY) can get income tax information and help by calling our bilingual enquiry service at 1-800-665-0354.

The service is available weekdays from 8:15 a.m. to 5:00 p.m., local time, with extended hours offered during the income tax filing season.

Seminars, trade shows, and workshops and individual outreach visits for businesses

To help small business clients understand their rights and obligations under existing and frequently changing legislation, we offer the following services:

• Seminars - These cover a variety of topics, from general to complex matters. We give seminars on request and target them to meet the needs or interests of the audience.
• Trade shows - These are one and two-day events sponsored by the private sector, where we present information on our services.
• Workshops - These are one and two-day events where we present, instruct, or walk through examples of how to complete various forms and schedules.
• Individual Outreach Visits for businesses - These are pre-arranged and provide the individual business owner or sole proprietor an opportunity to get answers to their specific questions, receive relevant information, increase their awareness of Canada Revenue Agency (CRA) services, and discuss any tax-related issues or concerns.

To register for a seminar or workshop, see Events and Seminars.

Scientific Research and Experimental Development (SR&ED) Investment Tax Credit

We have set up a service to address the needs of individuals and businesses that have claimed the SR&ED investment tax credit. We regularly conduct public information sessions to explain the meaning of SR&ED, describe eligible activities, explain what expenditures qualify for the credit, and describe the documentation required for a claim.

For more information about these sessions, see Information Seminars. For more information on scientific research and experimental development, see Brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program.

Related topics

• Forms and publications
• International and non-resident taxes
• Business
• Tax services offices and tax centres - Addresses, office hours, and fax numbers
• Community Volunteer Income Tax Program (CVITP)
• Income tax rulings and interpretations
• Goods and Services Tax/Harmonized Sales Tax (GST/HST)
• Multiple formats
• Events and seminars
• Scientific Research and Experimental Development (SR&ED) Tax Incentive Program

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