Consultations on the proposed Registration of Tax Preparers Program (RTPP)
The CRA is consulting with taxpayers and the tax preparer community to gain a common understanding of the business needs of tax preparers and solicit input from all stakeholders on the proposed RTPP. Under the proposed RTPP, tax preparers who prepare individual and corporate income tax returns for a fee would be required to register with the CRA.
Pilot project: Pre-ruling consultations
In October 2013, the Income Tax Rulings Directorate began offering, as a one-year pilot project, a new service called a pre-ruling consultation.
On March 28, 2013, the CRA launched a new series of income tax technical publications, called the income tax folios. Over the next several years, the folios will update and replace the interpretation bulletins. For more information, see Introducing Income Tax Folios and Income Tax Folio Index.
Mandatory electronic filing for tax preparers
Starting in 2013, tax preparers who file more than 10 returns will be required to file them electronically.
Partnerships - Elimination of corporation tax deferral
The deferral of tax by a corporation that has a significant interest in a partnership having a fiscal period different from the corporation's tax year will be eliminated.
- Voluntary Disclosures Program
- Service standards
- Canada pension plan/Employment insurance (CPP/EI) rulings
- Section 1.4, Goods and Services Tax Rulings
- Income Tax Information Circular 94-4, International Transfer Pricing: Advance Pricing Agreement (APA)
- Expecting a large refund
- Bank of Canada
- Canada Business Network
- Canada Benefits
- Department of Justice
- Federal Court of Canada
- Finance Canada
- Government Electronic Directory Services
- House of Commons
- Human Resources and Skills Development Canada
- Industry Canada
- Supreme Court of Canada
- Tax Court of Canada
Provincial and territorial government partners
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