How and what the CRA does to preserve the fairness and integrity of laws we administer
Objectives and activities
Taxpayer rights
Your rights as a taxpayer and what you can do if you believe the CRA has not respected your rights
Your rights as a taxpayer
How your taxpayer rights are protected, making a service complaint, Taxpayer Bill of Rights
Dates and timelines
When to file taxes or send payments to the CRA and when to expect benefit payments or responses from the CRA
Due dates and payment schedules
Deadlines for filing taxes, making payments and contributions, payment schedules for credits and benefits
Processing times
When you can expect us to complete your tax-related request or get back to you
Payments, refunds, penalties, tax relief
How to prepare and send payments to the CRA and how to request refunds, payments or tax relief from the CRA
Payments
Payment options and methods, refunds and receiving payments, unable to pay
Debt collection
When you owe taxes, duties, fees or penalties, paying debt over time, unable to pay, avoiding scams
Interest and penalties
What happens if you file your taxes late, pay too little, make false statements, don’t report income
Voluntary Disclosures Program
Fix errors on a filed tax return or file a return you should have filed
Taxpayer relief provisions
Eligibility and how to request relief from penalties, interest or amount payable on taxes
Remission
Requesting relief from taxes or penalties due to exceptional circ*mstances or financial hardship
Access to benefits when in an abusive or violent situation
How to keep getting your benefits and payments and keep your personal information up to date
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Tax rules when cryptocurrency is used for employee pay, to buy goods and services, or as a commodity
Reporting obligations
Reporting fees for service
Requirement for businesses and organizations (including sole proprietors and corporations) to report fees paid to other businesses for services provided
Mandatory disclosure rules - Overview
Reporting requirements for reportable transactions, notifiable transactions, and uncertain tax treatments
Disagreeing with the CRA
How to send feedback about service provided by the CRA and how to file objections or appeals
Submit service feedback
Submitting complaints, compliments or suggestions on services provided by CRA
File an objection with CRA
Disputing assessments, notices, decisions or appealing a CPP/EI decision
File an appeal to the Court
Appealing the CRA's decision on your objection or filing your CPP/EI appeal to the Tax Court
Audits and account reviews
Types of audits and what to expect during an audit or review
Unnamed persons requirements at the CRA
How the CRA use the unnamed persons requirement
Personal income tax reviews
Types of reviews, how to respond to a review, how tax returns are selected for review
Business income tax audits
How tax returns are selected for audit, how the CRA will contact you, records to keep
GST/HST audits
How GST/HST returns are selected for pre-assessment reviews and post-assessment audits
Payroll examinations
Reasons for payroll examinations, preparing for an examination, records to keep, common errors
Charity audits
How charities are selected for audits, types of audits, what happens after an audit
Assisted Compliance program
Helping you as an individual or business understand your tax obligations and correct mistakes
Tax cheating and scams
Types of tax schemes and scams, how they work, and how to avoid and report them
Scam prevention
How to recognize scams by phone, email, mail or text and what to do if you’re a victim of a scam
Report suspected tax or benefit cheating in Canada
Types of cheating, how to report suspected cheating, reporting is anonymous
Report suspected offshore tax cheating
Reporting international tax evasion or avoidance, keeping your identify confidential, reward payments
Tax schemes
Types of tax schemes, how to recognize them, how they work and their consequences
Tax evasion awareness
Understanding tax evasion and tax fraud, consequences and publicized cases and convictions
How we combat tax evasion and avoidance
The CRA exchanges data internationally, uses legal tools and conducts criminal investigations
Voluntary Disclosures Program
Fix errors on a filed tax return or file a return you should have filed
Criminal investigations
Investigation triggers, steps and consequences including a criminal record, jail sentence, fines
Rulings and interpretations
Requesting official decisions, which of these services are free, and the eligibility criteria for free services
Income tax rulings and interpretations
Free services and eligibility, fees for advance income tax ruling and pre-ruling consultations
CPP/EI rulings
Free services, requesting and appealing rulings, employee or self-employed, pensionable or insurable employment
Excise and GST/HST rulings and interpretations
Free services, rulings and interpretations for excise taxes, duties and charges on goods and services
Industry or sector income sources
Tax rules and obligations for sources of income in various industries and sectors
Taxes and the platform economy
Taxes and reporting income for sharing economy, gig economy, peer-to-peer and social media influencers
Compliance in the real estate sector
Reporting rental income, real estate sales, expenses, property flipping, building and selling
Incentive income reporting
Tax obligations, review of taxpayer files, audits, penalties, interest for unreported incentive income
Virtual currency
Tax rules when cryptocurrency is used for employee pay, to buy goods and services, or as a commodity
Compliance snapshot — Canada Emergency Wage Subsidy for businesses
A progress update including results, findings and observations on post-payment compliance efforts for the wage subsidy
Underground economy
How the underground economy affects you and what you can do to avoid and protect yourself from underground economy activities
International agreements
Tax agreements and sharing and exchange of financial information with other countries
Tax treaties
Canada’s tax agreements with other countries, avoiding double taxation, preventing tax evasion
Country-by-country reporting
Sharing data on tax, revenue and profit with other nations, obligations for multinational enterprise groups
Enhanced financial account information reporting
Automatic exchange of financial information with other countries, Common Reporting Standard
Electronic funds transfer reporting
International EFT reporting requirements for financial institutions and intermediaries
