CRA compliance and enforcement - (2024)

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

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

CRA compliance and enforcement - (2024)


How do I call the CRA from outside Canada? ›

The CRA's publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information, go to Order alternate formats for persons with disabilities or call 1-800-959-8281. If you are outside Canada and the United States, call 613-940-8495.

What is the CRA in Canada? ›

The Canada Revenue Agency ( CRA )'s mandate is to: administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians.

What does the CRA regulate? ›

The CRA requires that each insured depository institution's record in helping meet the credit needs of its entire community be evaluated periodically by one of the federal bank regulatory agencies (agencies).

What is a Canadian Certificate of Compliance? ›

This is a document issued by the Director under the Canada Business Corporations Act (CBCA) as evidence that a corporation is in existence and not dissolved as a corporate entity. Under the Ontario Business Corporations Act, the equivalent document is a certificate of status.

What number is 1 833 995 2336? ›

For any of these actions, call the CRA helpline at 1-833-995-2336 (individuals) or 1-800-959-5525 (businesses) or fill out this secure web form. Have a dedicated tax expert handle everything, from start to finish.

How to call a 1-800-number from outside Canada? ›

As discussed, the toll-free number prefix can be 1800 or 1300 or 800/844/855, etc. So, to call an 1800 number from overseas, you would dial: xxx (your country's exit code) + yyy (destination country's ISD code) + 1800 + zzz zzzz (destination business's toll-free phone number).

What is the CRA equivalent in the US? ›

The Canada Revenue Agency (CRA) is the equivalent of the U.S. Internal Revenue Service (IRS).

How do I contact Canadian tax revenue? ›

  1. All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-8281 (opens up phone application)1-800-959-8281. Wait time: 1 h 2 min. ...
  2. Yukon, Northwest Territories and Nunavut Footnote 1: 1-866-426-1527 (opens up phone application)1-866-426-1527.
  3. Outside Canada/U.S. call collect Footnote 3 ...
  4. Online chat service.

Does CRA send text messages? ›

The CRA will not use text messages or instant messages to start a conversation about your taxes, benefits, or My Account. The CRA will not ask you by email or text message to click a link and provide: personal information. bank information.

What is CRA in compliance? ›

The Community Reinvestment Act of 1977 (CRA) encourages certain insured depository institutions to help meet the credit needs of the communities in which they are chartered, including low- and moderate-income (LMI) neighborhoods, consistent with the safe and sound operation of such institutions.

Who is protected by the CRA? ›

Institutions Covered by CRA

CRA applies to FDIC-insured depository institutions, such as national banks, savings associations, and state-chartered commercial and savings banks.

What is the primary purpose of the CRA? ›

What is the Community Reinvestment Act? The Community Reinvestment Act (CRA) was enacted to encourage banks to meet the credit needs of the neighborhoods in which they operate, including low- and moderate-income (LMI) communities.

Why do I need a certificate of compliance? ›

Certificate of Compliance is a document which certifies that the goods or services supplied meet the required standards. The document is a way of ensuring that consumers in the importing countries are protected against harmful or sub-standard products.

How long does it take to get a certificate of compliance in Canada? ›

Online: If you request a Certificate of Compliance through Corporations Canada's Online Filing Centre, they process your request in 24 hours and email a PDF to you. Mail: It will take 5 business days to process your request, and then the certificate will be mailed to you.

What is a notice of compliance in Canada? ›

A Notice of Compliance (NOC) is issued to a manufacturer following the satisfactory review of a submission for a new drug, and signifies compliance with the Food and Drug Regulations.

How do I contact IRCC by phone outside Canada? ›

Phone (when calling from within Canada): 1.888. 242.2100. Phone (when calling from outside of Canada): 1.613. 944.4000.

How do I call Canada from overseas? ›

Canada country code: +1

To call Canada simply dial your exit country code, the Canada country code and the area phone code shown below, all before your local number.

Can you call a 1800 number on WhatsApp? ›

Is it possible to call an 1800 number through WhatsApp? WhatsApp can't be used to call a phone number that isn't in your contacts list. It also can't be utilised to call a landline.

What is the best time to call CRA? ›

The best time to call the CRA office is early in the morning (between 9:00 am and 11:00 am local time) or late in the afternoon (from 2:00 pm to 4:00 pm local time), preferably on weekdays. These are non-peak hours, and the chances of getting connected to an agent faster are higher.


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