Info Source
Sources of Federal Government and Employee Information
Table of Contents
Institutional Functions, Programs and Activities
- Core Responsibility - Tax
- Core Responsibility - Benefits
- Core Responsibility – Taxpayers' Ombudsperson
- Acquisition Management Services
- Communications Services
- Financial Management Services
- Human Resources Management Services
- Information Management Services
- Information Technology Services
- Legal Services
- Management and Oversight Services
- Materiel Management Services
- Real Property Management Services
- Travel and Other Administrative Services
- Legend
Contracts, Agreements, and Arrangements
- Contracts (under development)
- Information sharing arrangements and agreements
Introduction to Info Source
Info Source describes the programs and activities, and the information holdings related to programs and activities, of government institutions subject to the Access to Information Act to facilitate the right of access. It also provides individuals, including current and former employees of the Government of Canada, 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.
An index of institutions that are subject to the Access to Information Act and the Privacy Act is 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 Departmental Results Report is the primary document for communicating our results to Canadians and Parliamentarians. The Departmental Results Report provides a comprehensive report on the performance of the CRA for the previous fiscal year, and a discussion of the CRA's achievements against the key targets and indicators set out in our Corporate Business Plan and Report on Plans and Priorities. The Departmental Results Report also contains the audited financial statements.
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
Core Responsibility - Tax
To ensure that Canada’s self-assessment tax system is sustained by providing taxpayers with the support and information they need to understand and fulfil their tax obligations, and by taking compliance and enforcement action when necessary to uphold the integrity of the system, offering avenues for redress whenever taxpayers may disagree with an assessment/decision.
Tax Services and Processing
We give taxpayers access to accurate and timely information they need to comply with Canada's tax laws by modernizing our services, including expanding our digital services and enhancing our telephone platform, making it easier for taxpayers to meet their tax obligations. In addition to the individual returns program, we register businesses for a business number and administer T2, T3, GST/HST, excise, and other levies programs. We help businesses and individuals to voluntarily comply with Canada's tax laws by processing their information and payments as quickly and accurately as possible and telling them the results of their assessment or reassessment.
- Community Volunteer Income Tax Program - Class of Record (CRA ABSB 110)
- Taxpayer Services - Enquiries Class of Record (CRA ABSB 141)
- Taxpayer Services - Returns and Guides Class of Record (CRA ABSB 176)
- Individual Returns and Payment Processing - Class of Record (CRA ABSB 217)
- Individual Refund Set-off Program - Class of Record (CRA ABSB 219)
- T3 Initial Assessment and Reassessment program - Class of Record (CRA ABSB 139)
- Tax-Free Savings Account (TFSA) - Class of Record (CRA ABSB 210)
- Discounters program - Class of Record (CRA ABSB 218)
- EFILE Online services - Class of Record (CRA ABSB 216)
- Business Number and Program Account Registration - Class of Record (CRA ABSB 227)
- Corporation returns and payment processing - Class of Record (CRA ABSB 225)
- Specialty Business Returns - Class of Record (CRA ABSB 228)
- Administration of GST/HST Returns and Rebates - Class of Record (CRA ABSB 246)
- Business Refund Set-off program - Class of Record (CRA ABSB 229)
- Voluntary Disclosures Program - Class of Record (CRA CPB 264)
- Covid-19 Subsidy Initiatives For Business Entities - Class of Record (CRA ABSB 230)
Charities
We administer a national program for the regulation of charities and other qualified donees. We are responsible for activities that span the full spectrum of the compliance continuum including reviewing applications for registration, processing annual charity returns, filing enforcement, and audits. We also develop educational products/aids, organize information sessions and consultations, and maintain client accounts. We promote compliance with the income tax legislation by ensuring only eligible organizations are registered, informing registered charities and other qualified donees of their obligations under the law, sharing charity information with the public, detecting and addressing non-compliance using a range of corrective measures, and providing client-centric service. This work safeguards the interests of taxpayer donors and Canadians, and contributes to public trust in the charitable sector and the Canada Revenue Agency.
Registered Plans
The Registered Plans Directorate (RPD) is part of the Canada Revenue Agency (CRA). The RPD is responsible for registering and monitoring deferred income and savings plans to make sure they comply with the Income Tax Act, Income Tax Regulations and related administrative rules. The RPD gives information and advice to employers, plan administrators, promoters, issuers, their advisors and other tax professionals on the legislation and administrative rules related to deferred income savings plans in order to help them fulfill their tax obligations. Investing in people, education, technology, and responsible enforcement activities allows the RPD to protect the integrity of Canada’s deferred income and savings plan regime and to provide Canadians with knowledge and tools that support compliance with legislative requirements.
Policy, Rulings and Interpretations
We offer taxpayers, registrants, and tax intermediaries binding rulings and non-binding interpretations of the acts the Canada Revenue Agency administers, including, but not limited to, the Income Tax Act, Excise Tax Act, Underused Housing Tax Act, Canada Pension Plan, and the Employment Insurance Act. In doing so, we give taxpayers certainty by explaining how the law applies to specific situations. We work closely with the Department of Finance Canada in developing legislative policy, as well as providing legislative policy and administrative services to other Canadian government organizations. We continue to introduce and advance initiatives designed to provide early certainty on tax matters, help prevent errors and, in some cases, reduce the number of individual requests for rulings and interpretations. We also administer legislation related to excise duties and taxes. As a result of this work, taxpayers are more aware of available technical information, better informed of their tax obligations and entitlements, and better able to apply the law correctly.
- Advance Income Tax Rulings and Technical Interpretations - Class of Record (CRA LPRAB 041)
- GST /HST Rulings and Interpretations - Class of Record (CRA LPRAB 140)
- Canada Pension Plan and Employment Insurance Rulings Program - Class of Record CRA LPRAB 187
- Excise and Specialty Tax - Class of Record (CRA LPRAB 030)
- Remissions - Class of Record (CRA LPRAB 700)
- Tax Treaty and Other International Related Information - Class of Record (CRA LPRAB 650)
Service Feedback
We offer clients a process to provide feedback, including complaints, suggestions and compliments, and resolve problems about the service, quality, or timeliness of the Canada Revenue Agency’s work, as described under the service rights in the Taxpayer Bill of Rights. The service issues raised by clients provide valuable insight and that feedback in turn helps the CRA identify and implement ongoing service improvements.
Objections and Appeals
We offer an impartial review process for taxpayers who wish to file a formal dispute relating to assessments or determinations the Canada Revenue Agency made under the Income Tax Act, the Excise Tax Act, the Canada Pension Plan, and the Employment Insurance Act. We also work with the Department of Justice on appeals before the courts. We provide education and assistance to taxpayers to make them aware of their rights to dispute resolution as well as when it is appropriate to register a formal dispute.
- Income Tax and Charities Objections and Appeals to the Courts - Class of Record (CRA APP 545)
- Commodity Taxes Objections, Determinations and Appeals to the Courts - Class of Record (CRA APP 555)
- Canada Pension Plan / Employment Insurance Appeals to the Minister and Appeals to the Courts - Class of Record (CRA APP 565)
Taxpayer Relief
We administer the process under which the Minister of National Revenue may, under legislative provisions, grant to taxpayers relief from penalties and interest that arise through no fault of their own, an inability to pay, or circumstances beyond their control. Our activities, including taxpayer education and assistance, are resulting in increased taxpayer awareness of the penalties and interest relief provisions and what they should do to seek relief. We review requests in an impartial and timely manner so that taxpayers obtain relief where warranted.
Reporting Compliance
We protect the integrity of Canada's self-assessment tax system through education and proactive efforts that are aimed at helping those who want to comply. We also work to ensure that Canada receives its share of taxes from international and large entities with complex financial transactions and taxpayers with offshore accounts.
We identify non-compliance both domestically and internationally, through extensive business intelligence and risk assessment activities, including predictive analytics, legislative reviews and work with informants. Depending on the level of risk identified, the appropriate approach is taken to address and deter non-compliance through a graduated approach including targeted communications, examinations, audits, and where warranted, penalties or criminal investigations. We work closely with the Public Prosecution Service of Canada (PPSC), domestic law enforcement agencies, and international partners to ensure that the most serious cases of tax evasion and fraud are thoroughly investigated and referred for criminal prosecution.
We are committed to ensure that applicants for tax assistance and incentives have the information and timely services they need, are aware of their tax obligations, and that tax credits, incentives and refunds are delivered in a prompt, consistent, and predictable manner.
- International and Large Business and Offshore and Aggressive Tax Planning Income Tax Audits and Examination - Class of record (CRA CPB 415)
- Competent Authority - Class of Record (CRA CPB 261)
- Criminal Investigations - Class of Record (CRA CPB 820)
- Small and Medium Enterprises Income Tax Audit - Class of Record (CRA CPB 452)
- Film and Media Tax Credit Programs - Class of Record (CRA CPB 150)
- Scientific Research and Experimental Development - Class of Record (CRA CPB 155)
- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Audit - Class of Record (CRA CPB 476)
- Leads Programs - Class of Record (CRA CPB 428)
Returns Compliance
Through a variety of education and validation activities, we encourage individuals, businesses, and trusts to better understand their tax obligations and the consequences of non-compliance. We continually seek ways to proactively educate taxpayers with the goals of ensuring self-identification and deterring non-compliance. We enforce registration and complete validations and reviews to ensure that individuals, businesses, and trusts are compliant with their withholding, remitting, reporting, and filing obligations including payroll deductions, GST/HST, other levies, and non-resident taxes.
Collections
We collect tax and non-tax debts on behalf of the federal, provincial, and territorial governments, as well as for other government departments and agencies. We continue to evaluate new approaches to strengthen and streamline tax collection activities, facilitated by improved information technology and data analysis, which allow a more targeted and risk-based approach. By differentiating lower-risk taxpayers (those who can and want to pay, or those who owe but need time to pay) from those who do not intend to pay, we can customize our approach to encourage or enforce compliance, as needed. We strive to educate all taxpayers to ensure they are aware of, and understand, their tax filing obligations and the consequences of non-compliance to promote self-resolution of debt.
Core Responsibility - Benefits
To ensure that Canadians obtain the support and information they need to know what benefits they may be eligible to receive, that they receive their benefit payments in a timely manner, and have avenues of redress when they disagree with a decision on their benefit eligibility.
Benefits
We deliver a range of ongoing benefits, credits, and one-time payment programs that support the economic and social well-being of Canadians. Through processing activities, we make sure that Canadians receive their rightful benefits in a timely manner. We offer benefit recipients timely and accessible information on their entitlements and obligations both through our call centres and securely online, which helps Canadians become more aware of the benefits they are entitled to and how to receive them.
- Benefit Programs - Children's Special Allowances (CSA) Program - Class of Record (CRA ABSB 625)
- Taxpayer Services - Enquiries - Class of Record (CRA ABSB 141)
- Benefit Programs – Canada Emergency Response Benefit (CERB), Canada Emergency Student Benefit (CESB), Canada Recovery Benefit (CRB), Canada Recovery Sickness Benefit (CRSB) and Canada Recovery Caregiving Benefit (CRCB) - Class of Record (CRA ABSB 649)
- Benefit Programs - Canada Child Benefits and other Federal, Provincial, and Territorial Programs and Supplements - Class of Record (CRA ABSB 646)
- Benefit Programs - Disability Tax Credit (DTC) Program - Class of Record (CRA ABSB 647)
- Benefit Programs - Working Income Tax Benefit Program - Class of Record (CRA ABSB 346)
- Benefits Programs - Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related Provincial and Territorial Credit Programs - Class of Record (CRA ABSB 648)
- Benefit Programs - Canada Dental Benefit - Class of Record (CRA ABSB 645)
- Benefit Programs - One-time top-up to the Canada Housing Benefit - Class of Record (CRA ABSB 626)
- Canada Emergency Benefits and Canada Recovery Benefits Validation – Class of Record (CRA CVB 192)
Core Responsibility - Taxpayers’ Ombudsperson
Canadians have access to trusted and independent review of service complaints about the CRA.
Taxpayers’ Ombudsperson
The Office of the Taxpayers' Ombudsperson allows people to request independent and impartial examinations of service-related complaints if they feel they have been treated unfairly or unprofessionally by the CRA.
Internal Services
Internal Services refer to the activities and resources of ten distinct services that support program delivery in the organization, regardless of the Internal Services delivery model in a department. These services are: Acquisition Management Services, Communications Services, Financial Management Services, Human Resources Management Services, Information Management Services, Information Technology Services, Legal Services, Materiel Management Services, Management and Oversight Services, Real Property Management Services.
Acquisition Management Services
Acquisition management services involve activities undertaken to support the acquisition of goods, services or construction services identified as necessary for a department to fulfill its ongoing mandate and purpose. These activities include processing, monitoring and reporting, developing and implementing departmental policies and procedures, and activities that support the sound management of procurement contracts.
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. These activities ensure that the public 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.
This Internal Services category refers to communications that are corporate in nature, affecting the entire department whether through internal communications to all employees or external communications on behalf of the department.
Financial Management Services
Financial management services involve activities undertaken in the department to ensure the prudent use and stewardship of financial resources in an effective, efficient and economic manner. Activities include planning, budgeting, accounting, costing, reporting, control and oversight, analysis, decision support and advice, and financial systems.
Human Resources Management Services
Human resources management services include activities related to supporting human resources (HR) planning and reporting; reviewing, assessing and developing organizational design; reviewing and assessing job descriptions and classifications; supporting staffing processes; collecting and processing employee information related to compensation, leave and transfers; identifying and coordinating organization-wide training and learning requirements; promoting values, ethics and employment equity; managing employee recognition and awards programs; addressing workplace management and labour relations; and developing and maintaining HR information systems within the organization.
- Awards (Pride and Recognition) - Class of Record (PRN 940)
- Classification of Positions - Class of Record (PRN 919)
- Compensation and Benefits - Class of Record (PRN 941)
- Employment Equity and Diversity - Class of Record (PRN 942)
- Hospitality Class of Record (PRN 933)
- Human Resources Planning - Class of Record (PRN 949)
- Labour Relations - Class of Record (PRN 926)
- Canadian Human Rights Act – Complaints Personal Information Bank (PSU 933)
- Discipline - Personal Information Bank (PSE 911)
- Grievances - Personal Information Bank (PSE 910)
- Harassment - Personal Information Bank (PSE 919)
- Disclosure of Wrongdoing in the Workplace - Personal Information Bank (PSU 906)
- Values and Ethics Codes for the Public Sector and Organizational Code(s) of Conduct - Personal Information Bank (PSE 915)
- Occupational Health and Safety - Class of Record (PRN 922)
- Official Languages - Class of Record (PRN 923)
- Performance Management Reviews - Class of Record (PRN 946)
- Recruitment and Staffing - Class of Record (PRN 920)
- Applications for Employment - Personal Information Bank (PSU 911)
- Employee Personnel Record - Personal Information Bank (PSE 901)
- EX Talent Management - Personal Information Bank (PSU 934)
- Personnel Security Screening - Personal Information Bank (PSU 917)
- Staffing - Personal Information Bank (PSE 902)
- Values and Ethics Codes for the Public Sector and Organizational Code(s) of Conduct - Personal Information Bank (PSE 915)
- Personnel Security Screening - Personal Information Bank (CRA PPU 917)
- Relocation - Class of Record (PRN 936)
- Training and Development - Class of Record (PRN 927)
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 management (IM) is the discipline that directs and supports effective and efficient management of information in an organization, from planning and systems development to disposal or long-term preservation.
Information Technology Services
Information technology services involve activities undertaken to achieve efficient and effective use of information technology (IT) to support government priorities and program delivery, to increase productivity and enhance services to the public. IT management activities includes planning, developing (or procuring), and operating IT computing, telecommunications, infrastructure and applications.
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. Activities include the provision of the following services: legal advisory, litigation and legislative services.
Management and Oversight Services
Management and oversight services involve activities undertaken to ensure that federal government service operations and programs comply with applicable laws, regulations, policies and plans. Activities include providing strategic direction, governance and corporate planning; allocating resources and taking investment decisions; and analyzing exposure to risk and determining appropriate countermeasures.
Materiel Management Services
Materiel management 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. Treasury Board’s Policy on Management of Materiel defines materiel as “all movable assets, excluding money or records, acquired by Her Majesty in right of Canada.” Movable assets are tangible and include a broad range of goods such as equipment (e.g., office, information technology, telecommunications, scientific), furniture and furnishings, and larger goods (e.g., vehicles and ships). Most materiel expenditures are specific program expenditures. However, as an Internal Services category, materiel management services include the expenditures from policy and administrative support for those who manage and dispose of materiel throughout the department.
Real Property Management Services
Real property management services involve activities undertaken to ensure that real property (e.g., land, bridges, and buildings) is managed in a sustainable and financially responsible manner throughout its life cycle to support the cost-effective and efficient delivery of government programs. Most federal real property services are captured under specific program expenditures. As an Internal Services category, real property management services are limited to those expenditures associated with office accommodations that are not funded by Public Services and Procurement Canada (PSPC), as well as to expenditures for real property services. Also included in this category are the expenditures of any FTEs that provide real property policy advice to real property practitioners throughout the department.
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.
- Administrative Services - Class of Record (PRN 901)
- Boards, Committees and Council - Class of Record (PRN 938)
- Business Continuity Planning - Class of Record (PRN 928)
- Disclosure to Investigative Bodies - Class of Record (PRN 937)
- Proactive Disclosure - Class of Record (PRN 935)
- Security - Class of Record (PRN 931)
- Disclosure of Wrongdoing in the Workplace - Personal Information Bank (PSU 906)
- Personnel Security Screening - Personal Information Bank (PSU 917)
- Security Incidents and Privacy Breaches - Personal Information Bank (PSU 939)
- Physical Access Controls - Personal Information Bank (PSU 907)
- Personnel Security Screening - Personal Information Bank (CRA PPU 917)
- Monitoring of electronic access to taxpayer information - Personal Information Bank (CRA PPU 718)
- Travel - Class of Record (PRN 934)
Legend
- Standard Classes of Records (CoRs)
- Standard Personal Information Banks (PIBs)
Contracts, Agreements, and Arrangements
Summaries of contracts, information sharing agreements and information sharing arrangements that involve the disclosure of personal information.
- Contracts (under development)
- Information sharing arrangements and agreements
CRA Manuals
Appeals Branch
- @AO-Help-CPP/EI
- @GST/HST-AOhelp
- @ITA_AOhelp
- @LOHelp
- @TRP-Intakehelp
- Appeals Manual
- CPP/EI Appeals Procedures Manual
- CPP/EI Litigation Manual
- Taxpayer Relief Procedures Manual
Assessment, Benefit, and Services Branch
- Accounting Data Capture – 4340
- Amendment System (AS) Manual – 9860
- Assessing Procedures Related to the Part XIII.2 Return – 4046.(40)
- Authentication Management Services – Helpdesk– 2000
- Automated Subsidiary Ledger (ASL) System Functionalities – 5600
- Automated Subsidiary Ledger System Instructions – 5700
- Automated Trust System (ATS) – 4700
- Authorizations Procedures
- Benefits Operations Manual
- Benefit Examination Team (BET) – 6200
- Benefits Validation Manual – 6300
- Business Enquiries Reference Guide
- Business Registration Manual
- Cancellation Examination – 4082
- Common User Information – 9910
- Community Volunteer Income Tax Program (CVITP) Coordinator’s Manual
- Complex SERS manual
- Confidence Validity Guidelines – 4070
- Confidentiality for Taxpayer Services – Individual Programs – 3980
- Corporate Suspense Reference
- CPP Record of earnings Program Procedures Manual – 9890
- Discounters – 4032.8
- Document Control – 1040
- DTC Quality Review Manual
- EFILE application process – 4032.12
- EFILE helpdesk information and resolving problems– 4032.15
- EFILE Helpdesks information – 4032.(16)
- EFILE Monitoring – 4032.18
- EFILER Information system (EIS) – 4032.4
- EFILE Testing – 4032.13
- EFILE Transmission Information system – 4032.5
- Electronic Filing for individual Income Tax and Benefit Returns – 4032
- Electronic Filer list program – 4032.6
- Electronic Filing programs – 4032.14
- ERA Statistics on Cognos – 99(27)0
- ERA User Guide – 9810
- Error Inspection Control– 4091
- Error Inspection – Error Clues – Electronic Returns – 4092.32
- Error Inspection – Error Clues – Paper Returns– 4092.31
- Error Inspection – Supplementary Instructions – Paper Returns– 4092.2
- Error inspection – Work Instructions – Electronic Returns – 4092.3
- Error inspection – work instructions – Paper returns – 4092.1
- Error Inspection Work Instructions – IOTSO – 4092.31NR
- Explanation Codes and Messages 40(10)8
- Explanation Codes used on Reassessment – 19(20)0
- Family orders and agreements enforcement assistance and refund set-off programs – 3990
- First Home Savings Account (FHSA) Program – 19(29)
- Form RC391 – Guidelines and Procedures for the Sudbury Tax Centre
- Form 1261 – Guidelines and Procedures for the Sudbury Tax Centre
- Functional Currency (FC) manual
- General Work Instructions for Reassessments – 1910-30
- GST/HST Adjustment and Processing Procedures Manual (GAPP)
- GST/HST Rebates Processing (GRP) Manual
- Helpdesk Manual – 98(12)
- Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions – 19(13)0
- Individual Accounting transaction and transcript preparation – 99(19)0
- Individual & Business Correspondence Guide – BE
- Individual & Business Correspondence Guide - ITE
- Information Returns Procedures Manual – 98(13)
- Insolvency – 4041
- Instalment Program – 99(15)0
- Internal Referrals – 1950
- International and Non-resident reassessments (INRR) Workloads – 19(11)0
- Internet WAC File Maintenance Help Guide – 98(11)
- Law and Policy (Information on returns and due dates, and interest and penalty rules) – 9960
- Lifelong Learning Plan (LLP) Error correction Systems Workloads – 19(14)0
- Manual Notice Production – 5400
- Medical Resource Guide (MRG)
- Miscellaneous Accounting Activities – 99(13)
- My Business Account (MyBA) Enquiries Reference Guide
- Non-Resident Registration Manual
- Non-Resident Security Manual
- Non-Resident Workloads
- Penalties – 19(15)0
- Pension Reform – 19(24)0
- Processing, validation and compliance of registered retirement saving plans (RRSP) and of registered education saving plans (RESP) – 19(23)0
- Program Account Information System (PAIS) Manual
- Quality Review Manual
- RC391 manual – Non-Resident Representative Number (NRRN)
- Reassessment Processing Instructions – 1970
- Recording and Flagging Procedures – 40(10)9
- Referrals – 4033
- Refund Set-Off (RSO) Program – 3020
- Regular SERS manual
- Remission Orders – 99(21)0
- Reviewer Instructions – 40(10)(10)
- Revenue Ledger Field Operations manual
- Review Procedures – 1990
- Selection – 4031
- Sorting and Numbering – 4400
- Special Processing Instructions – 1980
- Specialized Processing – 4095
- Specialized Processing – Error Clue 410 and Error Clue 558 – 4096
- Specialty Business Returns Manual
- SPG/TCA Control Instructions – 40(10)(11)
- SPG/TCA Processing for non-residents type return – 4046.(50)
- Standardized Accounting (SA) Manual
- Standardized Case Management System Reference
- Statements of Account – 9950
- Error Inspection – Supplementary Instructions – Paper Returns– 4092.2
- T1 Accounting Error Correction – 3550
- T1BEN Case Decision Support System Guide – 9830
- T1BEN Tax-Free Savings Account Enquiries User Guide for IITE agents – 9020
- T1BEN Tax-Free Savings Account – Supervisor User Guide – 9010
- T1 Case System eGuide – 9990
- T1 Data Capture Keying Instructions – 4320-27
- T1 EFILE – 4032.2
- T1 IDENT Update – 4086
- T1 keying – Coordinator – 4328-29
- T1 Migration (TIM) System – 19(28)0
- T1 Mismatch / suspicious activities – 99(22)
- T1 Tax Calculation Procedures – 19(21)0
- T1 Taxfiler Representative Identification System
- T1/T3 Accounting Activity Type and Internal Targets – 9840
- T1/T3 Accounting Related Guidelines – 9970
- T1 and T3 Legal Manual
- T2 Assessing Manual – Scientific Research And Experimental Development (SR&ED)
- T2 Assessing Reference Manual
- T2 Control & Services Manual
- T2 Corporation Internet Filing Helpdesk Procedures Manual
- T3 Assessing - 4200
- T3 Assessing – 4810
- T3APP Procedures
- T3 Control – 4840
- T3 Direct Data entry information – 4820
- T3 Error Inspection (EI) – 4870
- T3 Explanation Codes – 4890
- T3 Ident – 4900
- T3 Reassessment (RAP) Control – 4860
- T3 Reassessment Processing (RAP) – 4910
- T3 Returns Accounting – 99(18)0
- T3 Referrals – 4850
- T3 Selection – 4830
- T3 Specialized Process Group (SPG) – 4880
- T3 Taxfiler Representative Identification System (TRIS)
- Technical Help Guide
- TOM 19(27) Disability Tax Credit Manual
- T4 ROE Ident Procedures Manual – 98(15)
- T5 Manual – 98(16)
- Tax Centre Assessment, Sub Ledger Reassessment & Code 5 Reassessment Program Accounting Activities – 99(14)0
- Tax-Free Savings Account Program – 9000
- Taxpayer Contact (TPC) – 9850
- Taxpayer Requested Reassessment Processing Instructions – 1960
- TCA Assessing and Specialized Assessing Instructions – 40(10)5-6
- Team Leader Procedures– 19(10)
- The RAPID Communication System – 9510-30
- Topical Index – 19
- TPR Control – 1940
- TRUSTME– T3 Efile Transmission Info system – 4032.3
- Working Income Tax Benefit (WITB) training modules with table of Contents
Collections and Verification Branch
- Benefit Examination Team (BET) – 6200
- Benefits Validation Manual – 6300
- CARP Procedures Guide – 6160
- CARP Project Specific Instructions – 6170
- Compliance Operations Manual – Other Levies – 6510
- Compliance Operations Manual – Payroll Compliance
- Compliance Operations Manual– GST/HST – 6500
- Confidence Validities – 4092.4
- Construction Summary Worksheet-Procedures for clerks
- Contract Payment Reporting System
- Corporation– GST HST Matching Review Guide – 6135
- CS — Customs program TSO/NVCC collections — Account Closure & Removal
- CS — Customs program TSO/NVCC collections — Account intake, preparation and maintenance
- CS — Customs program TSO/NVCC collections — Account intake, preparation and maintenance
- CS — Customs program TSO/NVCC collections — Account security (ASEC)
- CS — Customs program TSO/NVCC collections — Account summaries
- CS — Customs program TSO/NVCC collections — Account transfer and association
- CS — Customs program TSO/NVCC collections — Acquisition and disposition
- CS — Customs program TSO/NVCC collections — Appeals
- CS — Customs program TSO/NVCC collections — Appraisals and valuations
- CS — Customs program TSO/NVCC collections — Books and records
- CS — Customs program TSO/NVCC collections — Collection limitation period (CLP)
- CS — Customs program TSO/NVCC collections — Collection restrictions
- CS — Customs program TSO/NVCC collections — Collections contact
- CS — Customs program TSO/NVCC collections — Compromise settlements
- CS — Customs program TSO/NVCC collections — Confidentiality
- CS — Customs program TSO/NVCC collections — Court documents
- CS — Customs program TSO/NVCC collections — Credit offsets
- CS — Customs program TSO/NVCC collections — Dates of invoices and notices
- CS — Customs program TSO/NVCC collections — Deceased taxpayers
- CS — Customs program TSO/NVCC collections — Department of Justice (JUS)
- CS — Customs program TSO/NVCC collections — Dockets
- CS — Customs program TSO/NVCC collections — Fees and charges
- CS — Customs program TSO/NVCC collections — Field calls
- CS — Customs program TSO/NVCC collections — Garnishment
- CS — Customs program TSO/NVCC collections — Insolvency
- CS — Customs program TSO/NVCC collections — Issues management
- CS — Customs program TSO/NVCC collections — Jeopardy
- CS — Customs program TSO/NVCC collections — Legal entities
- CS — Customs program TSO/NVCC collections — Letters, notices and statements
- CS — Customs program TSO/NVCC collections — Lien at the border
- CS — Customs program TSO/NVCC collections — Mail
- CS — Customs program TSO/NVCC collections — Memorandum assessments
- CS — Customs program TSO/NVCC collections — Naming conventions
- CS — Customs program TSO/NVCC collections — Payments
- CS — Customs program TSO/NVCC collections — Plan of action (POA)
- CS — Customs program TSO/NVCC collections — Request for information
- CS — Customs program TSO/NVCC collections — Requirement for information (RFI)
- CS — Customs program TSO/NVCC collections — Searches and skip tracing
- CS — Customs program TSO/NVCC collections — Securing Debt
- CS — Customs program TSO/NVCC collections — Seizure and sale
- CS — Customs program TSO/NVCC collections — Source documents and historical printouts
- CS — Customs program TSO/NVCC collections — Statutory set-offs
- CS — Customs program TSO/NVCC collections — Uncollectible debts
- CS — Customs program TSO/NVCC collections — Voluntary deposit
- CS — Emergency programs – Individual programs TSO/NVCC collections— Ability to pay
- CS — Emergency programs – Individual programs TSO/NVCC collections— Account and inventory management
- CS — Emergency programs – Individual programs TSO/NVCC collections— Benefit types
- CS — Emergency programs – Individual programs TSO/NVCC collections— Collections contact
- CS — Emergency programs – Individual programs TSO/NVCC collections— Confidentiality
- CS — Emergency programs – Individual programs TSO/NVCC collections— Deceased individuals
- CS — Emergency programs – Individual programs TSO/NVCC collections— Indigenous peoples
- CS — Emergency programs – Individual programs TSO/NVCC collections— Insolvency
- CS — Emergency programs – Individual programs TSO/NVCC collections— Issues management
- CS — Emergency programs – Individual programs TSO/NVCC collections— Letters, notices, and statements
- CS — Emergency programs – Individual programs TSO/NVCC collections— Mail
- CS — Emergency programs – Individual programs TSO/NVCC collections— Payments
- CS — Emergency programs – Individual programs TSO/NVCC collections— Request for information (RFI)
- CS — Emergency programs – Individual programs TSO/NVCC collections— Uncollectible debts
- CS — Tax programs TSO/NVCC collections — Crypto assets
- CS — Tax programs TSO/NVCC collections — Securing debt
- CS — Tax programs TSO/NVCC collections — "Centralized workloads and specialized accounts"
- CS — Tax programs TSO/NVCC collections — Account closure & removal
- CS — Tax programs TSO/NVCC collections — Account intake preparation & maintenance
- CS — Tax programs TSO/NVCC collections — Account summaries
- CS — Tax programs TSO/NVCC collections — Account transfer and association
- CS — Tax programs TSO/NVCC collections — Acquisition and disposition
- CS — Tax programs TSO/NVCC collections — Appraisals and valuation
- CS — Tax programs TSO/NVCC collections — Assessment dates
- CS — Tax programs TSO/NVCC collections — Asset Security
- CS — Tax programs TSO/NVCC collections — Books and records
- CS — Tax programs TSO/NVCC collections — Claims against the Crown
- CS — Tax programs TSO/NVCC collections — Collection limitation period (CLP)
- CS — Tax programs TSO/NVCC collections — Collections contact
- CS — Tax programs TSO/NVCC collections — Collections restrictions
- CS — Tax programs TSO/NVCC collections — Compromise settlements
- CS — Tax programs TSO/NVCC collections — Confidentiality
- CS — Tax programs TSO/NVCC collections — Court documents
- CS — Tax programs TSO/NVCC collections — Credit offsets
- CS — Tax programs TSO/NVCC collections — Deceased taxpayers
- CS — Tax programs TSO/NVCC collections — Deemed trust
- CS — Tax programs TSO/NVCC collections — Department of Justice (JUS)
- CS — Tax programs TSO/NVCC collections — Disputed amounts
- CS — Tax programs TSO/NVCC collections — Dockets
- CS — Tax programs TSO/NVCC collections — Fees and charges
- CS — Tax programs TSO/NVCC collections — Field calls
- CS — Tax programs TSO/NVCC collections — Garnishment
- CS — Tax programs TSO/NVCC collections — Indigenous peoples collections
- CS — Tax programs TSO/NVCC collections — Insolvency
- CS — Tax programs TSO/NVCC collections — Issues management
- CS — Tax programs TSO/NVCC collections — Jeopardy
- CS — Tax programs TSO/NVCC collections — Legal entities
- CS — Tax programs TSO/NVCC collections — Letters, notices and statements
- CS — Tax programs TSO/NVCC collections — Mail
- CS — Tax programs TSO/NVCC collections — Memorandum assessments
- CS — Tax programs TSO/NVCC collections — Naming conventions
- CS — Tax programs TSO/NVCC collections — Payments
- CS — Tax programs TSO/NVCC collections — Plan of action (POA)
- CS — Tax programs TSO/NVCC collections — Referrals
- CS — Tax programs TSO/NVCC collections — Refund inhibits
- CS — Tax programs TSO/NVCC collections — Refunds and rebates
- CS — Tax programs TSO/NVCC collections — Remission
- CS — Tax programs TSO/NVCC collections — Request for information
- CS — Tax programs TSO/NVCC collections — Requirement for information (RFI)
- CS — Tax programs TSO/NVCC collections — Searches and skip tracing
- CS — Tax programs TSO/NVCC collections — Seizure and Sale
- CS — Tax programs TSO/NVCC collections — Source documents and historical printouts
- CS — Tax programs TSO/NVCC collections — Statutory set-offs
- CS — Tax programs TSO/NVCC collections — Tax protesters
- CS — Tax programs TSO/NVCC collections — Tax treaty collections
- CS — Tax programs TSO/NVCC collections — Uncollectible debts
- CS — Tax programs TSO/NVCC collections — Voluntary Deposit
- Debt Management Call Centre – Common Topics
- Debt Management Call Centre Manual – Tax programs - GST/HST
- Debt Management Call Centre Manual – COVID-19 benefits procedures manual
- Debt Management Call Centre Manual – Government programs
- Debt Management Call Centre Manual – Government programs – Employment insurance Emergency recovery benefit Manual
- Debt Management Call Centre Manual – T1 Non-Filer
- Debt Management Call Centre Manual – Tax programs - PAYDAC
- Debt Management Call Centre Manual – Tax programs - T1
- Debt Management Call Centre Manual – Tax programs - T2
- Debt Management Call Centre Manual – Teletrace – Government - programs - Teletrace
- Debt Management Call Centre Manual – Teletrace – Tax programs - Teletrace
- Debt Management Call Centre Manual – Common Topics
- Due Diligence Process – 97
- Foreign Source Matching – 19(16)0
- GST/HST Non-Registrant Operations Manual – 6520
- GST/HST Registration Review Manual – 6000
- Line 105 Validation guide and procedures – 6125
- Management and Team Leader Procedures
- Matching Program 19(17)0
- Non Resident Withholding Job Aids
- Non-Filer – Tax Centre – Operations Manual
- Non-filer – Tax Services Office – Operations Manual
- Non-Filer Program Job Aids
- Non-Filer Program Topics (NFPT)
- Non-Resident Withholding Procedures Manual – 38
- Refund Examination program – 9720
- RQ Reference Guide – 6150
- Sole Proprietorship– GST/HST Income Matching review Guide and Procedures – 6130
- Source Deductions Accounting Manual
- Special Assessment Program – 9880
- Supplementary Examination Manual Program – 9710
- T1 Pre-Matching – 7000
- T1-OVP Compliance – 9870
- T3 Verification Program Manual - 9740
- Trust Accounts Examination Manual – TOM6700
- Underused Housing Tax Examination Manual
- Underused Housing Tax Return and Election Form
- Validation programs – 19(25)0
- Workload development team business rules
Compliance Programs Branch
- Audit Manual (combined version)
- Business Equity Valuations Operations
- Canadian Film or video Production Tax credit – guide to form T1131
- Claim Review Manual for Research and Technology Advisors – SR&ED Program
- CRA Appraisers Guide to Fair Market Value for Self-Assessment Purposes under the Excise Tax Act
- Criminal Investigations Manual
- Exchange of Information services – reference guide
- Film or video Production Services tax credit guide for to form T1177
- Financial Claim Review Manual: Review Procedures for Financial Reviewers
- GST/HST Audit and Examination Manual
- Guidelines for Resolving Claimants' SR&ED concerns
- Income Tax Audit Manual
- International Waivers Procedures Manual
- Large Business Audit Manual
- Non-resident Audit Manual
- Office Audit Procedures Manual
- Real Estate Appraisals Operational Manual
- Section 116 Non-Resident Disposition Manual
- T4088 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim – guide to Form T661
- Tax Avoidance Manual
- The SR&ED Technical Review: A Guide for Claimants
- Voluntary Disclosure Program (VDP) Operations Manual
Legislative Policy and Regulatory Affairs Branch
- Cannabis Audit Manual
- Cannabis Licensing Procedures
- CPP/EI Policy Manual
- CPP/EI Rulings Procedures Manual
- DTS Procedure Manual
- Excise Duty Tobacco Licensee Audit Report
- Excise Tax Licensing Procedures Manual
- Excise Tax, N15 and Air Travellers Security Charge Audit Manual
- Fuel Charge Audit Manual
- GST/HST Procedures Manual
- Guidelines for the imposition of administrative monetary penalties (AMPS)
- ITRD Procedure Manual
- Licensing Manual
- Registered Plans Directorate Technical Manual
- Social Security Manual
- Vaping Product Licensing Procedures under the Excise Act, 2001
Service, Innovation and Integration Branch
- Problem Resolution Program Procedures Manual – 9120
- Service Complaints Program Procedures Manual
- Service Feedback System (SFS) Manual – Problem Resolution Program
- Service Feedback System (SFS) Manual – Service Complaints Program
- T1 Ben Case Management System Manual – Problem Resolution Program
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. There you will find information on:
Requests outside of the ATIP process
The Government of Canada encourages the release of information through requests outside of the ATIP process. You can access most of your personal information, and other information the CRA holds by consulting:
- My Account - for individuals
- My Business Account - for businesses
- Charities - for information about a charity
- Completed access to information (ATI) request summaries
- Annual expenditures for travel, hospitality and conferences
- Travel expenditures for senior CRA officials
- Hospitality expenditures for senior CRA officials
- Contracts over $10,000 issued by or on behalf of the CRA
- Grants and contributions over $25,000 awarded by the CRA
- Job reclassifications within the CRA
- Open Government
Formal requests for information
If you cannot get the information you are looking for outside the ATIP process, please see the link How access to information and personal information requests work for information on formal access procedures under the provisions of the Access to Information Act and the Privacy Act.
In addition, the following outlines how to make a formal ATIP request to the CRA:
ATIP Online Request or mail your letter or Form RC378, Access to Information and Personal Information Request Form along with any necessary documents (such as consent or the $5.00 application fee for a request under the Access to Information Act) to the following address:
Director General, ATIP Directorate
Canada Revenue Agency
555 MacKenzie Avenue, 5th Floor
Ottawa ON K1A 0L5
Privacy assessment summaries
The CRA conducts privacy assessments to ensure that privacy implications are appropriately identified, assessed and resolved before a new or substantially modified program or activity involving personal information is implemented. Visit the Privacy assessments page to see the summaries.
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 and Privacy Act, an area on the premises will be made available by appointment should an applicant wish to review materials on site.
To make an appointment for the CRA reading room located in Ottawa, or 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.
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