Chapter 8: How To Get Information From the CRA

On this page...

• Electronic services for businesses
• Bilingual service
• Tax services offices
• Tax centres
• The International Tax Services Office
• Employer visits program
• Tax clinics
• Advance Income Tax Rulings and Interpretations
• GST/HST Rulings and Interpretations
• Help for taxpayers with a hearing or visual disability
• Seminars, trade shows, and workshops
• Service Canada
• Scientific Research and Experimental Development (SR&ED) Investment Tax Credit
• Consultation
• Canada Business Service Centres
• Publications

You can get information and publications, and conduct other types of business on our Web site or phone us at:

1-800-959-5525 for business enquiries and
1-800-959-2221 for forms.

Some of these publications and services are also available at Service Canada Centre. You can visit these offices for publication on income tax, customs duties and tariffs, and GST/HST programs.

Electronic services for businesses

Take advantage of the growing line of secure electronic services that we offer. To ensure the privacy and security of your information, we use measures such as firewalls and one of the most secure forms of encryption available in North America. We use the same level of encryption as North-American financial institutions.

Businesses can make electronic payments to us through their financial institution.

Businesses that meet certain criteria can use our Information Returns Electronic Filing service to file their T4 information returns.

We accept cancellations and amendments in electronic format for information slips.

GST/HST NETFILE and GST/HST TELEFILE are fast, free, and easy-to-use filing options that cut down processing time, eliminate the need to mail a paper return, and speed up refunds.

Businesses can report nil payroll deductions by telephone using TeleReply.

Corporations that meet certain criteria can use our Corporation Internet Filing service to file their corporation income tax returns.

Our Online requests service lets business taxpayers ask electronically for certain financial and non-financial actions to be processed on their account.

If you need help using GST/HST NETFILE, GST/HST TELEFILE, T4/T1204 Internet filing or Represent a client, contact our e-service Helpdesk for businesses.

Note
The e-service Helpdesk is usually not available on weekends and statutory or civic holidays.

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For more information on CRA's Electronic Services for Business, visit our E‑services for businesses Web page or see pamphlet, RC4358, Canada Revenue Agency's Electronic Services for Businesses.

Bilingual service

In every office across Canada, we offer our services in both English and French. All publications and forms are also available in both official languages.

For service in English, call 1-800-959-2221.
For service in French, call 1-800-959-3376.

Tax services offices

The CRA Web site has the answers to your questions. From information about registering a business to filing a tax return, the CRA Web site covers it all. With its specialized tools and improved search capabilities, it is a convenient self-service resource.

Still can't find what you're looking for? Call our Businesses and self-employed individuals enquiries service at 1-800-959-5525

Tax Services Offices provide Business Number registration services. Most of them also have agents who answer general questions on the telephone and who provide information on the status of refunds, GST/HST accounts, and assessment and reassessment notices.

Our telephone service operates year-round, with agent-assisted service available Monday to Friday between 8:15 a.m. and 8:00 p.m. Automated service is available 24 hours a day, seven days a week.

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Tax centres

Staff members at the tax centres process and store income tax returns. They send assessment notices, arrange for refund cheques, and provide written explanations of tax assessments. They also process tax payments.

The International Tax Services Office

Canada's International Tax Services Office (ITSO), located in Ottawa, serves the special needs of taxpayers whose income tax returns or information returns involve non-residents.

Staff members at the ITSO process non-resident individual and corporate tax returns, respond to written taxpayer enquiries, process requests for adjustments, and provide telephone and counter enquiry services.

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 are 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 us at 1-800-959-5525 to make arrangements.

Tax clinics

Every year during the filing season, the CRA sets up tax clinics in various communities. These clinics are located in convenient places, such as shopping malls and public buildings, that are easily accessible to people who need information and advice about their tax returns. The clinics also have available a variety of forms, guides, and pamphlets that taxpayers may need. For information visit our Community Volunteer Income Tax Program (CVITP) Web page.

For the convenience of individual taxfilers in Quebec, whose provincial income taxes are administered by the Quebec government, the CRA operates clinics jointly with Revenu Québec.

Advance Income Tax Rulings and Interpretations

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

If you require general information about GST/HST, visit our Goods and Services Tax/Harmonized Sales Tax (GST/HST) Web page or contact our Business Enquiries at 1-800-959-5525.

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 visual disability

Taxpayers with a hearing disability 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.

Visually impaired persons can get our publications in Braille, large print, or e-text (computer diskette), or on audiocassette by visiting our About multiple formats Web page or by calling 1-800-267-1267 weekdays from 8:15 a.m. to 5:00 p.m. (Eastern Time).

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Seminars, trade shows, and workshops

To help Small Business taxpayers 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.

To register for a seminar or workshop visit our Events and seminars Web page.

Service Canada

(formerly the Government of Canada Info Centres)

We work with other federal agencies and departments to serve Canadians in smaller communities by offering a variety of government services in single locations called Service Canada Centre. Visit the Service Canada Web site for the office nearest you.

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.

You can get information about these sessions at Information Seminars or by calling the Business Enquiries at 1-800-959-5525.

Consultation

The Small Business Advisory Committee (SBAC) is one of several committees formed by the federal government to provide a forum for representatives of small business to communicate with us at the CRA. Members include those who are actively engaged in the operation of a small business as well as members who are well connected to the small business community.

The SBAC meets with the CRA at least twice a year to improve communication between CRA and the small business community to simplify CRA processes and improve services.

For more information visit our Small Business Advisory Committee Web page.

Canada Business Service Centres

These centres provide businesses with access to information about the programs and services of various federal departments and agencies, including the CRA, Industry Canada, and economic development agencies such as the Atlantic Canada Opportunities Agency, Western Economic Diversification Canada, and the Federal Office of Regional Development (Quebec).

Other partners include provincial and non-government agencies.

Thirteen Canada Business Service Centres operate across the country. They are in Charlottetown, Edmonton, Fredericton, Halifax, Montréal, Saskatoon, St. John's, Toronto, Vancouver, Whitehorse, Winnipeg, Yellowknife and Nunavut.

For all the information, visit the Canada Business and the Canada Business Network Web sites.

At the Canada Site, you can find a list of links to the Web sites of Government of Canada departments, agencies, and Crown corporations. You can also find links to Web sites maintained by organizations for which federal departments and agencies are responsible.

Publications

In addition to the services mentioned above, we offer numerous tax guides, pamphlets, bulletins, and circulars. You can get information on any tax-related matter from these publications. Many of them are available through our Forms and publications Web page.

You can also order copies of these publications by calling us at 1-800-959-2221.

The following publication may also be of interest:

• If you are going to deal with government, you will want to get this guide from Industry Canada: Your Guide to Government of Canada Services and Support for Small Business - This publication lists every government resource for small businesses.

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