CRA compliance and enforcement

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

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

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 circumstances 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

• Virtual currency

  Tax rules when cryptocurrency is used for employee pay, to buy goods and services, or as a commodity

• Mandatory disclosure rules - Overview

  Reporting requirements for reportable transactions, notifiable transactions, and uncertain tax treatments

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

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

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

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

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

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