Appendix – Classes of Records
Classes of Records: Descriptions of the records created, collected and maintained by a federal institution as evidence of and information about a particular institutional program or activity.
Administration of GST/HST Returns and Rebates
Description: The Goods and Services Tax/Harmonized Sales Tax (GST/HST) program is dedicated to processing, assessing, reassessing, validating, and verifying various GST/HST records including returns, rebates, and elections. The program also includes data and statistical collection as well as records related to the administration of the Memorandum of Understanding with Revenu Québec for the administration of the GST/HST in the province of Québec. As part of this Memorandum of Understanding, the program also creates records related to the administration of the Québec Sales Tax (QST) (returns, rebates, and elections) for selected listed financial institutions. Records created also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: Return, rebate, and election forms, schedules, lease agreements, statements of adjustment, receipts, supplementary and eligibility forms and worksheets, written correspondence, automated data, Memoranda of Understanding, Treasury Board submissions, performance measurement reports, program monitoring reports, program quality assurance documents, issue sheets; financial documents, and copies of relevant legislation, policies, procedures and requirements documents, project documentation, data quality assurance processes, computer programs, statistics and datasets.
Record Number: CRA ABSB 246
Advance Income Tax Rulings and Technical Interpretations
Description: Includes records related to advance income tax rulings, technical interpretations, and correspondence on matters relating to interpretations of the Income Tax Act and the Income Tax Regulations, all related statutes, and the Income Tax Conventions, which Canada has with other countries.
Note: Advance Income Tax Rulings and technical interpretations are severed and distributed to various commercial publishers of tax information, on a weekly basis. The severed versions of the documents are available for viewing by appointment in CRA’s public reading rooms.
Document Types: Correspondence (relating to rulings and interpretations); advance income tax rulings; technical interpretations; interpretation bulletins; income tax folios; technical publications; published advance income tax rulings; published technical interpretations; legal opinions; memoranda; letters; notes; faxes; e-mails; briefing notes; agendas; minutes; drafts and final copies of correspondence; working papers; contracts; reports; internal and external enquiries; speeches; presentations; tax conference communications; and copies of relevant legislation, regulations and policies.
Record Number: CRA LPRAB 041
Benefit Programs - Canada Child Benefits and other Federal, Provincial, and Territorial Programs and Supplements
Description: The Canada Child Benefit is a tax-free monthly payment for eligible families to help them with the cost of raising children under 18 years of age. Records created by the program include those required for the creation, continuation and amendment of the program. This includes information not limited to policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of the Canada Child Benefit program, and other federal, provincial and territorial programs and supplements, including the Alberta Family Employment Tax Credit; Alberta Child Benefit; British Columbia Family Bonus and British Columbia Earned Income Benefit; British Columbia Early Childhood Tax Benefit; New Brunswick Child Tax Benefit; including the New Brunswick Working Income Supplement and the New Brunswick School Supplement; Newfoundland and Labrador Child Benefit, including the Mother Baby Nutrition Supplement; Nova Scotia Child Benefit; Northwest Territories Child Benefit, including the Territorial Workers' Supplement; Nunavut Child Benefit, including the Territorial Workers' Supplement; Saskatchewan Child Benefit; Yukon Child Benefit; Ontario Child Benefit; National Child Benefit Supplement; Child Disability Benefit and the Universal Child Care Benefit. It also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Notes: The Canada Child Tax Benefit (CCTB), including the National Child Benefit Supplement, and the Universal Child Care Benefit programs were replaced with the Canada Child Benefit (CCB) program as of July 2016. The Canada Child Benefit follows the former CCTB definitions and enhanced eligibility rules.
Document Types: Policy and program implementation reports, forms (CTB9, Canada Child Benefit Statement of Income, RC62, Universal Child Care Benefit statement, RC65, Marital Status Change, RC66, Canada Child Benefits Application, RC66SCH, Status in Canada / Statement of Income), reconciliation, notices of determination and financial reports, written collaboration agreements, procedures and requirement documents, data requirement and collection, monitoring criteria, budgets and training material development reports, systems requirements, system user guides, system user applications, development and maintenance of various informatics systems, statistics on intake and production, project documentation; data quality assurance processes, computer programs, statistics, datasets, communication activity reports, and correspondence (email, letters) with tax services offices, tax centres, headquarters, registered agencies, individual taxpayers and authorized representatives.
Record Number: CRA ABSB 646
Benefit Programs - Canada Dental Benefit
Description: The Canada Dental Benefit is a tax-free payment for eligible families to cover dental expenses for their children under 12-years-old. Records created by the program include those required for the creation, continuation, determination of eligibility requirements, enforcement and amendment of the program. This includes information not limited to policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of the Canada Dental Benefit program. Records also include information on statistics, planning and operations in support of the transfer of data from the CRA to other federal departments in accordance with established information sharing agreements.
Document Types: Policy and program implementation reports, application, reconciliation, notices of redetermination and financial reports, written collaboration agreements, procedures and requirement documents, data requirement and collection, monitoring criteria, budgets and training material development reports, systems requirements, system user guides, system user applications, development and maintenance of various informatics systems, statistics on intake and production, project documentation; data quality assurance processes, manuals, computer programs, statistics, datasets, communication activity reports, and correspondence (email, letters) with tax services offices, tax centres, headquarters, individual taxpayers and authorized representatives.
Record Number: CRA ABSB 645
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)
Description: The Canada Emergency Response Benefit, Canada Emergency Student Benefit, Canada Recovery Benefit, Canada Recovery Sickness Benefit and the Canada Recovery Caregiving Benefit are income support payments for workers and students whose income was affected by the Covid-19 (coronavirus) pandemic. Records created by the program include those required for the creation continuation and amendment of the program. This includes information not limited to, policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of this program. Records also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments in accordance with established information sharing agreements.
Document Types: Policy and programs implementation reports, reconciliation and financial reports, written collaboration agreements, procedures and requirement documents, data requirement and collection, monitoring criteria, budgets and training material development reports, systems requirements, system user guides, system user applications, development and maintenance of various informatics systems, statistics on intake and production, project documentation, data quality assurance processes, computer programs, datasets, communication activity reports, correspondence (emails, letters) with headquarters, tax services offices, tax centres, and individual taxpayers and registered agencies.
Record Number: CRA ABSB 649
Benefit Programs - Children's Special Allowances (CSA) Program
Description: The Children’s Special Allowance is a non-taxable amounts paid to federal and provincial agencies and institutions that maintains care for a child under the age of 18 who resides in Canada. Records created by the program include those required for the creation continuation and amendment of the program. This includes information not limited to, policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of this program. Records also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: Policy and programs implementation reports, form RC64 Children's Special Allowances, reconciliation and financial reports, written collaboration agreements, procedures and requirement documents, data requirement and collection, monitoring criteria, budgets and training material development reports, systems requirements, system user guides, system user applications, development and maintenance of various informatics systems, statistics on intake and production, project documentation, data quality assurance processes, computer programs, datasets, communication activity reports, correspondence (emails, letters) with headquarters, tax services offices, tax centres, and individual taxpayers and registered agencies.
Record Number: CRA ABSB 625
Benefit Programs - Disability Tax Credit (DTC) Program
Description: The Disability Tax Credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of income tax they may have to pay. Records created by the program include those required for the creation, continuation and amendment of the program and statistics related to the development, implementation, and operation of this program. Records created also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: Policy and programs implementation reports; forms (T749 Transmittal Sheet Disability Tax Credit, T2020, and T2201 Disability Tax Credit Certificate), budgets and training material development reports, systems requirements, policies, procedures, work programs, communications activities, statistics on intake and production, project documentation, data quality assurance processes, computer programs, statistics, datasets and correspondence (emails, letters) with tax services offices, tax centres, individual taxpayers and authorized representatives.
Record Number: CRA ABSB 647
Benefits Programs - Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related Provincial and Territorial Credit Programs
Description: Records created by the program include but are not limited to those related to the development, implementation and operation of this GST/HST credit program and other provincial and territorial programs: the New Brunswick Harmonized Sales Tax Credit, the Newfoundland and Labrador Harmonized Sales Tax Credit; including the Newfoundland and Labrador Seniors Benefit the Newfoundland and Labrador Income Supplement, and the Newfoundland and Labrador Disability Amount, the Saskatchewan Low-Income Tax Credit (formerly called the Saskatchewan Sales Tax Credit), the British Columbia Low Income Climate Action Tax Credit, the British Columbia Harmonized Sales Tax Credit, the Ontario Home Energy Rebate, the Alberta Climate Leadership Adjustment Rebate, the Nova Scotia Affordable Living Tax Credit, t the Ontario Trillium Benefit including the Ontario sales tax credit, the Northern Ontario Energy Credit and Ontario Energy and Property Tax Credit, Ontario Seniors Property Tax Credit, the Ontario Sales Tax Transition Benefit, and the Prince Edward Island Sales Tax Credit. It also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: Policy and program implementation reports, forms (RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada, RC66 Canada Child Benefits Application), procedures, work programs, requirement documents, budgets training material development reports, systems requirements, system user guides, system user applications, development and maintenance of various informatics systems, statistics on intake and production, communication activity reports, project documentation, data quality assurance processes, computer programs, statistics, datasets and correspondence with headquarters, tax services offices, tax centres, individual taxpayers and authorized representatives..
Record Number: CRA ABSB 648
Benefit Programs - One-time top-up to the Canada Housing Benefit
Description: The One-time top-up to the Canada Housing Benefit is a tax-free payment for eligible families, providing direct support to low-income renters experiencing housing affordability challenges. Records created by the program include those required for the creation, continuation, determination of eligibility requirements, enforcement and amendment of the program. This includes information not limited to policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of the One-time top-up to the Canada Housing Benefit program. Records may also include information on statistics, planning and operations in support of the transfer of data from the CRA to other federal departments in accordance with established information sharing agreements.
Document Types: Policy and program implementation reports, application, reconciliation, notices of redetermination and financial reports, written collaboration agreements, procedures and requirement documents, data requirement and collection, monitoring criteria, budgets and training material development reports, systems requirements, system user guides, system user applications, development and maintenance of various informatics systems, statistics on intake and production, project documentation; data quality assurance processes, manuals, computer programs, statistics, datasets, communication activity reports, and correspondence (email, letters) with tax services offices, tax centres, headquarters, individual taxpayers and authorized representatives.
Record Number: CRA ABSB 626
Benefit Programs - Working Income Tax Benefit Program
Description: The Working Income Tax Benefit is a refundable tax credit for low-income individuals and families with working income. Eligible individuals and families have the option to apply for payment in advance of filing his or her Income Tax and Benefit Return. Records created by the program include those required for the creation continuation and amendment of the program. This includes information not limited to policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation and operation of the WITB program for the refundable tax credit and advance payment options. It also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: Policy and program implementation reports, forms (RC201 Working Income Tax Benefit Advance Payments Application, RC210 Working Income Tax Benefit advance payments statement), procedures and requirement documents, data requirement and collection, monitoring criteria, budgets and training material development reports, systems requirements, system user guides, system user applications, development and maintenance of various informatics systems, statistics on intake and production, communication activity reports, project documentation; data quality assurance processes, computer programs, statistics, datasets and correspondence (emails, letters) with headquarters, tax services offices, tax centres, and individual taxpayers.
Record Number: CRA ABSB 346
Business Number and Program Account Registration
Description: The Business Number (BN) and program account registration program provides and administers business numbers and program accounts, including but not limited BN reviews, validation of GST/HST accounts, GST/HST numbers and other levies, payroll accounts, corporate income tax accounts, Import-export accounts, excise and other levies accounts. Records created by the program include those required for the creation and administration of Business Numbers and to maintain a uniform numbering system for businesses (and individuals involved in business programs) which enables the Canada Revenue Agency to administer, under the approved authority, the Income Tax Act, Excise Act, Excise Act 2001, Excise Tax Act, Softwood Lumber Products Export Charge Act, Children's Special Allowance Act, Customs Act, Employment Insurance Act and Canada Pension Plan.
Document Types: Registration forms, business consent forms, direct deposit request forms, account closure forms, election forms, correspondence (letters, memoranda, emails), BN notices, provincial and federal gazettes, legal opinions, memorandums of understanding, policy, procedures, guidelines, manuals.
Record Number: CRA ABSB 227
Business Refund Set-off program
Description: The Business Refund Set-off program is an initiative that business line refunds can be set-off against debts due to Her Majesty in right of Canada or Her Majesty in right of a province or territory. The program allows the CRA to set-off corporation income tax refunds, GST/HST refunds, and specialty business return refunds to other federal government departments, Crown Corporations, provincial and territorial departments that participate in the Business Refund Set-off program. Records created include those related to the activities and procedures associated with the processing of set-off. Records created also include information on statistics, planning and operations in support of the transfer of data from the CRA to other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: Memorandum of understandings, application and declaration form, correspondence (letters, memoranda, emails) Standardized Accounting manual, Business Accounting Communication and Documentation Reference, monitoring reports, statistical reports, headquarter and field budgets and expenditures, and production results.
Record Number: CRA ABSB 229
Canada Pension Plan / Employment Insurance Appeals to the Minister and Appeals to the Courts
Description: The Canada Pension Plan / Employment Insurance Appeals to the Minister and Appeals to the Courts program is dedicated to the processing of appeals of rulings and/or assessments relating to the Employment Insurance Act (EIA) and the Canada Pension Plan (CPP) specifically under the jurisdiction of the Minister of National Revenue as described in the Employment Insurance and the Canada Pension Plan legislative provisions. Records created by the program include those required to resolve disputes and for the consultations with, instructions for, and assistance to the Department of Justice on appeals to the Minister and to the courts, judicial proceedings, analysis of court decisions, correspondence with other internal CRA programs/activities, tax services offices, Employment and Social Development Canada (ESDC), the Department of Justice and the Tax Court of Canada, Federal Court, or Supreme Court, reviews involving administrative and legislative positions, Department of Justice recommendations.
Document Types: Research material, position papers, correspondence (letters, memoranda, emails, Minister’s mail), referrals and inquiries with other internal CRA programs/activities, tax services offices and ESDC, related to appeals, analysis of court decisions, briefing notes, notices of assessment / reassessment, notices of determination, tax returns, position papers, decisions, reference material relative to consultations with, instructions for, and assistance to the Department of Justice concerning appeals to the courts (legal opinions, audit reports, rulings, case law, expert reports, judicial proceedings, recommendations), and any other documents related to objections and appeals and any other documents related to this category.
Record Number: CRA APP 565
Canada Pension Plan and Employment Insurance Rulings Program
Description: The Canada Pension Plan and employment insurance rulings program is responsible for determining whether or not an individual’s employment is pensionable under the Canada Pension Plan or insurable under the Employment Insurance Act; the amount of pensionable or insurable earnings; whether or not Canada Pension Plan contributions and employment insurance premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of Canada Pension Plan contributions and employment insurance premiums payable; who the employer is; whether or not employers are considered to be associated for the purposes of the Employment Insurance Act; the refund amount; certifying applications made by religious sects and approving their members’ applications to exempt the self-employed earnings from the Canada Pension Plan; and for approving the following applications for coverage under the Canada Pension Plan: employment of Indians in Canada whose income is exempt under the Income Tax Act, employment in Canada by employers resident outside Canada, and employment outside Canada by employers in Canada. The program negotiates Social Security Agreements with foreign governments, in conjunction with Employment and Social Development Canada, and issues certificates of coverage and extensions of those certificates, under the Social Security Agreements in force. Records created, collected, and maintained by the Canada Pension Plan and employment insurance rulings program include those required for administering the provisions emanating from the Canada Pension Plan and the Employment Insurance Act.
Note: This Class of Records was updated in 2022.
Document Types: Canada Pension Plan and employment insurance application and rulings files; business cases; social security certificate and extension files; correspondence (letters, memoranda, emails, briefing notes); interpretive articles; legal opinions; agreement negotiation documents; process mappings; memorandums of understanding; procedures manual; Canada Pension Plan and employment insurance forms; presentation decks; lecture notes; agendas; meeting minutes; work descriptions; organizational structures; internal communiqués; publications; policies manual; copy of Canada Pension Plan and employment insurance decisions from appeals to the Minister and the courts; jurisprudence; ministerial correspondence; training and learning material; budgets and expenditures; corporate reports; project reports; program evaluation and recommendations reports; statistical reports; and program users and information guides.
Record Number: CRA LPRAB 187
Charities Program
Description: The Charities Directorate is responsible for administering those provisions of the Income Tax Act (ITA) and the common law that apply to the registration and monitoring of charities and other qualified donees, as well as the provisions of the Charities Registration (Security Information) Act (CRSIA). The charities program promotes compliance with the law through education, quality service, and responsible enforcement, thereby contributing to the integrity of the charitable sector and the social well-being of Canadians. Records created include a client file for each applicant for registration which consists of records required for screening and processing applications for registration as a charity or other qualified donees, post registration amendments, and records relating to the subsequent monitoring and auditing of registered charities and other qualified donees to ensure compliance with the law. Records are created to carry out educational and outreach activities, as well as client service initiatives relating to charities and other qualified donees, the public, and other charitable sector stakeholders. Records are also created to maintain an internal file classification system separated into subject matter files and research documentation relating to the registration and monitoring of charities and other qualified donees.
Note: This class of records now includes and replaces Charities - Public Safety and Anti-Terrorism CRA LPRAB 042.
Document Types: Applications for registration (including governing documents, list of current directors, trustees, officers or like officials, contact information, project activity information, documents of support, budgets); correspondence (letters, memoranda, briefing notes); charity, registered Canadian amateur athletic association, and registered national arts service organization annual information returns, audit files and reports; copies of court records; notes detailing interpretations, research and analysis; communications and outreach products; policy and technical guidance; administrative and operational guidelines relating to registration and maintaining registered status; and statistical information.
Record Number: CRA LPRAB 290
Collections
Description: The Collections’ tax and government programs collect tax and non-tax debts on behalf of the federal, provincial, and territorial governments. Records created by the program include those required for the planning, development, and evaluation of programs, policies and procedures related to the collection of tax, government programs, customs, air travellers security charge, and softwood lumber export debts. Records created also include those required for and related to the collection and processing and reporting of these debts owed to the Crown.
Document Types: Correspondence (letters, memoranda, emails, briefing notes); policies, procedures, agendas; minutes, schedules; plans of activity; project summaries; budgets; project reports; profile analysis reports; tendencies and reports analysis studies; program performance evaluation reports and recommendations; performance and operational reporting; inventory identification and management; learning materials; notes; client-specific case files (legal opinions; research material; Federal Court documents; sentencing information; documents pertaining to proceeds of crime and property subject to forfeiture; account reconciliations; third-party assessments); training materials; lecture notes and presentations; statement of sensitivity assessments; threat and risk assessments; briefing documentation; exhibits; reports; treaty documents; business rules; business requirements; macros; data mining model development documentation; strategy documents; testing activity reports; data dictionaries; business proposals; and process maps.
Record Number: CRA CVB 190
Commodity Taxes Objections, Determinations and Appeals to the Courts
Description: The Commodity Taxes Objections, Determinations and Appeals to the Courts program is dedicated to the processing and resolution of objections and appeals to the court. Commodity taxes objections and appeals related to the following taxes: GST/HST, FST, Excise tax, Excise duties, the Excise Act, 2001, the Air Travellers Security Charge Act, the Softwood Lumber Products Export Charge Act, 2006 and the Greenhouse Gas Pollution Pricing Act. Records created by the program located in various regions include those required for processing of objections and appeals to assessments, reassessments, determinations, the analysis of facts and reasons and their ramifications, supporting evidence and rationale for decisions, and reviews involving administrative and legislative interpretations, positions and applications.
Document Types: Research material, position papers, correspondence (letters, memoranda, emails, Minister’s mail), referrals and inquiries from field offices, analysis of court decisions, briefing notes, notices of assessment / reassessment, notices of determination, taxpayer relief requests, tax returns, decisions, reference material, instructions and assistance document (legal opinions, consultations, audit reports, rulings, case law, expert reports, objection reports, judicial proceedings, recommendations), and any other documents related to objections and appeals.
Record Number: CRA APP 555
Community Volunteer Income Tax Program
Description: The Community Volunteer Income Tax Program (CVITP) is a community-based outreach program in which registered community organizations host tax preparation clinics and arrange for registered volunteers to prepare and/or file income tax and benefit returns for eligible individuals, who are not able to do so themselves. Records created by this program include those required to: register volunteers and community organizations, provide training, reference material, and tax software to volunteers and community organizations, provide guidelines, procedures, and assistance to community organizations which host tax preparation clinics, provide a network of CRA CVITP coordinators across the country, to guide community organizations and volunteers as they deliver the program. Records created by this program also include those required for program planning, training, development, policies, and procedures.
Document Types: Correspondence (letters, memoranda, emails, briefing notes), agenda and minutes, project reports and evaluation, program evaluation, reports and recommendations, learning material, posters, legal opinions, research material, training recordings, training materials, lecture notes and presentations, course registration procedures, program procedures and guidelines, program handbooks, tax software programs, CVITP forms, promotional videos, recordings and transcripts of personal opinions.
Record Number: CRA ABSB 110
Competent Authority Program Administration
Description: This program is responsible for exercising the powers and duties related to the provision of the competent authority function described in income tax treaties or conventions between Canada and its treaty partners. This program is also responsible for the exchange of information between the Canada Revenue Agency and foreign tax administrations as per the signed tax information exchange agreements. Records created by the program include those required for developing, fostering and maintaining effective relationships with treaty partners, senior staff, external stakeholders and international organizations on key and emerging international taxation issues and related program concerns. Records created also include those required for the negotiation of Advance Pricing Arrangements.
Document Types: Correspondence (including notes, emails, briefing notes); advance pricing agreement; mutual agreement policies and procedures; tax treaties; tax information exchange agreements.
Record Number: CRA CPB 261
Corporation returns and payment processing program
Description: The corporation returns and payment processing programs are dedicated to processing and verification of the corporation income tax returns. Records created by the program include those related to the planning, controlling, monitoring and verifying of T2 (corporation income tax returns), Special Elections and Returns (SER). This encompasses all activities, systems, procedures and policies relating to assessing reassessing and verification programs, issuing the appropriate notices and checking the accuracy of T2 returns and SERs to determine adjustments required. Records created also include those related to accounting and payment processing programs for corporations which includes monitoring procedures and techniques, reviewing of Agency remittance voucher forms, and information on cash security. Lastly, records created also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: T2 assessment and reassessment, SERs processing (computerized and manual), directives to field offices, policy interpretations, procedures, operational and administrative communications, reports, consultations and negotiations, tax roll plans and programs, T2 retention policy, Notice of Assessments, Notice of Re-assessments, letters, Part III Tax Assessment Proposal, Forms, payroll remittance vouchers, project documentation, data quality assurance processes, computer programs, statistics, datasets and T1 instalment payment remittance vouchers (INNS 3).
Record Number: CRA ABSB 225
Corporations and GST/HST Compliance
Description: Corporations and GST/HST Compliance programs are responsible for promoting compliance with Canada’s tax laws for registering, withholding, remitting and reporting obligations. The post assessing review programs includes the verification of the revenues, tax collected, input tax credits, GST/HST returns and rebates, corporation returns and related books and records. The program also identifies potential tax recovery situations and ensures compliance by verifying initial and reassessment of returns and rebate information against source data and other revenue lines. The business number review programs include the verification of new GST/HST accounts and new corporate accounts, updating business identification information, and assessing risk to identify leads for revenue recovery and for preventing revenue leakage. The GST/HST non-registrant program promotes compliance with registration requirements. The delinquent filer programs include identifying gaps and obtaining delinquent returns and remittances from non-compliant taxpayers. Records created by all the programs include those related to addressing the business registration and filing compliance under the Income Tax Act; Excise Act; Excise Act 2001; Excise Tax Act; Customs Act; Employment Insurance Act; Canada Pension Plan; Air Travellers Security Charge Act; Greenhouse Gas Pollution Pricing Act; First Nations Goods and Services Tax Act; Tax Administration Act; and Act Respecting the Québec Sales Tax. Records also include those related to the development of tools and processes, including reporting and evaluation mechanisms to achieve efficiency and compliance of all filing requirements of businesses; corporations and GST/HST trusts; operational and administrative guidance to field offices; as well as policies and procedures for administering the business compliance programs. They will be used to monitor and improve program delivery and evaluate program performance.
Document Types: Correspondence (letters, memoranda, emails, briefing documentation); policies; procedures; agendas; minutes; schedules; plans of activity; project summaries; budgets; project reports; profile analysis reports; tendencies and reports analysis studies; program performance evaluation reports and recommendations; performance and operational reporting; inventory identification and management; training and learning materials; notes; federal and provincial legislations; internal communiqués; manuals; internal and public forms; information circulars; interpretation bulletins; client-specific case files (legal opinions; research material); lecture notes and presentations; security assessments; exhibits; treaty documents; business rules; business requirements; data mining model development documentation; strategy documents; testing activity reports; data dictionaries; business proposals; and process maps.
Record Number: CRA CVB 186
Covid-19 Subsidy Initiatives For Business Entities
Description: The subsidy initiatives for business entities were implemented by the government of Canada to temporarily support wage and rent expenses for certain businesses, charities, and non-profits in Canada between March 15, 2020, and May 7, 2022. These initiatives are the Canada Emergency Wage Subsidy, the Canada Recovery Hiring Program, the Canada Emergency Rent Subsidy, the Hardest-Hit Business Recovery Program for wage and rent subsidies, and the Tourism and Hospitality Recovery Program for wage and rent subsidies. These subsidy programs enabled eligible employers, who had experienced reductions in revenue due to the COVID-19 pandemic, to pay rent or help with property expenses, maintain and re-hire workers previously laid off as a result of the COVID-19 pandemic. Records created by the programs include those required for the creation, continuation and amendment of the program. Records created also include those required for the processing of applications, the issuance of payments, and the evaluation and auditing of recipients. This includes information not limited to policies, procedures, budgets, communications activities, and statistics related to the development, implementation, and operation of this program.
Document Types: Policy and technical guidance; legal opinions; process mappings; procedures; program guides; application forms; written collaborative arrangements; program evaluation criteria; data requirements; monitoring criteria; budgets; training material; systems requirements; system user guides; system user applications; statistical reports; project documentation; data quality assurance processes; presentation decks; communications and outreach products; correspondence; briefing notes; security assessments.
Record Number: CRA ABSB 230
Detection and Investigations
Description: The Criminal Investigations Program is part of the compliance continuum that the Canada Revenue Agency (CRA) uses to preserve public trust in the fairness and integrity of Canada’s self-assessment tax system. Records created by this program include information related to non-compliance and tax evasion with respect to the Excise Tax Act, the Income Tax Act and other related laws. Records created also include information related to the detection, identification, and investigation of potential, alleged, and actual violations of these Acts and can potentially be used for data matching.
Document Types: Individual case files, correspondence (letters, memoranda, emails, briefing notes), agendas, minutes, case plans, investigative reports, research material, working paper files, notes, legal opinions, Crown briefs and submissions, forensic reports including copies of submission, witness lists, witnesses’ notes and statements, exhibits, expert reports, certificates, search warrants, production orders, research information, sentencing information, photographs, video and audio recordings, transcripts, media and other public source documents, surveillance evidence, accused statements, training materials, lecture notes and presentations, course registration procedures, investigations policies, procedures, communiques and guidelines.
Record Number: CRA CPB 820
Discounters program
Description: The Discounters program administers the Tax Rebate Discounting Act (TRDA). Records created by the program include those required for the creation, continuation, and amendment of the program. Records created include those required for the issuance of discounter codes, verification of compliance with the TRDA through audits of discounting transactions, maintenance and changes to systems, and review and update of the discounter guide, forms, and web pages.
Document Types: Discounter registrations, statements of discounting transaction, refund of tax notices, discounting refund information, discounting fee receipts, proofs of payment, correspondence, audit files, work orders, internal process and procedures manual, updates of the discounter guide, forms and web pages, project information, legal opinions, annual year-end reports, and terms of payment for excess amounts.
Record Number: CRA ABSB 218
EFILE Online services
Description: The EFILE Online services provide electronic filer number and password to any firm, organization, or individual who provide tax preparation services that apply, and are accepted, to be allowed to electronically file T1 General income tax and benefit returns and/or T2 corporation income tax returns and/or T1013. Records created by the services include those requirements to create and administer the electronic filer number and password and to maintain a uniform numbering system. Records created also include those requirements to process and verify the reliability of prospective and existing electronic filing applicants and to assess that they meet the definition of an applicant and pass the suitability screening criteria.
Document Types: Application forms, emails, letters, notepad statements of work, evaluation, procedures, project plans and guidelines, T183, Appeals decision, T2020 (Memo for file), statistics spreadsheet, memorandums of understanding, policy, guidelines, manuals.
Record Number: CRA ABSB 216
Employer Compliance
Description: Employer Compliance ensures that employers comply with their payroll related obligations from withholding at source, to remitting and reporting amounts to the Canada Revenue Agency (CRA). Amounts include employment income, taxable benefit amounts, Canada Pension Plan contributions, Employment Insurance premiums, and tax at source. Employer compliance measures include characterization of workers, educating taxpayers through a combination of tools, reviews, examinations, and audit processes, to ensure taxpayers report income and expenses correctly, that they withhold and remit the required amount to the CRA, and pay the tax in accordance with the Income Tax Act (ITA). Compliance measures also include responsible enforcements such as assessing amounts owed to the CRA, and charging penalties and interest, to ensure taxpayers comply with their payroll related obligations. Records include information related to employer compliance activities, payroll tables, withholding, remitting, and reporting requirements provided in the ITA, Income Tax Regulations, Canada Pension Plan, Canada Pension Plan Regulations, Employment Insurance Act, and provincial legislations. Records also consist of tools such as administrative and enforcement policies for source deductions, employer compliance reviews, audits, trust accounts examinations, and operational and guidance to field offices. They will be used to monitor and improve program delivery and evaluate program performance.
Document Types: Case specific correspondence (including letters and notices); employer payroll guides; payroll tables; federal and provincial income tax legislations; statements of accounts; employer compliance audit reports; and supporting documentation; policies; procedures; and internal communiqués, manuals, internal and public forms, information circulars, interpretation bulletins; macros, research material; tendencies and reports analysis studies; inventory management reports; data mining model development documentation; performance and evaluation of program reports; data dictionaries; statement of sensitivity assessments threat and risk assessment.
Record Number: CRA CVB 188
Excise and Specialty Tax
Description: The Excise and Specialty Tax program administers the licensing, auditing, compliance and regulatory review provisions of the Excise Act, the Excise Act, 2001, the non-GST/HST portions of the Excise Tax Act, the Greenhouse Gas Pollution Pricing Act, the Softwood Lumber Products Export Charge Act, 2006, the Air Travellers Security Charge Act and the Importation of Intoxicating Liquors Act. Records created include individual client files, policies and procedures related to licensing and auditing of the books and records of persons licensed or registered under the Acts. Records also include information on enforcement support activities under these Acts.
Document Types: Audit files including audit reports, licensing and registration information; correspondence to and from licensees, registered persons, regional offices, other tax administrations as well as external stakeholders, correspondence (letters, memoranda, emails, briefing notes), policies and procedures, program business plans, work plans, workload management material, training materials, memoranda of understanding.
Record Number: CRA LPRAB 030
Film and Media Tax Credit Programs
Description: The Film and Media Tax Credit Programs are federal and provincial tax incentive programs. Records created by the programs include those required for: the processing and auditing of the claims to the credits; developing objectives, plans, budgets, resource allocations; and development of guides, forms, training, and presentation materials.
Document Types: Claims files; policy and procedures for conducting and recording audits; reviews and results; statistical analysis; planning and development reports; guides; forms; training and presentation materials.
Record Number: CRA CPB 150
Goods and Services Tax/Harmonized Sales Tax (GST/HST) Audit
Description: Goods and Services Tax/Harmonized Sales Tax (GST/HST) audit programs are responsible for enhancing reporting compliance of GST/HST registrants with the Excise Tax Act. The programs are designed to promote compliance and identify and address non-compliance with the legislation through a risk-based and balanced approach that includes quality audits, examinations, education, and outreach activities. Records created include those related to the development and administration of GST/HST audit and examination activities of small, medium, large and non-resident businesses, including Recapture of Input Tax Credits (RITCs), post-payment audit activities of Public Service Bodies (PSB), integrity of GST/HST Credit and Debit returns, GST/HST Aggressive Planning arrangements, GST/HST New Housing rebates, GST/HST General rebates, and GST/HST New Residential Rental Property rebates.
Document Types: Program business plans, program business rules, manuals, monitoring reports, program statistics, data analysis, research material, budgets, project reports, training material, copies of relevant legislation, regulations and policies, jurisprudence, GST/HST audit systems and correspondence (letters, memoranda, emails) with regional offices, tax centres, tax services offices, and the provinces. Records also include completed audit and review files including audit reports, working papers and correspondence with claimants, and registrants.
Record Number: CRA CPB 476
GST /HST Rulings and Interpretations
Description: Includes records related to the former federal sales tax (FST), GST/HST rulings and interpretations of the Excise Tax Act, Underused Housing Tax Act, Excise Act and the Excise Act, 2001.
Note: Severed headquarters rulings and interpretations are available through commercial publishers.
Document Types: Technical interpretation and ruling letters, regulations, policies, technical publications, subject files, requests for rulings and interpretations, legal opinions, memoranda, internal training materials, speeches and presentations, tax conference questions and answers, copies of relevant legislation and functional policies and procedures.
Record Number: CRA LPRAB 140
Income Tax and Charities Objections and Appeals to the Courts
Description: The Income Tax and Charities Objections and Appeals to the Courts program is dedicated to the processing and resolution of objections and appeals to the court. Records created by the program located in various regions include those required for the processing of objections and appeals to assessments, reassessments, and determinations, the analysis of facts and reasons and their ramifications, supporting evidence and rationale for decisions, and reviews involving administrative and legislative interpretations, positions and applications.
Document Types: Research material, position papers, correspondence (letters, memoranda, emails, Minister’s mail), referrals and inquiries, analysis of court decisions, briefing notes, notices of assessment / reassessment, notices of determination, taxpayer relief requests, tax returns, decisions, reference material, instructions and assistance documents (legal opinions, consultations, audit reports, rulings, case law, expert reports, objection reports, judicial proceedings, recommendations), and any other documents related to objections and appeals.
Record Number: CRA APP 545
Individual Returns and Payment Processing Program
Description: The Individual Returns and payment processing Program is devoted to processing individual income tax and benefit returns. Records created by the program include those related to all activities and procedures associated with the processing and monitoring of T1 initial assessments and reassessments for individual taxpayers, including non-residents, sole proprietors, and partners in partnerships. This encompasses all the systems, procedures and policies relating to accounting activities such as the calculation and reporting of penalties, interest, refunds, transfers, set-offs, and instalment payments, the development and implementation of work and quality standards and production and resource utilization systems, budget coordination, including forecasting and budgeting for the assessing and accounting operations in national verification & collections centres (NVCC) and tax centres, the production of notices for resident and non-resident, individual, trust, and tax-free savings accounts, and the planning, controlling, an monitoring activities related to the assessment and reassessment programs. Records created also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: Business cases, high-level and detailed business requirements, monitoring reports, computer operations reports, national broadcasts, memos, taxation operation manuals, project documentation, data quality assurance and sampling processes, data capture instructions, computer programs, statistics, datasets, correspondence (emails, briefing notes, letters), workforce resource allocation directives, headquarters and field budgets, program forecasts, production results, evaluation reports, estimates, functional audit reports, proposals on federal/provincial/territorial taxes, rebates, royalties, job descriptions, organizational structures, notices, labels, and processing forms.
Record Number: CRA ABSB 217
Individual Refund Set-off Program
Description: The Refund Set-off program is a program under which an individual’s tax refunds and certain credits can be applied against debts the individual owes to the Crown. Records created by the program include those related to the activities and procedures associated with the processing of set-offs for individual taxpayers, including non-residents. This encompasses all the systems, procedures and policies relating to set-offs and related financial activities, such as cost-recovery and the forecasting and budgeting for set-off related activities performed in tax centres; the development and implementation of work and quality standards, and production and resource utilization systems; and, the planning, controlling, and monitoring activities related to the Refund Set-off program. Records created also include information on statistics, planning and operations in support of the transfer of data from the CRA to other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document types: Business cases, high-level and detailed business requirements, monitoring reports, memorandums of understanding, computer operations reports, national broadcasts, memos, taxation operation manuals, data quality assurance and sampling processes, computer programs, statistics, datasets, correspondence (emails, briefing notes, letters), workforce resource allocation directives, headquarters and field budgets and expenditures, program forecasts, production results, evaluation reports, estimates, functional audit reports, job descriptions, organizational structures, notices, and processing forms.
Record number: CRA ABSB 219
International and Large Business and Offshore and Aggressive Tax Planning Income Tax Audits and Examination
Description: This income tax program include:
- Large Business - Income tax,
- International Tax Audit,
- Abusive Tax Avoidance, and
- Aggressive Tax Planning and Offshore Compliance
This program is administered by the International and Large Business Directorate and the Offshore and Aggressive Tax Planning Directorate of the International, Large Business and Investigations Branch.
The program addresses non-compliance issues for large businesses; non-compliance issues for taxpayers who have cross-border transactions with related parties or who have foreign affiliates; identifies emerging tax avoidance issues, arrangements, and products and addresses cases of abusive tax avoidance, including the application of the general anti-avoidance rule (GAAR). It also addresses non-compliance issues involving international transactions of unreported foreign income and undisclosed assets; administers the valuation of business equity and intangible property; and coordinates the administration of the third-party penalty provisions of the ITA and ETA.
Document types: Policies and procedures, audit techniques, program business plans, work plans, training materials, research material, correspondence, legal opinions, file review, jurisprudence, audit files including audit reports, working papers and correspondence with taxpayers, correspondence with the field offices, regional offices, other tax administrations, tax informants, as well as external stakeholders (including letters, emails, memoranda, briefing notes, analysis of court decisions, position papers, audit reports, rulings, surveys, presentations); agendas, minutes, information circulars and directives, budget information, program analysis and monitoring information, various tax forms, penalty reports, tax audit cases, compliance projects including project summaries, and reports, transfer pricing reviews, equity valuation reports and workload management material.
Record Number: CRA CPB 415
Leads Program
Description: The Leads Program is an intake and processing program for lead information on alleged tax cheating. Records created by the program include those required for the creation, continuation, amendment and termination of the program. More specifically, Records created by this program include information related to non-compliance and evasion with respect to the Excise Tax Act and the Income Tax Act. Records created also include those required for further business intelligence and analytics within the CRA.
Note: Until 2017, the Leads Program was referred to as the Informant Leads Program.
Document Types: Correspondence (letters and emails), supporting documentation (bank statements, investment statements, sales agreements, pictures of a business operating, pictures of assets, receipts or invoices, advertisements, mortgage documents or land registry information, copies of webpages, list of properties, business cards, charitable donation receipts, social media posts, etc.) electronic submissions (Internet web portal and intranet) and transcription of telephone calls.
Record Number: CRA CPB 428
Non-Filer Compliance
Description: The Non-Filer Program is responsible to ensure compliance with the filing requirements of individuals, corporations and trusts as outlined in the Income Tax Act (ITA). Records created by the program include those related to addressing the filing compliance under the Income Tax Act and targeting the underground economy, identifying non-filers through a matching process, investigations, and referrals, including prosecution referrals. Records also include those related to the development of tools, and processes, including reporting and evaluation mechanisms to achieve efficiency and compliance of all filing requirements of individuals, businesses, corporations and trusts, as well as operational and administrative guidance to field offices and policies and procedures for administering the Non-Filer program.
Document Types: Correspondence (including automated request/demand to file letters, and case specific letters); notices of assessments raised under subsection 152(7) of the Income Tax Act; policies; procedures; reports, project plans; manuals, toolkits, affidavits related to prosecution actions, and communiqués; macros; research material; tendencies and reports analysis studies; inventory management reports; data mining model development documentation; performance and evaluation of program reports; data dictionaries; statement of sensitivity assessments threat and risk assessments.
Record Number: CRA CVB 181
Part XIII Non-Resident Withholding Program
Description: The Part XIII Withholding Program is responsible for ensuring compliance with respect to the withholding, remitting and reporting of Part XIII tax. Records created by the program include those required for the continuation or amendment of the program and for the processing of applications, issuance of refunds and evaluation and auditing of the recipients.
Document Types: Case specific correspondence (returned letters and notices); audit and assessment documents; application & refund forms; representative authorization or cancellation forms; assessment or reassessment notices; NR4 Information return amendment requests; voluntary disclosure and priority assessment requests; policies and procedures; information circulars; interpretation bulletins; internal and public forms.
Record Number: CRA CVB 189
Registered Deferred Income and Savings Plans
Description: The registered and deferred income and savings plans program is responsible for administering the Income Tax Act related to the registration and compliance of the deferred income and savings plans listed below. Records are created for the purpose of registration and monitoring of the plans in an internal file classification system. These records are used for the purposes of registration, approval of amendments and funding, actuarial advice and analysis, as well as audits of registered pension plans (RPP), deferred profit sharing plans (DPSP), registered education savings plans (RESP), registered disability savings plans (RDSP), supplementary unemployment benefit plans (SUBP), registered retirement savings plans (RRSP), registered retirement income funds (RRIF), registered investments (RI), tax-free savings accounts (TFSA), and pooled registered pension plans (PRPP).Registered Pension Plans (RPP), Deferred Profit Sharing Plans (DPSP), Registered Education Savings Plans (RESP), Registered Disability Savings Plans (RDSP), Supplementary Unemployment Benefit Plans (SUBP), Registered Retirement Savings Plans (RRSP), Registered Retirement Income Funds (RRIF), Registered Investments (RI), Tax-Free Savings Accounts (TFSA), and Pooled Registered Pension Plans (PRPP).
Note: Information concerning these ten plans is available on the savings and pension plan administration webpages.
Document Types: Forms (including application for registration or amendment approval, and annual information returns), newsletters; instructional guides, information circulars, folios, bulletins (including compliance, actuarial and interpretation), consultation session minutes, program analysis and monitoring information, supplementary audit files, research and subject files on specific provisions, correspondence (letters, memoranda, emails, briefing notes, ministerial), training and learning manuals, memoranda of understanding, and statistical information.
Record Number: CRA LPRAB 117
Remissions
Description: The remission program reviews requests for remission. Remission is a rare and extraordinary measure that allows the government to provide full or partial relief from tax, interest, penalty, or other debt, where relief is warranted but cannot be achieved under the existing tax laws. Records created are related to each person applying for remission of federal income tax, GST/HST, underused housing tax, excise taxes, duties or other levies, interest, penalties or other debts. Requests are made directly by taxpayers/registrants or their authorized representative. Information on how to submit a remission request is available on Canada.ca.
Note: The confidentiality provisions of the legislation administered by the CRA including the Income Tax Act, the Excise Tax Act and the Underused Housing Tax Act prevent information contained in these program records concerning specific requesters from being disclosed without the written authorization of the persons involved.
Document Types: Correspondence, remission request and report, copies of court cases, and administrative and operational manuals relating to remission, and requester files. Remission files are filed numerically and alphabetically and include the remission request and all background information related to the request, for example, audit files, objection files, revenue collections details and other CRA system information.
Record Number: CRA LPRAB 700
Scientific Research and Experimental Development Class of Records
Description: The Scientific Research and Experimental Development (SR & ED) program is a federal tax incentive program that encourages Canadian businesses of all sizes, and in all sectors to conduct research and development in Canada. Records created by the program include those required for: developing policies, procedures, financial management, work programs, quality assurance, communication activities, planning and reporting related to the development, implementation and operation of the SR & ED Program; training, and development, performance management reviews, human resources planning, the administration of provincial and territorial programs which have agreements with the Canada Revenue Agency, and the processing and the review of SR&ED claims.
Document Types: Screening and file selection procedures, file review procedures; including directives, manuals, and policies; guides and brochures; application and interpretation of applicable legislation; forms; technical training material; budgets; technical training courses; seminars and conferences; systems requirements; risk assessment and workload management; statistical reports; organizational chart; planning and development reports; instructions for processing completed reviews and recording results; correspondence (with coordinating tax services offices and tax centers); correspondence with the requestors, surveys; joint Department of Finance Canada and CRA consultations; performance assessments; executive performance agreements; and SR&ED claim files.
Record Number: CRA CPB 155
Service Complaints
Description: The Service Complaints Program resolves administrative, operational, procedural and service-related issues that have not been resolved through regular procedures. This program is also the CRA’s official point of contact with the Office of the Taxpayers’ Ombudsperson that is mandated to conduct independent service-related investigations, in accordance with Order in Council P.C. 2007-0828.
Document Types: Policies and procedures, forms, budgets, work programs, training material, systems requirements, statistics related to the development, implementation and operation of the program, communication activities, correspondence (letters, memoranda, emails, Minister’s mail), notices of assessment / reassessment, taxpayer relief requests, referrals, enquiries and correspondence with tax services offices, tax centres and CRA programs regarding requests about service complaints resolution, or for information and assistance from the Office of the Taxpayers' Ombudsperson.
Record Number: CRA SIIB 575
Small and Medium Enterprises Income tax Audit
Description: Small and Medium Enterprise Income Tax Audit program ensures that small and medium businesses and non-resident taxpayers comply with the federal, provincial and territorial tax laws administered by the Canada Revenue Agency. Records created are related to compliance activities, including education, service and quality audits, aimed at enhancing compliance with revenue laws.
Document Types: Program business plans, policy memoranda, monitoring reports, documents relating to coding for reporting purposes, technical policy, program performance indicators and standards, building plans, forecasts, financial statements, application forms, technical publication and policy, recommendations, working papers, audit reports, program statistics and analysis, budgets, manuals, project reports, training material, correspondence, opinion on technical issues related to Income Tax Act, minute books, articles of incorporation and other corporate documents, deeds, building plans and surveys and real estate appraisal reports.
Record Number: CRA CPB 452
Specialty Business Returns
Description: The Specialty Business Returns (SBR) program helps businesses to voluntarily comply with Canada's tax laws by processing their information as quickly and accurately as possible. Records created by SBR program include those required for the administration of the payment of rebates and refunds as well as for administering the filing and assessing provisions emanating from these five legislations: Excise Act, Excise Act 2001, Air Travellers Security Charge Act, Softwood Lumber Products Export Charge Act, 2006 and part 1 to VII (the non-GST/HST portion of the Excise tax Act.
Note: SBR program was once known as Excise and Other Levies but its responsibilities have expanded to include the administration of the Air Travellers Security Charge Act, and Softwood Lumber Products Export Charge Act, 2006 plus the provisions of the Income Tax Act relating to the Partnership Information Return (T5013FIN and Schedules).
Document Types: Returns, registration form, application for refunds, information notice, Registration Supplement, Supplementary Information - Third Country Adjustment, Registration Supplement- Multi Regions or Mills, Surge Charge Return, Tobacco Products Export Form, Tobacco Products Inventory Tax- 2008, Election or Revocation of the Election for Semi-annual Reporting, Record of Inventory - Tobacco Products Inventory Tax – 2008, Charge on Refunds of Duty Deposits Return, Notification of Fiscal Months, Application or Revocation of the Authorization to File Separate Excise Duty Returns and Refund Application for Branches or Division, Excise Duty Entry, Direct Deposit Request, Electronic Transfer Request (Payments > $25 Million) for Excise Refunds and Rebates, Application for exemption and Partnership Financial Return and Schedules.
Record Number: CRA ABSB 228
T3 Initial Assessment and Reassessment Program
Description: The T3 Initial Assessment and Reassessment program is related to the processing of T3 trust returns. Records collected by the program include those required to examine, assess, reassess and process T3 returns. Records created by the program include those related to all activities and procedures associated with processing and monitoring of the T3 initial assessments and reassessments for trusts, including non-resident trusts. This encompasses all activities, systems, procedures and policies relating to the development and implementation of work and quality standards and the production and resource utilization systems, the Budget coordination, including forecasting and budgeting for assessing and accounting operations tax centers, the production of notices for resident and non-resident trust accounts, and the planning, controlling, monitoring activities related to assessment and reassessment programs activities. Records created also include information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document types: Records retained include business cases; high-level business requirements, detailed business requirements, monitoring reports, computer operations reports, national broadcasts, memos, taxation operation manuals, project documentation, data quality assurance processes, computer programs, statistics, datasets, correspondence (emails, briefing notes, letters), workforce resource allocation directives, headquarters and field budget, program forecasts, results, evaluation reports, estimates, functional audit reports, correspondence (briefing notes, emails, letters), proposals on federal/provincial/territorial taxes, rebates, and credits, job descriptions, organizational structures, royalties, forms related to the storage and retrieval of T3 records and may also include supporting documents such receipts, trust agreements and/or wills.
Record Number: CRA ABSB 139
Tax-Free Savings Account (TFSA)
Description: Records created by the program are related to information used in processing TFSA records and returns, assessment programs, systems, procedures, and policies designed to verify the accuracy of TFSA returns and to issue TFSA notices of (re)assessment. Records created also include Information on statistics, planning and operations in support of the transfer of data from the CRA to clients such as other federal departments and provincial and territorial governments in accordance with established information sharing agreements.
Document Types: Estimates and budgets, evaluation reports, person year utilization reports, functional audits, operational and administrative correspondence, job descriptions, organizational structures, project documentation, data quality assurance processes, computer programs, statistics and datasets.
Record Number: CRA ABSB 210
Taxpayer Relief Program
Description: The Taxpayer Relief Program administers the taxpayer relief provisions of legislation that allow the Minister to cancel or waive penalties or interest. They also allow the Minister to cancel or waive charges related to the Québec Sales Tax (QST) for selected listed financial institutions. The taxpayer relief provisions can apply when a taxpayer is unable to meet their tax obligations due to extraordinary circumstances, actions of the CRA, inability to pay or financial hardship.
Document Types: Taxpayer requests for relief, CRA replies, information circulars, legal opinions, judicial reviews, guidelines, procedures, reports, forms such as the RC4288, RC7288 and RC376, copies of relevant legislation, regulations and policies.
Record Number: CRA APP 585
Taxpayer Services - Enquiries
Description: Information on the enquiries service to the general public with respect to telephone, and correspondence workloads.
Note: Personal information related to enquiries is described in the applicable programs' personal information bank.
Document Types: National policy and guidelines for the enquiries service; resource allocation documents for these workloads; directives to field offices; research on the nature of enquiries received; research, development, implementation and maintenance of new telephony technologies and of various informatics systems, statistics on performance of telephone services; telephone services reports.
Record Number: CRA ABSB 141
Taxpayer Services - Returns and Guides
Description: Information on publications relating to T1 (individual), T2 (corporate) and T3 (trust) returns, information requests, Non-Profit Organization and Special Elective income tax guides, returns, schedules, related forms, GST/HST guides and forms, source deduction public forms and guides, tax pamphlets and related Web content for use by the general public.
Document Types: Forms, guides, brochures, directives, manuals, application policies, information circulars, information bulletins, correspondence, liaison memoranda and consultations with provinces and territories, estimates and budgets, evaluation reports, person-year utilization, suggestions for improvements to publications, guidelines and procedures, copies of relevant legislation, regulations and policies.
Record Number: CRA ABSB 176
Taxpayers' Ombudsperson
Description: The Office of the Taxpayers' Ombudsperson was created to support the government priorities of stronger democratic institutions, increased transparency within institutions, and the fair treatment of all Canadians. Records created by the program include those related to upholding taxpayer service rights; independent and impartial reviews of unresolved complaints from taxpayers about the service or treatment they have received from the Canada Revenue Agency; providing advice to the Minister of National Revenue on service matters within the CRA; and, continuation of operations.
Document Types: Order in Council, reports to the Minister, briefing documents, memoranda of understanding, service-level agreements, complaint forms, requests for information, requests for action, systemic information requests, performance reports, communication documents, financial and human resources documents, procurement documents, procedures or requirements documents, and statistical reports.
Record Number: CRA OTO 330
Tax Treaty and Other International Related Information
Description: The program supports strategic planning and management of Canada’s investments in international work by planning, coordinating and reporting on international tax activities. It also resolves tax treaty interpretation and application issues and assists the CRA and other government departments on treaty-related issues. Information stored relates to tax treaties, tax information exchange agreements (TIEAs), the Convention on Mutual Administrative Assistance in Tax Matters (Convention), the Doctrine of Sovereign Immunity, and the CRA’s work with various international organizations and working groups. Information related to tax treaties, TIEAs, and the Convention include notes from negotiations, competent authority agreements, interpretation of Canada's tax treaties and other international legal instruments, as well as issues raised with, and advice given to, the Department of Finance, Justice, and Global Affairs.
Note: Some of the material is classified as secret or confidential and may not be released. This includes written material from other government departments, foreign governments and international organizations.
Document Types: Tax treaties, exchange agreements, interpretations, memoranda, briefings, reports, correspondence, meeting notes, working papers and presentations.
Record Number: CRA LPRAB 650
Voluntary Disclosures Program
Description: The Voluntary Disclosures Program encourages and processes voluntary disclosures by taxpayers and/or their representatives wishing to correct inaccurate or incomplete information. Records created by the program include those required for the creation, continuation, amendment and termination of the program. Records created also include those required for the evaluation and processing of disclosures.
Document Types: Guidelines, memoranda, forms, reports, taxpayer disclosures, decisions and rationale, correspondence related to the voluntary disclosure, copies of relevant legislation, judicial reviews, information circulars, regulations and policies.
Record Number: CRA CPB 264
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