Language selection

Government of Canada / Gouvernement du Canada

Search

Sign in

Sign in

Info Source: Canada Revenue Agency

Sources of Federal Government and Employee Information

On this page

Introduction to Info Source

General Information

Institutional Functions, Programs and Activities

Internal Services

 

CRA Manuals

Additional Information

Appendix - Personal Information Banks (PIB)

Appendix - Classes of Record

Introduction to Info Source

Info Source describes the programs and activities, and the information holdings related to programs and activities, of government institutions subject to the Access to Information Act to facilitate the right of access. It also provides individuals, including current and former employees of the Government of Canada, with relevant information to access personal information about themselves held by government institutions subject to the Privacy Act and to exercise their rights under the Privacy Act.

An index of institutions that are subject to the Access to Information Act and the Privacy Act is available centrally.

The Access to Information Act and the Privacy Act assign overall responsibility to the President of Treasury Board (as the designated Minister) for the government-wide administration of the legislation.

General Information

Background

In 1927, the Department of National Revenue Act established the Department of National Revenue by renaming the Department of Customs and Excise. The Department was responsible for assessing and collecting duty and tax, monitoring the movement of people and goods across the Canadian border, and protecting Canadian industries from foreign competition.

The same act created a second department to collect income tax, a responsibility that a commissioner from the Department of Finance had been meeting. Both departments had the same minister, but each had its own departmental organization and deputy minister.

On April 29, 1999, Parliament passed the Canada Customs and Revenue Agency Act, which established the Canada Customs and Revenue Agency (now the Canada Revenue Agency). The change in status from department to agency, which took place on November 1, 1999, has helped build a modern organization that is committed to leadership, innovation, and client service.

On December 12, 2003 the government announced the creation of the Canada Border Services Agency (CBSA), which is responsible for Canada's customs operations. Two years later, on December 12, 2005, legislation came into effect to legally change our name to Canada Revenue Agency (CRA).

The Canada Revenue Agency (CRA) administers tax legislation and regulations, such as the Income Tax Act and the Excise Tax Act, for the Government of Canada and for most provinces and territories. The Agency also administers various social and economic benefit and incentive programs delivered through the tax system. The Departmental Results Report is the primary document for communicating our results to Canadians and Parliamentarians. The Departmental Results Report provides a comprehensive report on the performance of the CRA for the previous fiscal year, and a discussion of the CRA's achievements against the key targets and indicators set out in our Corporate Business Plan and Departmental Plan. The Departmental Results Report also contains the audited financial statements.

Responsibilities

The Canada Revenue Agency (CRA) is the principal revenue collector in the country and is responsible for distributing benefit payments to millions of Canadians each year.

The Agency was created to: provide better service to Canadians; offer more efficient and more effective delivery of government programs; foster closer relationships with provinces and other levels of government for which the CRA delivers programs; and provide better accountability.

The CRA’s mission is to administer tax, benefits, and related programs, and ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. The CRA exercises its mission within a framework of complex laws enacted by Parliament, as well as by provincial and territorial legislatures. Our mission reflects the broad role that we assume in the lives of Canadians.

No other public organization touches the lives of more Canadians on a daily basis than the CRA. Each year, we collect billions of dollars in tax revenue and deliver income-based benefits, credits, and other services that help families and children, low- and moderate-income households, and persons with disabilities. These programs contribute directly to the economic and social well-being of Canadians.

The following two departmental results summarize our contribution to Canadian society: Taxpayers comply with Canadian tax obligations, the right revenue is secured for Canadians; and Canadians receive their rightful benefits. In addition to the administration of income tax and benefit programs, the CRA now administers the harmonized sales tax (HST) for five provinces.

The CRA also verifies taxpayer income levels in support of a wide variety of federal, provincial, and territorial programs, ranging from student loans to health care initiatives. In addition, we provide other services, such as the Refund Set-Off Program, through which we aid other federal agencies and departments, as well as provincial and territorial governments, in the collection of debts that might otherwise become uncollectible.

Institutional Functions, Programs and Activities

Core Responsibility - Tax

To ensure that Canada’s self-assessment tax system is sustained by providing taxpayers with the support and information they need to understand and fulfil their tax obligations, and by taking compliance and enforcement action when necessary to uphold the integrity of the system, offering avenues for redress whenever taxpayers may disagree with an assessment/decision.

Tax Services and Processing

We give taxpayers access to accurate and timely information they need to comply with Canada's tax laws by modernizing our services, including expanding our digital services and enhancing our telephone platform, making it easier for taxpayers to meet their tax obligations. We register businesses for a business number and administer T2, T3, GST/HST, excise, rebates, and other levies programs. We help businesses and individuals to voluntarily comply with Canada's tax laws by processing their information and payments as quickly and accurately as possible and telling them the results of their assessment or reassessment.

Charities

We administer a national program for the regulation of charities and other qualified donees. We are responsible for activities that span the full spectrum of the compliance continuum, including reviewing applications for registration, processing charity returns, and other compliance activities. We also develop educational products/aids, organize information sessions and consultations, and maintain client accounts. We promote compliance with income tax legislation by informing registered charities and other qualified donees, as well as applicants for those statuses, of their obligations under the law, sharing charity information with the public, detecting and addressing non-compliance using a range of corrective measures, and providing client-centric service. This work safeguards the interests of taxpayer donors and Canadians, and contributes to public trust in the charitable sector and the Canada Revenue Agency.

Registered Plans

The Registered Plans Directorate (RPD) is part of the Canada Revenue Agency (CRA). The RPD is responsible for registering and monitoring deferred income and savings plans to make sure they comply with the Income Tax Act, Income Tax Regulations and related administrative rules. The RPD gives information and advice to employers, plan administrators, promoters, issuers, their advisors and other tax professionals on the legislation and administrative rules related to deferred income savings plans in order to help them fulfill their tax obligations. Investing in people, education, technology, and responsible enforcement activities allows the RPD to protect the integrity of Canada’s deferred income and savings plan regime and to provide Canadians with knowledge and tools that support compliance with legislative requirements.

Policy, Rulings and Interpretations

We offer taxpayers, registrants, and tax intermediaries rulings and interpretations of the acts the Canada Revenue Agency administers, including, but not limited to, the Income Tax Act, Underused Housing Tax Act, Excise Tax Act, Canada Pension Plan and the Employment Insurance Act. In doing so, we give taxpayers certainty by explaining how the law applies to specific situations. The CRA’s Policy, Rulings, and Interpretations Programs analyze all rulings and interpretations through the same lens regardless of client demographic information. We work closely with the Department of Finance Canada in developing legislative policy, as well as providing legislative policy and administrative services to other Canadian government organizations. We introduce and advance initiatives designed to provide early certainty on tax matters, help prevent errors and, in some cases, reduce the number of individual requests for rulings and interpretations. We also administer legislation related to excise duties and taxes. As a result of this work, taxpayers are more aware of available technical information, better informed of their tax obligations and entitlements, and better able to apply the law correctly.

Service Feedback

We offer clients a process to provide feedback, including complaints, suggestions and compliments, and resolve problems about the service, quality, or timeliness of the Canada Revenue Agency’s work, as described under the service rights in the Taxpayer Bill of Rights. The service issues raised by clients provide valuable insight and that feedback, in turn helps the CRA identify and implement ongoing service improvements.

Objections and Appeals

We offer a legislated and impartial review process for taxpayers who choose to file a formal dispute relating to assessments or determinations the Canada Revenue Agency made under the Income Tax Act, the Excise Tax Act, Underused Housing Tax Act, Select Luxury Items Tax Act, Air Travelers Security Charge Act, Greenhouse Gas Pollution Pricing Act, Softwood Lumber Products Export Charge Act, the Canada Pension Plan, or the Employment Insurance Act. We also work with the Department of Justice on appeals before the courts. We provide education and assistance to taxpayers to make them aware of their rights to dispute resolution as well as when it is appropriate to register a formal dispute.

Taxpayer Relief

We administer the process under which the Minister of National Revenue may, under legislative provisions, grant taxpayers relief from penalties and interest that arise through no fault of their own, an inability to pay, or circumstances beyond their control. Our activities, including taxpayer education and assistance, are resulting in increased taxpayer awareness of the penalties and interest relief provisions and what they should do to seek relief. We review requests in an impartial and timely manner so that taxpayers obtain relief where warranted.

Reporting Compliance

We protect the integrity of Canada's self-assessment tax system through education and proactive efforts that are aimed at helping those who want to comply. We also work to ensure that Canada receives its share of taxes from international and large entities with complex financial transactions and taxpayers with offshore accounts.

We identify non-compliance both domestically and internationally, through extensive business intelligence and risk assessment activities, including predictive analytics, legislative reviews and work with informants. Depending on the level of risk identified, the appropriate approach is taken to address and deter non-compliance through a graduated approach including targeted communications, examinations, audits, and where warranted, penalties or criminal investigations. We work closely with the Public Prosecution Service of Canada (PPSC), domestic law enforcement agencies, and international partners to ensure that the most serious cases of tax evasion and fraud are thoroughly investigated and referred for criminal prosecution.

We are committed to ensure that applicants for tax assistance and incentives have the information and timely services they need, are aware of their tax obligations, and that tax credits, incentives and refunds are delivered in a prompt, consistent, and predictable manner.

Returns Compliance

Through a variety of education and validation activities, we encourage individuals, businesses, and trusts to better understand their tax obligations and the consequences of non-compliance. We continually seek ways to proactively educate taxpayers with the goals of facilitating compliance and deterring non-compliance. We enforce registration and complete validations and reviews to ensure that individuals, businesses, and trusts are compliant with their withholding, remitting, reporting, and filing obligations including payroll deductions, GST/HST, other levies, and non-resident taxes.

Collections

We collect tax and non-tax debts on behalf of the federal, provincial, and territorial governments, as well as for other government departments and agencies. To achieve this, we evaluate new approaches to modernize tax collection strategies and foster innovations, facilitated by business intelligence and data analytics. A better understanding of taxpayers’ behaviour allows for a more targeted and risk-based approach. By differentiating lower-risk taxpayers (those who can and want to pay, or those who owe but need time to pay) from those who do not intend to pay, we can customize our approach to encourage or enforce payment compliance, as needed. To promote self-resolution, we strive to educate all taxpayers to ensure they are aware of, and understand, their tax payment obligations and the consequences of the collection enforcement actions when they are non-compliant.

Core Responsibility - Benefits

To ensure that Canadians obtain the support and information they need to know what benefits they may be eligible to receive, that they receive their benefit payments in a timely manner, and have avenues of redress when they disagree with a decision on their benefit eligibility.

Benefits

We deliver a range of ongoing benefits, credits, and one-time payment programs that support the economic and social well-being of Canadians. Through processing activities, we make sure that Canadians receive their rightful benefits in a timely manner. We offer benefit recipients timely and accessible information on their entitlements and obligations through our contact centres, secure online services, and through the Benefits Outreach Program, which helps Canadians become more aware of the benefits they are entitled to and how to receive them. We also support community organizations and volunteers in their efforts to help individuals with modest income file their tax returns through the Community Volunteer Income Tax Program (CVITP).

Core Responsibility - Taxpayers’ Ombudsperson

Canadians have access to trusted and independent review of service complaints about the CRA.

Taxpayers’ Ombudsperson

The Office of the Taxpayers' Ombudsperson allows people to request independent and impartial examinations of service-related complaints if they feel they have been treated unfairly or unprofessionally by the CRA.

Internal Services

Internal Services refer to the activities and resources of ten distinct services that support program delivery in the organization, regardless of the Internal Services delivery model in a department. These services are: Acquisition Management Services, Communications Services, Financial Management Services, Human Resources Management Services, Information Management Services, Information Technology Services, Legal Services, Materiel Management Services, Management and Oversight Services, Real Property Management Services.

Acquisition Management Services

Acquisition management services involve activities undertaken to support the acquisition of goods, services or construction services identified as necessary for a department to fulfill its ongoing mandate and purpose. These activities include processing, monitoring and reporting, developing and implementing departmental policies and procedures, and activities that support the sound management of procurement contracts.

Communications Services

Communications services involve activities undertaken to ensure that Government of Canada communications are effectively managed, well-coordinated and responsive to the diverse information needs of the public. These activities ensure that the public receives government information, and that the views and concerns of the public are taken into account in the planning, management and evaluation of policies, programs, services and initiatives.

This Internal Services category refers to communications that are corporate in nature, affecting the entire department whether through internal communications to all employees or external communications on behalf of the department.

Financial Management Services

Financial management services involve activities undertaken in the department to ensure the prudent use and stewardship of financial resources in an effective, efficient and economic manner. Activities include planning, budgeting, accounting, costing, reporting, control and oversight, analysis, decision support and advice, and financial systems.

Human Resources Management Services

Human resources management services include activities related to supporting human resources (HR) planning and reporting; reviewing, assessing and developing organizational design; reviewing and assessing job descriptions and classifications; supporting staffing processes; collecting and processing employee information related to compensation, leave and transfers; identifying and coordinating organization-wide training and learning requirements; promoting values, ethics and employment equity; managing employee recognition and awards programs; addressing workplace management and labour relations; and developing and maintaining HR information systems within the organization.

Information Management Services

Information management services involve activities undertaken to achieve efficient and effective information management to support program and service delivery; foster informed decision making; facilitate accountability, transparency, and collaboration; and preserve and ensure access to information and records for the benefit of present and future generations. Information management (IM) is the discipline that directs and supports effective and efficient management of information in an organization, from planning and systems development to disposal or long-term preservation.

Information Technology Services

Information technology services involve activities undertaken to achieve efficient and effective use of information technology (IT) to support government priorities and program delivery, to increase productivity and enhance services to the public. IT management activities includes planning, developing (or procuring), and operating IT computing, telecommunications, infrastructure and applications.

Legal services

Legal services involve activities undertaken to enable government departments and agencies to pursue policy, program and service delivery priorities and objectives within a legally sound framework. Activities include the provision of the following services: legal advisory, litigation and legislative services.

Management and Oversight Services

Management and oversight services involve activities undertaken to ensure that federal government service operations and programs comply with applicable laws, regulations, policies and plans. Activities include providing strategic direction, governance and corporate planning; allocating resources and taking investment decisions; and analyzing exposure to risk and determining appropriate countermeasures.

Materiel Management Services

Materiel management services involve activities undertaken to ensure that materiel can be managed by departments in a sustainable and financially responsible manner that supports the cost-effective and efficient delivery of government programs. Treasury Board’s Policy on Management of Materiel defines materiel as “all movable assets, excluding money or records, acquired by Her Majesty in right of Canada.” Movable assets are tangible and include a broad range of goods such as equipment (e.g., office, information technology, telecommunications, scientific), furniture and furnishings, and larger goods (e.g., vehicles and ships). Most materiel expenditures are specific program expenditures. However, as an Internal Services category, materiel management services include the expenditures from policy and administrative support for those who manage and dispose of materiel throughout the department.

Real Property Management Services

Real property management services involve activities undertaken to ensure that real property (e.g., land, bridges, and buildings) is managed in a sustainable and financially responsible manner throughout its life cycle to support the cost-effective and efficient delivery of government programs. Most federal real property services are captured under specific program expenditures. As an Internal Services category, real property management services are limited to those expenditures associated with office accommodations that are not funded by Public Services and Procurement Canada (PSPC), as well as to expenditures for real property services. Also included in this category are the expenditures of any FTEs that provide real property policy advice to real property practitioners throughout the department.

Travel and Other Administrative Services

Travel and other administrative services include Government of Canada travel services, as well as those other internal services that do not smoothly fit with any of the internal services categories.

Legend

CRA Manuals

Appeals Branch

  1. @AO-Help-CPP/EI
  2. @CPP/EI Litigation
  3. @GST/HST-AOhelp
  4. @ITA_AOhelp
  5. @LOHelp
  6. Appeals Manual
  7. CPP/EI Appeals Procedures Manual
  8. CPP/EI Litigation Manual
  9. Taxpayer Relief Procedures Manual

Assessment, Benefit, and Services Branch

  1. Amendment System (AS) Manual – 9860
  2. Assessing Procedures Related to the Part XIII.2 Return – 4046.(40)
  3. Authentication and Credential Management Services Helpdesk Manual – 2000
  4. Authorizations Procedures
  5. Automated Subsidiary Ledger (ASL) System Functionalities – 5600
  6. Automated Subsidiary Ledger (ASL) System Instructions – 5700
  7. Automated Trust System (ATS) – 4700
  8. Benefit Examination Team (BET) – 6200
  9. Benefits Operations Manual
  10. Benefits Validation Manual – 6300
  11. Business Enquiries Reference Guide
  12. Business Registration Manual
  13. Canada Carbon Rebate for Small Businesses (CCR-B)
  14. Cancellation Examination – 4082
  15. Chat Help Guide
  16. Common User Information – 9910
  17. Community Volunteer Income Tax Program (CVITP) Coordinator’s Manual
  18. Complex SERS Manual
  19. Confidence Validity Guidelines – 4070
  20. Control and Services Manual
  21. Corporation Internet Filing Helpdesk Procedures Manual
  22. CPP Record of earnings Program Procedures Manual – 9890
  23. Discounters – 4032.8
  24. Document Control –1040
  25. DTC Quality Review Manual
  26. EFILE helpdesk information and resolving problems – 4032.15
  27. EFILE Helpdesks information – 4032.(16)
  28. Electronic Filing for Individual Income Tax and Benefit Returns – 4032
  29. Error Inspection – Error Clues – Electronic Returns – 4092.32
  30. Error Inspection – Error Clues – Paper Returns – 4092.31
  31. Error Inspection – Supplementary Instructions – Paper Returns – 4092.2
  32. Error Inspection – Work Instructions – Electronic Returns – 4092.3
  33. Error inspection - Work Instructions - Paper returns – 4092.1
  34. Error Inspection Control – 4091
  35. Error Inspection Work Instructions – IOTSO – 4092.31NR
  36. Explanation Codes and Messages – 40(10)8
  37. Explanation Codes used on Reassessment –19(20)0
  38. Family orders and agreements enforcement assistance and refund set-off programs – 3990
  39. First Home Savings Account (FHSA) Program – 19(29)
  40. Form 1261 - Guidelines and Procedures for the Sudbury Tax Centre
  41. Functional Currency (FC) Manual
  42. General Work Instructions for Reassessments – 1910-30
  43. GST/HST Adjustment and Processing Procedures (GAPP) Manual
  44. GST/HST Rebates Processing (GRP) Manual
  45. Helpdesk Manual – 98(12)
  46. Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions – 19(13)0
  47.  IDENT Update – 4086
  48. Individual & Business Correspondence Guide – BE
  49. Individual & Business Correspondence Guide – ITE
  50. Individual Accounting transaction and transcript preparation – 99(19)0
  51. Information Returns Procedures Manual – 98(13)
  52. Insolvency – 4041
  53. Instalment Program – 99(15)0
  54. Internal Referrals – 1950
  55. International and non-resident reassessments (INRR) Workloads – 19(11)0
  56. Law and Policy – 9960
  57. Lifelong Learning Plan (LLP) Error correction System and Adjustment Instructions – 19(14)0
  58. Manual Notice Production – 5400
  59. Medical Resource Guide (MRG)
  60. Miscellaneous Accounting Activities – 99(13)
  61. My Business Account (MyBA) Enquiries Reference Guide
  62. Non-Resident Registration Manual
  63. Non-Resident Security Manual
  64. Non-Resident Workloads
  65. Payment Resolutions Guide
  66. Penalties – 19(15)0
  67. Pension Reform – 19(24)0
  68. Processing, validation and compliance of registered retirement saving plans (RRSP) and of registered education saving plans (RESP) – 19(23)0
  69. Program Account Information System (PAIS) Manual
  70. Quality Review Manual
  71. RC391 manual – Non-Resident Representative Number (NRRN)
  72. Reassessment Processing Instructions – 1970
  73. Recording and Flagging Procedures – 40(10)9
  74. Referrals – 4033
  75. Refund Set-Off (RSO) Program – 3020
  76. Regular SERS manual
  77. Remission Orders – 99(21)0
  78. Revenue Ledger Field Operations Manual
  79. Review Procedures – 1990
  80. Reviewer Instructions – 40(10)(10)
  81. Selection – 4031
  82. Special Elections and Returns (SERs) Internet Filing Helpdesk Manual
  83. Special Elections and Returns System (SERS) Control Manual
  84. Special Elections and Returns System (SERS) Data Capture Manual
  85. Special Processing Instructions – 1980
  86. Specialized Processing – 4095
  87. Specialized Processing – Error Clue 410 and Error Clue 558 – 4096
  88. Specialty Business Returns Manual
  89. SPG/TCA Control Instructions – 40(10)(11)
  90. SPG/TCA Processing for non-residents type return – 4046.(50)
  91. Standardized Accounting (SA) Manual
  92. Standardized Accounting Case Manual
  93. Statement of Account – 9950
  94. T1 Accounting Error Correction – 3550
  95. T1 and T3 Legal Manual
  96. T1 Data Capture Keying Instructions – 4320-27
  97. T1 keying – Coordinator – 4328-29
  98. T1 Mismatch / suspicious activities – 99(22)
  99. T1 Tax Calculation Procedures – 19(21)0
  100. T1 Taxfiler Representative Identification System
  101. T1/T3 Accounting Activity Types and Internal Targets – 9840
  102. T1/T3 Accounting Related Guidelines – 9970
  103. T10 and T215 Data Capture Processing instructions – 19(26)
  104. T1BEN Case Decision Support System Guide – 9830
  105. T1BEN Tax-Free Savings Account – Supervisor User Guide – 9010
  106. T2 Assessing Manual – Scientific Research And Experimental Development (RS&ED)
  107. T2 Assessing Reference Manual
  108. T2 Direct Data Entry Manual
  109. T3 Assessing – 4200
  110. T3 Cancel Examination – 4810
  111. T3 Control – 4840
  112. T3 Direct Data Entry (DDE) Information – 4820
  113. T3 Error Inspection (EI) – 4870
  114. T3 Explanation Codes – 4890
  115. T3 Ident – 4900
  116. T3 Reassessment Processing (RAP) – 4910
  117. T3 Referrals – 4850
  118. T3 Returns Accounting – 99(18)0
  119. T3 Selection – 4830
  120. T3 Specialized Process Group (SPG) – 4880
  121. T3 SPG/TPC/TCA/RAP Control – 4860
  122. T3 Tax Centre Assessments (TCA) – 4920
  123. T3 Taxfiler Representative Identification System (TRIS)
  124. T3 Taxpayer Contact (TPC) – 4800
  125. T3APP Procedures
  126. T4 ROE Ident Procedures Manual – 98(15)
  127. T5 Manual – 98(16)
  128. Taxation Operations Manual – TOM 43
  129. Taxation Operations Manual – TOM 65
  130. Tax-Free Savings Account Error Correction Program – 9030
  131. Tax-Free Savings Account Error Correction Program – Supervisors User Guide – 9040
  132. Tax-Free Savings Account Program – 9000
  133. Taxpayer Contact (TPC) – 9850
  134. Taxpayer Requested Reassessment Processing Instructions – 1960
  135. TCA Assessing and Specialized Assessing Instructions – 40(10)5-6
  136. TCA, SLR, and Code 5 RAP Accounting Activities – 99(14)0
  137. Team Leader Procedures – 19(10)
  138. Technical Help Guide
  139. TFSA T1BEN user guide for IITE agents – 9020
  140. The RAPID Communication System – 9510-30
  141. TOM 19(27) Disability Tax Credit Manual
  142. TPR Control – 1940
  143. TRUSTME- T3 Efile Transmission Info System – 4032.3
  144. Underused Housing Tax Electronic Filing Helpdesk Manual
  145. Underused Housing Tax Return and Election Form
  146. Web access code (WAC) maintenance manual – 98(11)

Collections and Verification Branch

  1. BASCD Case Coordination Procedures – TOM 6400
  2. CARP Procedures Guide – 6160
  3. CARP Project Specific Instructions – 6170
  4. Compliance Operations Manual - Payroll Compliance – TOM 6600
  5. Confidence Validities – 4092.4
  6. Corporation - GST HST Matching Review Guide – 6135
  7. Customs program TSO/NVCC collections — Account closure and removal
  8. Customs program TSO/NVCC collections — Account intake, preparation and maintenance
  9. Customs program TSO/NVCC collections — Account security (ASEC)
  10. Customs program TSO/NVCC collections — Account summaries
  11. Customs program TSO/NVCC collections — Account transfer and association
  12. Customs program TSO/NVCC collections — Acquisition and disposition
  13. Customs program TSO/NVCC collections — Appeals
  14. Customs program TSO/NVCC collections — Appraisals and valuations
  15. Customs program TSO/NVCC collections — Books and records
  16. Customs program TSO/NVCC collections — Collection limitation period (CLP)
  17. Customs program TSO/NVCC collections — Collection restrictions
  18. Customs program TSO/NVCC collections — Collections contact
  19. Customs program TSO/NVCC collections — Compromise settlements
  20. Customs program TSO/NVCC collections — Confidentiality
  21. Customs program TSO/NVCC collections — Court documents
  22. Customs program TSO/NVCC collections — Credit offsets
  23. Customs program TSO/NVCC collections — Dates of invoices and notices
  24. Customs program TSO/NVCC collections — Deceased taxpayers
  25. Customs program TSO/NVCC collections — Department of Justice (JUS)
  26. Customs program TSO/NVCC collections — Dockets
  27. Customs program TSO/NVCC collections — Fees and charges
  28. Customs program TSO/NVCC collections — Field calls
  29. Customs program TSO/NVCC collections — Garnishment
  30. Customs program TSO/NVCC collections — Insolvency
  31. Customs program TSO/NVCC collections — Issues management
  32. Customs program TSO/NVCC collections — Jeopardy
  33. Customs program TSO/NVCC collections — Legal entities
  34. Customs program TSO/NVCC collections — Letters, notices and statements
  35. Customs program TSO/NVCC collections — Lien at the border
  36. Customs program TSO/NVCC collections — Mail
  37. Customs program TSO/NVCC collections — Memorandum assessments
  38. Customs program TSO/NVCC collections — Naming conventions
  39. Customs program TSO/NVCC collections — Payments
  40. Customs program TSO/NVCC collections — Plan of action (POA)
  41. Customs program TSO/NVCC collections — Request for information
  42. Customs program TSO/NVCC collections — Requirement for information (RFI)
  43. Customs program TSO/NVCC collections — Searches and skip tracing
  44. Customs program TSO/NVCC collections — Securing Debt
  45. Customs program TSO/NVCC collections — Seizure and sale
  46. Customs program TSO/NVCC collections — Source documents and historical printouts
  47. Customs program TSO/NVCC collections — Statutory set-offs
  48. Customs program TSO/NVCC collections — Uncollectible debts
  49. Customs program TSO/NVCC collections — Voluntary deposit
  50. Debt Management Call Centre - Tax programs reference guide (TPRG) — Confidentiality
  51. Debt Management Call Centre - Tax programs reference guide (TPRG) — Payments
  52. Debt Management Call Centre - Tax programs reference guide (TPRG) — DMCC contact
  53. Debt Management Call Centre - Tax programs reference guide (TPRG) — Returns
  54. Debt Management Call Centre - Tax programs reference guide (TPRG) — Account maintenance
  55. Debt Management Call Centre - Tax programs reference guide (TPRG) — Referrals
  56. Debt Management Call Centre - Tax programs reference guide (TPRG) — Skeptical taxpayers and fraud
  57. Debt Management Call Centre - Tax programs reference guide (TPRG) — Mail
  58. Debt Management Call Centre - Tax programs reference guide (TPRG) — Support and care
  59. Debt Management Call Centre - Tax programs reference guide (TPRG) — Technology and automation
  60. Debt Management Call Centre Manual - COVID-19 benefits procedures manual
  61. Debt Management Call Centre Manual - Government programs
  62. Debt Management Call Centre Manual - Government programs — Common topics
  63. Debt Management Call Centre Manual - Government programs — Teletrace
  64. Debt Management Call Centre Manual - Tax programs — Teletrace
  65. Due Diligence Process – 97
  66. Emergency programs – Business Subsidies TSO Collections — Account closure and removal
  67. Emergency programs – Business Subsidies TSO Collections — Account intake, preparation and maintenance
  68. Emergency programs – Business Subsidies TSO Collections — Account summaries
  69. Emergency programs – Business Subsidies TSO Collections — Account transfer and association
  70. Emergency programs – Business Subsidies TSO Collections — Acquisition and disposition
  71. Emergency programs – Business Subsidies TSO Collections — Assessment dates
  72. Emergency programs – Business Subsidies TSO Collections — Books and records
  73. Emergency programs – Business Subsidies TSO Collections — Centralized workloads and specialized accounts
  74. Emergency programs – Business Subsidies TSO Collections — Claims against the Crown
  75. Emergency programs – Business Subsidies TSO Collections — Collection limitation period (CLP)
  76. Emergency programs – Business Subsidies TSO Collections — Collections contact
  77. Emergency programs – Business Subsidies TSO Collections — Compromise settlements
  78. Emergency programs – Business Subsidies TSO Collections — Confidentiality
  79. Emergency programs – Business Subsidies TSO Collections — Court documents
  80. Emergency programs – Business Subsidies TSO Collections — Credit offsets
  81. Emergency programs – Business Subsidies TSO Collections — Deceased taxpayers
  82. Emergency programs – Business Subsidies TSO Collections — Disputed amounts
  83. Emergency programs – Business Subsidies TSO Collections — Dockets
  84. Emergency programs – Business Subsidies TSO Collections — Fees and charges
  85. Emergency programs – Business Subsidies TSO Collections — Field calls
  86. Emergency programs – Business Subsidies TSO Collections — Garnishment
  87. Emergency programs – Business Subsidies TSO Collections — Indigenous peoples
  88. Emergency programs – Business Subsidies TSO Collections — Insolvency
  89. Emergency programs – Business Subsidies TSO Collections — Issues management
  90. Emergency programs – Business Subsidies TSO Collections — Jeopardy
  91. Emergency programs – Business Subsidies TSO Collections — Legal entities
  92. Emergency programs – Business Subsidies TSO Collections — Letters, notices, and statements
  93. Emergency programs – Business Subsidies TSO Collections — Mail
  94. Emergency programs – Business Subsidies TSO Collections — Memorandum assessments
  95. Emergency programs – Business Subsidies TSO Collections — Naming conventions
  96. Emergency programs – Business Subsidies TSO Collections — Payments
  97. Emergency programs – Business Subsidies TSO Collections — Plan of action (POA)
  98. Emergency programs – Business Subsidies TSO Collections — Referrals
  99. Emergency programs – Business Subsidies TSO Collections — Refund inhibits
  100. Emergency programs – Business Subsidies TSO Collections — Refunds and rebates
  101. Emergency programs – Business Subsidies TSO Collections — Remission
  102. Emergency programs – Business Subsidies TSO Collections — Request for information
  103. Emergency programs – Business Subsidies TSO Collections — Requirement for information (RFI)
  104. Emergency programs – Business Subsidies TSO Collections — Searches and skip tracing
  105. Emergency programs – Business Subsidies TSO Collections — Securing Debt
  106. Emergency programs – Business Subsidies TSO Collections — Seizure and sale
  107. Emergency programs – Business Subsidies TSO Collections — Source documents and historical printouts
  108. Emergency programs – Business Subsidies TSO Collections — Statutory set-offs
  109. Emergency programs – Business Subsidies TSO Collections — Tax treaty collections
  110. Emergency programs – Business Subsidies TSO Collections — Uncollectible debts
  111. Emergency programs – Business Subsidies TSO Collections — Voluntary deposit
  112. Emergency programs – Business Subsidies TSO Collections —Department of Justice (JUS)
  113. Emergency programs – Individual programs TSO collections — Ability to pay
  114. Emergency programs – Individual programs TSO collections — Account and inventory management
  115. Emergency programs – Individual programs TSO collections — Benefit types
  116. Emergency programs – Individual programs TSO collections — Collection limitation period (CLP)
  117. Emergency programs – Individual programs TSO collections — Collections contact
  118. Emergency programs – Individual programs TSO collections — Confidentiality
  119. Emergency programs – Individual programs TSO collections — Deceased individuals
  120. Emergency programs – Individual programs TSO collections — Federal Court actions
  121. Emergency programs – Individual programs TSO collections — Field Support referrals
  122. Emergency programs – Individual programs TSO collections — Garnishment
  123. Emergency programs – Individual programs TSO collections — Indigenous peoples
  124. Emergency programs – Individual programs TSO collections — Insolvency
  125. Emergency programs – Individual programs TSO collections — Issues management
  126. Emergency programs – Individual programs TSO collections — Letters, notices, and statements
  127. Emergency programs – Individual programs TSO collections — Mail
  128. Emergency programs – Individual programs TSO collections — Naming conventions
  129. Emergency programs – Individual programs TSO collections — Payments
  130. Emergency programs – Individual programs TSO collections — Request for information (RFI)
  131. Emergency programs – Individual programs TSO collections — Requirement to provide information
  132. Emergency programs – Individual programs TSO collections — Searches and tracing
  133. Emergency programs – Individual programs TSO collections — Second review or judicial review
  134. Emergency programs – Individual programs TSO collections — Statutory set-offs
  135. Emergency programs – Individual programs TSO collections—  Uncollectible debts
  136. Employer Compliance Audit (ECA) Team Leader Manual – TOM 6730
  137. Employer Compliance Audit Manual (ECAM) – TOM 6740
  138. Foreign Source Matching – 19(16)0
  139. Government programs TSO/NVCC collections — Account and inventory maintenance
  140. Government programs TSO/NVCC collections — Appeals
  141. Government programs TSO/NVCC collections — Collections contact
  142. Government programs TSO/NVCC collections — Collections Litigation and Advisory Services (CLAS)
  143. Government programs TSO/NVCC collections — Compromise settlements
  144. Government programs TSO/NVCC collections — Confidentiality
  145. Government programs TSO/NVCC collections — Deceased debtors
  146. Government programs TSO/NVCC collections — Employment insurance recoupment
  147. Government programs TSO/NVCC collections — Federal Court actions (FCA)
  148. Government programs TSO/NVCC collections — Field Support referrals
  149. Government programs TSO/NVCC collections — Garnishment
  150. Government programs TSO/NVCC collections — Hardship
  151. Government programs TSO/NVCC collections — Insolvency
  152. Government programs TSO/NVCC collections — Issues management
  153. Government programs TSO/NVCC collections — Letters, notices, and statements
  154. Government programs TSO/NVCC collections — Limitation periods
  155. Government programs TSO/NVCC collections — Mail
  156. Government programs TSO/NVCC collections — Naming conventions
  157. Government programs TSO/NVCC collections — Payments
  158. Government programs TSO/NVCC collections — Penalties, interest, fees, fines, and charges
  159. Government programs TSO/NVCC collections — Plan of action (POA)
  160. Government programs TSO/NVCC collections — Program types
  161. Government programs TSO/NVCC collections — Provincial judgments
  162. Government programs TSO/NVCC collections — Rehabilitation
  163. Government programs TSO/NVCC collections — Request for information (RFI)
  164. Government programs TSO/NVCC collections — Requirement to provide information (RPI)
  165. Government programs TSO/NVCC collections — Searches and tracing
  166. Government programs TSO/NVCC collections — Statutory set-offs
  167. Government programs TSO/NVCC collections — Summary of account
  168. Government programs TSO/NVCC collections — Tax receipts
  169. Government programs TSO/NVCC collections — Uncollectible debts
  170. Government programs TSO/NVCC collections — Voluntary deposit
  171. GST/HST - Compliance Operations Manual – TOM 6500
  172. GST/HST Enhanced Registration Review Procedures Manual – TOM 6000
  173. GST/HST Non-Registrant Program Operations Manual – TOM 6520
  174. GST/HST Trust Accounts Examination Manual – TOM 6540
  175. Identity Protection Services – 9730
  176. Insolvency manual — Bankruptcy
  177. Insolvency manual — Companies' Creditors Arrangement Act (CCAA)
  178. Insolvency manual — Farm Debt Mediation Act (FDMA)
  179. Insolvency manual — Orderly payment of debts (OPD)
  180. Insolvency manual — Proposals
  181. Insolvency manual — Receivership
  182. Insolvency manual — Workflow and general guidelines
  183. Job Aid – GST/HST Non-Registrant Resource Officer – 6530
  184. Line 105 Validation guide and procedures – 6125
  185. Matching Program – 19(17)0
  186. Non-Filer Program Job Aids
  187. Non-Filer Program Topics (NFPT)
  188. Non-Resident Withholding Job Aids
  189. Other Levies Compliance Operations Manual (COM) – 6510
  190. Other Levies Compliance Operations Manual (COM) – Team Leader – 6510.1
  191. Other Levies Compliance Operations Manual (COM) – Technical Advisor – 6510. 2
  192. Post-Assessing Review Section (PARS) Procedural Job Aids – TOM 6120
  193. Quebec Referrals – 6880
  194. Refund Examination program – 9720
  195. RQ Reference Guide – 6150
  196. Sole Proprietorship- GST/HST Income Matching review Guide and Procedures – 6130
  197. Special Assessment Program – 9880
  198. Supplementary Examination Program – 9710
  199. T1 Pre-Matching – 7000
  200. T1-OVP Compliance – 9870
  201. T3 Verification Program – 9740
  202. Tax programs TSO/NVCC collections — Account closure and removal
  203. Tax programs TSO/NVCC collections — Account summaries
  204. Tax programs TSO/NVCC collections — Account transfer and association
  205. Tax programs TSO/NVCC collections — Acquisition and disposition
  206. Tax programs TSO/NVCC collections — Appraisals and valuation
  207. Tax programs TSO/NVCC collections — Assessment dates
  208. Tax programs TSO/NVCC collections — Books and records
  209. Tax programs TSO/NVCC collections — Centralized workloads and specialized accounts
  210.  Tax programs TSO/NVCC collections — Claims against the Crown
  211.  Tax programs TSO/NVCC collections — Collection limitation period (CLP)
  212.  Tax programs TSO/NVCC collections — Collections contact
  213.  Tax programs TSO/NVCC collections — Collections restrictions
  214.  Tax programs TSO/NVCC collections — Compromise settlements
  215.  Tax programs TSO/NVCC collections — Confidentiality
  216.  Tax programs TSO/NVCC collections — Court documents
  217.  Tax programs TSO/NVCC collections — Credit offsets
  218.  Tax programs TSO/NVCC collections — Crypto assets
  219.  Tax programs TSO/NVCC collections — Deceased taxpayers
  220.  Tax programs TSO/NVCC collections — Deemed trust
  221.  Tax programs TSO/NVCC collections — Department of Justice (JUS)
  222.  Tax programs TSO/NVCC collections — Disputed amounts
  223.  Tax programs TSO/NVCC collections — Dockets
  224.  Tax programs TSO/NVCC collections — Fees and charges
  225.  Tax programs TSO/NVCC collections — Field calls
  226.  Tax programs TSO/NVCC collections — Garnishment
  227.  Tax programs TSO/NVCC collections — Indigenous peoples collections
  228.  Tax programs TSO/NVCC collections — Insolvency
  229.  Tax programs TSO/NVCC collections — intake, preparation and maintenance
  230.  Tax programs TSO/NVCC collections — Issues management
  231.  Tax programs TSO/NVCC collections — Jeopardy
  232.  Tax programs TSO/NVCC collections — Legal entities
  233.  Tax programs TSO/NVCC collections — Letters, notices and statements
  234.  Tax programs TSO/NVCC collections — Mail
  235.  Tax programs TSO/NVCC collections — Memorandum assessments
  236.  Tax programs TSO/NVCC collections — Naming conventions
  237.  Tax programs TSO/NVCC collections — Payments
  238.  Tax programs TSO/NVCC collections — Plan of action (POA)
  239.  Tax programs TSO/NVCC collections — Referrals
  240.  Tax programs TSO/NVCC collections — Refund inhibits
  241.  Tax programs TSO/NVCC collections — Refunds and rebates
  242.  Tax programs TSO/NVCC collections — Remission
  243.  Tax programs TSO/NVCC collections — Request for information
  244.  Tax programs TSO/NVCC collections — Requirement for information (RFI)
  245.  Tax programs TSO/NVCC collections — Searches and skip tracing
  246.  Tax programs TSO/NVCC collections — Securing debt
  247.  Tax programs TSO/NVCC collections — Seizure and Sale
  248.  Tax programs TSO/NVCC collections — Source documents and historical printouts
  249.  Tax programs TSO/NVCC collections — Statutory set-offs
  250.  Tax programs TSO/NVCC collections — Tax protesters
  251.  Tax programs TSO/NVCC collections — Tax treaty collections
  252.  Tax programs TSO/NVCC collections — Uncollectible debts
  253.  Tax programs TSO/NVCC collections — Voluntary Deposit
  254.  Trust Accounts Examination (TAE) Manual (Payroll) – TOM 6700
  255.  UHTES Procedures Manual
  256.  Validation programs – 19(25)0

Compliance Programs Branch

  1. Business Equity Valuations Operations Manual
  2. Canadian Film or Video Production Tax Credit – Guide to form T1131
  3. Claim Review Manual for Research and Technology Advisors
  4. CRA Appraisers Guide to Fair Market Value for Self-Assessment Purposes under the Excise Tax Act
  5. Criminal Investigations Manual
  6. Exchange of Information services – reference guide
  7. Film or Video Production Services Tax Credit Guide to Form T1177
  8. Financial Claim Review Manual- Review Procedures for Financial Reviewers
  9. GST/HST Audit and Examination Manual
  10. Guidelines for Resolving Claimants' SR&ED concerns
  11. Income Tax Audit Manual
  12. International Waivers Procedures Manual
  13. Large Business Audit Manual
  14. Non-resident Audit Manual
  15. Office Audit Procedures Manual
  16. Real Estate Appraisals Operational Manual
  17. Section 116 Non-Resident Disposition Manual
  18. T4088 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661
  19. Tax Avoidance Manual – 15
  20. The SR&ED Technical Review: A Guide for Claimants
  21. Voluntary Disclosure Program (VDP) Operations Manual

Legislative Policy and Regulatory Affairs Branch

  1. Alcohol related Licenses under the Excise Act, 2001 and Excise Act
  2. Audit Manual Luxury Tax
  3. Cannabis Audit Manual
  4. Cannabis Licensing Procedures
  5. Canada Revenue Agency Employee Remission Manual
  6. CPP/EI Policy Manual
  7. CPP/EI Rulings Procedures Manual
  8. Determinations Procedures Manual
  9. DTS Procedure Manual
  10. Excise Duty Tobacco Licensee Audit Report
  11. Excise Tax Licensing Procedures Manual
  12. Fuel Charge Audit Manual
  13. GST/HST Procedures Manual
  14. Guidelines for the imposition of administrative monetary penalties (AMPS)
  15. ITRD Procedure Manual
  16. Registered Plans Directorate Technical Manual
  17. Social Security Manual
  18. Vaping Product Licensing Procedures under the Excise Act, 2001

Service, Innovation and Integration Branch

  1. Service Feedback Program- Problem Resolution Procedures Manual – 9120
  2. Service Feedback Program- Service Complaints Procedures Manual
  3. Service Feedback System (SFS) Manual – Problem Resolution
  4. Service Feedback System (SFS) Manual – Service Complaints 

 

To request an electronic copy of a CRA manual, please email the CRA ATIP General Enquiries.

Additional Information

The Canada Revenue Agency (CRA) is subject to the legislative requirements of the Access to Information Act and the Privacy Act. The Access to Information and Privacy (ATIP) Directorate, part of the Public Affairs Branch, supports the CRA in meeting its requirements under both acts.

For information on Access to Information and Privacy at the CRA, as well as both formal and informal access procedures under the provisions of the Access to Information Act and the Privacy Act, please consult CRA's Access to Information and Privacy Web site. There you will find information on:

Requests outside of the ATIP process

The Government of Canada encourages the release of information through requests outside of the ATIP process. You can access most of your personal information, and other information the CRA holds by consulting:

Formal requests for information

If you cannot get the information you are looking for outside the ATIP process, please see the link How access to information and personal information requests work for information on formal access procedures under the provisions of the Access to Information Act and the Privacy Act.

In addition, the following outlines how to make a formal ATIP request to the CRA:

ATIP Online Request or mail your letter or Form RC378, Access to Information and Personal Information Request Form along with any necessary documents (such as consent or the $5.00 application fee for a request under the Access to Information Act) to the following address:

Director General, ATIP Directorate
Canada Revenue Agency
555 MacKenzie Avenue, 5th Floor
Ottawa ON K1A 0L5

In accordance with the Access to Information Act and the Privacy Act, an area on the premises will be made available to review original materials on site if that is the applicant’s preference (and it is practical to do so), or if it is not practical to create copies of the material.

Privacy assessment summaries

The CRA conducts privacy assessments to ensure that privacy implications are appropriately identified, assessed and resolved before a new or substantially modified program or activity involving personal information is implemented. Visit the Privacy assessments page to see the summaries.

For additional information about the programs and activities of the Canada Revenue Agency, please see CRA's Web site.

Page details

2026-06-24