Info Source

Sources of Federal Government and Employee Information

Introduction to Info Source

Info Source: Sources of Federal Government and Employee Information provides information about the functions, programs, activities and related information holdings of government institutions subject to the Access to Information Act and the Privacy Act. It provides individuals and employees of the government (current and former) 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.

The Introduction and a list of institutions subject to the Access to Information Act and the Privacy Act are available centrally.

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

General Information

Background

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

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

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

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

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

Responsibilities

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

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

The CRA contributes to two of the Government of Canada’s strategic outcomes: Federal organizations that support all departments and agencies; and Income security and employment for Canadians.

The CRA is mandated to administer tax, benefit, and other programs on behalf of the Government of Canada and provincial, territorial, and certain First Nations governments. The CRA exercises its mandate within a framework of complex laws enacted by Parliament, as well as by provincial and territorial legislatures. Our mandate reflects the broad role that we assume in the lives of Canadians.

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

The following two strategic outcomes summarize our contribution to Canadian society: Taxpayers meet their obligations and Canada’s revenue base is protected; and eligible families and individuals receive timely and correct benefit payments. In addition to the administration of income tax and benefit programs, the CRA now administers the harmonized sales tax (HST) for five provinces.

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

Institutional Functions, Programs and Activities

Core Responsibility - Tax

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

Tax Services and Processing

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

Charities

We administer a national program for the regulation of charities, registered Canadian amateur athletic associations, and registered national arts service organizations. We are responsible for activities that span the full spectrum of the administration, including registration, education and outreach, processing and examination of required filings, audit and enforcement, as well as providing policy and technical guidance. We ensure charities understand their obligations under the law and work to safeguard the interests of taxpayer donors, while helping charities and other qualified donees meet their legal obligations under the Income Tax Act.

Registered Plans

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

Policy, Rulings and Interpretations

We offer taxpayers, registrants, and tax intermediaries binding rulings and non-binding interpretations of the acts the Canada Revenue Agency administers, including the Income 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. We work closely with the Department of Finance Canada in developing legislative policy, as well as providing legislative policy and administrative services to other Canadian government organizations. We continue to introduce and advance initiatives designed to provide early certainty on tax matters, help prevent errors and, in some cases, reduce the number of individual requests for rulings and interpretations. We also administer legislation related to excise duties and taxes. As a result of this work, taxpayers are more aware of available technical information, better informed of their      tax obligations and entitlements, and better able to apply the law correctly.

Service Complaints

We offer taxpayers a process to resolve complaints about the service, quality, or timeliness of the CRA’s work, as described under the service rights in the Taxpayer Bill of Rights. These service issues raised by taxpayers through formal and informal channels provide valuable insight and feedback, which in turn helps to identify and implement improvements for Canadians.

Objections and Appeals

We offer an impartial review process for taxpayers who wish to file a formal dispute relating to assessments or determinations the Canada Revenue Agency made under the Income Tax Act, the Excise Tax Act, the Canada Pension Plan, and the Employment Insurance Act. We also work with the Department of Justice on appeals before the courts. We provide education and assistance to taxpayers to make them aware of their rights to dispute resolution as well as when it is appropriate to register a formal dispute.

Taxpayer Relief

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

Reporting Compliance

We protect the integrity of Canada's self-assessment tax system through education and proactive efforts that are aimed at helping those who want to comply. We also work to ensure that Canada receives its share of taxes from international and large entities with complex financial transactions and taxpayers with offshore accounts. We identify non-compliance both domestically and internationally, through extensive business intelligence and risk assessment activities, including predictive analytics, legislative reviews and work with informants. Depending on the level of risk identified, the appropriate approach is taken to address and deter non-compliance through a graduated approach including targeted communications, examinations, audits, and where warranted, penalties or criminal investigations. We work closely with the Public Prosecution Service of Canada (PPSC), domestic law enforcement agencies, and international partners to ensure that the most serious cases of tax evasion and fraud are thoroughly investigated and referred for criminal prosecution. We are committed to ensure that applicants for tax assistance and incentives have the information and timely services they need, are aware of their tax obligations, and that tax credits, incentives and refunds are delivered in a prompt, consistent, and predictable manner.

Returns Compliance

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

Collections

We collect tax and non-tax debts on behalf of the federal, provincial, and territorial governments, as well as for other government departments and agencies. We continue to evaluate new approaches to strengthen and streamline tax collection activities, facilitated by improved information technology and data analysis, which allow a more targeted and risk-based approach. By differentiating lower-risk taxpayers (those who can and want to pay, or those who owe but need time to pay) from those who do not intend to pay, we can customize our approach to encourage or enforce compliance, as needed. We strive to educate all taxpayers to ensure they are aware of, and understand, their tax filing obligations and the consequences of non-compliance to promote self-resolution of debt.

Core Responsibility - Benefits

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

Benefits

We deliver a range of ongoing benefits, credits, and one-time payment programs that support the economic and social well-being of Canadians. Through processing activities, we make sure that Canadians receive their rightful benefits in a timely manner. We offer benefit recipients timely and accessible information on their entitlements and obligations both through our call centres and securely online, which helps Canadians become more aware of the benefits they are entitled to and how to receive them.

Core Responsibility - Taxpayers’ Ombudsman

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

Taxpayers’ Ombudsman

Taxpayers’ Ombudsman reports directly to the Minister of National Revenue and operates independently at arm’s length from the management of the CRA and the CRA Board of Management, provides advice to the Minister of National Revenue about service matters in the CRA. The Office of the Taxpayers' Ombudsman allows people to request independent and impartial investigations of service-related complaints if they feel they have been treated unfairly or unprofessionally by the CRA.

Internal Services

Internal services constitute groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are management and oversight services, communications services, legal services, human resources management services, financial management services, information management services, information technology services, real property services, materiel services, acquisition services, and travel and other administrative services. Internal services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

Acquisition

Acquisition services involve activities undertaken to acquire a good or service to fulfill a properly completed request (including a complete and accurate definition of requirements and certification that funds are available) until entering into or amending a contract.

Communications

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. The communications management function ensures that the public—internal or external—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.

Financial Management

Financial Management Services involve activities undertaken to ensure the prudent use of public resources, including planning, budgeting, accounting, reporting, control and oversight, analysis, decision support and advice, and financial systems.

Human Resources Management

Human resources management services involve activities undertaken for determining strategic direction, allocating resources among services and processes, as well as activities relating to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies and plans.

Information Management

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 Technology

Information technology services involve activities undertaken to achieve efficient and effective use of information technology to support government priorities and program delivery, to increase productivity, and to enhance services to the public.

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.

Management and Oversight Services

Management and oversight services involve activities undertaken for determining strategic direction and allocating resources among services and processes, as well as those activities related to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies or plans.

Materiel

Materiel 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.

Real Property Services

Real property services involve activities undertaken to ensure that real property is managed in a sustainable and financially responsible manner, throughout its life cycle, to support the cost-effective and efficient delivery of government programs.

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

  • Standard Classes of Records (CoRs)
  • Standard Personal Information Banks (PIBs)

CRA Manuals

Appeals Branch

  • Appeals Manual
  • CPP/EI Appeals Procedures Manual
  • CPP/EI Litigation Manual
  • Taxpayer Relief Procedures Manual

Assessment, Benefit, and Services Branch

  • Accounting Data Capture - 4340
  • Amendment System (AS) Manual - 9860
  • Assessing Procedures Related to the Part XIII.2 Return - 4046.(40)
  • Authentication & Credential Management Service Helpdesk Manual - 2000
  • Automated Subsidiary Ledger (ASL) System Functionalities - 5600
  • Automated Subsidiary Ledger System Instructions - 5700
  • Automated Trust System (ATS) - 4700
  • Benefits Operations Manual
  • Business Registration Manual
  • Cancellation Examination - 4082
  • Certificate of Residency Guide
  • Common User Information -9910
  • Complex SERS manual
  • Confidence Validity Guidelines - 4070
  • Confidentiality for Taxpayer Services - Individual Programs - 3980
  • Control - 4091
  • Corporate Suspense Reference
  • CPP Record of earnings Program Procedures Manual - 9890
  • Discounters - 4032.8
  • TOM 19(27) Disability Tax Credit Manual
  • Document Control - 1040
  • EFILE application process - 4032.12
  • EFILE helpdesks information - 4032.15
  • EFILE Monitoring - 4032.18
  • EFILER Information system (EIS) - 4032.4
  • EFILE Testing - 4032.13
  • EFILE Transmission Information system - 4032.5
  • Electronic Filing for individual Income Tax and Benefit Returns - 4032
  • Electronic Filer list program - 4032.6
  • Electronic Filing programs - 4032.14
  • ERA Statistics - 99(27)0
  • ERA User Guide - 9810
  • Error correction Instructions for Electronic Returns - 4092.32
  • Error Inspection – Error Clues  - 4092.31
  • Error inspection - Work Instructions - Electronic Returns - 4092.3
  • Error inspection - work instructions - 4092.1
  • Error Inspection Work Instructions - IOTSO - 4092.31NR
  • Explanation Codes and Messages 40(10)8
  • Explanation Codes used on Reassessment - 19(20)0
  • Family orders and agreements enforcement assistance and refund set-off programs - 3990
  • Form T3 1013 Procedures Manual
  • From RC391 - Guidelines and Procedures for the Sudbury Tax Centre
  • Form 1261 - Guidelines and Procedures for the Sudbury Tax Centre
  • General Work Instructions for Reassessments - 1910-30
  • GST/HST Adjustment and Processing Procedures Manual
  • GST/HST Rebates Processing (GRP) Manual
  • Helpdesk Manual - 98(12)
  • Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions - 19(13)0
  • Individual Accounting transaction and transcript preparation - 99(19)0
  • Individual Services Technical Help Guide
  • Information Returns Procedures Manual - 98(13)
  • Insolvency - 4041
  • Instalment Program - 99(15)0
  • Internal Referrals - 1950
  • International and Non-resident reassessments (INRR) Workloads - 19(11)0
  • Internet WAC File Maintenance help Guide - 98(11)
  • Inventory Control - 9940
  • ITSO Selection and Examination - 4046.(31-33)
  • Law and Policy (Information on returns and due dates, and interest and penalty rules) - 9960
  • Lifelong Learning Plan (LLP) Error correction Systems Workloads - 19(14)0
  • Miscellaneous Accounting Activities - 99(13)
  • Non-Resident Workloads
  • Notice Production - 5400
  • Penalties - 19(15)0
  • Pension Reform - 19(24)0
  • Processing Requests for a Reduction of Income Tax Deductions at Source (Tax Waiver Requests) - 39(14)
  • Processing, validation and compliance of registered retirement saving plans and of registered education saving plans - 19(23)0
  • Quality Review Manual
  • RC391 manual - Non-Resident Representative Number (NRRN)
  • Reassessment Processing Instructions  - 1970
  • Recording and Flagging Procedures - 40(10)9
  • Reference Guide for Business Enquiries Agents
  • Referrals - 4033
  • Refund Set-Off (RSO) Program - 3020
  • Registered Plans for Retirement Savings (RRSP, RRIF, RPP and DPSP) - Overview - 39(10)
  • Regular SERS manual
  • Remission Orders - 99(21)0
  • Reviewer Instructions - 40(10)(10)
  • Revenue Ledger Field Operations manual
  • Review Procedures - 1990
  • Selection - 4031
  • Sorting and Numbering - 4400
  • Special Processing Instructions - 1980
  • Specialized Processing - 4095
  • Specialized Processing - Interest Calculation - Error Clue 410 and Error Clue 558 - 4096
  • Specialty Business Returns Manual
  • SPG/TCA Control Instructions - 40(10)(11)
  • SPG/TCA Processing for non-residents type return - 4046.(50)
  • Standardized Accounting Reference
  • Statement of Account - 9950
  • Subsidiary Ledger Enquiry - 9570
  • Supplementary Instructions - 4092.2
  • T1 Accounting Error Correction - 3550
  • T1 Accounting Systems - 9920
  • T1BEN Case Decision Support System Guide - 9830
  • T1BEN Tax-Free Savings Account Enquiries User Guide for IITE agents - 9020
  • T1BEN Tax-Free Savings Account – Supervisor User Guide  9010
  • T1 Case System eGuide - 9990
  • T1 Data Capture Keying Instructions - 4320-27
  • T1 EFILE - 4032.2
  • T1 IDENT Update - 4086
  • T1 keying - Coordinator - 4328-29
  • T1 Migration (TIM) System - 19(28)0
  • T1 Mismatch / suspicious activities - 99(22)
  • T1 Tax Calculation Procedures - 19(21)0
  • T1 Taxfiler Representative Identification System
  • T1/T3 Accounting Activity Type and Internal Targets - 9840
  • T1/T3 Accounting Related Guidelines - 9970
  • T1/T3 Specialty Services Manual - 2640 to 2693
  • T2 Assessing Manual - Scientific Research And Experimental Development (RS&ED)
  • T2 Assessing Reference Manual
  • T2 Control & Services Manual
  • T2 Corporation Internet Filing Helpdesk Procedures Manual
  • T3 Assessing - 4200
  • T3 Returns Accounting - 99(18)0
  • T3 Taxfiler Representative Identification System (TRIS)
  • TRIS T1 Legal Document Procedures Manual
  • TRIS T3 Application for Trust Account Number
  • TRIS T3 Legal Document Procedures Manual
  • T4 ROE Ident Procedures Manual - 98(15)
  • T5 Manual - 98(16)
  • Tax Centre Assessment, Sub Ledger Reassessment & Code 5 Reassessment Program Accounting Activities - 99(14)0
  • Tax-Free Savings Account Program - 9000
  • Taxpayer Contact (TPC) - 9850
  • Taxpayer Requested Reassessment Processing Instructions - 1960
  • TCA Assessing and Specialized Assessing Instructions - 40(10)5-6
  • Team Leader - 19(10)0
  • The RAPID Communication System - 9510-30
  • Topical Index - 19
  • TPR Control - 1940
  • Working Income Tax Benefit (WITB) training modules with table of Contents

Collections and Verification Branch

  • Benefit Examination Team - 6200
  • Benefits Validation Manual
  • Collections Website
  • GST/HST Compliance Operations Manual
  • Compliance Operations Manual - Other Levies - 6510
  • Compliance Operations Manual - Payroll Compliance
  • Confidence Validities - 4092.4
  • Contract Payment Reporting System
  • Debt Management Call Centre Manual – Government Programs
  • Debt Management Call Centre Manual – T1 Non-Filer
  • Debt Management Call Centre Manual -  GST/HST
  • Debt Management Call Centre Manual - PAYDAC
  • Debt Management Call Centre Manual - T1
  • Debt Management Call Centre Manual - T2
  • Debt Management Call Centre Manual - Teletrace - Government Programs
  • Debt Management Call Centre Manual - Teletrace - Tax Programs
  • DMCC - Common Topics
  • DMCC - TP tier II
  • Due Diligence Process - 97
  • Foreign Source Matching - 19(16)0
  • Government programs TSO/NVCC collections
  • GST/HST Compliance Operations Manual - Job Aids
  • Insolvency Manual
  • Management and Team Leader Procedures
  • Matching Program 19(17)0
  • Non-Filer Program Topics (NFPT)
  • Non Resident Withholding Procedures Manual - 38
  • Refund Examination program - 9720
  • Special Assessment Program
  • Supplementary Examination Manual
  • T1-OVP Compliance
  • Trust Accounts Examination Manual
  • Trust Accounts Examination Reference Guide
  • Validation programs - 19(25)0
  • Workload development team business rules

Domestic Compliance Programs Branch

International, Large Business and investigations Branch

  • Business Equity Valuations Operations
  • Criminal Investigations manual
  • Exchange of Information - reference guide
  • Large Business Audit manual
  • Tax Avoidance Manual - 15

Legislative Policy and Regulatory Affairs Branch

Service, Innovation and Integration Branch
  • Problem Resolution Program Procedures Manual - 9120
  • Service complaints Program Procedures Manual
  • T1BEN User Guide (T1 Ben Case Management System manual content)

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

Privacy impact assessment summaries

The CRA conducts Privacy Impact Assessments (PIAs) to ensure that privacy implications will be appropriately identified, assessed and resolved before a new or substantially modified program or activity involving personal information is implemented. Summaries of completed PIAs are available at Privacy impact assessment.

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

CRA Reading Room Services

In accordance with the Access to Information Act and Privacy Act, an area on the premises will be made available by appointment should an applicant wish to review materials on site.

To make an appointment, or to request an electronic copy of a CRA reading room manual, please call 1-866-333-5402 or send an email to the CRA ATIP General Enquiries.

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