Sources of Federal Government and Employee Information
Table of Contents
- Core Responsibility - Tax
- Core Responsibility - Benefits
- Core Responsibility – Taxpayers' Ombudsperson
- Acquisition Services
- Communications Services
- Financial Management Services
- Human Resources Management Services
- Information Management Services
- Information Technology Services
- Legal Services
- Management and Oversight Services
- Materiel Services
- Real Property Services
- Travel and Other Administrative Services
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 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.
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.
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.
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.
- Community Volunteer Income Tax Program (CRA ABSB 110)
- Taxpayer Services - Enquiries Class of Record (CRA ABSB 141)
- Taxpayer Services - Returns and Guides Class of Record (CRA ABSB 176)
- Individual Returns and Payment Processing Class of Record (CRA ABSB 217)
- Individual Refund Set-off Program (CRA ABSB 219)
- T3 Initial Assessment and Reassessment program Class of Record (CRA ABSB 139)
- Tax-Free Savings Account (TFSA) Class of Record (CRA ABSB 210)
- Discounters program Class of Record (CRA ABSB 218)
- EFILE Online services Class of Record (CRA ABSB 216)
- Business Number and Program Account Registration Class of Record (CRA ABSB 227)
- Corporation returns and payment processing Class of Record (CRA ABSB 225)
- Specialty Business Returns Class of Record (CRA ABSB 228)
- Administration of GST/HST Returns and Rebates Class of Record (CRA ABSB 246)
- Voluntary Disclosures Program Class of Record (CRA CPB 264)
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.
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.
- Advance Income Tax Rulings and Technical Interpretations Class of Record (CRA LPRAB 041)
- Excise and GST /HST Rulings and Interpretations Class of Record (CRA LPRAB 140)
- Canada Pension Plan and Employment Insurance Rulings Program Class of Record CRA LPRAB 187
- Excise Duties, Taxes and Special Levies Class of Record (CRA LPRAB 030)
- Remissions Class of Record (CRA LPRAB 700)
- Tax Treaty and Other International Related Information Class of Record (CRA LPRAB 650)
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.
- Income Tax and Charities Objections and Appeals to the Courts Class of Record (CRA APP 545)
- Commodity Taxes Objections, Determinations and Appeals to the Courts Class of Record (CRA APP 555)
- Canada Pension Plan / Employment Insurance Appeals to the Minister and Appeals to the Courts Class of Record (CRA APP 565)
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.
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.
- International and Large Business and Offshore and Aggressive Tax Planning Income Tax Audits and Examination Class of record (CRA CPB 415)
- Competent Authority Class of Record (CRA CPB 261)
- Detection and Investigations Class of Record (CRA CPB 820)
- Small and Medium Enterprises Income Tax Audit Class of Record (CRA CPB 452)
- Film and Media Tax Credit Programs Class of Record (CRA CPB 150)
- Scientific Research and Experimental Development Class of Record (CRA CPB 155)
- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Audit Class of Record (CRA CPB 476)
- Leads Programs Class of Record (CRA CPB 428)
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.
- Non-Filer Compliance Class of Record (CRA CVB 181)
- Employer Compliance Class of Record (CRA CVB 188)
- Part XIII Non-Resident Withholding Program Class of Record (CRA CVB 189)
- Corporations and GST/HST compliance Class of Record (CRA CVB 186)
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.
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.
- Benefit Programs - Children's Special Allowances (CSA) Program Class of Record (CRA ABSB 625)
- Taxpayer Services - Enquiries Class of Record (CRA ABSB 141)
- 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) (CRA ABSB 649)
- Benefit Programs - Canada Child Benefits and other Federal, Provincial, and Territorial Programs and Supplements Class of Record (CRA ABSB 646)
- Benefit Programs - Disability Tax Credit (DTC) Program Class of Record (CRA ABSB 647)
- Benefit Programs - Working Income Tax Benefit Program Class of Record (CRA ABSB 346)
- Benefits Programs - Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related Provincial and Territorial Credit Programs Class of Record (CRA ABSB 648)
Core Responsibility - Taxpayers’ Ombudsperson
Canadians have access to trusted and independent review of service complaints about the CRA.
Taxpayers’ Ombudsperson 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' Ombudsperson 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 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 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 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 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.
- Awards (Pride and Recognition) Class of Record (PRN 940)
- Classification of Positions Class of Record (PRN 919)
- Compensation and Benefits Class of Record (PRN 941)
- Employment Equity and Diversity Class of Record (PRN 942)
- Hospitality Class of Record (PRN 933)
- Human Resources Planning Class of Record (PRN 949)
- Labour Relations Class of Record (PRN 926)
- Canadian Human Rights Act – Complaints Personal Information Bank (PSU 933)
- Discipline Personal Information Bank (PSE 911)
- Grievances Personal Information Bank (PSE 910)
- Harassment Personal Information Bank (PSE 919)
- Disclosure of Wrongdoing in the Workplace Personal Information Bank (PSU 906)
- Values and Ethics Codes for the Public Sector and Organizational Code(s) of Conduct Personal Information Bank (PSE 915)
- Occupational Health and Safety Class of Record (PRN 922)
- Official Languages Class of Record (PRN 923)
- Performance Management Reviews Class of Record (PRN 946)
- Recruitment and Staffing Class of Record (PRN 920)
- Applications for Employment Personal Information Bank (PSU 911)
- Employee Personnel Record Personal Information Bank (PSE 901)
- EX Talent Management Personal Information Bank (PSU 934)
- Personnel Security Screening Personal Information Bank (PSU 917)
- Staffing Personal Information Bank (PSE 902)
- Values and Ethics Codes for the Public Sector and Organizational Code(s) of Conduct Personal Information Bank (PSE 915)
- Personnel Security Screening - Personal Information Bank (CRA PPU 917)
- Relocation Class of Record (PRN 936)
- Training and Development Class of Record (PRN 927)
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 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 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.
- Cooperation and Liaison Class of Record (PRN 904)
- Executive Services Class of Record (PRN 943)
- Internal Audit and Evaluation Class of Record (PRN 916)
- Planning and Reporting Class of Record (PRN 947)
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.
- Administrative Services Class of Record (PRN 901)
- Boards, Committees and Council Class of Record (PRN 938)
- Business Continuity Planning Class of Record (PRN 928)
- Disclosure to Investigative Bodies Class of Record (PRN 937)
- Proactive Disclosure Class of Record (PRN 935)
- Security Class of Record (PRN 931)
- Identification Cards and Access Badges Personal Information Bank (PSE 917)
- Disclosure of Wrongdoing in the Workplace Personal Information Bank (PSU 906)
- Personnel Security Screening Personal Information Bank (PSU 917)
- Security Incidents and Privacy Breaches Personal Information Bank (PSU 939)
- Security Video Surveillance and Temporary Visitor Access Control Logs and access Badges Personal Information Bank (PSU 907)
- Personnel Security Screening - (CRA PPU 917)
- Monitoring of electronic access to taxpayer information (CRA PPU 718)
- Travel Class of Record (PRN 934)
- Standard Classes of Records (CoRs)
- Standard Personal Information Banks (PIBs)
- 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
Compliance Programs Branch
- Audit Manual (combined version)
- Canadian Film or video Production Tax credit - guide to form T1131
- Claim Review Manual for Research and Technology Advisors - SR&ED Program
- Film or video Production Services tax credit guide for form T1177
- Financial Claim Review Manual: Review Procedures for Financial Reviewers
- GST/HST Audit and Examination Manual
- Guidelines for Resolving Claimants' SR&ED concerns
- Income Tax Audit Manual
- International Waivers Procedures Manual
- Office Audit Procedures Manual
- Real Estate Appraisals Operational Manual
- Scientific Research and Experimental Develpment (SR&ED) Expenditures Claim - guide to Form T661
- Section 116 Non-Resident Disposition Manual
- The SR&ED Technical Review: A Guide for Claimants
- Voluntary Disclosure Program (VDP) Operations Manual
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
- CPP/EI Policy Manual
- CPP/EI Rulings Procedures Manual
- Excise Tax, N15 and Air Travellers Security Charge Audit Manual
- GST/HST Procedures Manual
- Registered Plans Directorate Technical Manual
- Social Security Manual
- Problem Resolution Program Procedures Manual - 9120
- Service complaints Program Procedures Manual
- T1BEN User Guide (T1 Ben Case Management System manual content)
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:
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:
- My Account - for individuals
- My Business Account - for businesses
- Charities – for information about a charity
- Completed access to information (ATI) request summaries
- Virtual reading room (CRA manuals)
- Annual expenditures for travel, hospitality and conferences
- Travel expenditures for senior CRA officials
- Hospitality expenditures for senior CRA officials
- Contracts over $10,000 issued by or on behalf of the CRA
- Grants and contributions over $25,000 awarded by the CRA
- Job reclassifications within the CRA
- Open Data
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
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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