CRA compliance and enforcement

How and what the CRA does to preserve the fairness and integrity of laws we administer

Objectives and activities

Taxpayer rights

Your rights as a taxpayer and what you can do if you believe the CRA has not respected your rights

Dates and timelines

When to file taxes or send payments to the CRA and when to expect benefit payments or responses from the CRA

  • Due dates and payment schedules

    Deadlines for filing taxes, making payments and contributions, payment schedules for credits and benefits

  • Processing times

    When you can expect us to complete your tax-related request or get back to you

Payments, refunds, penalties, tax relief

How to prepare and send payments to the CRA and how to request refunds, payments or tax relief from the CRA

  • Payments

    Payment options and methods, refunds and receiving payments, unable to pay

  • Debt collection

    When you owe taxes, duties, fees or penalties, paying debt over time, unable to pay, avoiding scams

  • Interest and penalties

    What happens if you file your taxes late, pay too little, make false statements, don’t report income

  • Voluntary Disclosures Program

    Fix errors on a filed tax return or file a return you should have filed

  • Taxpayer relief provisions

    Eligibility and how to request relief from penalties, interest or amount payable on taxes

  • Remission

    Requesting relief from taxes or penalties due to exceptional circumstances or financial hardship

  • Access to benefits when in an abusive or violent situation

    How to keep getting your benefits and payments and keep your personal information up to date

  • Virtual currency

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

Reporting obligations


Disagreeing with the CRA

How to send feedback about service provided by the CRA and how to file objections or appeals

Audits and account reviews

Types of audits and what to expect during an audit or review

Tax cheating and scams

Types of tax schemes and scams, how they work, and how to avoid and report them

Rulings and interpretations

Requesting official decisions, which of these services are free, and the eligibility criteria for free services

Industry or sector income sources

Tax rules and obligations for sources of income in various industries and sectors

International agreements

Tax agreements and sharing and exchange of financial information with other countries

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