Farming Income and the AgriStability and AgriInvest Programs Guide – 2019 – For more information
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If you need more information after reading this guide, visit Taxes or call 1-800-959-5525.
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To get our forms and publications, go to Forms and publications or call 1-800-959-5525.
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For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999.
If you have a hearing or speech impairment and use a TTY, call 1-800-665-0354.
If you use an operator-assisted relay service, call our regular telephone numbers instead of the TTY number.
You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA); see the Taxpayer Bill of Rights.
If you are not satisfied with the service you received, try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA's correspondence. If you do not have contact information, go to Contact information.
If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee's supervisor.
If you are still not satisfied, you can file a service complaint by filling out form RC193, Service-Related Complaint. For more information and how to file a complaint, go to Make a service complaint.
If the CRA has not resolved your service-related complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsman.
Formal disputes (objections and appeals)
If you disagree with an assessment, determination, or decision, you have the right to register a formal dispute.
If you have previously submitted a service-related complaint or requested a formal review of a CRA decision and feel that, as a result, you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out form RC459, Reprisal Complaint.
For more information about complaints and disputes, go to Complaints, objections, appeals, disputes, and relief measures.
When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your payment to be on time if we receive it on the next business day. Your return is considered on time if we receive it or if it is postmarked on or before the next business day.
For more information, go to Important dates for Indviduals.
The CRA administers legislation, commonly called taxpayer relief provisions, that allows the CRA discretion to cancel or waive penalties or interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.
The CRA's discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a request is made.
For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2018 must relate to a penalty for a tax year or fiscal period ending in 2008 or later.
For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2018 must relate to interest that accrued in 2008 or later.
To make a request, fill out form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. For more information about relief from penalties or interest and how to submit your request, go to Taxpayer relief provisions.
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