Self-employed Business, Professional, Commission, Farming, and Fishing Income: For more information
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If you need help
For help with common topics, current contact centre wait times, and links to online self-serve options, go to Contact the Canada Revenue Agency (CRA).
Direct deposit
Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information, go to Direct deposit or contact your financial institution. You can view your direct deposit information and online transactions at Sign in to your CRA account.
Forms and publications
The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications.
Electronic mailing lists
The CRA can send you an email when new information on a subject of interest is available on its website. To subscribe, go to Canada Revenue Agency electronic mailing lists.
Teletypewriter (TTY) and Video Relay Service (VRS) users
If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.
Register with Canada VRS to download the app, by going to SRV Canada VRS, and call the VRS line.
If you use another operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY or Canada VRS numbers.
Formal disputes (objections and appeals)
You have the right to file an objection or an appeal if you disagree with an assessment, a determination, or a decision. For more information, go to File an objection.
CRA service feedback program
Service complaints
You can expect to be treated fairly and to receive a high level of service every time you interact with the CRA.
You can provide compliments or suggestions; however, if you are not satisfied with the service you received:
- You may save time by calling the CRA first depending on your situation. You can call the telephone number provided in your CRA correspondence or discuss your concerns with the employee you have been dealing with. If you do not have a contact number, go to Contact the Canada Revenue Agency (CRA)
- You can ask to discuss the matter with the employee's supervisor if you have not been able to resolve your service issue
- You can submit feedback by filling out Form RC193, Service Feedback, if the issue remains unresolved. For more information, go to Send feedback about CRA service
- You may contact the Office of the Taxpayers' Ombudsperson if you are not satisfied with the response you have received. The Ombudsperson will only respond to complaints that the CRA has already tried to address
For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.
Reprisal complaints
If you received a response about a previously submitted service complaint or formal review of a CRA decision and felt that you were not treated fairly by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.
For more information, go to Reprisal Complaints.
Due dates
When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day.
For more information, go to Due dates and payment dates.
Cancel or waive penalties and interest
The CRA administers legislation, commonly called "taxpayer relief provisions," that gives the CRA discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.
The CRA's discretion is limited to any period that ends within 10 calendar years before the year the request is made.
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 you make your request. For example, your request made in 2025 must relate to a penalty for a tax year or fiscal period ending in 2015 or later.
Interest on a balance owing
The CRA will consider only the amounts that accrued during the 10 calendar years before the year you make your request. For example, your request made in 2025 must relate to interest that accrued in 2015 or later.
Taxpayer relief requests can be made online using the CRA's My Account, My Business Account, or Represent a Client digital services.
You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it:
- online using My Account, My Business Account, or Represent a Client
- by mail or courier to the designated office, as shown on the last page of the form, based on your place of residence
For information about submitting documents online, go to Submit documents online.
For more information about cancelling or waiving penalties and interest, go to Cancel or waive penalties and interest at the CRA.