Self-employed Business, Professional, Commission, Farming, and Fishing Income: For more information
If you need help
If you need more information after reading this guide, go to Taxes or call 1-800-959-5525.
Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution. You can view your direct deposit information and online transactions at My Business Account.
Forms and publications
The CRA encourages filing your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-800-959-5525.
Electronic mailing lists
The CRA can notify you by email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Canada Revenue Agency electronic mailing lists.
Tax Information Phone Service (TIPS)
For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999.
Teletypewriter (TTY) users
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 the CRA's 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 CRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.
If you are not satisfied with the service you received:
- Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency.
- If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor.
- If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback.
If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.
Formal disputes (objections and appeals)
If you disagree with an assessment, determination, or decision, you have the right to file a formal dispute.
For more information about objections or formal disputes, and related deadlines, go to Objections, appeals, disputes, and relief measures.
If you have previously submitted a service complaint or requested a formal review of a CRA decision and feel 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 Objections, appeals, disputes, and relief measures.
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 or interest
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 2022 must relate to a penalty for a tax year or fiscal period ending in 2012 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 2022 must relate to interest that accrued in 2012 or later.
You or your authorized representative can make a request to cancel penalites or interest online using the CRA My Account, My Business Account, or Represent a Client services by selecting "Request relief of penalties and interest" under "Related services." Alternatively, you can 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 selecting the "Submit documents" service, or my mail to the designated office, as shown on the last page of the form, based on your place of residence.
For more information about how to submit documents online, go to Submit documents online. For more information about relief from penalites or interest and the related forms and publications, go to Cancel or waive penalties or interest.
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