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Appendix - Personal Information Banks

Personal Information Banks are descriptions of personal information that are maintained by government institutions about individuals, in support of specific programs and activities. The Privacy Act requires that Personal Information Banks include all personal information that is organized and retrievable by a person's name or by an identifying number, symbol or other particular assigned only to that person. Personal Information Banks must also include personal information that has been or is being used, or is available for use for an administrative purpose.

Please see the Treasury Board Secretariat Glossary of Terms for descriptions of the various types of Personal Information Banks and an explanation of their contents.

Below is a list of the Canada Revenue Agency institution specific PIB's.

Advance Income Tax Rulings and Technical Interpretations

Description: This bank describes personal information related to the workload involving correspondence received from individuals and internal CRA Programs requesting an interpretation of a section, subsection, etc. of the Income Tax Act and the Income Tax Regulations or another law related thereto, and the replies to such. Personal information may include: name, biographical information; citizenship status; contact information; credit history; date of birth; date of death; education information; employee personnel information; employment equity information; financial information; gender; language; medical information; place of birth; place of death; signature; social insurance number; and other identification numbers, including business number, trust number, and Efile number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide their name, address, signature and social insurance number; authorization for those acting on behalf of an individual; the subject matter; and date of the requested correspondence. Information may be stored in the following CRA internal systems or databases: Correspondence and Issues Management System; Income Tax Rulings Information Database; and Case Management Reporting System. This personal information bank was updated in 2019.
Class of Individuals: Individual taxpayers, their spouses or common-law partners, and/or their dependents; authorized representatives; sole proprietors; partners in a partnership; corporate officers; shareholders; trustees; beneficiaries; and income tax service providers (i.e., accountants and bookkeepers).
Purpose: Personal information is used to provide taxpayers with responses that address their situations or issues on matters related to the Income Tax Act and the Income Tax Regulations. The information is collected under the authority of the Income Tax Act and the Income Tax Regulations. The social insurance number is collected pursuant to the Income Tax Act and will be used for identification purposes only.
Consistent Uses: Personal information provided in relation to a request for technical interpretation or ruling may be accessed during research and analysis in the resolution of cases dealing with similar technical issues, and preparation of other technical interpretations or rulings. Information may be shared with other federal government institutions in accordance with section 241 of the Income Tax Act and the Income Tax Regulations including: Department of Justice Canada (Civil Proceedings and Legal Services, JUS PPU 010); and Department of Finance Canada (Tax Data – Evaluation and Formulation of Fiscal Policy, FIN PPU 100). Information (or part thereof) may also be disclosed to other applicable provincial/territorial governments (or part thereof) in accordance with signed taxpayer information sharing agreements such as Revenue Quebec and the Alberta Treasury Board and Finance. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Corporation Returns and Payment Processing (CRA PPU 047), Individual Returns and Payment Processing (CRA PPU 005), Goods and Services Tax/Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU 140), GST/HST Rulings and Interpretations (CRA PPU 092), Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), Taxpayer Relief Program (CRA PPU 580), Non-Filer Compliance (CRA PPU 025), Employer Compliance (CRA PPU 120), Criminal Investigations (CRA PPU 095), Competent Authority (CRA PPU 085), International and Large Business Income Tax Audit and Examination (CRA PPU 035) and Voluntary Disclosures Program (CRA PPU 220). Personal information obtained pertaining to residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance, and enforcement risk management, strategy development, statistics and reports.
Retention and Disposal Standards: Records will be retained at a private-sector contractor records storage for 50 years and are then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA LPRAB 041
TBS Registration Number: 003538
Personal Information Bank Number: CRA PPU 090

Appeals Regarding the Canada Pension Plan and the Employment Insurance Act

Description: This bank describes personal information related to appeals of rulings or assessments relating to pensionable or insurable employment under the Canada Pension Plan and/or the Employment Insurance Act. Personal information may include: biographical information, contact information, citizenship status, date of birth, date of death, employee personnel information, language, name and social insurance number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must also provide: social insurance number, business number or authorization. Information may be stored in the following CRA internal systems or databases: Case Appeals. This PIB was updated in 2019.
Class of Individuals: Persons disagreeing with the Agency's rulings or assessments relating to the pensionability and insurability under the Canada Pension Plan and Employment Insurance Act.
Purpose: Personal information is collected under the authority of section 27.2(1) of the Canada Pension Plan and section 93 of the Employment Insurance Act and is used for the following purpose: on a case by case basis, is used to determine coverage under the Canada Pension Plan and Employment Insurance Act. The social insurance number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including Employment and Social Development Canada (Canada Pension Plan Program Investigations and Reviews ESDC PPU 649) and the Department of Justice (Civil Proceedings and Legal Services JUS PPU 010). Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Employer Compliance (CRA PPU 120) and CPP and EI Rulings Program (CRA PPU 070). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (data matching, quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics and reporting.
Retention and Disposal Standards: Documents are kept for two years after last administrative action, except as otherwise indicated: Litigation or Court activities – One year after the last issuance of a decision.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA APP 565
TBS Registration Number: 002770
Personal Information Bank Number: CRA PPU 130

Authentication and Credential Management Service

Description: This bank describes personal information related to the management of identity and credentials used to provide authentication services for external users of Canada Revenue Agency (CRA) secure online program applications (My Account, My Business Account, Represent a Client, Auto-fill my return, MyCRA browser app, MyBenefits browser app, Business Registration Online, and Careers), including services from other departments and levels of government who leverage CRA’s authentication services (i.e. Portageur Service and Linked eAccounts). Personal information may include: name, username, password, password recovery questions and responses, temporary code, contact information, persistent anonymous identifier (PAI), meaningless but unique number (MBUN), Persistent Unique Identifier (PUI), Internet Protocol (IP) address, audit logs, cookies (session and persistent) and shared secrets. Shared secrets include personal information already on file in CRA’s program databases such as contact information, date of birth, financial information (e.g. amount entered on income tax and benefit return, CRA Security Code, Notice of Assessment access code, non-resident representative number (NRRN), and social insurance number (SIN). For the Portageur Service, information such as the name, contact information, date of birth, gender, business name and business number may be sent to the other organization and compared to information on that other department’s systems for authentication purposes. For the Linked eAccounts service, the CRA and Employment and Social Development Canada (ESDC) will share an individual's SIN to transfer the individual between the CRA's My Account and ESDC's My Service Canada Account, to accurately identify the individual, and to display their information to them. The individual will consent to the transfer and to the sharing of their SIN.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide their social insurance number and/or CRA user ID. Information may be stored in the following CRA internal systems or databases: Authentication Management System (AMS) and Credential Management System (CMS). Information (i.e. shared secrets) may be obtained from internal CRA Programs/Activities, including: Individual Returns and Payment Processing (CRA PPU 005), and Corporation Returns and Payment Processing (CRA PPU 047). The following privacy impact assessment was completed for this service: Authentication and Credential Management Service.
Class of Individuals: Individuals or their designated representative who apply for access to CRA’s secure online program applications and online services from other departments and levels of government who use CRA’s authentication services.
Purpose: Personal information is used for the following purpose: to authenticate the identity of individuals and to issue, manage, and authenticate credentials of individuals accessing CRA’s secure online program applications and services from other departments and levels of government who leverage CRA’s authentication services. Personal information is collected under the authority of paragraph 31(1)(a) of the Canada Revenue Agency Act which grants the CRA responsibility for “general administrative policy” in the Agency and paragraph 5(1)(c) which states that the CRA is responsible for implementing agreements or arrangements between the CRA and departments or agencies of the Government of Canada to administer a program or carry out an activity. Personal information is also collected as required under the Policy on Government Security as per agreement with the President of the Treasury Board. The CRA collects the SIN under subsection 237(1.1) of the Income Tax Act for income tax purposes and it is used to identify the individual to allow him/her access to their income tax and benefit information online and to associate the individual’s anonymous credential to them. Personal information is collected under subsection 241(5) of the Income Tax Act, section 295 of the Excise Tax Act, section 211 of the Excise Act, 2001, and section 8 of the Privacy Act, which authorizes the CRA to provide taxpayer information relating to a taxpayer with the consent of the taxpayer to any other person. Personal information is collected under the authority of subsection 220(1) of the Income Tax Act to process applications for a non-resident representative applying for a non-resident representative number.
Consistent Uses: Information may be used to establish audit trails linked to the use of credentials. In the case of a suspected security or privacy breaches, information may be shared with departmental security and access to information and privacy officials; refer to Standard PIB Security Incidents and Privacy Breaches – PSU 939 and Electronic Network Monitoring Logs – PSU 905. For suspected criminal activity, information may also be disclosed to the Royal Canadian Mounted Police for investigational purposes; refer to institution-specific PIB Operational Case Records – RCMP PPU 005. The information may also be used for testing, research, planning, and audit and evaluation purposes.
Retention and Disposal Standards: TBD
Record Disposition Authority: 2017/012
Related Class of Record Number: PRN 932
TBS Registration Number: 20150040
Personal Information Bank Number: CRA PPU 607

Business Number and Program Account Registration

Description: This bank describes personal information related to business number and program account registration and administration, including but not limited to BN reviews, validation of GST/HST accounts, GST/HST numbers and other levies, payroll accounts, corporate income tax accounts, import-export accounts, children’s special allowance accounts, air travelers security charge accounts, insurance premiums accounts, registered charities accounts, return and schedule information developer accounts, information returns accounts, provincial program accounts, excise and other levies accounts. Information may be received from provincial, municipal and/or federal government institutions. The business number is also used as a common identifier for all businesses and their interactions with and throughout the Government of Canada and may be disclosed accordingly. The purpose is to allow businesses to use a single number in their dealings with public sector programs and various levels of government within Canada. Personal information may include: name, contact information, social insurance number, business number and other program account numbers, IP address, language, business characteristics information, financial information, and signature.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must be authorized on the account and provide the business number and business name. Information may be stored in the following CRA internal systems or databases: Business Number System and Client Other Party System. This PIB was updated in 2019.
Class of Individuals: Individual taxpayers including resident or non-resident sole proprietors, partners in a partnership, corporate directors and other business owners, representatives and delegated authorities, agents, brokers, insurers and those insured, nominees, domestic employers, foster parents, and diplomats.
Purpose: Personal information is collected under the authority of Section 221 of the Income Tax and Part IX of the Excise Tax Act and is used to provide and maintain a uniform numbering system for businesses (and individuals involved in business programs) which enables the Canada Revenue Agency (CRA) to administer, under the approved authority, the Income Tax Act, Excise Act, Excise Act 2001, Excise Tax Act, Softwood Lumber Products Export Charge Act, Children's Special Allowance Act, Customs Act, Employment Insurance Act and Canada Pension Plan. The SIN is collected under the authority of Section 237 of the Income Tax and Part IX of the Excise Tax Act and is used by the CRA for data matching purposes, including in the T1 system to assist in the prevention of identity theft and fraudulent registration and for programs such as the Canada Pension Plan.
Consistent Uses: Information may be shared with other federal government institutions in accordance with income tax and excise legislation including Canada Border Services Agency (Administrative Monetary Penalty System Program CBSA PPU 001), Industry Canada (Notices of Directors of Corporations IC PPU 049), Statistics Canada under the authority of the Statistics Act (for statistical purposes), and with Employment and Social Development Canada (Employment Insurance Program Investigation ESDC PPU 171). Information may also be disclosed to other applicable provincial/territorial governments (or parts thereof) in accordance with signed information sharing agreements to the extent authorized by law. Information may also be shared as applicable with internal CRA programs/activities, including, Criminal Investigations (CRA PPU 095), Corporate Returns and Payment Processing (CRA PPU 047), GST/HST Returns and Rebates Processing (CRA PPU 241) and Specialty Business Returns (CRA PPU 224). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant acts, (e.g., audit trails), program evaluation (quality assurance and data integrity), research, and/or statistical purposes.
Retention and Disposal Standards: Business Number and program account information is to be destroyed 10 years after the account is closed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 227
TBS Registration Number: 20090528
Personal Information Bank Number: CRA PPU 223

Business Refund Set-off program

Description: This bank describes personal information related to the Business Refund Set-off program. This is a Canada Revenue Agency initiative under which business revenue lines refund amount can be set-off against debts due to His Majesty in right of Canada or His Majesty in right of a province or territory. Any federal, provincial or territorial department, agency or Crown Corporation may participate in the program, subject to the CRA’s policy requirements and other obligations which includes the completion of a working collaborative agreement. Personal information may include: name, business name, contact information, financial information (such as crown debt and types of debt, business number), other identification numbers (other government department client account, invoice numbers) and other information that identifies the debtors (for ex. social insurance number, alternate or previous addresses, public record, trading name, drivers licence and, or official bankruptcy records).
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: Their name, business name, business number and/or authorization for those acting on behalf of an account holder. This personal information bank was created in 2019.
Class of Individuals: Debtor, business contacts or their representative.
Purpose: The information collected is solely for the purposes of identifying the debtor for which a set-off has been requested and to process the set-off request. The authority to disclose information for the purposes of setting off against any sum of money that may be due or payable by His Majesty in right of Canada is contained in subsection 8(2)(b) and (l) of the Privacy Act, in subsection 241(4)(d) of the Income Tax Act, subsection 295(5)(d)(vi) of the Excise Tax Act, subsection 211(6)(e)(vi) of the Excise Tax Act 2001, subsection 107(6) of the Greenhouse Gas Pollution Pricing Act, subsection 84(6)(d)(vi) of the Softwood Lumber Products Export Charge Act, 2006 and subsection 9(3) of the Financial Administration Act. The social insurance number might be collected under section 237 of the Income Tax Act and is used for identification purposes only. The authority to set-off an income tax refund is contained in subsection 164(2) of the Income Tax Act, and under the subsection 155(1) of the Financial Administration Act for the GST/HST and other levies (Excise Tax Act, the Excise Act, the Excise Act, 2001, the Air Travellers Security Charge Act and the Greenhouse Gas Pollution Pricing Act).
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and/or signed information-sharing agreements, including Atlantic Canada Opportunities Agency (Grants and Contributions ACOA PPU 005), Western Economic Diversification Canada, Canadian Heritage, Canada Economic Development, Natural Resources Canada, Canada Mortgage and Housing Corporation, Transport Canada, Financial Transaction and Reports Analysis Centre of Canada (FINTRAC), National Research Council Canada, Canadian Food Inspection Agency, Innovation, Science, and Economic Development Canada, Canada Border Services Agency, Canadian Radio-television and Telecommunications Commission, Agriculture and Agri-Food Canada (Agricultural Disaster Relief Program under AgriRecovery AAFC PPU 636, Net Income Stabilization Account (NISA) AAFC PPU 183, Canadian Agricultural Loans Act AAFC PPU 165 and Agricultural Marketing Programs Act: Advance Payments Program AAFC PPU 140), Immigration, Refugees and Citizenship Canada (Immigration Loans Program IRCC PPU 007 and Resettlement Assistance PPU 065), Canadian Nuclear Safety Commission and Public Prosecution Service of Canada. Information may also be disclosed to applicable provincial/territorial governments (or parts thereof) in accordance with signed information sharing agreements. Information may also be shared, as applicable, with internal CRA Programs/Activities including Monitoring of electronic access to taxpayer information CRA PPU 718. Information may also be used or disclosed for other purposes, such as research, statistical, audit, program evaluation and reporting.
Retention and Disposal Standards: Records pertaining to the set-off request are maintained for a period of four years. If no match has been found, the Refund set-off program destroys the request and subsequent exchange of information as it has no operational value. As required, on an annual basis the Refund set-off program conducts the review of the set-off requests under the Business Refund Set-off database and destroys the electronic records of cancelled and set-off paid in full that were inactive for the last four years.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 229
TBS Registration Number: 20220107
Personal Information Bank Number: CRA PPU 221

Canada Child Benefits

Description: This bank describes personal information related to individuals who apply for Canada Child Benefit including related benefits and credits on behalf of the provinces and territories and the federal government, such as the Canada child tax benefit, the Child disability benefit, the Universal child care benefit and the National child benefit supplement. Starting July 2016, the Canada Child Tax Benefit including the National child benefit supplement and Universal Child Care Benefit programs were replaced with the Canada Child Benefit program. Eligibility requirements for the new Canada Child Benefit follows the former Canada Child Tax Benefit definitions and eligibility rules. Personal information may include: name, contact information, language, social insurance number, other identification numbers, financial information, date of birth and death, criminal history, citizenship, gender, biographical information, signature, supporting documentation, and opinions or views on the program.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: information to confirm authorization, including the social insurance number. Information may be stored in CRA internal systems or databases. In addition, the databank records any subsequent activity on an individual's child benefit account (e.g. changed eligibility or entitlement and additional payment issued). This personal information bank was updated in 2023.
Class of Individuals: Individuals, or authorized representatives, who apply for child benefits, if applicable his/her spouse or common-law partner, their dependents, and previous caregivers.
Purpose: Personal information is used for the following purpose: to determine an individual's eligibility and entitlement for the Canada child benefit and related benefits and credits through processing and validation activities. Validation activities may include authorized automated personal information analysis to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow-through reporting, and business intelligence and risk analysis in order to maintain the integrity of child and family benefits and credits programs. Personal information is also used for payment processing purposes. Personal information is collected under the authority of sections 122.61, 220 and 241 of the Income Tax Act . The social insurance number is collected under section 237 of the Income Tax Act and is used for identification purposes. Section 61 of the Canada Revenue Agency Act allows the CRA to implement agreements with other federal, provincial and territorial governments for the purpose of carrying out an activity or program administered by the CRA.
Consistent Uses: Information may be shared and/or verified with other federal, provincial, or territorial government institutions in accordance with legislation, including: Public Services and Procurement Canada (Receiver General Payments PWGSC PCU 712), Employment and Social Development Canada (Insurance Claim File – Local Office ESDC PPU 150, Canada Education Savings Program ESDC PPU 506, Canada Disability Savings Program ESDC PPU 038, Universal Child Care Benefit ESDC PPU 102, Canada Pension Plan Program ESDC PPU 146, Old Age Security ESDC PPU 116, Employment Insurance Claim Files ESDC PPU 151, Social Insurance Number Register ESDC PPU 390, Canadian Dental Care Plan (PIB pending), and the One-Time payment for Persons with a Disability covid 19 relief measure, Immigration, Refugees and Citizenship Canada (Application and Assessment for Canadian Citizenship IRCC PPU 050, Certificates of Identity and Refugee Travel Documents IRCC PPU 080, Sponsors of Foreign Nationals IRCC PPU 013), Veterans Affairs Canada (Earnings Loss VAC PPU 607 and Canadian Forces Income Supplement VAC PPU 608), Department of Finance Canada (Tax Data – Evaluation and Formulation of fiscal Policy FIN PPU 100) and Statistics Canada for statistical analysis. Information may also be shared with third parties upon consent of the taxpayer for income verification purposes. Information may also be shared with provincial and territorial and aboriginal governments (or parts thereof) in accordance with legislation for the administration of social and income assistance programs in addition to fiscal and policy analysis. Information may also be shared, as applicable, with internal CRA Programs including: Individual Returns and Payment Processing (CRA PPU 005), Collections (CRA PPU 050), Small and Medium Enterprises (CRA PPU 421), Detection and Investigations (CRA PPU 095), Service Complaints (CRA PPU 571) Income Tax and Charity Objections, Determinations and Appeals to the Courts (CRA PPU 172), Advanced Canada Workers Benefit (CRA PPU 178), Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU 140), Childrens Special Allowances Program (CRA PPU 620), Canada Dental Benefit (CRA PPU 644), and One-time top-up to the Canada Housing Benefit (CRA PPU 621). Information may also be used or disclosed for other purposes, such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and statistical analysis), research and strategy development, business intelligence, analytics, and reports.
Retention and Disposal Standards: Records will be retained at a private-sector contractor records storage facility for a period of two to fifteen years following the last administrative action and then destroyed. Income verification request files are retained for two years and response files are kept for 180 days on tape by the Information and Technology Branch, at which point they are purged, and reused as necessary.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 646
TBS Registration Number: 003210
Personal Information Bank Number: CRA PPU 063

Canada Dental Benefit

Description: This bank describes personal information related to individuals who apply for the Canada Dental Benefit including their minor children, spouse, and authorized representative. Personal information may include: name, contact information, language, social insurance number, employment information, financial information, dental information, date of birth, date of death, biographical information, Internet Protocol(IP) Address, other processing information related to the application, and attestation to the eligibility requirements on the program.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide information to confirm authorization, including the social insurance number. Information may be stored in CRA internal systems or databases which record all applicable financial transactions and the reasons why a payment may have been withheld. In addition, the databank records any subsequent activity on an individual's dental benefits account (e.g. changed eligibility or entitlement and additional payment issued). This personal information bank was updated in 2023.
Class of Individuals: Individuals, or representatives, who apply for the Canada Dental Benefit, if applicable a spouse or common-law partner, and their dependents.
Purpose: Personal information is used for the following purposes: to determine an individual's eligibility and entitlement for the Canada dental benefit through processing and validation activities. Validation activities may include authorized automated personal information analysis to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to maintain the integrity of child and family benefits and credits programs. Personal information is also used for payment processing purposes and to undertake measures to recoup funds that should not have been paid. Personal information is collected under the authority of the Dental Benefit Act and section 241 (4) (d) (XX) of the Income Tax Act. The social insurance number is collected pursuant to section 15 of the Dental Benefit Act and is used for identification purposes. Section 61 of the Canada Revenue Agency Act allows the CRA to implement agreements with other federal, provincial and territorial governments for the purpose of carrying out an activity or program administered by the CRA.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and signed information-sharing agreements, including: Public Services and Procurement Canada (Receiver General Payments PWGSC PCU 712) for the issuance of payments. Department of Finance Canada (Tax Data – Evaluation and Formulation of fiscal Policy FIN PPU 100) and Statistics Canada for statistical analysis. Information may also be shared with third parties, such as you or your spouses employer, for verification purposes. Information may also be shared, as applicable, with internal CRA Programs including: Collections (CRA PPU 050), Small and Medium Enterprises (CRA PPU 421), Criminal Investigations (CRA PPU 095), Non-Filer Compliance (CRA PPU 025), Trust Accounts Compliance (CRA PPU 120), Public Communications (CRA PSU 914), Service Feedback Program (CRA PPU 571), Income Tax and Charity Objections, Determinations and Appeals to the Courts (CRA PPU 172), Leads Program (CRA PPU 423), and Individual Refund Set-Off Program (CRA PPU 213). Information may also be used or disclosed for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and statistical analysis), strategy development, and reports.

Retention and Disposal Standards: Paper records will be retained at a private-sector records storage facility for a period of six years following the last administrative action and then destroyed. Electronic records will be retained for a period of six years following the last administrative action and then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 645
TBS Registration Number: 20220112
Personal Information Bank Number: CRA PPU 644

Canada Emergency Benefits / Canada Recovery Benefits / Canada Worker Lockdown Validation

Description: This bank describes personal information related to validation and compliance activities of individuals who received Canada Emergency Benefits and/or Canada Recovery Benefits and/or Canada Worker Lockdown Benefits. Personal information may include: name, contact information, date of birth, social insurance number (SIN), citizenship status, employee personnel information, medical information, biographical information, date of death, criminal checks/history, financial information, and language.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: SIN. This PIB was created in 2024. Modifications pending Treasury Board of Canada Secretariat approval.
Class of Individuals: Individual taxpayers, their spouses or common-law partners, their dependents or their representatives.
Purpose: Personal information is used for the following purpose: To conduct validation and compliance activities for the Canada Emergency Benefits and/or Canada Recovery Benefits and/or Canada Worker Lockdown Benefits. Personal information is collected under the authority of various acts including but not limited to the Income Tax Act, the Canada Emergency Response Benefit Act, the Canada Recovery Benefit Act, Canada Emergency Student Benefit Act and the Canada Worker Lockdown Benefit Act.
The Social Insurance Number is collected pursuant to the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and/or signed information-sharing agreements, including Employment and Social Development Canada ( Employment Insurance Claim Files, ESDC PPU 151), Correctional Services Canada (Admission and discharge, CSC PPU 025), Canada Border Services Agency (Traveller Processing, CBSA PPU 1101, Entry/Exit traveller processing, CBSA PPU 1202) and the Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010). Information may also be shared, as applicable, with internal CRA programs, including: Individual Returns and Payment Processing (CRA PPU 005), Small and Medium Enterprises (CRA PPU 421), Detection and Investigations (CRA PPU 095), Service Feedback Program (CRA PPU 571), Public Communications (CRA PSU 914), Collections (CRA PPU 050), Non-Filer Compliance (CRA PPU 025), Trust Accounts Compliance (CRA PPU 120), Leads Program (CRA PPU 423), Monitoring of Electronic Access to Taxpayer Information (CRA PPU 718) and Identity and Integrity Review Section. Information may also be used or disclosed for other purposes, such as: the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), compliance and enforcement, risk management, program evaluation, reporting, matching and data analysis. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques, to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliance, and workload development. The SIN may be disclosed to ESDC for the purpose of validating the status of employment insurance claims.
Retention and Disposal Standards: Records will be retained at a private-sector records storage facility for 10 years and then are destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CVB 192
Personal Information Bank Number: CRA PPU 183

Canada Emergency Student Benefit

Description: This bank describes personal information about individuals who apply for the Canada Emergency Student Benefit, a support payment for students affected by the COVID-19 (coronavirus) pandemic. Personal information is collected directly from the applicant, as well as being data-matched with information already in CRA’s systems. Personal information may include: name, contact information, social insurance number, other identification numbers (e.g., temporary tax number), banking information, mailing address, date of birth, date of death, eligibility indicators, application details, and incarceration status.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide their social insurance number. Information may be stored in CRA internal systems or databases, including: the Agency Management System /Credential Management System, My Account Portal, HCCS IVR, TSAD-I, BI Renewal, and the Direct Deposit enrolment service. This personal information bank was created in 2021.
Class of Individuals: Individuals who apply for the Canada Emergency Student Benefit.
Purpose: Personal information is used to determine an individual's eligibility for the Canada Emergency Student Benefit, for authorizing payment, and to ensure compliance. Personal information is collected under the authority of the Canada Emergency Student Benefit Act, and the delegation instrument issued pursuant to section 11 of the Department of Employment and Social Development Act to the Canada Revenue Agency in respect of the Canada Emergency Student Benefit Act, signed on May 12, 2020, as well as section 241(5) of the Income Tax Act. The social insurance number is collected under section 10 of the Canada Emergency Student Benefit Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and/or signed information-sharing agreements, including Public Services and Procurement Canada (Receiver General Payments PWGSC PCU 712), Employment Social Development Canada (Employment Insurance Claim Files ESDC PPU 151), Department of Finance Canada (Tax Data – Evaluation and Formulation of fiscal Policy FIN PPU 100) and Statistics Canada for statistical analysis. Information may also be shared, as applicable, with internal CRA Programs including: Individual Returns and Payment Processing (CRA PPU 005), Small and Medium Enterprises (CRA PPU 421), Collections (CRA PPU 050), Criminal Investigations (CRA PPU 095), Service Feedback Program (CRA PPU 571), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), Non-Filer Compliance (CRA PPU 025), Trust Accounts Compliance (CRA PPU 120), Leads Program (CRA PPU 423), Monitoring of electronic access to taxpayer information (CRA PPU 718) and with Public Communications (PSU 914). Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and statistical analysis), strategy development, and reports.
Retention and Disposal Standards: Records are retained for six years after the tax year in which the benefit is filed and are then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 649
TBS Registration Number: 20220111
Personal Information Bank Number: CRA PPU 641

Canada Pension Plan and Employment Insurance Rulings Program

Description: This bank describes personal information related to the administration of the Canada Pension Plan and Employment Insurance (CPP/EI) Rulings program, and Canada’s Social Security Agreements. Personal information may include: name; biographical information; contact information; citizenship status; credit card information; criminal checks; date of birth; date of death; employee identification number; employee personnel information; employment equity information; financial information; gender; language; medical information; other identification numbers; photos; physical attributes; place of birth; place of death; signature; social insurance number; temporary tax number; and business number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide: social insurance number, temporary tax number, business number, and proof of authorization, including a signature. Information may be stored in the following CRA internal systems or databases: the Random Access Personal Information Data; the Case Management System; the Referral Allocation and Distribution System; the Automated Collections and Source Deductions Enforcement System; the Electronic Letter Creation System; the CPP/EI HQ Referral System; the CPP/EI File Tracking System; the Web Correspondence and Issues System; the Social Security Agreements System; the CPP/EI Rulings Decision Support System; the Workload Inventory Management System; the Enterprise Correspondence History, and the FileNet Desktop Directory. This personal information bank was updated in 2019.
Class of Individuals: Workers employed in or outside of Canada, including those who are self-employed; employers, deemed employers, or employers residing outside Canada, including sole proprietors, partners in a partnership; corporate officers, and legal or authorized representatives.
Purpose: The personal information is used to administer the Canada Pension Plan and Employment Insurance programs, including the issuance of rulings on pensionability and insurability under the Canada Pension Plan and Employment Insurance Act respectively, and in the processing of elections and social security certificate activities. Personal information is collected under the authority of subsections 11(3) and 11(6), section 25, subsection 25(12), and sections 26.1 and 27.3 of the Canada Pension Plan, and under paragraph 5(3) (b), subsection 88(12), sections 90 and 94, and subsections 108(2) and 108(3) of the Employment Insurance Act. The social insurance number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including Employment and Social Development Canada (Social Insurance Number Investigations and Reviews (ESDC PPU 118), Canada Pension Plan Program (ESDC PPU 146), Employment Insurance Claim Files (ESDC PPU 151), Employment Insurance Program Investigation (ESDC PPU 171), Canada Pension Plan - Record of Earnings (ESDC PPU 140), Record of Employment (HRSDC PPU 385), Canada Pension Plan Program Investigations and Reviews (ESDC PPU 649)), and foreign competent authorities in the matters of Canada’s Social Security Agreements. Information may also be disclosed to provincial/territorial governments in accordance with signed taxpayer information sharing agreements. Information may also be shared, as applicable, with internal CRA programs and activities, including: Individual Returns and Payment Processing (CRA PPU 005); Corporation Returns and Payment Processing (CRA PPU 047); Employer Compliance (CRA PPU 120); and Appeals Regarding the Canada Pension Plan and the Employment Insurance Act (CRA PPU 130). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails); program evaluation (quality assurance and data integrity); operational support (technical advice and interpretation of the Canada Pension Plan and Employment Insurance legislation); program support (systems and technology); statistics, policy writing; strategy development, data matching and reports.
Retention and Disposal Standards: The retention period varies according to the record schedule of the subject matter in which the information is filed. Most paper records are held at a private-sector contractor’s records storage facilities for a period ranging between 4 and 15 years, after which some are destroyed, while others are retained at Library and Archives Canada for an indefinite period. Information held in the Electronic Letter Creation System and some of the information held in the Social Security Agreements System are retained for a period of 10 years following the date of creation, after which they are destroyed. All other information held electronically is retained indefinitely.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA LPRAB 187
TBS Registration Number: 002020
Personal information Bank Number: CRA PPU 070

Charities Program

Description: This bank describes personal information relating to the Charities Directorate’s program which administers those provisions of the Income Tax Act and the Common Law that apply to the registration and monitoring of charities and other qualified donees, as well as the provisions of the Charities Registration (Security Information) Act. This includes screening applications prior to registration, performing post-registration amendments, and the subsequent monitoring and auditing of registered charities and other qualified donees to ensure compliance with the law. Personal information may include: name, language, gender-sex, citizenship, date of birth, date of death, contact information, biographical information, marital status, medical information, financial information, credit history, criminal checks, opinion or views of, or about, individuals, social insurance number, signature, and any other records associated with a charity’s directors and like officials, volunteers, employees, donors, and beneficiaries that may be collected during an audit.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide: date of birth, social insurance number, legal authority for those acting on behalf of an account holder or estate, and the name and registration number of the associated charity or qualified donee. This personal information bank was updated in 2024.
Class of Individuals: Individuals who represent, are associated with, have donated to, are beneficiaries of, are enquiring about, or are providing information relating to registered charities or other qualified donees, and/or applicants for such status.
Purpose: Personal information is used to identify with certainty board members and like officials who represent or are associated with registered charities or other qualified donees, and/or applicants for such status. Personal information can be used to assess whether an applicant organization qualifies for registration as a charity or qualified donee under the Income Tax Act, to ensure continued compliance with the requirements of registration, to identify the risk of terrorist abuse of charities and other qualified donees, and to ensure that appropriate tax is paid upon revocation of charitable status. Personal information is collected under the authority of sections 149.1, 150, 220 and 248(1) of the Income Tax Act. The social insurance number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: The personal information collected upon application, annual filing and audit activities can be used as a basis for the indirect collection of additional personal information from various sources. These can include other CRA programs; other government departments and agencies; publicly available information through open-source internet searches; unsolicited informants; and from third parties when compelled to disclose information related to an audit. Personal information may also be shared or verified, to the extent authorized by law, with the organization to which the individual is associated and third-party representatives. Certain personal information (name, position within the charity) of directors and like officials is made available to the public through the Charities Listings web pages and upon request as authorized under ss. 149.1(15) and 241(3.2) of the Income Tax Act. Personal information may be shared with other federal government institutions including the Department of Canadian Heritage , Department of Finance, (Tax Data – Evaluation and Formula of Fiscal Policy FIN PPU 100), Statistics Canada, (Surveys on Giving, volunteering and participating StatCan PPU 156), and the Department of Justice (Civil Proceedings and Legal Services JUS PPU 010) in instances where an organization seeks an injunction against proposed compliance measures. Personal information may also be shared under subsection 241(4) of the Income Tax Act, for the purposes of administering and enforcing the Charities Registration (Security Information) Act. The CRA is also authorized under subsection 241(9) to share personal information with the government institutions designated in Schedule 3 of the Security of Canada Information Disclosure Act when it is related to the investigation of a threat to the security of Canada or an investigation of a terrorism offence by the receiving institution, and relevant to the receiving institution’s national security responsibilities. Information may also be disclosed to other applicable provincial/territorial governments (or parts thereof) in accordance with signed taxpayer information sharing agreements. Personal information may also be shared, as applicable, with internal CRA Programs/Activities, including: Individual Returns and Payment Processing (CRA PPU 005), GST/HST Returns and Rebates Program (CRA PPU 241), Collections (CRA PPU 050), Business Number and program account Registration (CRA PPU 223), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), T3 Assessment program (CRA PPU 015), Small and Medium Enterprises (CRA PPU 421), Service Feedback Program (CRA PPU 571), Employer Compliance (CRA PPU 120), Criminal Investigations (CRA PPU 095), and International and Large Business Income Tax Audit and Examination (CRA PPU 035). Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), research, statistics, program evaluation, compliance and enforcement risk management, strategy development, and reports. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow-through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Records relating to applicants, registered charities and other qualified donees are maintained in an applicant, charity, or other qualified donee file folder, at the Directorate’s offices and/or a private-sector contractor records storage facility. These file folders are retained for 10 years after the charity or qualified donee has been annulled or revoked. After the 10 years has been reached, all forms and documentation associated to the organizations business number would be eligible for destruction. At the present time, records associated to active organizations are retained indefinitely until such a time the organization’s charitable account has been closed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA LPRAB 290
TBS Registration Number: 005859
Personal Information Bank Number: CRA PPU 200

Children’s Special Allowances

Description: This bank describes personal information used to approve and process Children’s Special Allowances (CSA) payments to government agencies and institutions that maintain children under 18 years of age who reside in Canada. The CSA program pays the agency the equivalent of the Canada child tax benefit, the national child benefit supplement, the universal child care benefit and the child disability benefit for which the child is eligible. Personal information may include: name, contact information, date and place of birth, gender, language, biographical information, social insurance number, business number, and child identification number. Matching technologies are used to verify individuals before any information is automatically updated. Any discrepancies or non matches are manually verified.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals seeking access to this bank should specify whether they are a CSA agency, a child for which CSA was paid or, a foster parent. Furthermore, they must provide details of the dates the child was in their care and the applicable child identification number. Information may be stored in the following CRA internal systems or databases: child credit management system. This bank was updated in 2016.
Class of Individuals: Children under the care of federal or provincial agencies and institutions, Agency employees, foster parents and previous caregivers.
Purpose: Personal information is used to approve and process CSA payments to federal and provincial agencies and institutions that have custody or care of a child and is collected under the authority of section 10(1) of the Children’s Special Allowances Act and section 3 of the Children’s Special Allowance Regulations. The personal information is collected pursuant to paragraph 4(1)(a) of the CSA Act and subsection 3(1) of the CSA Regulations. Subsection 10(2) of the CSA ACT provides that CSA information can be used for the administration and enforcement of the ITA. Section 11 of the CSA Act provides the CRA with the authority to enter into an agreement with a province for the release of information and section 7 of the CSA regulations lists the conditions for the release of that information. Section 61 of the Canada Revenue Agency Act allows CRA to implement agreements with other federal, Provincial and Territorial Governments for the purpose of carrying out an activity or program administered by the CRA. The legal authority to collect the SIN is subsection 220(1) of the ITA and the SIN is used for the administration and enforcement of subsection 122.62(4) of the ITA.
Consistent Uses: Any information obtained in the course of the administration or enforcement of the CSA ACT or the CSA regulations or the carrying out of an agreement entered into under section 11 of the CSA ACT may be communicated to any person if it can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Income Tax Act, the Canada Disability Savings Act or the Canada Education Savings Act or a program administered under an agreement entered into under section 12 of the Canada Education Savings Act. Information may be shared and/or verified with other federal, Provincial, or Territorial government institutions in accordance with legislation, including: Public Services and Procurement Canada (Receiver General Payments PWGSC PCU 712); Employment and Social Development Canada (Canada Education Savings Program ESDC PPU 506, Universal Child Care Benefit Program ESDC PPU 102); and Statistics Canada for statistical analysis. Information may also be shared with third parties upon consent of the taxpayer for verification purposes. Information may also be shared with provincial and territorial and aboriginal governments (or parts thereof) in accordance with legislation for the administration of social and income assistance programs in addition to fiscal and policy analysis. Information may also be disclosed to the government of any province or territory for the purpose of administering a social program, income assistance program, or health insurance program in the province under the terms of legislation and an agreement between the Minister and that government. Information may also be shared as applicable with internal CRA programs for the coordination and the administration of programs. Including: Collections (CRA PPU 050), Disability Tax Credit (DTC) Program (CRA PPU 218), Small and Medium Enterprises (CRA PPU 421), Criminal Investigations (CRA PPU 095), Service Feedback Program (CRA PPU 571) Income Tax and Charity Objections, Determinations and Appeals to the Courts (CRA PPU 172), Working Income Tax Benefit (CRA PPU 178), Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU 140), Canada Child Benefits (CCB) Program (CRA PPU 063). Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and statistical analysis), strategy development, and reports.
Retention and Disposal Standards: Paper records will be retained at a private-sector contractor records storage facility for a period of five years following the last administrative action and then destroyed. The retention period of electronic records is under review.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 625
TBS Registration Number: 20150218
Personal Information Bank Number: CRA PPU 620

Collections

Description: This bank describes personal information related to collection of amounts owing to the Crown related to tax, government programs, customs, air travellers security charge, softwood lumber products export debts and to debts, duties and levies on manufactured products or services used in Canada, that have been deemed uncollectible and submitted for write-off or write-down. This may include collecting and/or verifying information from provincial and federal departments or agencies, private sector, and from public sources including newspapers and the internet. Personal information may include: name, contact information, biographical information, citizenship status, credit card information, credit history, criminal checks/history, date of birth, date of death, financial information, employee identification number, gender, language, medical information, social insurance number, other identification numbers (e.g. business number, driver’s license, license plate numbers, partnership account number, foreign taxation number, account number), and signature.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide their: social insurance number, business number, account number and/or authorization. Information may be stored in the following CRA internal systems or databases: Automated Collections and Source Deductions Enforcement System, Revenue Enforcement Management Information Tracking System, and Integrated Revenue Collections. Information related to government programs collections is stored in another Government of Canada system: Departmental Accounts Receivable System. This personal information bank was updated in 2018.
Class of Individuals: Individual taxpayers, family members (spouses, common-law partners, and dependents), sole proprietors, partners in partnerships, importers/exporters, travellers, customs brokers, licensees, carriers, authorized representatives.
Purpose: Personal information is collected under the authority of the Order in Council SI/2005-73, as well as under the authority of various acts including but not limited to the Income Tax Act, Excise Tax Act, Excise Act, 2001, as well as authority delegated under various acts including but not limited to Canada Pension Plan, Canada Student Loans Act, Employment Insurance Act, Old Age Security Act, and Wage Earner Protection Program Act; and is used to administer and enforce the collection of debts owed to the Crown. The social insurance number is collected pursuant to section 237 of the Income Tax Act, Excise Tax Act, Excise Act, 2001, Customs Act, Canada Pension Plan Regulations, Employment Insurance Act, Canada Student Financial Assistance Act and Regulations, Canada Student Loans Regulations, and Old Age Security Regulations and is used for identification purposes.
Consistent Uses: Select accounts may be referred to the internal Uncollectible Debts Review Committee. Information may be shared with other federal government institutions in accordance with legislation and signed information-sharing agreements, including Employment and Social Development Canada (Student Financial Assistance, ESDC PPU 030, Benefit and Overpayment File, ESDC PPU 180, Insurance Claim File – Local Office, ESDC PPU 150, Interstate Employment Insurance Claims, ESDC PPU 170, Old Age Security, Guaranteed Income Supplement Allowance, ESDC PPU 116, Canada Pension Plan - Retirement, Disability, Survivors and Death Benefits Individual, ESDC PPU 146, Common System for Grants and Contributions, ESDC PPU 298, Temporary Foreign Worker Program, ESDC PPU 440, and Canada Apprentice Loans, ESDC PPU 709), Canada Border Services Agency (Casual Refund Program, CBSA PPU 1201), the Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), Innovation, Science and Economic Development Canada (Estate Files under the Bankruptcy and Insolvency Act, IC PPU 058, Notices of Directors of Corporations IC PPU 049, Inquiries and Compliance Activities IC PPU 050, and Inventor, Assignee and Patentee Index Cards IC PPU 041), Agriculture and Agri-Food Canada (Farm Debt Mediation Service, AAFC PPU 227), Public Services and Procurement Canada (Document Imaging Solutions PWGSC PCU 709, and Supplier Registration information PWGSC PPU 071), and Federal Court of Canada. Information may also be shared with provincial and territorial governments in accordance with legislation and signed information-sharing agreements. Information may also be shared, as applicable, with internal CRA programs/activities including: Taxpayer Relief Program (CRA PPU 580), Individual Returns and Payment Processing (CRA PPU 005), Employer Compliance (CRA PPU 120), Non-Filer Compliance (CRA PPU 025), Business Number and Program Account Registration (CRA PPU 223), Corporate Returns and Payment Processing (CRA PPU 047), Criminal Investigations (CRA PPU 095), International and Large Business Income Tax Audit and Examination (CRA PPU 035), Competent Authority (CRA PPU 085), Small and Medium Enterprises (CRA PPU 421) and Service Feedback Program (CRA PPU 571). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics, and reporting. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting. With consent, information may also be used for personnel security screening purposes for employment with the CRA.
Retention and Disposal Standards: Case files are retained for six years after an action is completed and are then destroyed. Copies of the form Recommendation for Deletion of Uncollectible Amount (T1520) are retained for a period of two years following the last administrative action and are then destroyed. The retention of records related to Business intelligence activities is under development.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CVB 190
TBS Registration: 002017
Personal Information Bank Number: CRA PPU 050

Commodity Tax Objections, Determinations and Appeals to the Courts

Description: This bank describes personal information related to the resolution of objections and appeals of commodity tax assessments, reassessments, and determinations. Personal information may include: name and personal information of registrant; biographical information; contact information; residency status; credit information; tax account/filing information; employee personnel information; financial information; language; medical information; opinion or views of, or about, individuals; signature; social insurance number; business number, and other identification numbers.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must also provide: the subject and date of correspondence, legal authority for those acting on behalf of an account holder or estate, the social insurance number and the business number. This personal information bank was updated in 2024. Modification pending Treasury Board of Canada Secretariat approval.
Class of Individuals: Individual taxpayers and registrants including non-residents, sole proprietors, partners, other business owners and their employees, shareholders, corporate officers, representatives and designated authorities, agents, brokers, insurers, those insured and nominees who file commodity tax objections or appeals to the courts of Canada related to assessments and/or reassessments of commodity taxes.
Purpose: Personal information is used for the following purpose: to support the resolution of commodity tax objections and appeals. Personal information is collected under the authority of section 220 of the Income Tax Act, subsection 8(2) of the Excise Act, subsection 195(3) of the Excise Act 2001, subsections 81.15(4) and 295(5) of the Excise Tax Act, subsection 43(1) of the Air Travellers Security Charge Act, subsections 20 and 54 of the Softwood Lumber Products Export Charge Act, 2006 and subsection 107 of the Greenhouse Gas Pollution Pricing Act. The SIN is collected pursuant to section 237 of the Income Tax Act and Part IX of the Excise Tax Act, and is used for identification purposes and to verify identity in respect of the business name.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), federal courts, and the Department of Finance (Tax Data – Evaluation and Formulation of Fiscal Policy, FIN PPU 100). Information may also be disclosed to foreign, provincial and territorial governments with which there is a Tax Treaty or information-sharing agreement (see subsection 241(4) of the Income Tax Act and subsection 295(5) of the Excise Tax Act). Information may also be shared, as applicable, with internal CRA Programs/Activities, and local offices involved in the objections, and appeals, such as: Collections (CRA PPU 050), Corporation Returns and Payment Processing (CRA PPU 047), Specialty Business Returns (CRA PPU 224), GST/HST Returns and Rebates Program (CRA PPU 241), Remissions (CRA PPU 142) and Underused Housing Tax (PIB under development). Information may also be used or disclosed for other purposes, such as: the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, data matching, strategy development, statistics and reporting.
Retention and Disposal Standards: Case file records are retained for ten years after the appeal period with regard to the decision on a made in the highest court has been exhausted. Records are then destroyed. When cases are heard before a court, such as the Tax Court of Canada, case files and records produced by the CRA for the court are retained for two years after the file closes and transferred to Library and Archives Canada.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA APP 555
TBS Registration Number: 20120418
Personal Information Bank Number: CRA PPU 177

Community Volunteer Income Tax Program

Description: This bank describes personal information related to the Community Volunteer Income Tax Program (CVITP). The program is a collaboration between community organizations and the Canada Revenue Agency (CRA). Through the CVITP, community organizations host free tax preparation clinics and arrange for volunteers to prepare income tax and benefit returns for eligible individuals who have a modest income and a simple tax situation. The program is jointly administered by the CRA and Revenu Québec in the province of Québec under the Volunteer Program. Personal information may include name; partial date of birth, gender*, contact information; biographical information; confirmation of a police records check; language (i.e., preference; spoken); signature; EFILE number and status, and CVITP registration account status. Views and opinions may also be collected on a voluntary and anonymous basis. The CVITP operates at arm’s-length with the volunteers and organizations, therefore any information that relates to taxpayers’ tax and benefits return prepared by a volunteer is not included.
Note: *As of October 2017, the volunteer’s gender will no longer be collected. Information already collected will be retained for the remainder of its retention period. In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: name, date of birth, contact information, EFILE number and organization affiliation. This PIB was updated in 2024.
Class of Individuals: Organizations and individuals who register to be CVITP volunteers as well as individuals who register to be contacts for associations and organizations. Also includes anonymized views and opinions of CVITP and study participants.
Purpose: Personal information is used for the following purpose: to determine eligibility to qualify as CVITP volunteers and to identify a CVITP organization contact. Automated personal information matching will be used to authenticate returning volunteers to avoid duplication of volunteer accounts. Personal Information is collected under the authority of section 220 of the Income Tax Act (ITA), and paragraph 30 (1)(a) of the Canada Revenue Agency Act.
Consistent Uses: Information may be shared, as applicable, with CRA’s Electronic Services (EFILE) (CRA PPU 211) to update the EFILE Certification status of volunteers. The CVITP coordinators for Revenue Québec will have access to the Québec volunteers’ information because they share the day-to-day administration tasks of the program in Quebec with the CRA CVITP coordinators in accordance with the signed information sharing agreement. Some personal information may be disclosed to the CVITP associations and organizations in order to confirm the affiliation of the CVITP volunteers with the organizations, and in order to inquire about the existence of a police record check for the volunteers, and also to confirm if volunteers have been approved by the CRA to participate in the program. When volunteers indicate they are Chartered Professional Accountants, regional CPA associations are contacted by CVITP coordinators to confirm whether a CPA volunteer is in good standing. Volunteers and organizations with 10 or more years of involvement with the CVITP, may give their consent to have their personal information submitted to the Office of the Secretary to the Governor General for the Sovereign’s Medal for Volunteers. Information may also be used for program audit, evaluation, reporting, program delivery, and/or statistical purposes.
Retention and Disposal Standards: Records will be retained for ten years following the last administrative action and are then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 110
TBS Registration: 20180025
Personal Information Bank Number: CRA PPU 100

Competent Authority

Description: This bank describes personal information related to the Canada Revenue Agency’s competent authority function as described in tax treaties, tax information exchange agreements, competent authority agreements, and other international arrangements between Canada and its international partners. Personal information may be collected indirectly from other sources including the private sector and foreign governments. Personal information may include: name, contact information, date of birth, Citizenship, tax residency, signature, financial information, social insurance number, business number, other tax identification number, biographical information, professional affiliations, and other identification numbers (e.g. driver's license number and passport number).
Note: This personal information bank was updated in 2019.
Class of Individuals: Individuals, including non-residents of Canada, subject to tax on world income, including those subject to actual or potential double taxation, and their family members (dependents, spouses, common-law partners). Also includes representatives and/or delegated authorities.
Purpose: Personal information is exchanged between tax administrations to reduce the use of international schemes and transactions which lead to tax avoidance and evasion in accordance with tax treaties, tax information exchange agreements, competent authority agreements, and other international arrangements. Personal information is also used to attempt to negotiate a resolution to actual or potential juridical or economic double taxation. Personal information is collected under the authority of sections 220, 231.1, 231.2, Part XVIII and Part XIX of the Income Tax Act. The social insurance number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes. Legislative authorities concerning penalties and sanctions include subsections 162(5), 162(6), 162(7) and 280(3) of the Income Tax Act.
Consistent Uses: In resolving different tax issue cases, information from other cases concerning the same issue(s) may be used in order to ensure consistency and fairness. Personal information may be obtained from, or disclosed to, foreign governments in accordance with the provisions of a particular tax treaty/agreement automatically, spontaneously, or on specific request. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: International and Large Business Income Tax Audit and Examination (CRA PPU 035), Small and Medium Enterprises (CRA PPU 421), GST/HST Audit and Examination (CRA PPU 430), Criminal Investigations (CRA PPU 095), Collections (CRA PPU 050), Taxpayer Relief Program (CRA PPU 580), Voluntary Disclosures (CRA PPU 220), Part XIII Non-Resident Withholding Program (PPU 094), Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), Income Tax and Charity Objections, Determinations and Appeals to the Courts (CRA PPU 172) and Non-Filer Compliance (CRA PPU 025). Information may also be used for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance (including risk assessment and business intelligence) and enforcement risk management, strategy development, data matching, statistics, and reports.
Retention and Disposal Standards: Information relating to the administration of competent authority cases / considerations is retained for seven years after it was received or the case is closed and then destroyed. Records obtained to negotiate a resolution to actual or potential juridical or economic double taxation are retained for 10 years and then destroyed. Paper records are stored at a private-sector contractor records storage facility. Information relating to an agreement concluded under a tax treaty to resolve timing issue must be kept for a longer period as mentioned under the conditions stated in the relevant agreement.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CPB 261
TBS Registration Number: 002021
Personal Information Bank Number: CRA PPU 085

Corporations and GST/HST Compliance

Description: This bank describes personal information related to registering, withholding, remitting and reporting obligations for corporations, and GST/HST and other levies registrants. Compliance activities include GST/HST returns and rebates post assessing; corporation assessing reviews; corporation registration reviews; GST/HST enhanced registration reviews; reviews of delinquent filers for GST/HST and other levies, GST/HST non-registrants; GST/HST trust accounts examination and Air Travellers Security Charge examinations. This would include the verification of the revenues, tax collected, input tax credits, GST/HST returns and rebates, corporation returns, related books and records, new GST/HST accounts and new corporate accounts; updating business identification information; validation of GST/HST accounts, corporate income tax accounts, excise and other levies accounts; identifying and resolving non-compliance related to registering and the recovering of revenue; identifying gaps; and obtaining delinquent returns and remittances from non-compliant taxpayers. This may include collecting and/or verifying information from provincial, territorial and federal institutions, the private sector, and from public sources including the internet. Personal information may include: name, contact information, financial information, signature, language, social insurance number, business number and other program account numbers, biographical information, date of death, date of birth, and other identification numbers (e.g., trust number and certificate number).
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the social insurance number, business number, date of birth, and/or legal authority for those acting on behalf of an account holder or estate. Information may be stored in the following CRA internal systems or databases: Automated Collections and Source Deductions Enforcement System, Automated Trust System, Business Client Communication System, Business Number System, Corporation Tax Processing System and Case, Corporation Tax Processing System, Collection Verification Workload Management System, Enterprise Personalized Correspondence, GST/HST Return and Adjustment Processing System, Integrated Audit Management System, Non-Registrant Identification System, Other Levies System, Program Account Information System, Random Access Personal Information Database, Rebates Processing System, Revenue Enforcement Management Information Tracking System, Revenue Ledgers, Standardized Accounting system, Standardized Accounting and Case and Trust Accounts Calculation Tool. This personal information bank was created in 2019.
Class of Individuals: Business owners and individuals associated with businesses such as employees, shareholders, partners, corporate officers, representatives, designated authorities, agents, trustees, brokers, insurers and those insured, nominees and non-residents.
Purpose: Personal information is collected under the authority of various acts including but not limited to the Canada Revenue Agency Act, Income Tax Act, Excise Act 2001, Excise Tax Act, Softwood Lumber Products Export Charge Act, 2006, Customs Act, Employment Insurance Act, Canada Pension Plan, Air Travellers Security Charge Act, Greenhouse Gas Pollution Pricing Act, First Nations Goods and Services Tax Act, Tax Administration Act, and Act Respecting the Québec Sales Tax, and is used to detect, identify, and effectively address instances of non-compliance, and to encourage voluntary compliance. The social insurance number is collected pursuant to the Income Tax Act and the Excise Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and signed information-sharing agreements, including Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010) and Office of the Auditor General of Canada (Performance Audit Files, OAG PPU 002). Information may also be shared with provincial and territorial governments (or parts thereof), in accordance with legislation and signed information sharing agreements. Information may also be shared, as applicable, with internal CRA programs, including: Individual Returns and Payment Processing (CRA PPU 005), Non-Filer Compliance (CRA PPU 025), International and Large Business Income Tax Audit and Examination (CRA PPU 035), Corporation Returns and Payment Processing (CRA PPU 047), Collections (CRA PPU 050), Advance Income Tax Rulings and Technical Interpretations (CRA PPU 090), GST/HST Rulings and Interpretations (CRA PPU 092); Criminal Investigations (CRA PPU 095), Employer Compliance (CRA PPU 120), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), Voluntary Disclosures Program (CRA PPU 220), Business Number and Program Account Registration (CRA PPU 223), GST/HST Returns and Rebates Program (CRA PPU 241), Small and Medium Enterprises (CRA PPU 421), GST/HST Audit and Examination (CRA PPU 430), Scientific Research and Experimental Development (CRA PPU 441), Film and Media Tax Credit Program (CRA PPU 442), Service Feedback Program (CRA PPU 571), and Taxpayer Relief Program (CRA PPU 580). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics, and reporting. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliance.
Retention and Disposal Standards: Under development
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CVB 186
TBS Registration Number: 20220004
Personal Information Bank Number: CRA PPU 185

Corporation Returns and Payment Processing

Description: This bank describes information related to the processing, assessment, reassessment, endorsing, verification and validation and posting of personal information filed through business and information returns, including but not limited to T2 Corporation Income Tax Returns, T5 Returns of Investment Income, T5006 Registered Labour-Sponsored Venture Capital Corporation Information Returns and Special Elections and Returns. This may include collecting and/or verifying information from provincial and federal departments or agencies. This bank also describes information concerning taxpayer payment processing options, including pre-authorized debit. Personal information may include name, contact information, financial information, signature, language, social insurance number, business number, biographical information, and other identification numbers (e.g. taxpayer identification number, and Foreign Social Security Number).
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the social insurance number, business number, Foreign Social Security Number and/or authorization for those acting on behalf of an account holder or estate. Information is stored in the CRA internal systems or databases such as; Corporation Tax Processing System (CORTAX), T2 Assessing Case Management System (CSCOR) and Special Elections and Returns System (SER). This PIB was updated in 2021.
Class of Individuals: Business owners and individuals associated to the corporations such as their employees (including students), shareholders, corporate officers, representatives and designated authorities, agents, brokers, insurers and those insured, nominees and non-residents.
Purpose: Personal information is collected pursuant to sections 150 and 220 of the Income Tax Act, subsection 229(1) of the Income Tax Regulations under the authority of section 221 of the Income Tax Act, subsection 63(1) of the Canada Revenue Agency Act, and section 7 of the Federal-Provincial Fiscal Arrangements Act, and is used to administer the business and information returns and payment processing, both for the Government of Canada and for most provinces and territories, including determining eligibility for tax credits. The social insurance number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be used for the payment of debts owed to the Crown. Where applicable, information pertaining to an individual’s indebtedness may be shared with the individual’s debtors and the courts to facilitate attachment. Information may be shared with other federal government institutions in accordance with income tax legislation, including Canada Border Services Agency (Administrative Monetary Penalty System Program, CBSA PPU 001 and Integrated Customs Enforcement System I.C.E.S., CBSA PPU 016), Global Affairs Canada (for trade purposes), Department of Finance Canada (Tax Data - Evaluation and Formulation of Fiscal Policy, FIN PPU 100,) and for policy analysis, research and evaluation of the Equalization program, Statistics Canada (for Business surveys), Innovation, Science and Economic Development Canada (Inquiries and Compliance Activities, IC PPU 050), Agriculture and Agri-Food Canada (EcoAgriculture Biofuels Capital (ecoABC Initiative) AAFC PPU 612), Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), Employment and Social Development Canada (Investigations ESDC PPU 171). Information may also be shared with provincial governments (or parts thereof) to the extent authorized by law. Personal information obtained about residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. Information may also be shared, as applicable, with internal CRA programs/activities, including: Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172),Charities Program (CRA PPU 200),Taxpayer Relief Program (CRA PPU 580), Service Feedback Program (CRA PPU 571), Business Number and Program Account Registration (CRA PPU 223), Authentication and Credential Management Service (CRA PPU 607), Non Filer Compliance (CRA PPU 025), Collections (CRA PPU 050), Voluntary Disclosures Program (CRA PPU 220), Scientific Research and Experimental Development (CRA PPU 441), Film and Media Tax Credit Program (CRA PPU 442), Small and Medium Enterprises (CRA PPU 421), CRA Internal Identity and Credential Management Services (CRA PPU 165), Competent Authority (CRA PPU 085), Criminal Investigations (CRA PPU 095), International and Large Business Income Tax Audit and Examination (CRA PPU 035), Advance Income Tax Rulings and Technical Interpretations (CRA PPU 090), Canada Pension Plan and Employment Insurance Rulings Program (CRA PPU 070), Employer Compliance (CRA PPU 120), EFILE Online Services (CRA PPU 211), Income Tax Remissions (CRA PPU 142) and, Registered Deferred Income and Savings Plans (CRA PPU 226). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (data matching, quality assurance and data integrity), statistics, compliance and enforcement risk management (including risk assessment and business intelligence), strategy development, and reports.
Retention and Disposal Standards: Records will be retained indefinitely for corporations identified as large cases or as having a gross income of over 50 million at any time, and T2 tax forms for 1971 & 1972. Other T2 forms (with a few exceptions) are retained for up to 10 years and then destroyed. Records are retained at a private-sector contractor records storage facility. Payment records will be retained for 7 years with the exception of pre-authorized debit requests which are retained at a private-sector contractor records storage facility for 10 years and is then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 225
TBS Registration Number: 003942
Personal Information Bank Number: CRA PPU 047

CRA Internal Identity and Credential Management Services

Description: This bank describes personal information related to identification and authentication services for validating the credentials of internal users of the Canada Revenue Agency (CRA) computing infrastructure including password management, the issuance of identity based Public Key Infrastructure (PKI) certificates. Certificates are used for encryption of data as well as for identification and authentication of individuals. Some certificates can be used for Digital Signature purposes. Personal information may include: name, contact information, personal record identifier (PRI) or non-Government employee identifier (NGE), unique identification code (User ID), username, partial dates of birth, employment status, tenure type, password and password recovery questions (recovery secrets), and signature. Identity and access management information may be obtained from the employee personnel file as described in Employee Personnel Record PSE 901.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide his/her PRI. Certificates are stored on computers, Smart Cards or other secure media. This PIB was updated in 2016 and was previously entitled Public Key Infrastructure (PKI) External Client Identification (CRA PPU 165) and now contains information described in the former PIB Public Key Infrastructure (PKI) Internal Client Identification (CRA PPU 216).
Class of Individuals: CRA employees, consultants, temporary help, students, and individuals hired under contract to work on behalf of CRA, as well as other individuals who are enrolled in CRA applications and/or communicate with CRA employees.
Purpose: Personal information is used to authenticate the identity of individuals, to register and assign a unique digital identifier for users, and to authorize, grant, review, revise, or withdraw access privileges to CRA systems and applications. Personal information is collected under the authority of paragraph 30(1)(a) of the Canada Revenue Agency Act, which grants the CRA responsibility for "general administrative policy" at the Agency. Personal information is also collected as required under the Policy on Government Security, in line with the agreement reached with the President of the Treasury Board.
Consistent Uses: The information may be used for electronic network monitoring purposes (see Standard PIB Electronic Network Monitoring – PSU 905. In the case of suspected security or privacy breaches, information may be shared with departmental security and access to information and privacy officials (see Standard PIB Security Incidents-PSU 939). For suspected criminal activity, information may also be disclosed to the Royal Canadian Mounted Police for investigation purposes - see institution-specific PIB Operational Case Records - RCMP PPU 005. Information relating to employees from other institutions may be shared with their respective institution. The information may also be used for statistical, research, planning, reporting, audit and evaluation purposes. Information including given name, surname, and e-mail address is published in a public repository in the Public Key Infrastructure x.500 directory and may be referred to in Certificate Revocation Lists. This public repository can be accessed from the Internet by using a Lightweight Directory Application Protocol Browser.
Retention and Disposal Standards: Certificate issued for the purpose of encryption and authentication is retained for ten (10) years following the sun setting of the certificate program. Certificates issued for the purpose of authentication only will be retained for a minimum of two (2) years following the expiry or revocation of the certificates. This is done in accordance with the Digital Signature and Confidentiality Certificate Policies for the Government of Canada PKI, V4.0 (April 3, 2006) and the Digital Signature and Confidentiality Certificate Policies for the Canada Revenue Agency PKI, V4.0 (August 25, 2006). All personal information collected for the purpose of issuing or revoking any certificate will be retained for a minimum of two (2) years following the expiry or revocation of the certificates. The retention of password and recovery questions is under development.
Record Disposition Authority: 2017/012
Related Record Number: PRN 932
TBS Registration Number: 004486
Personal Information Bank Number: CRA PPU 165

Criminal Investigations

Description: This bank describes personal information that may be collected in the conduct of criminal investigations into suspected cases of fraudulent non-compliance with the Income Tax Act (ITA), the Excise Tax Act (ETA) or any Act where CRA has been granted authority to conduct investigations. Personal information may be collected indirectly from sources other than the individual under investigation, including witnesses, third parties, informants, media reports and other public sources, credit bureaus, and other federal departments. Personal information may include: name, contact information, financial information, signature, criminal checks/history, fingerprints, social insurance number, business number, and other identification numbers such as driver’s license number and vehicle registration number, citizenship, credit history, date and place of birth, international travel history, biographical information, opinion or views of individuals, photographs, video/audio recordings and any other document or information relevant to an investigation. It may also include employee personnel information.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide their social insurance number or business number. This personal information bank was updated in 2024 and was formerly entitled Detection and Investigations. Modifications pending Treasury Board of Canada Secretariat approval.
Class of Individuals: Individuals suspected of fraudulent non-compliance with the Income Tax Act (ITA), the Excise Tax Act (ETA) or any Act where CRA has been granted authority to conduct investigations, witnesses, third parties, potentially affiliated individuals, their dependents, spouses, common-law partners, representatives, confidential informants and employees.
Purpose: Personal information is used to conduct criminal investigations into suspected cases of fraudulent non-compliance with the Income Tax Act (ITA), the Excise Tax Act (ETA) or any Act where CRA has been granted authority to conduct investigations such as the Canada Recovery Benefits Act and the Canada Worker Lockdown Benefit Act. The social insurance number is collected in accordance with the Income Tax Act and the Excise Tax Act and is used for identification purposes. CRA investigators can also obtain evidence by way of search warrants and production orders pursuant to section 487 of the Criminal Code, and may also obtain a court order to compel a taxpayer who has been charged with criminal tax offences to be fingerprinted pursuant to paragraph 2(1)(c) of the Identification of Criminals Act. Information gathering activities may include the execution of search warrants, the use of forensic software to extract data from seized computers or other electronic devices, witness interviews, any authorized automated personal information analysis, personal information matching, knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, and business intelligence analysis activities.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including Canada Border Services Agency (Intelligence Program, CBSA PPU 035), Canada Employment Insurance Commission, Employment and Social Development Canada (Social Insurance Number Register, ESDC PPU 390), Financial Transactions and Reports Analysis Centre of Canada (Financial Analysis and Disclosures, FINTRAC PPU 020), Immigration, Refugees and Citizenship Canada (Regular and official Passports, IRCC PPU 081), Public Prosecution Service of Canada (Prosecutions and Prosecution-related Activities PPSC PPU 002), Department of Justice Canada (Civil Proceedings and Legal Services JUS PPU 010), the Royal Canadian Mounted Police (Identification Services and Canadian Criminal Real Time Identification Services RCMP PPU 030) for the purposes of law enforcement (Operational Case Records RCMP PPU 005). Via the CRA’s Competent Authority Program (CRA PPU 085) or the Department of Justice’s International Assistance Group, the information may also be disclosed with various foreign governments subject to tax treaties, tax information exchange agreements, or Mutual Legal Assistance Treaties. Information may also be disclosed to other applicable provincial/territorial governments (or parts thereof) and international partners in accordance with signed information sharing agreements as authorized by law. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Individual Returns and Payment Processing (CRA PPU 005), Corporation Returns and Payment Processing (CRA PPU 047), Small and Medium Enterprises (CRA PPU 421), International and Large Business Income Tax Audit and Examination (CRA PPU 035), Offshore Tax Informant Program (CRA PPU 411), Competent Authority (CRA PPU 085), Goods and Services Tax/Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU140), Scientific Research and Experimental Development (CRA PPU 441), Collections (CRA PPU 050), Income Tax and Charity Objections, and Appeals to the Court (CRA PPU 172), Non-Filer Compliance (CRA PPU 025), and Employer Compliance (CRA PPU 120). Information may be shared with law enforcement agencies, where permitted by law. Information may also be used for program evaluation, strategy development, reporting, and for statistical purposes. Information may also be used to assess the employees’ ability to be a credible witness in Court.
Retention and Disposal Standards: Investigation case files retention rule is ten years after a case is closed, completed, approved, after which they are destroyed.

Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CPB 820
TBS Registration Number: 002752
Personal Information Bank Number: CRA PPU 095

Disability Tax Credit Program

Description: This bank describes personal information about individuals who apply for the Disability Tax Credit Program. Personal information may include: name (including previous names), signature, contact information, biographical information, social insurance number, date of birth, medical information.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals and representatives as authorize in sections 241(4)d)(ii) and 241(4)d)(iii) of the Income Tax Act, requesting information described by this bank can get the information, when providing the social insurance number, or the representative number and/or proof of authorized designated official. Information may be stored in the following CRA internal systems or databases Filenet system. This personal information bank was updated in 2018.
Class of Individuals: Individuals or authorized representatives who apply for the Disability Tax Credit for themselves, a spouse or a dependent, their parents, guardians, caregivers and medical practioners. Taxpayers who claim a disability amount on income tax returns for themselves, their spouse, a caregiver, or a dependent.
Purpose: Personal information is used to determine the eligibility for the Disability Tax Credit program through processing claims, and validation activities. Validation activities may include authorized automated personal information analysis to verify the accuracy of personal information against a reliable source within or outside the CRA. Personal information may be used for data-matching purposes with information from the Canada Child Benefits Program (CRA PPU 063) or the Children’s Special Allowances (CRA PPU 620) to determine if the Child Disability Benefit should be granted as a supplement and with the Individual Returns and Payment Processing (CRA PPU 005) to determine eligibility for various tax credits. Personal information is collected under the authority of section 118.3, 220 and 241 of the Income Tax Act. The social insurance number is collected pursuant to subsection 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including Veterans Affairs Canada (Earnings Loss VAC PPU 607 and Canadian Forces Income Supplement VAC PPU 608), and Immigration, Refugees and Citizenship Canada (Application and Assessment for Canadian Citizenship IRCC PPU 050). Information may also be shared with provincial and territorial and aboriginal governments (or parts thereof) in accordance with legislation for the administration of social and income assistance programs in addition to fiscal and policy analysis. Information may also be shared as applicable with internal CRA programs for the coordination and the administration of programs, including: Canada Child Tax Benefit (CRA PPU 063), Children’s Special Allowances (CRA PPU 620), Individual Returns and Payment Processing (CRA PPU 005), Criminal Investigations (CRA PPU 095), Service Feedback Program (CRA PPU 571), Income Tax and Charity Objections, Determinations and Appeals to the Courts (CRA PPU 172), Working Income Tax Benefit (CRA PPU 178). Information may also be shared with third parties upon consent of the taxpayer for income verification purposes. Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance, data integrity and statistical analysis), compliance and enforcement risk management, strategy development, and reports. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Paper records will be retained at a private-sector contractor records storage facility for a period of five years following the last administrative action and then destroyed. Electronically data transferred files are kept for a period of two years then archived for another 2-15 years defending on the file. Income verification request file are retained for two years and response files are kept for 180 days on tape by the Information and Technology Branch, at which point they are purged, and reused as necessary.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 647
TBS Registration Number: 20090478
Personal Information Bank Number: CRA PPU 218

Discounters program

Description: This bank describes personal information related to the administration of the Discounters program including regulating the practice of tax discounting to protect the rights and interests of individuals who use discounting services to get their income tax refunds. Personal information may include: name, contact information, language, financial information, other identification numbers such as discounter number and EFILE number, signature, and social insurance number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the discounter’s identification code. Information may be stored in the following CRA internal systems or databases: the Tax Rebate Discounting Act system, the FileNet system, the Discounters program filing system, and the CRA Electronic Letter Creation System. This PIB was created in 2016.
Class of Individuals: Tax preparers who register to obtain a discounter code, their employees, their clients, and any person having management and control of the applicants such as sole proprietor, branch manager, partner, director, officer and/or controlling shareholder.
Purpose: Personal information is collected under the authority of section 5 of the Canada Revenue Agency Act, subsection 4(2) and subparagraph 6(b)(ii) of the Tax Rebate Discounting Act, and is used for the following purposes: processing the registration of discounters including screening of tax discounters, the audit of their discounting transactions, and providing information to discounters. The Social Insurance Number is collected pursuant to the Income Tax Act, the Canada Revenue Agency Act, the Tax Rebate Discounting Act, and is used for identification purposes.
Consistent Uses: Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Individual Returns and Payment Processing (CRA PPU 005), EFILE Online Services (CRA PPU 211), Collection Actions (CRA PPU 050), and Criminal Investigations (CRA PPU 095). Lastly, information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails).
Retention and Disposal Standards: Records will be retained in the Discounters program office at headquarters or at a private-sector contractor records storage for 6 years after closure of the discounting business and are then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 218
TBS registration: 20170135
Personal Information Bank Number: CRA PPU 212

EFILE Online Services

Description: This bank describes personal information related to the registration, suitability screening and the monitoring of electronic filers, and the management of credentials used to provide authentication services for secure online program applications related to EFILE. EFILE is an automated service that permits those who prepare and file taxes on behalf of others to electronically file tax and benefit returns to the Canada Revenue Agency (CRA) directly from the software used to prepare the tax return. Personal information may include: name, contact information, Social Insurance Number (SIN), criminal checks, tax compliance history, financial information, residency, language preference, business number, discounter number, Internet Protocol (IP) Address, email address, EFILE number and password. Personal information will be verified against sources within the CRA.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide their SIN and EFILE number. Information may be stored in the following CRA internal systems or databases: Efiler Information system (EIS), Electronic Filer List Program (ELP) and the Efiler Postal Code Search (EPCS). This Personal Information Bank (PIB) was updated in 2022.
Class of Individuals: EFILE applicants (including sole proprietors, partners in partnerships and corporate officers), representatives and designated authorities, discounters and clients of electronic filers.
Purpose: Personal information is used to authenticate the identity of applicants and screen them for suitability and to issue, manage, and authenticate the EFILE number and password. The personal information is collected under the authority of sections 150 and 220 of the Income Tax Act (ITA). The SIN is collected pursuant to section 237 of the ITA and is used for identification purposes.
Consistent Uses: Information may be shared with the province of Quebec (or parts thereof) in accordance with signed information sharing agreements. Information may also be shared, as applicable, with the following internal CRA Programs: Taxpayer Relief Program (CRA PPU 580), Criminal Investigations (CRA PPU 095), International and Large Business Income Tax Audit and Examination (CRA PPU 035), Collections (CRA PPU 050), Community Volunteer Income Tax Program (CRA PPU 100), Discounters Program (CRA PPU 212), and Monitoring of Electronic Access to Taxpayer Information (CRA PPU 718). Lastly, information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, and reporting and for survey or other statistical analysis purposes.
Retention and Disposal Standards: Records will be retained for 6 years and then destroyed. For problematic cases, where the information may be required in the future, the retention time could be up to 10 years.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 216
TBS registration: 20170136
Personal Information Bank Number: CRA PPU 211

Employer Compliance

Description: This bank describes personal information related to the registration, withholding, remitting, and reporting obligations for payroll deductions, GST/HST on employee benefits, and other levies, as well as assessments levied for failure to deduct and remit amounts, including penalties and interest. This would include all accounting transactions with respect to employees’ source deductions, employers’ remittances and reconciliation, and the verification of corporate returns to ensure various claims such as, but not limited to, travel expenses, professional and consulting fees, meals and entertainment are claimed accurately on the corporate returns, in order to address non-compliance where applicable. Personal information may include: name, contact information, other identification numbers (including business number (BN), driver’s licence number, and motor vehicle registrations), language, signature, social insurance number (SIN), date of birth, date of death, medical information, employee personnel information, and financial information.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide the necessary authorization and adequate proof of identification, including a BN, and SIN. Information may be stored in the following CRA internal systems or databases: Automated Collections and Source Deductions Enforcement System (ACSES), Payroll Deductions Accounting and Collections (PAYDAC), Compliance, Measurement, Profiling and Assessment System (COMPASS) and Integrated Audit Management System (INTEGRAS). This PIB was updated in 2018.
Class of Individuals: Individuals, sole proprietors, partners in partnerships and their employees, authorized corporate officers and their employees, and authorized contact persons.
Purpose: Personal information is collected under sections 153 and 231.1 of the Income Tax Act; section 200 of the Income Tax Regulations; section 288 of the Excise Tax Act; sections 82 and 88 of the Employment Insurance Act; section 11 of the Insurable Earnings and Collection of Premiums Regulations; sections 8, 9 and 25 of the Canada Pension Plan; section 10 of the Canada Pension Plan Regulations; and section 70 of the Air Travellers Security Charge Act and is used to review or examine the books and records of businesses, including payroll accounts, to ensure that businesses are compliant with filing, remitting, reporting and withholding requirements, including the reporting of taxable benefits and the proper characterization of workers, and to ensure that GST/HST registry status and account balances are up to date. Personal information is also collected under sections 152 and 227, subsection 227(9.2), and paragraphs 227(9)(b) and 227(9)(a) of the Income Tax Act; section 296 of the Excise Tax Act; section 85, subsection 82(8), and paragraphs 82(9)(a) and 82(9)(b) of the Employment Insurance Act; section 22, subsection 21(6), and paragraphs 21(7(a) and 21(7)(b) of the Canada Pension Plan; and section 39 of the Air Travellers Security Charge Act, and is used to assess deficiencies, penalties, and interest when applicable. Furthermore, information is collected under subsections 231.5(1) and 231.2(1) of the Income Tax Act, and is used to make copies of any document that is being examined, and to send requirement for information (RFI) notices. The SIN is collected pursuant to section 237 of the Income Tax Act, section 88 of the Canada Pension Plan Regulations, and section 89 of the Employment Insurance Regulations, and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including Department of Justice Canada (Civil Proceedings and Legal Services (JUS PPU 010)). Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with signed information-sharing agreements, including Revenue Québec, and Nova Scotia Workers Compensation Board. Information may also be shared, as applicable, with internal CRA Programs including: Non-Filer Compliance (CRA PPU 025), Individual Returns and Payment Processing (CRA PPU 005), Canada Pension Plan and Employment Insurance Rulings Program (CRA PPU 070), Collections (CRA PPU 050), Small and Medium Enterprises (CRA PPU 421), GST/HST Audit and examination (CRA PPU 430), GST/HST Credit (CRA PPU 140), International and Large Business Income Tax Audit and Examination (CRA PPU 035), Criminal Investigations (CRA PPU 095), Corporate Returns and Payment Processing (CRA PPU 047), Taxpayer Relief Program (CRA PPU 580), Voluntary Disclosures Program (CRA PPU 220), Appeals Regarding the Canada Pension Plan and the Employment Insurance Act (CRA PPU 130) and Business Number and Program Account Registration (CRA PPU 223). Information may also be used or disclosed for other purposes, such as: the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (audit trails), program evaluation (quality assurance, data integrity, and training), responses to service complaints or other enquiries, compliance and enforcement risk management, strategy development, statistics, and reporting. Risk management activities may include any authorized automated information analysis, information matching and knowledge discovery outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Information is retained for two or six years after the last administrative action, depending on the activity, or the case is closed, or the expiration of all appeal procedures have been exhausted, whichever is later. The retention of records related to business intelligence activities is under development.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CVB 188
TBS Registration Number: 001948
Personal Information Bank Number: CRA PPU 120

Excise and Specialty Tax

Description: This bank describes personal information related to the licensing, audit, compliance, and regulatory review of taxpayers under the non-GST/HST portion of the Excise Tax Act, the Excise Act, the Excise Act, 2001, the Select Luxury Items Tax Act, the Importation of Intoxicating Liquors Act, the Air Travellers Security Charge Act, the Greenhouse Gas Pollution Pricing Act, and the Softwood Lumber Products Export Charge Act, 2006. Personal information may include name, contact information, financial information, date of birth, biographical information, gender, language, business number, criminal checks, user name and temporary password, and signature.
Note: Modification pending TBS approval. This PIB was updated in 2023 and was formerly entitled Excise Duties, Taxes and Special Levies Licencing, Registering and Compliance.
Class of Individuals: Sole proprietorships, partners in a partnership, authorized officers, and contact persons.
Purpose: Personal information is used to administer the excise and specialty tax program including assessing an applicant’s eligibility for the type of licence or registration required; identifying instances of non-compliance; and generation of mailing lists for technical materials. Personal information is collected under the authority of section 5 of the Canada Revenue Agency Act which gives to the CRA the mandate to support the administration and enforcement of the legislation under the responsibility of the Minister of National Revenue.
Consistent Uses: Information may be shared with other federal government institutions, including: Department of Finance Canada (for fiscal policy purposes, FIN PPU 100), Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), the Public Prosecution Service of Canada (Prosecutions and Prosecution‑related Activities, PPSC PPU 002), Canada Border Services Agency (Accounts Receivable Ledger, CBSA PPU 1501) and for the administration of Customs Act in regards to imports by licensees, Environment and Climate Change Canada in regards to the application of Part 2 of the Greenhouse Gas Pollution Pricing Act, Health Canada in regards to for the administration and enforcement of the Cannabis Act and the related amendments to the Excise Act, 2001. Information may also be shared with provincial and territorial governments (or parts thereof) for the administration and enforcement of related legislation to the extent authorized by law. Information may also be shared, as applicable, with internal CRA programs, including: Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), Service Feedback Program (CRA PPU 571), Criminal Investigations (CRA PPU 095), and International and Large Business Income Tax Audit and Examination (CRA PPU 035). Personal information may also be used for data-matching purposes, program evaluation (quality assurance and data integrity), strategy development, and reporting for other statistical analysis purposes.
Retention and Disposal Standards: Active licensee, registrant and prescribed persons information is kept on an ongoing basis. Records on individuals who have ceased to be licensed or registered are maintained at a private-sector contractor records storage facility for a period of 10 years after which they are destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA LPRAB 030
TBS Registration: 003128
Personal Information Bank Number: CRA PPU 062

Film and Media Tax Credit Program

Description: This bank describes personal information related to the verification of qualifying requirements of claims filed by corporations under the Film and Media Tax Credit Program, including the identification of non-compliance with the legislative requirements, tax laws, policies and procedures. Personal information may include: name, contact information, social insurance number (SIN), citizenship/residency status, biographical information, place of birth, date of birth, gender, financial information and other identification numbers to verify citizenship or residency status (e.g. Canadian Audio-Visual Certification Office (CAVCO) personnel number, passport, driver’s licence, etc.).
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the SIN, Business Number, and/or legal authority for those acting on behalf of an account holder or estate. Information may be stored in the following CRA internal systems or databases: Audit Information Management System. This PIB was updated in 2019.
Class of Individuals: Individuals hired by film and media tax credit claimant corporations for which salaries, wages and/or remuneration is being claimed as an eligible expense for the calculation of film and media tax credits, authorized corporate officers, contact persons, representatives and designated authorities, employees, external consultants, claim preparers.
Purpose: Personal information is used for the following purposes: to verify citizenship or residency of individuals whose salaries are being claimed as labour expenses in the calculation of the various film and media tax credits to determine the eligibility of such expenses. It is also used to verify that the salaries paid to the individuals qualify as labour expenditures for the purposes of calculating the tax credits. It is collected under the authority of sections 125.4, 125.5, 162 and subsection 150 (1) of the Income Tax Act and section 1106 of the Income Tax Regulations. It is also collected pursuant to section 63(1) of the Canada Revenue Agency Act, which allows the CRA to enter into agreements with provincial government to administer a tax measure. The SIN is collected pursuant to section 237 of the Act and is used for identification purposes as well for the determination of the individual’s citizenship or residency status.
Consistent Uses: Information may be shared with other federal government institutions in accordance with income tax legislation, including the Department of Canadian Heritage (co-administration of the film and media tax credit program with the Canadian Audio-Visual Certification Office CAVCO). Information may also be disclosed to other applicable provincial/territorial governments (or parts thereof) in accordance with signed information sharing agreements. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 172), Corporate Returns and Payment Processing (CRA PPU 047) and Criminal Investigations (CRA PPU 095). Information may also be used or disclosed for other purposes, such as the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity) and reporting.
Retention and Disposal Standards: Records will be retained for 10 years after the last administrative action at a private-sector contractor records storage facility, and then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CPB 150
TBS Registration Number: 20170001
Personal Information Bank Number: CRA PPU 442

Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit)

Description: This bank describes personal information related to the determination of an individual's eligibility and entitlement for the Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) and related benefits and credits: including the Alberta Climate Leadership Adjustment Rebate, the Newfoundland and Labrador Income Supplement, which includes the Newfoundland and Labrador disability amount and the Newfoundland and Labrador Seniors Benefit, the New Brunswick Harmonized Sales Tax Credit, the Prince Edward Island Sales Tax Credit, the Saskatchewan Low-Income Tax Credit, the British Columbia Harmonized Sales Tax Credit, the Nova Scotia Affordable Living Tax Credit, the Ontario Trillium Benefit, which includes the Ontario Sales Tax Credit, the Ontario Energy and Property Tax Credit and the Northern Ontario Energy Credit, the Ontario Seniors Homeowner Property Tax Grant, the British Columbia Climate Action Tax Credit, the Yukon Government Carbon Price Rebate – Individuals, the Northwest Territories Cost of Living Offset, the Climate Action Incentive payments, and the Advanced Canada Workers Benefit. Personal information may include name, contact information, language, date of birth, date of death, place of birth, Social Insurance Number , other identification numbers, biographical information, employment information, financial information, gender, credit history, medical information, public trustee information, citizenship information, and signature. Personal information may also include federal prison incarceration dates.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide information to confirm authorization including the social insurance number. Information may be stored in CRA internal systems or databases that record all applicable financial transactions and the reasons why a payment may have been withheld. In addition, the databank records any subsequent activity on an individual's account (e.g., changed eligibility or entitlement and additional payment issued). This PIB was updated in 2023.
Class of Individuals: Individual taxpayers, family members (dependents, spouses, common-law partners), authorized and legal representatives.
Purpose: Personal information is used for the following purpose: to determine an individual's eligibility and entitlement for the GST/HST Credit and related benefits and credits through processing, and validation activities. Validation activities may include authorized automated personal information analysis to verify the accuracy of personal information against a reliable source within or outside the CRA; including the receipt of admission dates from Correctional Service Canada (CSC PPU 025) under the authority of subsection 8(2)(a) of the Privacy Act to determine continued eligibility. Personal information is also used for payment processing purposes and payment set-offs. The authority to perform a set-off is granted under subsection 164(2) of the Income Tax Act and subsection 155(1) of the Financial Administration Act. Personal information is collected under the authority of sections 122.5,122.8, and subsection 220(1) of the Income Tax Act. The social insurance number is collected under section 237 of the ITA and is used for identification purposes. Section 61 of the Canada Revenue Agency Act allows the CRA to implement agreements with other federal, provincial and territorial governments for the purpose of carrying out an activity or program administered by the CRA.
Consistent Uses: Information may be disclosed to an individual participating in the program or their representative or an authorized designated official described in subparagraphs 241 (4)(d)(ii) and 241(4)(d)(iii) of the Income Tax Act. Information may be shared and/or verified with other federal, provincial, or territorial government institutions in accordance with legislation and signed information-sharing agreements. This includes Public Services and Procurement Canada (Receiver General Payments PWGSC PCU 712) for the issuance of payments, the Department of Finance (Tax Data – Evaluation and Formulation of Fiscal Policy FIN PPU 100) and Statistics Canada for statistical analysis. Information may be shared with third parties for secure storage purposes. Information may also be shared with third parties upon consent of the taxpayer for verification purposes. Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with legislation for the fiscal and policy analysis and program evaluation. Information may also be shared, as applicable, with internal CRA programs/activities, including: Individual Returns and Payment Processing (CRA PPU 005), Collection Action (CRA PPU 050), Canada Child Tax Benefit (CRA PPU 063), Small and Medium Enterprises (CRA PPU 421), Detection and Investigations (CRA PPU 095), Service Feedback Program (CRA PPU 571), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), Individual Refund Set-Off Program (CRA PPU 213), Taxpayer Relief Program (CRA PPU 580), Canada workers benefit (CRA PPU 178), Scientific Research and Experimental Development (CRA PPU 441). Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and data integrity), audit, evaluation, and reporting and/or statistical purposes, compliance and enforcement risk management, strategy development, and reports. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow-through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Records will be digitalized and retained at a private-sector contractor records storage facility for a period of five years following the last administrative action and then destroyed.
Record Disposition Authority: 2017/12 Canada Revenue Agency and 2018/013 Destruction of Source Records following Digitization.
Related Class of Record Number: CRA ABSB 648
TBS Registration: 003016
Personal Information Bank Number: CRA PPU 140

GST/HST Audit and Examination

Description: This bank describes personal information related to the administration of CRA’s Goods and Services Tax/Harmonized Sales Tax (GST/HST) compliance program including the administration of related provincial programs on behalf of those provinces. This may include collecting and/or verifying information from provincial and federal departments or agencies, private sector, and from public sources including newspapers and the internet. Personal information may include: name, contact information, gender, citizenship, language, credit history, date of birth, date of death, financial information, biographical information, medical information, criminal history, social insurance number, business number, other identification numbers such the pension plan number and diplomatic and consular card identification number, risk profiles, signature and internet protocol (IP) address.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the social insurance number, business number, and/or legal authority for those acting on behalf of an account holder or estate. This PIB was updated in 2023.
Class of Individuals: Individuals, sole proprietors, partners in a partnership and other business owners -both registrants and non-registrants - who have filed returns, rebate applications, and/or elections related to the GST/HST returns and rebate program, their employees, corporate officers and/or representatives.
Purpose: Personal information is used for reviews, examinations and audits at the domestic and international level to ensure compliance with Canada's tax laws. Personal information is collected and used for this purpose under the authority of the Excise Tax Act, sections 275(1), 288, 289, 289.1, 292, 295(5)(d)(i), and 295(5)(d)(ii), and the Income Tax Act, section 241(4)(d)(ii). The social insurance number is collected under the Social Insurance Number Disclosure Regulations, SOR/91-41 and section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be used to verify compliance and identify risk factors. Information may be shared with other federal government institutions, including: Department of Finance Canada (for fiscal policy purposes), Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010). Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with signed memoranda of understanding. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Individual Returns and Payment Processing (CRA PPU 005), Corporation Returns and Payment Processing (CRA PPU 047), Non-Filer Compliance (CRA PPU 025), Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), Income Tax and Charity Objections and Appeals to the Courts (CRA PPU 172), Service Feedback Program (CRA PPU 571), Detection and Investigations (CRA PPU 095), Competent Authority (CRA PPU 085), International and Large Business Income Tax Audit and Examination (CRA PPU 035). Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics and reports. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow-through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting. The social insurance number may be disclosed to other federal institutions for the purpose of administration and enforcement of the Income Tax Act in accordance with conditions provided in the written collaborative arrangements .
Retention and Disposal Standards: Information included in an audit file, including files that are set up for potential action but never audited is retained for 5 years after the appeal process is resolved and then destroyed. All other information obtained from outside sources for risk assessment purposes that do not lead to an administrative action will be destroyed after 2 years. Paper copies of personal information are stored and retained for their retention period at a private-sector facility and after the retention period, the files will be destroyed by the contractor in accordance with the terms and conditions of the contract.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CPB 476
TBS Registration Number: 20160020
Personal Information Bank Number: CRA PPU 430

GST/HST Returns and Rebates processing program

Description: This bank describes personal information related to the administration of CRA’s Goods and Services Tax/Harmonized Sales Tax (GST/HST) program including related provincial programs on behalf of some provinces. This includes verifying, validating, processing, assessing, reassessing, , and posting information filed through the GST/HST returns, and other related forms regarding rebates and/or elections. These include but are not limited to: GST/HST return (GST34), GST/HST and Quebec Sales Tax return (RC7200), General Application for Rebate of GST/HST (GST189), GST/HST New Housing Rebate Application for Owner-Built Houses (GST191), GST/HST New Residential Rental Property Rebate Application (GST524) and Election for GST/HST Reporting Period (GST20). Personal information may include: name, contact information, financial information, signature, social insurance number, other identification numbers (such as business number, and diplomatic and consular card identification number), biographical information, language, citizenship, date of birth, and internet protocol (IP) address.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request Form, individuals requesting information described by this bank may need to provide a SIN, a BN, and/or legal authority for those acting on behalf of an account holder or estate. Information may be stored in the following CRA internal business suite of systems: GST/HST Return and Adjustment Processing System, Rebates Processing System, Program Account Information System, Standardized Accounting system, Business Number system, and Business Client Communication System. This personal information bank was updated in 2019.
Class of individuals: Individuals, sole proprietors, other business owners, officers of a corporation, and/or their representatives - both registrants and non-registrants - who have filed returns, rebates, and/or elections related to GST/HST.
Purpose: Personal information is collected under the authority of Part IX of the Excise Tax Act, section 7 of the Federal-Provincial Fiscal Arrangements Act, sub-section 63(1) of the Canada Revenue Agency Act, Title I of the Act Respecting the Quebec Sales Tax (chapter t-0.1), and the Tax Administration Act (Quebec), and is used to administer and enforce the GST/HST program, including processing, assessing, validating, reassessing, and verifying GST/HST returns, various rebates, and elections, as well as administering the Quebec Sales Tax. The social insurance number is collected pursuant to Part IX of the Excise Tax Act and is used for identification purposes.
Consistent Uses: Information may be used for the payment of debts owed to the Crown. Where applicable, information pertaining to an individual’s indebtedness may be shared with the individual’s debtors and the courts to facilitate attachment. Information may be shared and/or verified on a case-by-case basis with third parties to identify or clarify missing information on GST/HST returns, rebate applications and elections. Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with signed information sharing agreements. Information may also be shared with other federal institutions in accordance with legislation including: Global Affairs Canada (Members of the Diplomatic Corps in Canada, GAC PPU 907); Department of Finance Canada (Tax Data - Evaluation and Formulation of Fiscal Policy, FIN PPU 100); Statistics Canada, (Classes of Personal Information - Business survey); Public Services and Procurement Canada (Receiver General Payments, PWGSC PCU 712); and Canada Border Services Agency (Administrative Monetary Penalty System Program, CBSA PPU 001). Information may also be shared, as applicable, with internal CRA programs/activities, including: GST/HST Rulings and Interpretations (CRA PPU 092); Corporation Returns and Payment Processing (CRA PPU 047); Business Number and Program Account Registration (CRA PPU 223); Individual Returns and Payment Processing (CRA PPU 005); Non-Filer Compliance (CRA PPU 025); Collections (CRA PPU 050); Employer Compliance (CRA PPU 120); Small and Medium Enterprises (CRA PPU 421); Voluntary Disclosures Program (CRA PPU 220); Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172); Service Feedback Program (CRA PPU 571); Taxpayer Relief Program (CRA PPU 580); Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177); International and Large Business Income Tax Audit and Examination (CRA PPU 035); GST/HST Audit and Examination (CRA PPU 430); and Criminal Investigations (CRA PPU 095). Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics, and reports. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: For documents where there is no requirement to retain a hardcopy, electronic records are retained for up to 10 years and then destroyed. Paper copies are stored at a private-sector records storage facility after processing. Paper returns and most rebates are destroyed after 5 years; some rebates are destroyed after 7 years; payment records will be retained for 7 years with the exception of information for pre-authorized debit requests which are retained at a private-sector contractor records storage facility for 10 years and are then destroyed. After the retention period, the files will be destroyed by the contractor in accordance with the terms and conditions of the contract.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 246
TBS Registration Number: 000013
Personal Information Bank Number: CRA PPU 241

GST/HST Rulings and Interpretations

Description: This bank describes personal information related to the correspondence received from GST/HST registrants or claimants, softwood lumber products export charge registrants, Greenhouse Gas Pollution Pricing Act registrants, excise tax and excise duty licensees, and other persons requesting an interpretation of a section, subsection, etc., of the Excise Tax Act, Greenhouse Gas Pollution Pricing Act, Softwood Lumber Products Export Charge Act, 2006, Excise Act, Excise Act, 2001, Air Travellers Security Charge Act, Importation of Intoxicating Liquors Act, and related Regulations, and the replies sent by the CRA. Personal information may include: name, contact information, financial information, gender, language, signature, and business number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide proof of identification including name, address, licence or registration number, and where applicable written third-party authorization. Information may be stored in the following CRA internal systems or databases: Rulings and Interpretations Tracking System. This PIB was updated in 2019. Modifications pending Treasury Board of Canada Secretariat approval.
Class of Individuals: GST/HST registrants and claimants, air travellers security charge registrants, softwood lumber products export charge registrants, Greenhouse Gas Pollution Pricing Act registrants, excise duty licensees and registrants, excise tax licensees, and their authorized representatives.
Purpose: The information is used to provide responses that address situations or issues on matters related to the Acts and Regulations. Personal information is collected under the authority of the Excise Tax Act, Greenhouse Gas Pollution Pricing Act, Softwood Lumber Products Export Charge Act, 2006, Excise Act, Excise Act, 2001, Air Travellers Security Charge Act, Importation of Intoxicating Liquors Act and the related Regulations.
Consistent Uses: Personal information provided in relation to a request may be accessed during research and analysis in the resolution of cases dealing with similar technical issues or in the preparation of other technical interpretations, rulings and publications. Information may be shared, as applicable, with internal CRA Programs/Activities, including: Corporation Returns and Payment Processing (CRA PPU 047), Good and Services Tax / Harmonized Sales Tax Credit (GST/HST Credit) (CRA PPU 140), Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), Taxpayer Relief Program (CRA PPU 580), Non-Filer Compliance (CRA PPU 025), Employer Compliance (CRA PPU 120), Criminal Investigations (CRA PPU 095), Competent Authority (CRA PPU 085), International and Large Business Income Tax Audit and Examination (CRA PPU 035) and Voluntary Disclosures Program (CRA PPU 220). If applicable, information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts e.g., program evaluation (quality assurance), compliance, data matching, enforcement risk management, strategy development, statistics and reports. Information may be shared with other federal government institutions in accordance with section 295 of the Excise Tax Act, section 211of the Excise Act, 2001, Air Travellers Security Charge Act, and section 107 of the Greenhouse Gas Pollution Pricing Act, section 84 of the Softwood Lumber Products Export Charge Act, 2006 including: Department of Finance Canada (Tax Data – Evaluation and Formulation of Fiscal Policy FIN PPU 100), Department of the Environment (relating to Part 2 of the Greenhouse Gas Pollution Pricing Act or for the formulation or evaluation of policies) and Department of Justice Canada (Civil Proceedings and Legal Services JUS PPU 010). Information may also be disclosed to other applicable provincial/territorial governments in accordance with signed taxpayer information sharing agreements.
Retention and Disposal Standards: Rulings and interpretations are retained at a private-sector contractor records storage facility for 20 years and then transferred to Library and Archives Canada for historical purposes.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA LPRAB 140 and CRA LPRAB 816
TBS Registration Number: 003777
Personal Information Bank Number: CRA PPU 092

Identity Protection

Description: This bank describes personal information related to the unauthorized third-party use of taxpayer information with the Canada Revenue Agency. Personal information may include: social insurance number, biographical information, contact information, date of birth, date of death, financial information, gender, language, name, other identification numbers (including driver’s license, passport, health cards and status cards).
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide information to confirm authorization, including the social insurance number. This personal information bank was created in 2024. Registration pending Treasury Board of Canada Secretariat approval.
Class of Individuals: Individual taxpayers, including non-residents of Canada, and their family members (dependents, spouses, common-law partners). Also includes representatives and/or delegated authorities.
Purpose: Personal information is used for the following purpose: to conduct taxpayer verification to ensure compliance withthe filing requirements of individuals as outlined in the Income Tax Act (ITA). Personal information is collected under the authority of the Income Tax Act, the Rental Housing Benefit Act, the Dental Benefit Act, the Canada Revenue Agency Act, the Canada Recovery Benefit Act, and the delegation instrument issued pursuant to section 11 of the Department of Employment and Social Development Act to the Canada Revenue Agency (CRA) in respect of the Canada Recovery Benefit Act, signed October 2, 2020, the Canada Emergency Response Benefit Act, and the delegation instrument issued pursuant to section 11 of the Department of Employment and Social Development Act to the CRA in respect of the Canada Emergency Response Benefit Act, signed April 3, 2020, the Canada Emergency Student Benefit Act, and the delegation instrument issued pursuant to section 11 of the Department of Employment and Social Development Act to the CRA in respect of the Canada Emergency Student Benefit Act, signed May 12, 2020, the Canada Workers Lockdown Benefit Act, and the delegation instrument issued pursuant to section 11 of the Department of Employment and Social Development Act to the CRA in respect of the Canada Workers Lockdown Benefit Act, signed December 2, 2021. The social insurance number is collected pursuant to the Income Tax Act, Canada Emergency Response Benefit Act, Canada Emergency Student Benefit Act, Canada Recovery Benefit Act, Canada Workers Lockdown Benefit Act, the Rental Housing Benefit Act, Dental Benefit Act, and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and/or signed information-sharing agreements, including Public Services and Procurement Canada (Receiver General Payments PWGSC PCU 712), Employment Social Development Canada (Employment Insurance Claim Files ESDC PPU 151, Social Insurance Number Register ESDC PPU 390, Benefit and Overpayment File ESDC PPU 180 ), Department of Finance Canada (Tax Data – Evaluation and Formulation of fiscal Policy FIN PPU 100), and Statistics Canada (T1 Business (Self-employed) StatCan PPU 137 and T1 Enhanced Database StatCan PPU 138). Information may also be shared, as applicable, with internal CRA programs, including: Individual Returns and Payment Processing (CRA PPU 005), Criminal Investigations (CRA PPU 095), Service Feedback Program (CRA PPU 571), Public Communications (PSU 914), Collections (CRA PPU 050), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), Small and Medium Enterprises (CRA PPU 421), Non-Filer Compliance (CRA PPU 025), Employer Compliance (CRA PPU 120), Canada Emergency Benefits, Canada Recovery Benefits, Canada Worker Lockdown Validation (CRA PPU 183), Canada Dental Benefit (CRA PPU 644), Recovery Benefits: Canada Recovery Benefit, Canada Recovery Sickness Benefit, and Canada Recovery Caregiving Benefit (CRA PPU 642), Canada Emergency Student Benefit (CRA PPU 641), Canada Emergency Response Benefit (CRA PPU 640), Subsidy Initiatives For Business Entities (CRA PPU 231), EFILE Online Services (CRA PPU 211), One-time top-up to the Canada Housing Benefit (CRA PPU 621), Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), Business Number and Program Account Registration (CRA PPU 223), Authentication and Credential Management Service (CRA PPU 607), Access to Information Act and Privacy Act Requests (PSU 901), Security Incidents and Privacy Breaches (PSU 939) and the Matching Program. Information may also be used or disclosed for other purposes, such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), compliance and enforcement risk management, program evaluation (quality assurance and statistical analysis), strategy development, and reports. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques, to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliance, and workload development.
Retention and Disposal Standards: Records will be retained at a private sector records storage facility for 10 years after a case is closed or after expiration of all appeal periods and then are destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CVB 180
TBS Registration Number: Pending registration
Personal Information Bank Number: CRA PPU 182

Income Tax and Charity Objections, and Appeals to the Courts

Description: This bank describes personal information related to the resolution of objections and appeals to income tax and charities assessments, reassessments, and determinations. Personal information may include: name, biographical information, contact information, citizenship status, residency status, credit information, date of birth, date of death, marital status, employee personnel information, financial information, language, medical information, tax account/filing information, opinion or views of, or about, individuals, signature, employment status, social insurance number, business number, and other identification numbers.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: the subject and date of correspondence, social insurance number, legal authority for those acting on behalf of an account holder or estate, and business number. This personal information bank was updated in 2024. Modification pending Treasury Board of Canada Secretariat approval.
Class of Individuals: Individual taxpayers including non-residents, sole proprietors, partners, other business owners and their employees, shareholders, corporate officers, representatives and designated authorities, agents, brokers, insurers, those insured, and nominees who will file an objection or an appeal to the courts of Canada related to assessments and/or reassessments of Income Tax, Canada Child Benefits determinations, and charities status.
Purpose: Personal information is collected under the Authority of sections 220 and 241of the Income Tax Act, and sections 81.15 and 275 of the Excise Tax Act and is used for the following purpose: to resolve income tax and charity objections and appeals; determine eligibility for the GST/HST credit, Canada Child benefit, and Canada workers benefit. The social insurance number is collected pursuant to section 237 of the Income Tax Act and Part IX of the Excise Tax Act is used for identification purposes.
Consistent Uses: Information may be shared with other federal government departments in accordance with legislation, including the Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), federal courts of Canada, and Department of Finance (Tax Data – Evaluation and Formulation of Fiscal Policy, FIN PPU 100). Information may also be disclosed to Revenu Québec, foreign governments for which there is a Tax Treaty, and with provincial/territorial governments. Information may also be used or disclosed to third parties named in a civil proceeding (see subsection 241(4) of the Income Tax Act). Information may also be shared, as applicable, with internal CRA programs/activities, and local offices involved in the objections and appeals such as: Collections (CRA PPU 050), Individual Returns and Payment Processing (CRA PPU 005), T3 Assessment program (CRA PPU 015), Tax-free Savings Account (CRA PPU 054), Specialty Business Returns (CRA PPU 224), GST/HST Returns and Rebates Program (CRA PPU 241), Canada Child Benefits (CRA PPU 063), Disability Tax Credit (DTC) (CRA PPU 218), Working Income Tax Benefit (CRA PPU 178), Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU 140), and Underused Housing Tax (Personal Information Bank under development). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, data matching, strategy development, statistics and reporting.
Retention and Disposal Standards: Case file records are retained for ten years after the appeal period with regard to the decision on a case made in the highest court has been exhausted. Records are then destroyed. When cases are heard before a court, such as the Tax Court of Canada, case files and records produced by the CRA for the court are retained for two years after the file closes and transferred to Library and Archives Canada.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA APP 545
TBS Registration Number: 20120419
Personal Information Bank Number: CRA PPU 172

Individual Returns and Payment Processing

Description: This bank describes personal information that is used for the administration and enforcement of federal and provincial income tax legislation including the verification, validation, processing, and assessment of tax-related and benefit-related information received from individual taxpayers, including non-residents, sole proprietors and partners in partnerships, as well as from third party sources, including representatives of employers, financial institutions, trust companies and government institutions. This bank also describes information concerning taxpayer payment processing options, including pre-authorized debit. Personal information may include: name, contact information, credit history, biographical information, citizenship status, date of birth, date of death, financial information, medical information, incarceration dates, other identification numbers (business number, individual tax number, temporary taxation number, EFILER number, trustee individual number, old age security number, tax/pension account number), signature, social insurance number, filing information, internet protocol(IP) address, consent for organ and tissue donor contact, consent for Elections Canada contact, and language.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the social insurance number, temporary taxation number, individual tax number, and legal authority for those acting on behalf of an account holder or estate. This personal information bank was updated in 2023.
Class of Individuals: Individual taxpayers including non-residents; family members (dependants, spouses, common-law partners), sole proprietors, partners in partnerships, representatives, individuals who act as contacts for employers, financial institutions, trust companies and trustees on behalf of an individual who is in bankruptcy. It also includes individuals eligible for veterans affairs disability programs.
Purpose: The personal information is collected under the authority of sections 150, 220 and 241 of the Income Tax Act, and section 7 of the Federal-Provincial Fiscal Arrangements Act; and is used to process individual taxpayer income tax returns, including initial assessments, payment processing, validations, accounting, and adjustments for the federal government and for most provinces and territories, including determining eligibility for various tax credits, benefits and rebates; including COVID-19 relief measures governed by legislative authority. Validation activities may include authorized automated personal information analysis to verify the accuracy of personal information against a reliable source within or outside the CRA; including the receipt of eligible individuals from Veterans Affairs Canada (VAC MVA 820) under the authority of 241(4)(h.1) of the Income Tax Act to determine eligibility for the COVID-19 one-time payment for persons with disabilities. The social insurance number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes. Information is also collected under subsection 92(2) of the Canada Pension Plan and Parts I, IV and VII.1 of the Employment Insurance Act, self-employed individuals are required to file a return if subject to Canada Pension Plan contributions and/or Employment Insurance premiums on self-employed earnings. Under the section 46.1 of the Canada Elections Act, we also collect individual’s consent for Elections Canada to add the individual to the registered voters list. Personal information is shared and received as section 61 of the Canada Revenue Agency Act allows the Agency to enter into contracts, agreements or other arrangements with governments, public or private organizations and agencies or any person in the name of His Majesty in right of Canada or in its own name for the purposes of the above activities.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including Statistics Canada (Longitudinal Administrative Databank StatCan PPU 112, Longitudinal Immigration Database StatCan PPU 135 and Census of Population and National Household survey StatCan PPU 005), Department of Justice Canada (Civil Proceedings and Legal Services JUS PPU 010, Garnishment Registry JUS PPU 150 Family Orders and Agreements Enforcement Assistance JUS PPU 125), Department of Finance Canada (Fiscal Policy Analysis FIN PPU 100), Canada Border Services Agency (Receivable Ledger PPU 1501), Employment and Social Development Canada (administration of a one-time payment to persons with disabilities for reasons related to COVID-19 relief measures, Social Insurance Number Register ESDC PPU 390, Old Age Security Program ESDC PPU 116, Employment Insurance Claim Files ESDC PPU 151, Benefit Overpayment File ESDC PPU 180, and for the administration of the Canadian Dental Care Plan by ESDC on behalf of Health Canada Personal Information Bank Pending), Agriculture and Agri-Food Canada (Net Income Stabilization Account AAFC PPU 183), Elections Canada (Voter Registration and Identification Elections PPU 037), Veterans Affairs Canada (Earnings Loss VAC PPU 607), Canadian Forces (Income Supplement VAC PPU 608), Immigration, Refugees and Citizenship Canada (Application and Assessment for Canadian Citizenship IRCC PPU 050) and with Public Services and Procurement Canada (Receiver General Payments PWGSC PCU 712). Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with signed information sharing agreements and Information may also be shared with third parties upon consent of the taxpayer for income verification purposes. Information may also be shared, as applicable, with internal CRA Programs including: Corporation Returns and Payment Processing (CRA PPU 047), Business Number and Program Account Registration (CRA PPU 223), Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) and Related Benefits and Credits (CRA PPU 140), Canada Child Benefits (CRA PPU 063), Working Income Tax Benefit (CRA PPU 178), Disability Tax Credit Program (CRA PPU 218), Children’s Special Allowances (CRA PPU 620), Tax-Free Savings Account (CRA PPU 054), Taxpayer Relief Program (CRA PPU 580), Income Tax and Charity Objections and Appeals to the Courts (CRA PPU 172), Service Feedback Program (CRA PPU 571), Appeals regarding the Canada Pension Plan and the Employment Insurance Act (CRA PPU 130), Employer Compliance (CRA PPU 120), Part XIII Non-Resident Withholding Program (CRA PPU 094), Non-Filer Compliance (CRA PPU 025), Criminal Investigations (CRA PPU 095), International and Large Business Income Tax Audit and Examination (CRA PPU 035), Small and Medium Enterprises (CRA PPU 421), Voluntary Disclosures Program (CRA PPU 220), Collections (CRA PPU 050), Competent Authority (CRA PPU 085), Charities Program (CRA PPU 200) Canada Pension Plan and Employment Insurance Rulings Program (CRA PPU 070), Registered Deferred Income and Savings Plan (CRA PPU 226), Advance Income Tax Rulings and Technical Interpretations (CRA PPU 090), Remissions (CRA PPU 142), Individual Refund Set-Off Program (CRA PPU 213), Monitoring of Electronic Access to Taxpayer Information (CRA PPU 718) and Authentication and Credential Management Service (CRA PPU 607), One-time top-up to the Canada Housing Benefit (CRA PPU 621), Canada Dental Benefit (CRA PPU 644). Where applicable, information pertaining to an individual’s indebtedness may be shared with the tax filer’s debtors and the courts to facilitate attachment. Lastly, information may also be used or disclosed for CRA corporate purposes including the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, business intelligence, analytics, and may be used for data-matching purposes, reporting and for survey or other statistical analysis purposes.
Retention and Disposal Standards: The retention period is of 10 years after activity is complete, and then destroyed. Income verification request files are retained for two years and response files are kept for 180 days on tape by the Information and Technology Branch, at which point they are purged, and reused as necessary.

Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 217
TBS Registration Number: 002014
Personal Information Bank Number: CRA PPU 005

Individual Refund Set-Off Program

Description: This bank describes personal information that is used to process set-offs under the Refund Set-off program, including information received from the taxpayer and from other federal, provincial and territorial government institutions. The information is used to identify individuals who owe amounts to certain federal, provincial or territorial government institutions, to apply tax refunds and certain credits that would be payable to these individuals against their debts, and to notify the individuals of this action. Personal information may include: name, date of birth, biographical information, gender, contact information, financial information, other identification numbers, and the social insurance number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: the social insurance number and/or legal authority for those acting on behalf of an account holder or estate. This personal information bank was updated in 2021.
Class of Individuals: Individuals, including non-residents, in respect of whom a set-off request has been received by the CRA.
Purpose: Personal information is used to apply a tax refund or credit to a debt due to His Majesty in the right of Canada or in right of a province or a territory. The authority to perform a set-off is granted under subsection 164(2) of the Income Tax Act and subsection 155(1) of the Financial Administration Act. Legal authority for the collection of the social insurance number is provided under Section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with subparagraph 241(4)(d)(xiii) of the Income Tax Act and signed information sharing agreements including: Atlantic Canada Opportunities Agency (Grants and Contributions ACOA PPU 005), Canada Mortgage and Housing Corporation (Housing Rehabilitation and Renovation CMHC PPU 035, National Housing Act Insured Loans Files CMHC PPU 040, Rural and Native Housing Program/Client Information CMHC PPU 030), Canada Revenue Agency (PSE 904), Immigration, Refugees and Citizenship Canada (Immigration Loans Program CIC PPU 007), Correctional Service of Canada (Claims CSC PPU 120), Global Affairs Canada (Financial Assistance for Distressed Canadians GAC PPU 032), National Capital Commission (Property Management and Property Tenant Records NCC PPU 051), Public Prosecution Service of Canada (National Fine Recovery Program PPSC PPU 001), Public Services and Procurement Canada (Receiver general payments PWGSC PCU 712), Royal Canadian Mounted Police (RCMP Police Car Accidents/claims by or against the RCMP - RCMP PPU 075), Agriculture and Agri-Food Canada, Bank of Canada, Canada Border Services Agency, Canada Economic Development, Canadian Food Inspection Agency, Department of Justice Canada, Employment and Social Development Canada, Fisheries and Oceans Canada, Innovation, Science and Economic Development, National Defence, Parole Board of Canada, Statistics Canada, Transport Canada, Treasury Board of Canada Secretariat, Natural Resources Canada, Public Safety Canada and Veterans Affairs Canada for refund set-off purposes. Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with signed information sharing agreements. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU 140), Working Income Tax Benefit (CRA PPU 178), Tax-Free Savings Account (CRA PPU 054), EFILE Online Services (CRA PPU 211), Discounters Program (CRA PPU 212), Monitoring of Electronic Access to Taxpayer Information (CRA PPU 718) and Collections (CRA PPU 050). Lastly, information may also be used or disclosed for CRA corporate purposes including the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, may be used for data-matching purposes and reporting.
Retention and Disposal Standards: Records will be destroyed after 6 years of inactivity (financial and/or non-financial).
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 219
TBS Registration Number: 20210078
Personal Information Bank Number: CRA PPU 213

International and Large Business and Offshore and Aggressive Tax Planning Income Tax Audits and Examination

Description: This bank describes information that is used for verification of compliance and the administration and enforcement of provisions under the Income Tax Act for large businesses, and taxpayers who have cross-border transactions with related parties or who have foreign affiliates or issues involving international transactions of unreported foreign income and undisclosed assets. The information is received from corporations, partnerships, trusts and individuals, and includes, but is not limited to information received through the Reportable Transaction Information return (RC312), Foreign Information returns (T1141, T1142, T106, T1134, and T1135), Tax Shelter forms (T5001, T5003, and T5004), Rollover Analysis System (T2057, T2058, T2059), Electronic Funds Transfers by financial entities or money service businesses, Country-by-Country reports, and various other forms and elections. Personal information may also be collected during an audit and indirectly from sources other than the taxpayer. This may include collecting and/or verifying information from federal and provincial departments or agencies, private sector, and from public sources including newspapers and the internet. Personal information may include name; contact information, gender, citizenship, language, date of birth, date of death, credit history, financial information, biographical information; signature, social insurance number, business number and other identification numbers.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the social insurance number, business number and/or legal authority for those acting on behalf of an account holder or estate. This personal information bank was updated in 2019. Information may be stored in CRA internal systems or databases including, but not limited to the, Integrated Risk Assessment System, Foreign Reporting Requirements Management System, and Integras.
Class of Individuals: Individual taxpayers including non-residents, family members (dependents, spouses, common-law partners), sole proprietors, partners in a partnership, corporate officers, employees’ persons under examination, shareholders, representatives and designated authorities, agents, trustees, settlors, beneficiaries, tax shelter promoters and advisors, and tax informants.
Purpose: The personal information is used to administer the International and Large Business and Offshore and Aggressive Tax Planning income tax programs, including all related compliance activities. Personal information is collected pursuant to sections 85(1), 85(2), 97(2), 231.1, 231.2, 231.4, 231.6, 231.7, 233.3, 233.8, 237.1, 237.3, 244.2, 163.2 of the Income Tax Act, section 285.1, subsection 289(3), and Part IX of the Excise Tax Act, and subsection 220(1) of the Income Tax Act and 275(1) of the Excise Tax Act, and section 61 of the Canada Revenue Agency Act. The social insurance number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with income tax legislation, including Department of Finance Canada (Tax Data - Evaluation and Formulation of Fiscal Policy, FIN PPU 100), Statistics Canada (Longitudinal Administrative Databank StatCan PPU 112), Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), and the Public Prosecution Service of Canada (National Fine Recovery Program, PPSC PPU 001). Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with signed information sharing agreements to the extent authorized by law. Personal information obtained about residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. Information may also be shared, as applicable, with internal CRA programs, including: Individual Returns and Payment Processing (CRA PPU 005), Corporation Returns and Payment Processing (CRA PPU 047), Advance Income Tax Rulings and Technical Interpretations (CRA PPU 090), Business Number and Program Account Registration (CRA PPU 223), Charities Program (CRA PPU 200), Collections (CRA PPU 050), Competent Authority (CRA PPU 085), GST/HST Audit and Examination (CRA PPU 430), Scientific research and Experimental Development (CRA PPU 441), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), Service Feedback Program (CRA PPU 571), Small and Medium Enterprises (CRA PPU 421), T3 Assessment program (CRA PPU 015), Taxpayer Relief Program (CRA PPU 580), Criminal Investigations (CRA PPU 095), Non-Filer Compliance (CRA PPU 025), and Voluntary Disclosures Program (CRA PPU 220). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics and reporting. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow-through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Audit files are retained for five years after the appeal process is resolved and then destroyed. Records related to valuations are retained for seven years and then are destroyed. Data received from financial institutions related to electronic funds transfers is retained for 10 years and then destroyed. Paper records are stored and retained at a private-sector contractor records storage facility. All other information obtained from outside sources for risk assessment purposes that do not lead to an administrative action will be destroyed after two years. However, as the program is still relatively new, the time retention for third party information obtained by Offshore Compliance is currently under development.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CPB 415
TBS Registration Number: 002016
Personal Information Bank Number: CRA PPU 035

Leads Program

Description: This bank describes personal information related to the intake, processing, assessment, and validation of information received by the Leads Program on alleged tax and benefits cheating. Personal information may include: biographical information, contact information, credit history, date of birth, employee personnel information, financial information, gender, language, medical information, name, opinion or views of, or about, individuals, other identification numbers, photos, place of birth, and social insurance number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide their social insurance number business number or trust number. This personal information bank was updated in 2023. Modifications pending Treasury Board of Canada Secretariat approval.
Class of Individuals: Individual taxpayers, businesses, and charities, who engage in alleged tax and benefits cheating.
Purpose: Personal information is used for the following purpose: detection, identification and enforcement of potential violations of the Income Tax Act, Excise Tax Act and/or other related tax laws. Personal information is collected under the authority of subsection 220(1) of the Income Tax Act and subsection 275(1) of the Excise Tax Act. The social insurance number is collected pursuant to the Income Tax Act and the Excise Tax Act, and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and/or signed information-sharing agreements, including Employment and Social Development Canada (Employment Benefits, Support Measures and Other Programs, ESDC PPU 293). Information (or part thereof) may also be disclosed to other applicable provincial/territorial governments (or part thereof) in accordance with signed taxpayer information sharing agreements such as Revenu Quebec. Information may also be shared, as applicable, with internal CRA programs, including: Non-Filer Compliance (CRA PPU 025); Collections (CRA PPU 050); Scientific Research and Experimental Development (CRA PPU 441); Criminal Investigations (CRA PPU 095); Small and Medium Enterprises (CRA PPU 421); GST/HST Returns and Rebates Processing Program (CRA PPU 241); GST/HST Audit and Examination (CRA PPU 430); Part XIII Non-Resident Withholding Program (CRA PPU 094); International and Large Business Income Tax Audit and Examination (CRA PPU 035); Monitoring of Electronic Access to Taxpayer Information (CRA PPU 718); Disability Tax Credit Program (CRA PPU 218); Charities Program (CRA PPU 200); Employer Compliance (CRA PPU 120); Recovery Benefits: Canada Recovery Benefit, Canada Recovery Sickness Benefit, Canada Recovery Caregiving Benefit (CRA PPU 642); Subsidy Initiatives for Business Entities (CRA PPU 231); Canada Dental Benefit (CRA PPU 644); Excise and Specialty Tax (CRA PPU 062); Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU 140); One-time-top-up to the Canada Housing Benefit (CRA PPU 621); Canada Dental Benefit (CRA PPU 644), Underused Housing Tax (UHT) Program (PIB under development); and Security Incidents and Privacy Breaches (PSU 939). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics and reporting. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Records where the subject of the lead cannot be validated are retained for a period of 2 years from the date that the file was received. These records are then destroyed. Records where the subject of the lead can be validated are retained for a 10-year period from the date the file was last reviewed. Once a record meets its retention criteria, it is then sanitized for reporting purposes by keeping the lead identification number and capture date. This sanitized record becomes permanent and is retained indefinitely. Records destruction is completed through an agreement with Library and Archives Canada.
Records destruction is completed through an agreement with Library and Archives Canada.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CPB 428
TBS Registration: 20220005
Personal Information Bank Number: CRA PPU 423

Monitoring of electronic access to taxpayer information

Description: This bank describes personal information used to monitor employee accesses to taxpayer information (and other similar information) to ensure that all accesses were in accordance with their assigned workload and duties. Personal information may include: name, date of birth, contact information, user ID, biographical information, personal record identifier, employee personnel information, social insurance number, business number and other program account numbers. Screen captures may also include additional taxpayer and other similar information such as, but not limited to, citizenship status, credit information, date of death, financial information, medical information and gender.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: social insurance number, business number, other program account numbers and/or personal record identifier. Information is stored in the following CRA internal system(s) or database(s): Enterprise Fraud Management. This personal information bank was updated in 2019.
Class of Individuals: Employees of the Agency, and other individuals using the Agency’s information systems, including: students, contract staff and agency personnel; taxpayers whose information is recorded in audit trails or captured transactions.
Purpose: Personal information is used to detect and proactively identify questionable transactions of employees viewing and manipulating taxpayer and other sensitive information through the application of business intelligence and is collected under the authority of Paragraph 30(1)(a)(d) and Section 51(1)(f),(g) and (i) of the Canada Revenue Agency Act; Sections 220, and 241(1) of the Income Tax Act; Sections 275 and 295(2) of the Excise Tax Act; Sections 7, 8 and 9 of the Excise Act; Sections 19 and 84(2) of the Softwood Lumber Products Exports Charge Act; and Sections 10(1) and 11 of the Children’s Special Allowances Act. The social insurance number is collected pursuant to the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with the employee’s immediate supervisor or manager to review if the transactions were in accordance with the employee’s assigned workload and duties. The information may be used to conduct internal investigations if there are questionable transactions. Refer to bank Security Incidents and Privacy Breaches - PSU 939 for details. Information may also be used to substantiate any disciplinary action taken where violation of the Agency’s Policies is determined. Refer to bank Discipline – PSE 911 for details. Information may also be used or disclosed for other purposes, such as: research, planning, audit and evaluation, and reporting.
Retention and Disposal Standards: Records will be retained for the current fiscal year, plus four years after which they are destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: PRN 931
TBS Registration number: 20180024
Personal Information Bank Number: CRA PPU 718

Non-Filer Compliance

Description: This bank describes personal information related to non-filers’ (individuals, businesses, corporations, and trusts) income tax and information returns to assist in investigations, and other compliance actions taken under the Income Tax Act (ITA) to ensure compliance where all individuals, businesses, corporations and trusts file the required returns, and to analyze and identify compliance trends, emerging issues and the factors underlying non-compliance behaviour. This may include collecting and/or verifying information from provincial, territorial and federal institutions, the private sector, and from public sources including the internet. Personal information may include: name, biographical information, citizenship status, credit history, financial information, gender, social insurance number (SIN), contact information, language, other identification numbers (business number (BN), driver’s license), date of death and date of birth.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the SIN, BN, date of birth, and/or legal authority for those acting on behalf of an account holder or estate. Information may be stored in the following CRA internal systems or databases: System Universal Delpac System (SUDS) and the Automated Trust System (ATS). This PIB was updated in 2018.
Class of Individuals: Individual taxpayers including non-residents, their family members (dependents, spouses, common-law partners), sole proprietors, partners in a partnership, other business owners, shareholders, corporate officers, representatives, designated authorities and trustees.
Purpose: Personal information is collected under the authority of sections 231.1, 231.2, 231.7, and subsections 150(2), 152(7), 220(1), 238(1) and 238(2) of the ITA, and section 61 of the Canada Revenue Agency Act, and is used to detect, identify, and effectively address instances of non-compliance, and to encourage voluntary compliance. The SIN is collected pursuant to section 237 of the ITA and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including: Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), and Public Prosecution Service of Canada (Prosecutions and Prosecution-related Activities, PPSC PPU 002). Information may also be shared with provincial and territorial governments (or parts thereof), in accordance with legislation and signed information- sharing agreements. Information may also be shared, as applicable, with internal CRA Programs/Activities including: Criminal Investigations (CRA PPU 095), Business Number and Program Account Registration (CRA PPU 223), Corporation Returns and Payment Processing (CRA PPU 047), Individual Returns and Payment Processing (CRA PPU 005), Advance Income Tax Rulings & Technical Interpretations (CRA PPU 090), Collections (CRA PPU 050), GST/HST Audit and Examination (CRA PPU 430), Taxpayer Relief Program (CRA PPU 580), T3 Assessment program (CRA PPU 015) and Employer Compliance (CRA PPU 120). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics, and reporting. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Records are currently retained at a private-sector contractor records storage facility for 7 years after case is closed or after expiration of all appeal periods and are then destroyed. The retention of records related to Business intelligence activities is under development.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CVB 181
TBS Registration Number: 003542
Personal Information Bank Number: CRA PPU 025

Office of the Taxpayers' Ombudsperson

Description: This bank describes personal information related to taxpayers' complaints to the Office of the Taxpayers' Ombudsperson, regarding the service they received from the Canada Revenue Agency. Personal information may include: name, contact information, signature, language, and complainants’ CRA Service complaint file.
Note: This Personal Information Bank was updated in 2021.
Class of Individuals: Individuals, businesses, corporations, charities, trusts, estates, persons who pay taxes or persons who are exempt from taxes, persons eligible to receive an amount as a benefit, or receive a service from the CRA, and their representatives.
Purpose: Personal information is collected under the authority of Order in council P.C. 2020-0703 and is used to confirm identity of the complainant, process complaints, to conduct independent and impartial examinations of the complaints, and to provide recommendations for resolution and improved service to taxpayers.
Consistent Uses: Information may be shared, as applicable, with internal CRA Programs/Activities, including the CRA Ombudsperson Liaison Office, as well as Ministerial correspondence officials. Information may also be used for the following purposes: follow-up, creating an inventory of complaints, program evaluation, and to identify and analyze systemic service-related issues and trends. Aggregate information is published in the Taxpayers' Ombudsperson's Annual Report to Parliament.
Retention and Disposal Standards: Records will be retained for 5 years following the last administrative action and are then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA OTO 330
TBS Registration Number: 20090527
Personal Information Bank Number: CRA PPU 222

Offshore Tax Informant Program

Description: This bank describes personal information related to CRA’s Offshore Tax Informant Program, which allows the CRA to give financial awards to individuals who provide information related to major international tax non-compliance that leads to the collection of taxes owing. Personal information may include: name; contact information; date of birth; occupation; financial information (including details provided to CRA by tax informants); social insurance number; other identification numbers (including business numbers, partnership numbers, trust account numbers; and signature.
Class of Individuals: Individual taxpayers who engage in offshore financial activities; their family members (dependents, spouses, common-law partners) and associates; authorized representatives, signing officers of a corporation, trust or of a partnership; and tax informants.
Purpose: Personal information is collected under the authority of the Income Tax Act and the Excise Tax Act and is used to administer the Offshore Tax Informant Program. The social insurance number is used for identification purposes pursuant to section 237 of the Income Tax Act.
Consistent Uses: Personal information may be used and disclosed in relation to the administration or enforcement of the Income Tax Act or the Excise Tax Act including the following programs within CRA: Individual Returns and Payment Processing (CRA PPU 005); Corporation Returns and Payment Processing (CRA PPU 047); Small and Medium Enterprises (CRA PPU 421); Criminal Investigations (CRA PPU 095); International and Large Business Income Tax Audit and Examination (CRA PPU 035); Non-Filer Compliance (CRA PPU 025); Competent Authority (CRA PPU 085), and the Voluntary Disclosures Program (CRA PPU 220). Personal information may be shared with other federal government institutions in accordance with legislation and with provincial and territorial governments (or parts thereof) in accordance with signed information sharing agreements. Personal information about residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics and reporting. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Records related to the Offshore Tax Informants program is retained for seven years after file is closed.
Record Disposition Authority Number: 2017/012
Related Class of Record Number: CRA CPB 415
TBS Registration: 20180023
Personal Information Bank Number: CRA PPU 411

One-time top-up to the Canada Housing

Description: This bank describes personal information related to individuals who apply for the One-time top-up to the Canada Housing Benefit including their dependants, spouse or common-law partner, and authorized representative. Personal information may include: name, contact information, language, social insurance number, date of birth, date of death, employment information, financial information, rental information, biographical information, other processing information related to the application, internet protocol address and attestation to the eligibility requirements on the program.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide information to confirm authorization, including the social insurance number. Information may be stored in CRA internal systems or databases which record all applicable financial transactions and the reasons why a payment may have been withheld. In addition, the databank records any subsequent activity on an individual's housing benefit account (e.g. changed eligibility or entitlement and additional payment issued). This Personal Information Bank (PIB) was reviewed in 2023.
Class of Individuals: Individuals, or representatives, who apply for the One-time top-up to the Canada Housing Benefit, if applicable a spouse or common-law partner, and their dependents.
Purpose: Personal information is used for the following purpose: to determine an individual's eligibility and entitlement for the One-time top-up to the Canada Housing Benefit through processing and validation activities. Validation activities may include authorized automated or manual personal information analysis to verify the accuracy of the information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to maintain the integrity of child and family benefits and credits programs. Personal information is also used for payment processing purposes and also to undertake measures to recoup funds that should not have been paid. Personal information is collected under the authority of the Rental Housing Benefit Act and section 241(4)(d)(xxi) of the Income Tax Act. The social insurance number is collected pursuant to section 13 of the Rental Housing Benefit Act and is used for identification purposes. Section 61 of the Canada Revenue Agency Act allows the CRA to implement agreements with other federal, provincial, and territorial governments for the purpose of carrying out an activity or program administered by the CRA.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and signed information-sharing agreements, including Public Services and Procurement Canada (Receiver General Payments PWGSC PCU 712) for the issuance of payments. Department of Finance Canada (Tax Data – Evaluation and Formulation of fiscal Policy FIN PPU 100) and Statistics Canada for statistical analysis. Information may also be shared with third parties, such as the applicant’s landlord, for verification purposes. Information may also be shared, as applicable, with internal CRA programs, including Collections (CRA PPU 050), Small and Medium Enterprises (CRA PPU 421), Criminal Investigations (CRA PPU 095), Non-Filer Compliance (CRA PPU 025), Employer Compliance (CRA PPU 120), Public Communications (CRA PSU 914), Service Feedback Program (CRA PPU 571), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), Individual Returns and Payment Processing (CRA PPU 005), Leads Program (CRA PPU 423) and Individual Refund Set-Off Program (CRA PPU 213). Information may also be used or disclosed for other purposes, such as for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and statistical analysis), strategy development, and reports.
Retention and Disposal Standards: Paper records will be retained at a private-sector records storage facility for a period of six years following the last administrative action and then destroyed. Electronic records will be retained for a period of six years following the last administrative action and then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 626
TBS Registration Number: 20230027
Personal Information Bank Number: CRA PPU 621

Part XIII Non-Resident Withholding Program

Description: This bank describes personal information related to the withholding, remitting and reporting obligations of Part XIII tax. Part XIII of the Income Tax Act requires Part XIII tax to be withheld on certain types of passive or investment income paid to non-residents by Canadian payers (e.g. pension payments, rental income, dividends). Personal information may include: name, contact information, citizenship status, language, social insurance number, other identification numbers (e.g. non-resident account number, individual tax number, business number, and trust number), date of birth, date of death, credit history, financial information, medical information, and signature.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide their account number, as well as the full name and address on the account. Information may be stored in the following CRA internal systems or databases: Non-Resident Source Deductions System. This personal information bank was updated in 2021.
Class of Individuals: Canadian payers of non-resident income (subject to Part XIII tax); and non-resident individuals including their spouses or common-law partners, their dependents, and their representatives.
Purpose: Personal information is used to administer the Part XIII Non-Resident Withholding Program including elections and undertakings. Personal information is collected under the authority of Part XIII, sections 212 through 218.1, of the Income Tax Act. The social insurance number is collected pursuant to section 237 and subsection 220(1) of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and/or information-sharing agreements, including: Employment and Social Development Canada (Old Age Security ESDC PPU 116, and Canada Pension Plan Program ESDC PPU 146), and Public Services and Procurement Canada (Receiver general payments PWGSC PCU 712). Information may also be shared with provincial and territorial governments (or parts thereof) to the extent authorized by law. Information may also be shared, as applicable, with internal CRA programs, including: Collections (CRA PPU 050), Criminal Investigations (CRA PPU 095), Small and Medium Enterprises (CRA PPU 421), Individual Returns and Payment Processing (CRA PPU 005), Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), International and Large Business Income Tax Audit and Examination (CRA PPU 035), Competent Authority (CRA PPU 085), Service Feedback Program (CRA PPU 571), T3 Assessment Program (CRA PPU 015), Corporation Returns and Payment Processing (CRA PPU 047), GST/HST Returns and Rebates program (CRA PPU 241), Specialty Business Returns (CRA PPU 224), Voluntary Disclosure Program (CRA PPU 220) and Taxpayer Relief Program (CRA PPU 580). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (audit trails), program evaluation (quality assurance, data integrity, and training), compliance and enforcement risk management, strategy development, statistics and reporting. Risk management activities may include: any automated personal information analysis; personal information matching; knowledge discovery techniques; verifying the accuracy of personal information against a reliable source within or outside the CRA; verifying flow through reporting; business intelligence; and risk analysis in order to identify non-compliance.
Retention and Disposal Standards: Records will be retained for up to seven years (depending on the type of information) at a private-sector contractor records storage facility.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CVB 189
TBS Registration Number: 004464
Personal Information Bank Number: CRA PPU 094

Personnel Security Screening - CRA

Description: This bank describes information that is related to security screening assessments of individuals working or applying for work with the Canada Revenue Agency. Personal information may include name(s), contact information, biographical information, biometric information (e.g., fingerprints, digital photographs, etc.), character assessments (e.g., loyalty, trustworthiness, etc.) citizenship status, credit information, criminal checks/history, law enforcement record checks, criminal associations, open-source intelligence, date of birth, gender, educational information, employee identification number, employee personnel information, financial information including tax enforcement and compliance information, other identification numbers, opinions and views of, or about, individuals, physical attributes, place of birth, signature, and military service information. The bank may also describe personal information about any immediate relatives, including name, contact information, date of birth and death, and relationship to applicant.
Note: The CRA has discontinued the Reliability Status Plus (RS+) security screening level effective January 1, 2018, and has adopted the Treasury Board of Canada Secretariat (TBS) Security Screening Standard. As such, this personal information bank was deregistered in 2023 and the personal information is now described in the TBS standard PIB entitled Personnel Security Screening (PSU 917).
Class of Individuals: General public, including volunteers, all current and former employees, contractors, immediate relatives, current and former spouse/common law partner, agency, casual employees, and students, individuals who give character references (including neighbours), current/former employers and associates.
Purpose: Personal information is used to support decisions for granting or reviewing for cause the reliability status, security clearance or site access of individuals working or applying to work through appointment, assignment or contract. A review for cause may result in the revoking of the individual’s reliability status, security clearance or site access. Personal information is collected pursuant to paragraph 30(1) (a) of the Canada Revenue Agency Act and as required under the Policy on Government Security.
Consistent Uses: Where applicable, information, including fingerprints, may be shared with the RCMP and CSIS to conduct the requisite checks and/or investigation in accordance with the Policy on Government Security; refer to the following institution-specific personal information banks: for the RMCP (Forensic Science and Identification Services and Canadian Criminal Real Time Identification Services CMP PPU 030), for CSIS (Security Assessments/Advice SIS PPU 005). The security screening status may be shared with Human Resources officials to update the individual's personnel file, refer to Standard Personal Information Bank Employee Personnel Record - PSE 901. Information may be shared, with the following internal CRA Programs to verify individual’s compliance with tax laws: Individual Returns and Payment Processing (CRA PPU 005), Criminal Investigations (CRA PPU 095), Collections (CRA PPU 050). Information may be shared with entities outside the federal government, including credit bureaus. Some information may be used or disclosed for program evaluation.
Retention and Disposal Standards: Records are retained at a private-sector contractor records storage facility for 2 years after the last administrative action and then are destroyed. If the records contain adverse information and/or the individual’s security status or clearance was denied or revoke, they are retained for 10 years after the last administrative action and then are destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: PRN 920 and PRN 931
TBS Registration Number: 20140040
Personal Information Bank Number: CRA PPU 917

Recovery Benefits: Canada Recovery Benefit, Canada Recovery Sickness Benefit, and Canada Recovery Caregiving Benefit

Description: This bank describes personal information related to the Canada Recovery Benefit, Canada Recovery Sickness Benefit and Canada Recovery Caregiving Benefit, income support payments for workers affected by the COVID-19 (coronavirus) pandemic. Personal information may include: name, contact information, mailing address, social insurance number, banking information, date of birth, date of death, eligibility indicators, application details, and incarceration status.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide their social insurance number. Information may be stored in CRA internal systems or databases, including: Agency Management System /Credential Management System AMS/CMS, T1 IDENT system, My Account Portal, HCCS IVR, TSAD-I, BI Renewal, and the Direct Deposit enrolment service.
Class of Individuals: Individuals who apply for the Canada Recovery Benefit, Canada Recovery Sickness Benefit, or Canada Recovery Caregiving Benefit.
Purpose: Personal information is used to determine an individual's eligibility for the Canada Recovery Benefit, Canada Recovery Sickness Benefit, and Canada Recovery Caregiving Benefit, for authorizing payment, and to ensure compliance. Personal information is collected under the authority of the Canada Recovery Benefit Act, and the delegation instrument issued pursuant to section 11 of the Department of Employment and Social Development Act to the Canada Revenue Agency in respect of the Canada Recovery Benefit Act, signed October 2, 2020, as well as section 241(5)(vii.6) of the Income Tax Act. The social insurance number is collected under section 25 of the Canada Recovery Benefit Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and/or signed information-sharing agreements, including Public Services and Procurement Canada (Receiver General Payments PWGSC PCU 712), Employment and Social Development Canada (Employment Insurance Claim Files ESDC PPU 151), Department of Finance Canada (Tax Data – Evaluation and Formulation of fiscal Policy FIN PPU 100) and Statistics Canada for statistical analysis. Information may also be shared, as applicable, with internal CRA Programs including: Individual Returns and Payment Processing (CRA PPU 005), Individual Returns Compliance (PIB under development), Small and Medium Enterprises (CRA PPU 421), Collections (CRA PPU 050), Criminal Investigations (CRA PPU 095), Service Feedback Program (CRA PPU 571), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), Non-Filer Compliance, CRA PPU 025, Trust Accounts Compliance (CRA PPU 120), Leads Program (CRA PPU 423), and with Public Communications (PSU 914). Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and statistical analysis), strategy development, and reports.
Retention and Disposal Standards: Records are retained for 6 years after the tax year in which the benefit is filed and are then destroyed.
Record Disposition Authority: 2017/012 (replaces 92/005)
Related Class of Record Number: CRA ABSB 649
TBS Registration Number: 20220006
Personal Information Bank Number: CRA PPU 642

Registered Deferred Income and Savings Plans

Description: This bank describes personal information submitted by the plan administrator relating to the registration and monitoring of registered deferred income and savings plans, including: registered pension plans, deferred profit sharing plans, registered education savings plans, registered disability savings plans, supplementary unemployment benefit plans, registered retirement savings plans, registered retirement income funds, registered investments, tax-free savings accounts, pooled registered pension plans, and first home savings accounts. Personal information may include: name, contact information, social insurance number, other identification numbers (specimen plan number, plan registration number, account number, business number, contract number), financial information, financial institution information, signature, medical information, language, citizenship status, residency, gender, relationship to a plan beneficiary, date of birth, and date of death.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: social insurance number, business number, and/or legal authority for those acting on behalf of an account holder or estate. This personal information bank was updated in 2023.
Class of Individuals: Individual taxpayers including family members (spouses, dependents, common-law partners) and their representatives; primary caregivers; holders; individuals who act as or are contacts for: employers, trustees, agents, brokers, insurers and those insured, nominees, insurance companies, trust companies, financial institutions, and pension plan administrators; subscribers; members; successor members; survivors; beneficiaries; and promoters of registered deferred income and savings plans.
Purpose: Personal information is collected under the authority of the Income Tax Act and is used to register and monitor deferred income and savings plans in accordance with the Income Tax Act and related regulations and rules. The social insurance number is collected in accordance with the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including Employment and Social Development Canada (Canada Education Savings Program ESDC PPU 506, Canada Disability Savings Program ESDC PPU 038), Department of Finance (Personal Income Taxation FIN PPU 100) and the Office of the Superintendent of Financial Institutions (Reporting Obligations OSFI PPU 020). Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with signed information sharing agreements and with plan administrators. Information may also be shared, as applicable, with internal CRA programs including: Corporation Returns and Payment Processing (CRA PPU 047), T3 Assessment Program (CRA PPU 015) and Individual Returns and Payment Processing (CRA PPU 005). Information may also be used or disclosed for audit, program evaluation, strategy development, research, data matching and statistical purposes. A listing of all registered investments was previously available publicly in the Canada Gazette. It is now published on the registered investments administration portion of the savings and pension plan administration webpage.
Retention and Disposal Standards: Paper records are maintained at a private contractor records storage facility. Information is retained for as long as the plan is registered. Once the plan is terminated, the information will be retained for an additional 10 years following the Agency’s final correspondence and then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA LPRAB 117
TBS Registration Number: 20090532
Personal Information Bank Number: CRA PPU 226

Remissions

Description: This bank describes personal information related to requests for remission consideration. Remission is a rare and extraordinary measure that allows the Governor in Council to provide full or partial relief from tax, interest, penalty, or other debt, where relief is warranted. Generally, all means available within the applicable legislation should be exhausted before remission relief is considered such as an objection, appeal to the Tax Court of Canada (or the Federal Court) or a request under the taxpayer relief provisions of the Income Tax Act or the Excise Tax Act. Personal information is submitted voluntarily by the requestor or has been collected by other CRA programs in the usual course of their business activities. Personal information may include: name, biographical information, citizenship status, contact information, credit history, date of birth, date of death, education information, financial information, gender, language, medical information, place of birth, place of death, signature, social insurance number, and other identification numbers, including business number and trust number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, taxpayers requesting information described by this bank must provide their name, address, social insurance number, business number or trust number, license or registration number, and where applicable, written third party authorization, and the subject and date of the requested correspondence/document. Information may be stored in the following CRA internal systems or databases: Enterprise Correspondence, Correspondence and Issues Management System, Rulings and Interpretations Tracking System, and Legislative Information Tracking System. This personal information bank was updated in 2021 and includes the remission activities formerly held under GST/HST Rulings and Interpretations (CRA PPU 092).
Class of Individuals: Individual requesters, their spouses or common-law partners, and/or their dependents, authorized representatives, sole proprietors, partners in a partnership, corporate officers, shareholders, trustees and beneficiaries; GST/HST registrants and rebate claimants; excise duty licensees and registrants; excise tax licensees; and registrants for other levies.
Purpose: Personal information is used to review all remission requests for the relief of federal income tax, GST/HST, excise taxes, duties or other levies, penalties, interest or other debts paid or payable under legislation administered by the CRA such as the Income Tax Act and the Excise Tax Act in order to make a recommendation to the Director General, Assistant Commissioner or Minister. Personal information is also used to prepare a draft remission order, examined by the Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), and then submitted to the Commissioner and the Minister, in turn, for their approval. Only then will the submission be sent to the Privy Council Office to be brought before the Treasury Board (Governor in Council) for consideration. The SIN is collected pursuant to the Income Tax Act and will be used for identification purposes only. The subsections 23(2) and 23(2.1) of the Financial Administration Act provides the Governor in Council with the legislative authority to grant remission on the recommendation of the appropriate Minister. The Minister of National Revenue is the appropriate Minister to consider remission of amounts under legislation administered by the CRA such as the Income Tax Act and the Excise Tax Act.
Consistent Uses: The information may be accessed during the research and analysis of remission requests. Information may also be shared with other federal government institutions in accordance with section 241 of the Income Tax Act, the Income Tax Regulations and section 295 of the Excise Tax Act including: Department of Finance Canada (Tax Data – Evaluation and Formulation of Fiscal Policy, FIN PPU 100) and Employment and Social Development Canada (Universal Child Care Benefit, ESDC PPU 102). Information (or part thereof) may also be disclosed to other applicable provincial/territorial governments in accordance with signed taxpayer or registrant information sharing agreements such as the Ontario Ministry of Finance. And lastly, information can be shared, as applicable, with internal CRA Programs/Activities, including: Corporation Returns and Payment Processing (CRA PPU 047), Individual Returns and Payment Processing (CRA PPU 005), Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST Credit) (CRA PPU 140), GST/HST Rulings and Interpretations (CRA PPU 092), Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177), Taxpayer Relief Program (CRA PPU 580), Non-Filer Compliance (CRA PPU 025), Employer Compliance (CRA PPU 120), Criminal Investigations (CRA PPU 095), Competent Authority (CRA PPU 085), International and Large Business Income Tax Audit and Examination (CRA PPU 035) Appeals Regarding the Canada Pension Plan and the Employment Insurance Act (CRA PPU 130), Canada Child Benefits (CRA PPU 063), Canada Pension Plan and Employment Insurance Rulings Program (CRA PPU 070), Charities Program (CRA PPU 200), Collections (CRA PPU 050), GST/HST Audit and Examination (CRA PPU 430), GST/HST Returns and Rebates Program (CRA PPU 241), Income Tax and Charity Objections, and appeals to the Courts (CRA PPU 172), Small and Medium Enterprises (CRA PPU 421), T3 Assessment program (CRA PPU 015) and Voluntary Disclosures Program (CRA PPU 220). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, and reports.
Retention and Disposal Standards: Records are retained at a private sector records storage facility for 20 years and are then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA LPRAB 700
TBS Registration: 20170147
Personal Information Bank Number: CRA PPU 142

Scientific Research and Experimental Development

Description: This bank describes information related to the verification of qualifying requirements of claims filed by individuals or businesses under the Scientific Research and Experimental Development Program, and identification of non-compliance with the legislative requirements, tax laws, policies and procedures. Personal information may include name (first and last names), contact information (address, phone number, fax number, and email address), social insurance number, other identification numbers (business number, GST/HST number, and trust account number), biographical information (qualifications, education and experience, position, title and trade of individuals directly involved in the scientific research and experimental development project(s)), financial information (salary and wages, and payments made to a third party) and signature.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the social insurance number, business number, or trust account number and legal authority for those acting on behalf of an account holder or estate. . This personal information bank was updated in 2024.
Class of Individuals: Scientific Research and Experimental Development claimants including owners of sole proprietorships, partners in a partnership, and individuals involved in the projects being claimed, authorized corporate officers, contact persons, representatives and designated authorities, employees, external consultants, and claim preparers.
Purpose: Personal information is collected pursuant to sections 37, 150, 162 and 248(1) of the Income Tax Act and is used for verification of compliance, administration and enforcement of the Scientific Research and Experimental Development Program requirements. The social insurance number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with income tax legislation, including Department of Finance Canada (Tax Data – Evaluation and Formulation of Fiscal Policy, FIN PPU 100) and Statistics Canada (for statistical data). Information may also be shared with provincial government institutions in accordance with the Memorandum of Understanding between the Canada Revenue Agency (CRA) and the province regarding the administration of the provincial research and development tax credits. Information may also be shared, as applicable, with internal CRA Programs/Activities, including Individual Returns and Payment Processing, (CRA PPU 005), Corporation Returns and Payment Processing (CRA PPU 047), T3 Assessment program (CRA PPU 015), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), Criminal Investigations (CRA PPU 095), Collections (CRA PPU 050), Non-Filer Compliance (CRA PPU 025), Small and Medium Enterprises (CRA PPU 421) and, Employer Compliance (CRA PPU 120). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics and reports. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting. The social insurance number may be disclosed to other federal institutions for the purpose of administration and enforcement of the Income Tax Act to the extent authorized by law.
Retention and Disposal Standards: T1 records are retained for 5 years after the last administrative transaction at a private-sector contractor records storage facility, and then destroyed. T2 records, T3 records and partnership records are retained for 10 years after the last administrative transaction at a private-sector contractor records storage facility, and then destroyed. All other information obtained from outside sources for risk assessment purposes that do not lead to an administrative action will be destroyed after 2 years.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CPB 155
TBS Registration Number: 20140076
Personal Information Bank Number: CRA PPU 441

Service Feedback Program

Description: This bank describes personal information related to the processing of service-related complaints, including problem resolution, and referrals to the Ombudsperson Liaison Office regarding a variety of issues that have not been resolved through regular procedures, including the quality and timeliness of service provided by CRA. Personal information may include: name, contact information, biographical information, language, citizenship status, , date of birth, date of death, financial information, medical information, employment information, signature, social insurance number, business number, other identification numbers and opinion or views of, or about, individuals.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: proof of identification showing an individual's or business' name, address, identification number and/or, in the case of a representative, proof of authorization. This PIB was updated in 2024. Modifications pending Treasury Board of Canada Secretariat approval.
Class of Individuals: Individuals, businesses and benefit recipients including non-residents, or their authorized representatives, who submit a formal service-related complaint to the CRA or the Office of the Taxpayers’ Ombudsperson, or request assistance with an issue that has not been resolved through regular procedures, or submit a compliment or suggestion to the CRA related to services.
Purpose: Personal information is collected for the purpose of resolving a complaint or problem, or ensuring a compliment or suggestions are considered by the CRA. Personal information is collected under the authority of section 5 of the Canada Revenue Agency Act which gives to the CRA the mandate to support the administration and enforcement of the legislation under the responsibility of the Minister of National Revenue, including Part I of the Canada Pension Plan, Part IV of the Employment Insurance Act, collection of debts under the Canada Student Financial Assistance Act and the Canada Student Loans Act. More specifically, section 220 of the Income Tax Act and section 275 of the Excise Tax Act authorize the CRA to collect personal information for purposes related to the administration and enforcement of these acts. Personal information collected is used to administer the Service Feedback Program. The social insurance number is collected pursuant to section 237 of the Income Tax Act and section 275 of the Excise Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with written consent by the taxpayer (individual and business), benefit recipient and/or their representative, including Members of Parliament. Information may also be shared, as applicable, with internal CRA programs/activities, including CRA program areas and regional offices involved in the complaint, as well as Ministerial correspondence officials for routing of response and the Office of the Taxpayers’ Ombudsperson (CRA PPU 222). Information may also be used or disclosed for other purposes, such as: follow-up, creating an inventory of complaints, corporate reporting, evaluation, and to identify and analyze systemic service-related issues and trends. Information may also be disclosed to other applicable provincial/territorial governments (or parts thereof) in accordance with signed taxpayer information sharing agreements. Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, data matching, strategy development, statistics and reporting.
Retention and Disposal Standards: Personal information from a service feedback record is retained for two (2) years after the last administrative use and then destroyed.

Record Disposition Authority: 2017/012
Related Class of Record Number: CRA APP 575
TBS Registration Number: 002024
Personal Information Bank Number: CRA PPU 571

Small and Medium Enterprises

Description: This bank describes personal information related to administration and enforcement of the Income Tax Act, including identification of non-compliance, audit enforcement activities, taxpayer assistance, and education pertaining to small and medium businesses, and to non-resident taxpayers. The information is received from individuals, trusts, partnerships, and corporations, and includes, but is not limited to, information received through income tax returns, information returns, and forms. Personal information may also be collected during an audit and indirectly from sources other than the taxpayer. This may include collecting and verifying information from federal and provincial departments or agencies, the private sector, and public sources including newspapers and the Internet. Personal information may include: name, contact information, citizenship, language, credit history, date of birth, date of death, financial information, biographical information, medical information, risk profiles, criminal history, gender, Business Number (BN), trust number, partnership number, signature, and Social Insurance Number (SIN).
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request Form, individuals requesting information described by this bank may need to provide the SIN, BN, and legal authority for those acting on behalf of an account holder or estate. This Personal Information Bank (PIB) was updated in 2018.
Class of Individuals: Individual taxpayers including non-residents, family members (dependents, spouses, common-law partners), sole proprietors, partners in a partnership, other business owners, corporate officers, representatives and designated authorities, agents, trustees, settlors, and beneficiaries.
Purpose: Personal information is collected under the authority of Section 61 of the Canada Revenue Agency Act; subsections 85(1), 85(2), 97(2), sections 153, 162, 163.2, 212, 220, 227, 230-233.3, 237.1, 237.3, 244.2, Part XII.2, Part XIII, and Part XIII.2 of the Income Tax Act and subsection 98(3), 99(1), 275(1), and section 285.1, 288, 289, 289.1, and Part IX of the Excise Tax Act; and is used to administer the small and medium enterprises program, including identification of non-compliance, audit enforcement activities, taxpayer assistance, and education, and section 7 of the Federal-Provincial Fiscal Arrangements Act. The SIN is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with income tax legislation, including: Canada Border Services Agency (Administrative Monetary Penalty System Program, CBSA PPU 001), Department of Finance Canada (Tax Data – Evaluation and Formulation of Fiscal Policy, FIN PPU 100); Statistics Canada (for statistical data); Innovation Science and Economic Development Canada (Estate Files under the Bankruptcy and Insolvency Act, IC PPU 058); Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010); Public Prosecution Service of Canada (National Fine Recovery Program, PPSC PPU 001); Office of the Auditor General of Canada (Performance Audit Files, OAG PPU 002); Financial Transactions and Reports Analysis Centre of Canada (Compliance of Reporting Entities, FINTRAC PPU 028); and Immigration, Refugees, and Citizen ship Canada. Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with signed memoranda of understanding. Personal information obtained about residents of countries with which Canada has a comprehensive income tax convention or Tax information exchange agreements - Canada.ca may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Individual Returns and Payment Processing (CRA PPU 005); Tax-Free Savings Account (CRA PPU 054); T3 Assessment program (CRA PPU 015); Corporation Returns and Payment Processing (CRA PPU 047); Business Number and Program Account Registration (CRA PPU 223); Goods and Services Tax/Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU 140); Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177); Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172); Taxpayer Relief Program (CRA PPU 580); Collections (CRA PPU 050); Non-Filer Compliance (CRA PPU 025); Employer Compliance (CRA PPU 120); Criminal Investigations (CRA PPU 095); Competent Authority (CRA PPU 085); International and Large Business Income Tax Audit and Examination (CRA PPU 035); Scientific Research and Experimental Development (CRA PPU 441); Service Feedback Program (CRA PPU 571); GST/HST Audit and Examination (CRA PPU 430); Charities Program (CRA PPU 200); and Voluntary Disclosures Program (CRA PPU 220). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics and reporting. Risk management activities may include any authorized automated personal information analysis, personal information matching, and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow-through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Audit files are retained for five years after the appeal process is resolved and then destroyed. All other information obtained from outside sources for risk assessment purposes that do no lead to an administrative action will be destroyed after two years. Paper records are stored and retained at a private-sector contractor records storage facility.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CPB 452
TBS Registration Number: 20140083
Personal Information Bank Number: CRA PPU 421

Specialty Business Returns

Description: This bank describes personal information related to the processing, assessment, reassessment, endorsement, validation, verification, and posting of information filed through business returns (including but not limited to: Excise Duty Returns, Excise Tax Returns, Softwood Lumber Products Export Charge Returns and Air Travellers Security Charge Returns, and information returns (T5013 FIN, Partnership Information Return) and in the administration of provisions under the Income Tax Act, Excise Tax Act, Excise Act, Excise Act, 2001, Air Travellers Security Charge Act, and Softwood Lumber Products Export Charge Act, 2006. This bank also describes information concerning taxpayer payment processing options, including pre-authorized debit. Personal information may include name, contact information, financial information, signature, language, citizenship status, social insurance number (SIN), business number (BN), and trust number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide the SIN, BN, trust number and/or legal authority for those acting on behalf of an account holder or estate. Information may be stored in the following CRA internal systems or databases: Business Number System, T1 Individual Identification data base, Standardized Accounting, and Other Levies system. This PIB was updated in 2019.
Class of Individuals: Sole proprietors, partners in a partnership, other business owners and their employees, shareholders, corporate officers, representatives and designated authorities, agents, brokers, insurers and those insured, nominees.
Purpose: Personal information is collected pursuant to section 150 and section 220 of the Income Tax Act, subsection 229(1) of the Income Tax Regulations under the authority of section 221 of the Income Tax Act, subsections 5(2) and 5(3) of the Excise Tax Act, section 78 of the Excise Tax Act, section 36 of the Excise Act, section 160 and 161 of the Excise Act, 2001, section 17 of the Air Travellers Security Charge Act, section 26 of the Softwood Lumber Products Export Charge Act, 2006, and section 70 of the Greenhouse Gas Pollution Pricing Act, 2018. The personal information is used to administer the business and information returns and the payment processing both for the Government of Canada and for most provinces and territories, including determining eligibility for tax credits and rebates. The SIN is collected pursuant to the Income Tax Act and Part IX of the Excise Tax Act and is used for identification and authentication purposes.
Consistent Uses: Information may be used for the payment of debts owed to the Crown. Where applicable, information pertaining to an individual’s indebtedness may be shared with the individual’s debtors and the courts to facilitate attachment. Information may be shared with other federal government institutions in accordance with income tax and excise legislation, including Canada Border Services Agency, (Administrative Monetary Penalty System Program CBSA PPU 001), Department of Finance Canada (Tax Data – Evaluation and Formulation of fiscal Policy FIN PPU 100), Statistics Canada (for statistical data), Department of Justice (Civil Proceedings and Legal Services JUS PPU 010), Public Prosecution Service of Canada (National Fine Recovery Program PPSC PPU 001), and the Office of the Auditor General of Canada (Performance Audit Files, OAG PPU 002). Information may also be shared with provincial and territorial governments (or parts thereof) to the extent authorized by law. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Individual Returns and Payment Processing (CRA PPU 005), Goods and Services Tax / Harmonized Sales tax credit (GST/HST Credit) (CRA PPU 140), Taxpayer Relief Program (CRA PPU 580), Non-Filer Compliance(CRA PPU 025), Employer Compliance (CRA PPU 120), Criminal Investigations (CRA PPU 095), Competent Authority (CRA PPU 085), International and Large Business Income Tax Audit and Examination (CRA PPU 035) , Business Number and Program Account Registration (CRA PPU 223), Small and Medium Enterprises (CRA PPU 421), Scientific Research and Experimental Development (CRA PPU 441), GST/HST Rulings and Interpretations program (CRA PPU 092), Excise Duties, Taxes and Special Levies Licencing and Compliance (CRA PPU 062), GST/HST Audit and Examination (CRA PPU 430), Service Feedback Program (CRA PPU 571), Collections (CRA PPU 050), and Voluntary Disclosures Program (CRA PPU 220). Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, statistics and reports. Risk management activities may include any authorized automated personal information analysis, personal information matching purposes land knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting.
Retention and Disposal Standards: Records will be retained at a private-sector contractor records facility as permanent documents for businesses involved with the import, manufacture, and distribution of tobacco products. Records for the T5013 partnerships will be retained for 5 years. Records for Excise Duty Returns, Excise Tax Returns, Softwood Lumber Products Export Charge Returns, Air Travellers Security Charge Returns, and Fuel Charge forms will be retained for 5 years. Payment records will be retains for 7 years with the exception of pre-authorized debit requests which are retain at a private-sector contractor records storage facility for 10 years and is then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 228
TBS registration Number: 000014
Personal Information Bank Number: CRA PPU 224

Subsidy Initiatives For Business Entities

Description: This bank describes personal information related to the processing, assessment, and validation of the COVID-19 Subsidy Initiatives for Business Entities. The Subsidy Initiatives for Business Entities are composed of the Canada Emergency Wage Subsidy, the Canada Recovery Hiring Program, the Canada Emergency Rent Subsidy, the Hardest-Hit Business Recovery Program, and the Tourism and Hospitality Recovery Program. These programs are COVID-19-related initiatives aimed at enabling eligible employers who have experienced reductions in revenue with a subsidy to cover part of their wage expenses allowing employers to hire new employees or to re-hire workers previously laid off as a result of COVID-19 and to help with rent or property expenses. Personal information may include: name, business number, contact information, financial information, employment information, signature, attestation, and internet protocol address.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide the necessary authorization and a business number. This PIB was updated in 2023. Pending approval.
Class of Individuals: Individuals, sole proprietors, partners in partnerships, authorized corporate officers, and authorized representatives.
Purpose: Personal information is used for the following purpose: to determine a business’s eligibility and entitlement, process, assess and validate the Covid 19 subsidy initiatives for business entities through processing and validation activities. Validation activities may include authorized automated or manual personal information analysis to verify the accuracy of the information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to maintain the integrity of the programs. Personal information is also used for payment processing purposes and also to undertake measures to recoup funds that should not have been paid. Personal information is collected under the authority of section 125.7 of the Income Tax Act. Section 61 of the Canada Revenue Agency Act allows the CRA to implement agreements with other federal, provincial, and territorial governments for the purpose of carrying out an activity or program administered by the CRA.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and/or signed information-sharing agreements, including Department of Finance Canada (Tax Data - Evaluation and Formulation of Fiscal Policy, FIN PPU 100) and Statistics Canada for statistical analysis, and Public Services and Procurement Canada (Receiver General Payments, PWGSC PCU 712) for the issuance of payments. Information may also be shared, as applicable, with internal CRA programs, including: Business Number and Program Account Registration (CRA PPU 223), Specialty Business Returns (CRA PPU 224), Corporation Returns and Payment Processing (CRA PPU 047), Employer Compliance (CRA PPU 120), Small and Medium Enterprises (CRA PPU 421), International and Large Business Income Tax Audit and Examination (CRA PPU 035), GST/HST Returns and Rebates Program (CRA PPU 241), and Collections (CRA PPU 050), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), T3 Assessment Program (CRA PPU 015), Individual Returns and Payment Processing (CRA PPU 005), Advance Income Tax Rulings and Technical Interpretation (CRA PPU 090). Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g., audit trails), program evaluation (quality assurance and statistical analysis), strategy development, and reports.
Retention and Disposal Standards: Records are retained for 6 years after the last administrative action and then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 230
TBS Registration Number: 20240001
Personal Information Bank Number: CRA PPU 231

T3 Assessment program

Description: This bank describes personal information that is collected in relation to the creation of and assessment of trust accounts. Personal information may include: name, contact information, date of death, social insurance number, trust account number, business number, language preference, residency status, biographical information, signature and financial information.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank must provide: trust account number, signature, and legal authority for those acting on behalf of the trustee or custodian. Information may be stored in the following CRA internal systems or databases: The Automated Trust System and related databases, the Automated Subsidiary Ledger system, and the Agency Data Warehouse. This personal information bank was updated in 2019.
Class of Individuals: Settlor (the person setting up the trust), beneficiaries of a trust and trustees which can include an executor, administrator, assignee, receiver, custodian or liquidator who owns or controls property for some other person, and their representatives.
Purpose: Personal information is used to facilitate the verification, validation, processing, assessment and reassessment of T3 Trust Income Tax Returns and related schedules and Special Returns and the collection of taxes pertaining to trusts. Personal information is collected under the authority of section 150 and section 220 of the Income Tax Act. The social insurance number is collected pursuant to 248(1) definition of graduated rate estate (c) of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with the Income Tax Act such as Statistics Canada (Administrative Data, StatCan PPU 136), Department of Finance (for the formulation and evaluation of fiscal policy), Public Service and Procurement Canada (Receiver General Payments, PWGSC PCU 712), Agriculture and Agri-food Canada (Net Income Stabilization Account, AAFC PPU 183), Office of the Auditor General of Canada (Performance audits, OAG PPU 002), and Employment and Social Development Canada (Canada Pension Plan Program ESDC PPU 146, Old Age Security Program ESDC PPU 116, Employment Insurance Databank ESDC PPU 501). Information may also be disclosed to other applicable provincial/territorial governments (or parts thereof) in accordance with signed taxpayer information sharing agreements. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Advance Income Tax Rulings and Technical Interpretations (CRA PPU 090), Taxpayer Relief Program (CRA PPU 580), Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172), Individual Returns and Payment Processing (CRA PPU 005), Employer Compliance (CRA PPU 120), Small and Medium Enterprises (CRA PPU 421), Business Number and Program Account Registration (CRA PPU 223), Criminal Investigations (CRA PPU 095), Collections (CRA PPU 050), Non-filer Compliance (CRA PPU 025), Part XIII Non-resident Withholding Program (CRA PPU 094), International and Large Business Income Tax Audit and Examination (CRA PPU 035), and Service Feedback Program (CRA PPU 571). Personal information may also be used or disclosed for CRA corporate purposes including the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, may be used for data-matching purposes, reporting and for survey or other statistical analysis purposes.

Retention and Disposal Standards: All records, regardless of format or medium are retained for five years. All paper records filed with the Third Party storage provider, Iron Mountain are disposed of through a destruction agreement with Iron Mountain. Data base information (Automated Trust System – ATS) is disposed of upon request.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 139
TBS Registration Number: 003536
Personal Information Bank Number: CRA PPU 015

Tax-Free Savings Account

Description: This bank describes information related to the Tax-Free Savings Account program, including: yearly transaction details for each Tax-Free Savings Account and information on the validation, processing, and assessment of the Tax-Free Savings Account records and returns. Personal information may include: name, contact information; date of birth; date of death; financial information; language preference; Tax-Free Savings Account number; signature; social insurance number and temporary tax number.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals requesting information described by this bank may need to provide the social insurance number, temporary tax number, Tax-Free Savings Account number and/or legal authority for those acting on behalf of an account holder or estate. Information may be stored in the following CRA internal systems or databases: My Account, Information Declaration System, Infodec Datamart, Random Access Personal Information Database, Automated Collections and Source Deductions Enforcement System, Revenue Enforcement Management Information & Tracking System, Information Returns Master Service database, TFSA system, T1BEN Case, TFSA Datamart, Enterprise Correspondence, Electronic Revenue Accounting. Issuers (e.g. financial industry) will hold, maintain and update the records of every Tax-Free Savings Account holder as per the CRA administrative policies and procedures.
Class of Individuals: Individuals (other than a trust) who are 18 years of age or older, and who have a valid Canadian social insurance number or temporary tax number, their spouses or common-law partners, their dependents, their representatives, and other individuals who act as contacts for issuers.
Purpose: Personal information is collected under the authority of section 146.2 of the Income Tax Act and section 223 of the Income Tax Regulations and is used to administer the Tax-Free Savings Account program, including: determining eligibility for the Tax-Free Savings Account; ensuring that the Tax-Free Savings Account information transmitted from issuers is correctly associated with the appropriate individuals; ensuring that relevant information in CRA systems is accurate and updated appropriately; calculating the unused Tax-Free Savings Account contribution room; identifying and assessing potentially applicable taxes, penalties and interest. The social insurance number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and formal information sharing agreements, including the Department of Finance Canada (Tax Data - Evaluation and Formulation of Fiscal Policy FIN PPU 100). Information may also be disclosed to Revenu Quebec in accordance with signed information sharing. Information may also be shared with internal CRA programs/activities, including: Registered Deferred Income and Savings Plans (CRA PPU 226), Compliance Programs (for audit and enforcement) and Income Tax and Charity Objections, Determinations and Appeals to the Courts (CRA PPU 172). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), strategy development, data matching, statistics and reporting.
Retention and Disposal Standards: All electronically stored records are held for a period of 10 years and then destroyed. Records that are stored in hard copy will be retained for a period of 10 years and then destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 210
TBS Registration Number: 20150053
Personal Information Bank Number: CRA PPU 054

Taxpayer Relief Program

Description: This bank describes personal information related to taxpayers who request relief from penalties or interest. This also describes personal information related to taxpayers who request relief from charges related to the Québec Sales Tax for selected listed financial institutions. Personal information may include: name, biographical information, contact information, financial information, credit history, date of birth, date of death, language, medical information, name, social insurance number, business numbers and other identification numbers.
Note: Information may be stored in the following CRA internal systems or databases: Case Appeals, Taxpayer Relief Registry, Cognos and FileNet. This personal information bank was updated in 2019.
Class of Individuals: Individuals, corporations, employers, importers and exporters, estates and trusts, GST/HST filers, non-residents, and selected listed financial institution Québec Sales Tax filers.
Purpose: Personal information, including the social insurance number, is collected under the Income Tax Act, Excise Tax Act, Air Travellers Security Charge Act, Softwood Lumber Products Export Charge Act, 2006, Excise Act, 2001, Greenhouse Gas Pollution Pricing Act, and Quebec Tax Administration Act to process requests for relief of penalties, interest, as well as requests for relief of Québec Sales Tax charges for selected listed financial institutions. It may also be used for any purpose related to the administration or enforcement of these Acts. With the exception of the Air Travellers Security Charge Act and the non-GST/HST provisions of the Excise Tax Act, information may be shared or verified with other federal, provincial/territorial government institutions as authorized by law.
Consistent Uses: Information may be used to record taxpayer relief requests, their analysis and decision. Information may also be used or disclosed for other purposes, such as: to produce various reports, including financial reports, for the Federal Government and the provinces and territories, for relief granted under the provisions, as required by section 24.2 of the Financial Administration Act. Information may be shared with other federal government institutions in accordance with income tax and excise legislation, including the Department of Justice Canada (Civil Proceedings and Legal Services JUS PPU 010). Information may also be disclosed to other applicable provincial/territorial governments (or parts thereof) in accordance with signed taxpayer information sharing agreements such as Revenu Québec and the Ontario Ministry of Finance. Information may also be shared, as applicable, with internal CRA programs/activities, including other CRA program areas and regional offices involved in taxpayer relief. Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (for example audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, data matching, strategy development, statistics and reporting.
Retention and Disposal Standards: Paper records will be retained for two years after the last administrative action. Case files will be retained for two years after the last issuance of a decision. Records may then be destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA APP 585
TBS Registration Number: 003943
Personal Information Bank Number: CRA PPU 580

Voluntary Disclosures Program

Description: This bank describes personal information related to disclosures made by taxpayers who have voluntarily come forward to correct inaccurate or incomplete information or to disclose information they have not reported during previous dealings with the CRA. Taxpayers who make a valid disclosure, in accordance with the CRA criteria, will have to pay the taxes owing, plus interest in part or in full. However, taxpayers would be eligible for relief from prosecution and, in some cases, from penalties that they would otherwise be subject to under the legislation. Personal information may include: name, contact information, social insurance number, other identification number (e.g. business number, trust account number, non-resident account number, individual tax number), date of death, signatures and financial/tax information such as: income, benefits, investments, financial statements, personal and investment property. Additional personal information may be collected indirectly from sources other than the taxpayer, including public sources.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, , individuals requesting information described by this bank must provide the social insurance number, business number, trust account number, non-resident number and/or legal authority for those acting on behalf of an account holder or estate. This PIB was updated in 2023. Modification pending TBS approval.
Class of Individuals: Taxpayers or their authorized representative, sole proprietors, partners in a partnership, trustees and other business owners who have made a disclosure of non-compliance with respect to Income Tax and Goods and Services Tax/Harmonized Sales Tax (GST/HST) purposes, as well as for charges under the Softwood Lumber Products Export Charge Act, 2006, the Air Travelers Security Charge Act, the Select Luxury Items Tax Act, the Underused Housing Tax Act and the Greenhouse Gas Pollution Pricing Act.
Purpose: Personal information is used to determine if the voluntary disclosure of errors or omissions not previously reported by taxpayers meet the eligibility requirements of a valid disclosure and therefore entitle the applicant to receive relief from some penalties, and in some cases, partial interest relief, that the taxpayers would otherwise be subject to under the Acts noted above, and avoid prosecution. Personal information is collected under the authority of sections 150 and 220 of the Income Tax Act, sections 149, 175, 186, 215, 238 and 275 of the Excise Tax Act, sections 8, 160 and 161 of the Excise Act 2001, section 4 of the Credit for Provincial Relief (HST) Regulations SOR/2011-57, sections 8 and 17 of the Air Travellers Security Charge Act, sections 19 and 26 of the Softwood Lumber Products Export Charge Act, 2006, subsection 92(1) of the Select Luxury Items Tax Act, section 70 of the Greenhouse Gas Pollution Pricing Act, 2018, and subsection 33(1) of the Underused Housing Tax Act. The social insurance number is collected pursuant to section 237 of the Income Tax Act and Part IX of the Excise Tax Act, and is used for identification purposes and to verify identity in respect of the business number, where applicable.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation and formal information sharing agreements, including the Department of Justice Canada (Civil Proceedings and Legal Services, JUS PPU 010). Information may also be disclosed to other applicable provincial/territorial governments (or parts thereof) in accordance with signed taxpayer information sharing agreements. Information may also be shared with internal CRA programs/activities, including: Monitoring of Electronic Access to Taxpayer Information (CRA PPU 718), GST/HST Returns and Rebates Processing (CRA PPU 241), Corporate Returns and Payment Processing (CRA PPU 047), Individual Returns and Payment Processing (CRA PPU 005), T3 Assessment program (CRA PPU 015), Specialty Business Returns (CRA PPU 224), Criminal Investigations (CRA PPU 095), Non-Filer Compliance (CRA PPU 025), Business Number and Program Account Registration (CRA PPU 223), Taxpayer Relief Program (CRA PPU 580), Underused Housing Tax Program (PIB under development), and Part XIII Non-Resident Withholding Program (CRA PPU 094). Information may also be used or disclosed for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management data matching, strategy development, statistics and reporting.
Retention and Disposal Standards: Records will be retained for seven years and then are destroyed.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA CPB 264
TBS Registration Number: 20090529
Personal Information Bank Number: CRA PPU 220

Working Income Tax Benefit

Description: This bank describes personal information about individuals who apply for Working Income Tax Benefit Advanced Payments. Personal information may include: name, contact information, date of birth, financial information, employer information, biographical information, social insurance number, and signature.
Note: In addition to the requirements specified on the Treasury Board of Canada Secretariat Personal Information Request form, individuals and representatives as authorize in sections 241(4)d)(ii) and 241 (4)d )(iii) of the Income Tax Act, requesting information described by this bank can get the information, when providing the social insurance number, or the representative number and/ or proof of authorized designated official. Information may be stored in the following Canada Revenue Agency (CRA) internal systems or databases: Individual Credit Determination databank which records all applicable financial transactions and the reasons why a payment may have been withheld (e.g. debt owing to the Crown). In addition, the databank records any subsequent activity on an individual's Working Income Tax Benefit credit account (e.g. changed eligibility or entitlement and additional cheque issued). This personal information bank was updated in 2019.
Class of Individuals: Individuals, or their authorized representatives, who apply for the Working Income Tax Benefit Advance payments, and their family members (dependents, spouses, common-law partners).
Purpose: Personal information is used to determine an individual's eligibility and entitlement for the Working Income Tax Benefit Advanced payments through processing, and validation activities. Validation activities may include authorized automated personal information analysis to verify the accuracy of personal information against a reliable source within or outside the CRA. Personal information is also used for payment processing purposes and payment set-offs. The authority to perform a set-off is granted under subsection 164(2) of the Income Tax Act and subsection 155(1) of the Financial Administration Act. Personal information is collected under the authority of sections 122.7, 220(1) and 241 of Income Tax Act. The social insurance number is collected under section 237 of the Income Tax Act and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation including Public Services and Procurement Canada (Receiver General Payments, PWGSC PCU 712) and Employment and Social Development Canada (Canada Pension Plan Program (ESDC PPU 146), with Veterans Affairs Canada (Earnings Loss VAC PPU 607 and Canadian Forces Income Supplement VAC PPU 608), and Immigration, Refugees and Citizenship Canada (Application and Assessment for Canadian Citizenship CIC PPU 050) for the processing of payments. Information may be shared with other federal or provincial/territorial governments under existing Memoranda of Understanding or information-sharing agreements with CRA. Information may also be shared with other CRA programs for the purpose of validating information in order to support eligibility and to facilitate correct calculation of payments including: Canada Child Benefits (CRA PPU 063), Disability Tax Credit Program (CRA PPU 218), and Individual Returns and payment processing (CRA PPU 005), and with other applicable programs within CRA such as Collections (CRA PPU 050), Small and Medium Enterprises (CRA PPU 421), Criminal Investigations (CRA PPU 095), Office of the Taxpayers' Ombudsman (CRA PPU 222), Service Feedback Program (CRA PPU 571), Taxpayer Relief Program (CRA PPU 580) and Income Tax and Charity Objections, and Appeals to the Courts (CRA PPU 172). Information may also be shared with third parties upon consent of the taxpayer for income verification purposes. Information may also be used or shared for other purposes such as: for the evaluation and supervision of CRA officials in the administration of their duties under the relevant Acts (e.g. audit trails), program evaluation (quality assurance, data integrity and statistical analysis), compliance and enforcement risk management, strategy development, and reports. Risk management activities may include any authorized automated personal information analysis, personal information matching and knowledge discovery techniques to verify the accuracy of personal information against a reliable source within or outside the CRA, to verify flow through reporting, and business intelligence and risk analysis in order to identify non-compliant reporting. Information may also be used to determine whether an individual knowingly participated in or made a false statement or omission. The consequences can include reviews which may result in termination and/or recoup of benefits, and possibly levying civil penalties under section 163(2) of the Income Tax Act. Also, in limited cases, information obtained during the course of a validation or compliance review could be used to refer the matter to the Criminal Investigations Division of the CRA for further investigation which could result in the laying of criminal charges under section 238 or section 239 of the Income Tax Act against a particular individual.
Retention and Disposal Standards: Records will be retained for a period of five years following the last administrative action and then destroyed. Income verification request file are retain for two years and response files are kept for 180 days on tape by the Information and Technology Branch, at which point they are purged, and reused as necessary.
Record Disposition Authority: 2017/012
Related Class of Record Number: CRA ABSB 346
TBS Registration Number: 20091359
Personal Information Bank Number: CRA PPU 178