ARCHIVED - Refund or balance owing

Source URL

https://www.canada.ca/en/revenue-agency/services/forms-publications/previous-year-forms-publications/archived-previous-year-tax-packages/archived-general-income-tax-benefit-package-2011/archived-5000-2011-general-income-tax-benefit-guide-2011-provinces-except-non-residents/archived-general-income-tax-benefit-guide-2011-refund-balance-owing.html

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

ARCHIVED - Refund or balance owing


We have archived this page and will not be updating it.

You can use it for research or reference.


We have archived this page and will not be updating it.

You can use it for research or reference.

On this page…

Line 421 - CPP contributions payable on self-employment and other earnings

If you were not a resident of Quebec on December 31, 2011, enter the Canada Pension Plan (CPP) contributions you have to pay from line 10 on Schedule 8.

If you were a resident of Quebec on December 31, 2011, this line does not apply to you. Enter the Quebec Pension Plan contributions you have to pay on your provincial income tax return for Quebec.

Line 430 - Employment Insurance premiums payable on self-employment and other eligible earnings

Complete Schedule 13 to calculate the amount of your Employment Insurance (EI) premiums.

Enter the amount from line 10 of your Schedule 13 - Employment Insurance Premiums on Self-Employment and Other Eligible Earnings on line 430. This is the amount of your EI premiums you have to pay for 2011.

Line 422 - Social benefits repayment

Enter the amount of social benefits you have to repay, from line 235 of your return.

Line 428 - Provincial or territorial tax

If you were not a resident of Quebec on December 31, 2011, use Form 428 in the forms book to calculate your provincial or territorial tax. Attach a copy to your paper return.

If you were a resident of Quebec on December 31, 2011, this line applies to you only if you had a business with a permanent establishment outside Quebec. In that case, use Form T2203, Provincial and Territorial Taxes for 2011 - Multiple Jurisdictions, to calculate your tax for provinces and territories other than Quebec. Attach a copy to your paper return. To calculate your tax for Quebec, you will have to file a provincial income tax return for Quebec.

Line 437 - Total income tax deducted

Enter the total of all the amounts shown in the "Income tax deducted" box from all of your Canadian information slips.

If you were not a resident of Quebec on December 31, 2011, but you had Quebec provincial income tax withheld from your income, also include those amounts on this line and attach your provincial information slips to your paper return.

If you were a resident of Quebec on December 31, 2011, do not include any of your Quebec provincial income tax deducted.

If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 5 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 437 of your and your spouse's or common-law partner's returns.

Notes
 If you paid tax by instalments in 2011, claim it on line 476.

If you paid foreign taxes, do not claim these amounts on this line. However, you may be able to claim a foreign tax credit. For more information, see Form T2209, Federal Foreign Tax Credits.

Line 438 - Tax transfer for residents of Quebec

If you were a resident of Quebec on December 31, 2011, you may have earned income, such as employment income, outside Quebec during 2011. In that case, tax may have been deducted for a province or territory other than Quebec.

You can transfer, to the province of Quebec, up to 45% of the income tax shown on information slips issued to you by payers outside Quebec.

Note
If you or your spouse or common-law partner elected to split-pension income, and you are the pension transferee, include in the calculation of the transfer only the part of the income tax added on line 437 relating to the split-pension amount. If you are the pensioner, do not include the part of the income tax subtracted on line 437 relating to the split-pension amount.

Enter on line 438 of your federal return and on line 454 of your provincial income tax return for Quebec the amount you want to transfer (up to the maximum). If the taxable income on your provincial income tax return for Quebec is zero, no transfer is necessary.

Line 440 - Refundable Quebec abatement

The Quebec abatement is provided under the federal-provincial fiscal arrangement, instead of direct cost-sharing by the federal government. It reduces your balance owing and may even give you a refund.

If you were a resident of Quebec on December 31, 2011, and you did not have a business with a permanent establishment outside Quebec, your refundable Quebec abatement is 16.5% of the basic federal tax on line 51 of Schedule 1.

If you had a business with a permanent establishment outside Quebec, or you were not a resident of Quebec on December 31, 2011, and you had a business with a permanent establishment in Quebec, use Form T2203, Provincial and Territorial Taxes for 2011 - Multiple Jurisdictions, to calculate your abatement.

Line 448 - CPP overpayment

If you were not a resident of Quebec on December 31, 2011, and you contributed more to the Canada Pension Plan (CPP) than you had to (see Line 308), enter the difference on this line. We will refund the excess contributions to you or use them to reduce your balance owing.

If you were a resident of Quebec on December 31, 2011, this line does not apply to you. Claim the excess amount on your provincial income tax return for Quebec.

Line 450 - Employment Insurance overpayment

If you were not a resident of Quebec on December 31, 2011, and contributed more than you had to (see Line 312), enter the difference on line 450. We will refund the excess amount to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.

Note
 If you repaid some of the Employment Insurance benefits you received, do not claim the repayment on this line. You may be able to claim a deduction on line 232 for the benefits you repaid.

Under proposed changes, if you were a resident of Quebec on December 31, 2011, and contributed more than you had to (see Line 312), enter the difference on line 450. If you completed Schedule 10, enter, in dollars and cents, the amount from line 21 on line 450.

The excess amount on line 450 is reduced by the provincial parental insurance plan premiums that you have to pay (line 376 on Schedule 1). The part of the excess amount used will be transferred directly to Revenu Québec. We will refund the unused excess amount to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.

Note
 If you repaid some of the Employment Insurance benefits you received, do not claim the repayment on this line. You may be able to claim a deduction on line 232 for the benefits you repaid.

Line 452 - Refundable medical expense supplement

You may be able to claim a credit of up to $1,089 if all of the following apply:

  • You have an amount on line 215 of your return or on line 332 of Schedule 1.
  • You were resident in Canada throughout 2011.
  • You were 18 years of age or older at the end of 2011.

In addition, the total of the following two amounts has to be $3,179 or more:

  • your employment income on lines 101 and 104 (other than amounts received from a wage-loss replacement plan) minus the amounts on lines 207, 212, 229, and 231 (but if the result is negative, use "0"); and
  • your net self-employment income (not including losses) from lines 135 to 143.

You cannot claim this credit if the total of your net income (line 236) and your spouse’s or common-law partner’s net income (line 236 of his or her return, or the amount that it would be if he or she filed a return), minus any amount reported by you or your spouse or common-law partner on lines 117 and 125, is $45,888 or more. In addition, if you or your spouse or common-law partner deducted an amount on line 213, and/or the amount for a repayment of registered disability savings plan income included on line 232, we will add these amounts to your or your spouse’s or common-law partner’s net income when we calculate this credit.

Note
If you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2011, you do not have to include your spouse's or common-law partner's income when you calculate this credit.

In the “Identification” area on page 1 of your return, enter your marital status and, if it applies, the information about your spouse or common law partner. This includes his or her net income, even if it is zero and, if applicable, the Universal Child Care Benefit (UCCB) income on line 117 included in his or her net income and/or the UCCB repayment on line 213 of his or her return.

Complete the chart for line 452 on the federal worksheet in the forms book to calculate your claim. You can claim this credit for the same medical expenses that you claimed on line 215 of your return and line 332 on Schedule 1.

Line 453 - Working Income Tax Benefit (WITB)

The WITB is for low-income individuals and families who have earned income from employment or business. To find out if you can claim the WITB, see Schedule 6 in the forms book.

The WITB consists of a basic amount and a disability supplement. Complete Schedule 6 to calculate the basic WITB and, if applicable, the WITB disability supplement to which you may be entitled.

Enter on line 453 the amount calculated on Schedule 6 and attach a copy of this schedule to your paper return.

If you had an eligible spouse, only one of you can claim the basic WITB.

Note
The person who receives the WITB advance payments is the person who must claim the basic WITB for the year.

If you had an eligible dependant, only one person can claim the basic WITB for that eligible dependant.

If you had an eligible spouse, and one of you qualifies for the disability amount, that person should claim both the basic WITB and the WITB disability supplement.

If you had an eligible spouse and both of you qualify for the disability amount, only one of you can claim the basic WITB. However, each of you must claim the WITB disability supplement on a separate Schedule 6.

Eligible spouse - For the purpose of the WITB, an eligible spouse is a person who meets all the following conditions. He or she:

  • was your spouse or common-law partner (see Marital status) on December 31, 2011;
  • was a resident of Canada throughout 2011;
  • was not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless he or she had an eligible dependant at the end of the year;
  • was not confined to a prison or similar institution for a period of 90 days or more during the year; and
  • was not exempt from income tax in Canada for a period in the year when the person was an officer or servant of another country, such as a diplomat, or a family member or employee of such a person at any time in the year.

Eligible dependant - For the purpose of the WITB, an eligible dependant is a person who meets all the following conditions. He or she:

  • was your or your spouse’s or common-law partner’s child;
  • was under 19 years of age and lived with you on December 31, 2011; and
  • was not eligible for the WITB for 2011.

Notes
For the purpose of calculating working income, on lines 385 and 386 of Schedule 6, you must include the tax exempt part of employment income, other employment income, business income (excluding losses), and scholarship income earned on a reserve. Also include on these lines the tax exempt part of any allowances received as an emergency volunteer.

For the purpose of calculating adjusted family net income on lines 388 and 389 of Schedule 6, you must include the tax exempt part of all income earned/received on a reserve. For example, if you were an Indian, registered, or entitled to be registered, under the Indian Act, and you received Employment Insurance benefits shown in box 18 of a T4E slip, you must include this amount on line 388. Also include on these lines the tax exempt part of any allowances received as an emergency volunteer.

For more information, go to our Working Income Tax Benefit (WITB) or see Form RC201, Working Income Tax Benefit Advance Payments Application for 2012.

Line 454 - Refund of investment tax credit

If you are eligible for an investment tax credit (line 412 on Schedule 1) based on expenditures made in 2011, you may be able to claim a refund of your unused investment tax credit. This refund will reduce the amount of credit available to you for other years.

Calculate the refundable part of your investment tax credit on Form T2038(IND), Investment Tax Credit (Individuals). Attach a completed copy of the form to your paper return.

Line 456 - Part XII.2 trust tax credit

Enter the total of amounts shown in box 38 of all your T3 slips.

Line 457 - Employee and partner GST/HST rebate

If you deducted expenses from your income as an employee (line 212 or 229) or as a partner (lines 135 to 143), you may be eligible for a rebate of the GST/HST you paid on those expenses. Generally, you can claim this rebate if one of the following applies:

  • Your employer is a GST/HST registrant, other than a listed financial institution.
  • You are a member of a GST/HST-registered partnership, and you have reported on your return your share of the income from that partnership.

To claim this rebate, if you incurred the expenses as an employee, use Guide T4044, Employment Expenses. If you incurred the expenses as a member of a partnership, use Guide RC4091, GST/HST Rebate for Partners. These guides list the expenses that qualify. They also include Form GST370, Employee and Partner GST/HST Rebate Application, which you need to make your claim. Attach a completed copy of this form to your paper return, and enter on line 457 the rebate you are claiming.

Notes
Generally, you have to include in income any GST/HST rebate you receive on the return for the year in which you receive it. For example, you may claim a rebate on your return for 2011. If we allow your claim and assess that return in 2012, you must report the rebate on your return for 2012.

You may have received a GST/HST rebate in 2011. If you did, and you were an employee, see Line 104. If you are a partner, contact our Business enquiries service. See Contacting us.

Line 476 - Tax paid by instalments

Enter the total instalment payments you made for your taxes for 2011.

In February 2012, we will issue you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, which shows your total instalment payments for 2011 that we have on record. To view your instalment account, go to our My Account page.

If you made an instalment payment for your taxes for 2011 that does not appear on this reminder or summary, also include that amount on line 476.

Note
If tax was withheld from your income, claim on line 437 the amounts shown on your information slips.

Line 479 - Provincial or territorial credits

If you were a resident of Ontario, Manitoba, Saskatchewan, British Columbia, Yukon, the Northwest Territories, or Nunavut on December 31, 2011, use Form 479 in the forms book to calculate your provincial or territorial credits. Attach a copy to your paper return. If you were a resident of Nova Scotia, use Form 428 to claim the Nova Scotia volunteer firefighters and ground search and rescue tax credit, and enter the amount on line 479 of your return. If you were not a resident of any of those provinces and territories, Form 479 does not apply to you.

Residents of Newfoundland and Labrador, Prince Edward Island, New Brunswick,and Alberta claim their provincial credits on Form 428 and use them to reduce their provincial tax payable on line 428.

Quebec residents claim their provincial credits on their provincial income tax return for Quebec.

Line 484 - Refund

If your total payable (line 435) is less than your total credits (line 482), enter the difference on line 484. This amount is your refund. Generally, if the difference is $2 or less for 2011, you will not receive a refund.

Note
 One person's refund cannot be transferred to pay another person's balance owing.

Although you may be entitled to a refund for 2011, we may keep some or all of it to:

  • apply against any amount you owe us or are about to owe us;
  • satisfy a garnishment order under the Family Orders and Agreements Enforcement Assistance Act; or
  • apply against certain other outstanding federal, provincial, or territorial government debts, such as student loans, Employment Insurance and social assistance benefit overpayments, immigration loans, and training allowance overpayments.

If you pay your taxes by instalments, you can attach a note to your paper return to ask us to transfer your refund to your instalment account for 2012. We will transfer your full refund and consider such a payment to have been received on the date that we assess your return.

To find out about your 2011 refund, go to our My Account page, or use Telerefund, one of our TIPS services.

Direct deposit

You can have your income tax refund, as well as your goods and services tax/harmonized sales tax (GST/HST) credit, (including those from certain related provincial payments), Universal Child Care Benefit (UCCB) payments, Canada Child Tax Benefit (CCTB) payments (including those from certain related provincial or territorial programs), and Working Income Tax Benefit (WITB) advance payments and any other deemed overpayment of tax to which you are entitled or to which you may become entitled deposited directly into your account at a financial institution in Canada.

To start direct deposit, or to change information you have already given us, complete the "Direct deposit - Start or change" section on page 4 of your return. You do not have to complete this area if you already have direct deposit service and the information you have already given us has not changed. Your direct deposit request will stay in effect until you change the information or cancel the service.

You can also go to our My Account page to start, update, or stop your direct deposit information.

If you want your CCTB and/or UCCB payments deposited into a different account, you will have to send us, with your paper return or separately, a completed Form T1-DD(1), Direct Deposit Request - Individuals.

If you are changing any bank account held in Canada into which we deposit a payment, tell us about your new bank account. In addition, do not close the old bank account before we deposit the payment into the new bank account.

If your financial institution in Canada notifies us of a change in your banking information, we will deposit your payments into the new account.

If, for any reason, we cannot deposit your payment into the bank account held in Canada, we will mail a cheque to the mailing address we have on file.

If you need help to complete the direct deposit information, or to cancel the service for one or more of these payments, contact us.

Line 485 - Balance owing

If your total payable (line 435) is more than your total credits (line 482), enter the difference on line 485. This amount is your balance owing. Your balance is due no later than April 30, 2012. Generally, if the difference is $2 or less for 2011, you do not have to make a payment.

Note
 When the due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider your return to be filed on time or your payment to be made on time if we receive it or it is postmarked on the next business day.

Whether you file a paper return or file electronically, you can make your payment in several different ways:

  • My Payment is a payment option that allows individuals and businesses to make payments online, using the CRA’s Web site, from an account at a participating Canadian financial institution. For more information go to our My Payment page.
  • You may be able to pay electronically using your financial institution's Internet or telephone banking services. Most financial institutions allow you to schedule future-dated payments. For more information, go to our Electronic payments page or contact your financial institution.
  • You can make your payment free of charge at your financial institution in Canada. To do so, you have to use the remittance form in your personalized tax package (if you received one) or Form T7DR(A), EFILE Remittance Form, which you can get by contacting us.
  • You can attach to the front of your paper return a cheque or money order made out to the Receiver General. Enter your payment amount on line 486.
  • You can send us a cheque or money order with the remittance form in your personalized tax package (if you received one) or with Form T7DR(A), which you can get from us. Mail the form and your cheque or money order to:

    Canada Revenue Agency
    875 Heron Road
    Ottawa ON K1A 1B1

Note
 If you are making a payment by cheque or money order, write your social insurance number on the back to help us process your payment correctly. For more information, see Social insurance number (SIN).

Do not mail us cash or include it with your return.

You can file your return early and make a post-dated payment as late as April 30, 2012. In that case, if we process your return before the date of the payment, your payment will appear on your notice of assessment, but it will not reduce your balance owing. We will credit your account on the date of the payment and then send you a revised statement of your account.

If you make a payment with a cheque that your financial institution does not honour (including a cheque on which you put a "stop-payment"), we will charge you a fee.

To view your information about your account balance and payment on filing, go to our My Account page.

Making a payment arrangement - If you cannot pay your balance owing on or before April 30, 2012, we will accept a payment arrangement only after you have reasonably tried to obtain the necessary funds by borrowing or rearranging your financial affairs. If the Canada Revenue Agency agrees that you are unable to make a full payment, an agent can develop a plan with you to help you pay your taxes. Call us at 1-888-863-8657 to discuss a payment arrangement. Our agents are available Monday to Friday (except holidays) from 7 a.m. to 11 p.m., Eastern standard time.

You may be able to make a preauthorized debit payment arrangement by going to My Account page.

You may also make a payment through our TeleArrangement service by calling 1-866-256-1147. To use this service, you will need to provide your social insurance number, your date of birth, and the amount you entered on line 150 of your last return for which you received a notice of assessment. TeleArrangement is available Monday to Friday, 7:00 a.m. to 8:00 p.m. (Eastern standard time).

We will still charge daily compound interest on any outstanding balance starting May 1, 2012, until you pay it in full.

Your failure to proceed with timely action to resolve your tax arrears can lead to serious measures by the CRA including legal action such as garnishing your income or your bank account or initiating other legal action such as seizing and selling your assets.

Tax Tip
Even if you cannot pay your balance owing right away, you should file your return on time. Then you will not have to pay a penalty for filing your return after the due date. For more information, see What penalties and interest do we charge?

How to file your return

Filing electronically

You can file your return by Internet (EFILE or NETFILE) or telephone (TELEFILE). A four digit access code that may allow you to NETFILE or TELEFILE your 2011 return is printed on the label sheet in the tax package you received in the mail. You can also get an access code online by going to our Need an access code? page.

Note
 You cannot change your address when you file your return using NETFILE or TELEFILE. For information about how to change your address, see the section called What should you do if you move?

Transmitting your return by Internet

EFILE

Your EFILE service provider can complete and file your return for you.

NETFILE

If you complete your return using computer software, this fast, secure system lets you file it over the Internet.

Transmitting your return by telephone

TELEFILE

You may be able to file your 2011 return by telephone for free. Use the four-digit access code that is printed on the label sheet in your tax package that you received in the mail. If you do not have an access code, call 1-800-714-7257 to get one. Once you have your access code, call 1-800-959-1110 to file your return.

Note
If a disability prevents you from using a touch-tone phone pad for TELEFILE, call 1-800-714-7257 , and we will help you.

Filing a paper return

Mail or deliver your return in the envelope provided in the forms book. Use your mail-in label if you have one, and make note of the address for future reference. If you are preparing other people’s returns, mail or deliver each person’s return in a separate envelope. However, if you are filing returns for more than one year for the same person, put them all in one envelope.

Note
If you have a farming business and you are participating in the AgriStability and AgriInvest Programs, do not use the envelope contained in the forms book. For more information, see Lines 135 to 143.

What do you include with your return and what records do you keep?

If you are filing a paper return, include one copy of each of your information slips. Attach to your return your Schedule 1. If you were not a resident of Quebec on December 31, 2011, also attach your provincial or territorial Form 428. The explanations in the guide and the return, schedules, or forms will tell you when to attach other supporting documents, such as certificates, forms, schedules, or official receipts.

If a tax professional will be preparing or sending us your return, show him or her your label sheet and all of your supporting documents, such as your information slips, receipts, notice of assessment from last year, and instalment payments summary (on Form INNS1 or Form INNS2).

If you make a claim without the required receipt, certificate, schedule, or form, we may disallow your claim. It could also delay the processing of your return.

Even if you do not have to attach certain supporting documents to your return, or if you are filing your return electronically, keep them in case we select your return for review. We may request documentation other than official receipts as proof of any deduction or credit you claim. Such proof may include cancelled cheques or bank statements. You should keep your supporting documents for six years.

You should also keep a copy of your return for 2011, the related notice of assessment, and any notice of reassessment. These can help you complete your return for 2012. For example, your notice for 2011 will tell you:

  • your RRSP deduction limit for 2012;
  • your unused RRSP contributions for 2012;
  • your capital and non-capital loss balances; and
  • your tuition, education, and textbook amounts carry-forward balance (see Line 323).

After you file

What happens to your return after we receive it?

Each year we conduct a number of review activities to promote awareness of and compliance with the laws we administer. These reviews are an important part of the compliance activities we undertake to maintain the integrity of, and Canadians’ confidence in, the Canadian tax system.

Our various examination programs take place at different periods during the year. Therefore, if you move, it is very important to make your change of address with us as soon as possible to allow us to communicate with you. If you plan to be away for an extended period of time, you should complete Form T1013, Authorizing or Cancelling a Representative, to authorize a representative to act on your behalf.

When we receive your return, we usually review it based on the information you provide and send you a notice of assessment based on that review. However, we may select your return for a more detailed review before we assess it. If so, and we ask you to give us documents to verify the deductions or credits you claimed, your assessment may be delayed. We can also carry out a more detailed review after your return has been assessed to verify the income reported and the deductions or credits claimed.

When can you expect your refund?

We usually process paper returns in four to six weeks. However, we start to process returns in mid-February, so do not call before mid-March, even if you filed your return in January. If you filed your return on or before April 15, wait four weeks before you call. If you filed your return after April 15, wait six weeks before you call. We can process returns filed electronically in as little as eight business days, but wait at least four weeks before you call.

To find out about your 2011 refund, go to our My Account page, or use Telerefund, one of our TIPS services.

What should you do if you disagree?

If you disagree with your assessment or reassessment, contact us for more information. If you still disagree, you can make a formal objection by going to our My Account page, or by sending a completed Form T400A, Objection - Income Tax Act, or a signed letter to the Chief of Appeals at your tax services office or tax centre on or before whichever of the following two dates is later:

  • one year after the due date for the return; or
  • 90 days after the date of the notice of assessment or notice of reassessment.

For more information, see Pamphlet P148, Resolving Your Dispute: Objection and Appeal Rights under the Income Tax Act.

How do you change a return?

If you need to make a change to any return you have sent us, do not file another return for that year. You should wait until you receive your notice of assessment before requesting any change to a return that has not been processed. You can change your return by going to our My Account page, or by sending both of the following to your tax centre:

  • a completed Form T1-ADJ, T1 Adjustment Request, or a signed letter providing the details of your request (including the years of the returns you want us to change), your social insurance number, your address, and a telephone number where we can reach you during the day; and
  • supporting documents for the changes you want to make and, if you have not sent them to us before, supporting documents for your original claim.

Note
 Send your Form T1-ADJ or letter separately from your return for 2011.

You can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered.

The Canada Revenue Agency processes most adjustment requests received electronically within two weeks, and most of those received by mail within eight weeks. However, it may take longer if any of the following situations apply:

  • Your request is submitted during those times of the year when we receive a higher volume of adjustment requests (late summer and fall).
  • Your request is for a particular situation requiring further analysis or additional review.
  • We need to contact you or your authorized representative for further information or documentation.

When we complete our review of your adjustment request, we will send you a notice of reassessment showing any changes to your return and a letter of explanation if we did not accept the changes you requested or the changes were not required.

Can you file a return to claim a refund for a previous year?

We will only consider a request relating to a refund for a previous tax year return that you are filing late if the return is for a tax year ending in any of the 10 calendar years before the year in which you make the request. For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered.

If you are filing a return for a year before 2011, attach receipts for all the deductions or credits you are claiming.

What is a voluntary disclosure?

Maybe you should have filed a return for a previous year (see Do you have to file a return?) but did not, or you sent us an incorrect return. If so, you can voluntarily file or correct that return under the Voluntary Disclosures Program and pay only the taxes owing (plus interest) without penalty.

Note
 This program does not apply to any return for which we have started a review.

For more information, and to see if your disclosure qualifies for this program, see Information Circular IC00-1, Voluntary Disclosures Program, or call the Voluntary Disclosures Program officer in the Enforcement and Disclosures Division of your tax services office. If you wish, you can discuss your situation first on a no-name basis.

Indicate clearly, on any disclosure you make, that you are submitting information under the Voluntary Disclosures Program.

What should you do if you move?

If you move, let us know your new address as soon as possible. If you use direct deposit, you also have to tell us if you change your account at your financial institution.

Keeping us informed will ensure that you keep getting any GST/HST credit (including those from certain related provincial payments), Universal Child Care Benefit, and Canada Child Tax Benefit payments (including those from certain related provincial or territorial programs), and Working Income Tax Benefit (WITB) advance payments to which you may be entitled. Otherwise, your payments may stop, whether you receive them by cheque or by direct deposit. We also need to know your new address to mail you your tax package for next year.

If you have registered with the My Account service, you can change your address by going to our My Account page. If not, you have to tell us your new address by phone or in writing.

If you are writing, send your letter to your tax centre. Sign it, and include your social insurance number, your new address, and the date of your move. If you are writing for other people, including your spouse or common-law partner, include their social insurance numbers, and have each of them sign the letter authorizing the change to their records.

Note
 Because an individual’s personal information is confidential, generally we will not provide a change of address to other government departments or Crown corporations such as Canada Post. Similarly, they do not provide such information to us.

Should you be paying your taxes by instalments?

The instalment threshold for individuals is $3,000 ($1,800 if you were a resident of Quebec).

You may have to pay your taxes by instalments if not enough income tax is withheld from your income. To find out if you have to pay your taxes for 2012 by instalments, estimate your taxes and credits for 2012 using your return for 2011. Enter those amounts in the chart on the federal worksheet in the forms book. The chart contains the most common factors to consider.

If our records show that you may have to pay your taxes by instalments, we will send you Form INNS1, Instalment Reminder in advance, showing the amount we suggest you pay and the date the payment is due.

For more information about instalment payments or instalment interest charges, go to our Paying your income tax by instalments page, or see Pamphlet P110, Paying Your Income Tax by Instalments.

For more information

What if you need help?

If you need help after reading this publication, visit our All about your tax return page or call 1-800-959-8281 .

Forms and publications

To get our forms or publications, go to our Forms and publications page, or call 1-800-959-2221 .

Getting personal tax information

The personal information that you provide on your income tax forms is collected under the authority of the federal, provincial, and territorial income tax acts and will be used to administer and enforce these acts and their regulations. For more information, refer to Personal Information Bank number CRA PPU 005 at Info Source or in the Info Source book, or call us at one of the telephone numbers listed under Contacting us.

Your personal information is confidential. However, you can authorize someone (such as your spouse or common-law partner) to represent you to discuss your file (see Representatives). In certain cases, we give some of your information to other government bodies to administer the law. In all cases, we follow strict procedures before giving your information to anyone.

If you call us and ask for personal tax information, we will ask you to identify yourself and give information about the contents of your return to protect this information. If you call before May 1, 2012, use your return for 2010. After April 30, 2012, use your return for 2011.

Tax Tip
For more information about how to protect your personal tax information, go to our Security page.

Representatives

You can authorize a representative (such as your spouse or common-law partner, tax preparer, or accountant) to get information about your tax matters and give us information on your behalf. We will accept information from and/or provide information to your representative only after we are satisfied that you have authorized us to do so through My Account, in writing, or by sending a completed Form T1013, Authorizing or Cancelling a Representative. Your authorization will stay in effect until you cancel it, it reaches the expiry date you choose, or we receive notification of your death. Your representative may request by telephone, in person, or in writing, that the consent you have given be cancelled.

If you were the legal representative of a deceased person, see Guide T4011, Preparing Returns for Deceased Persons, to know what documents are required.

For more information, go to our My Account page, or see Form T1013, Authorizing or Cancelling a Representative.

My Account

My Account is a secure, convenient, and time-saving way to access and manage your tax and benefit information online, seven days a week. If you are not registered with My Account but need information right away, use Quick Access to get fast, easy, and secure access to some of your information. For more information, go to our My Account page, or see Pamphlet RC4059, My Account for Individuals.

Electronic payments

Make your payment online using the CRA's My Payment service or using your financial institution’s telephone/Internet banking services. For more information, go to Electronic payments or contact your financial institution.

My Business Account

You can access your business account information at our My Business Account page.

Tax Information Phone Service (TIPS)

For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999 . For more information about this service, see Tax Information Phone Service (TIPS).

Contacting us

Service is available in the official language of your choice through the telephone numbers listed on our Tax services offices and tax centres - Addresses, office hours, and fax numbers page and in the government section of your telephone book.

Our goal is to respond to your call within two minutes in the official language of your choice. However, you may have difficulty reaching us during peak periods.

By phone (individuals) - You can call 1-800-959-8281 (for service in English). Our automated service is available 24 hours a day, 7 days a week. Agents are available Monday to Friday (except holidays) from 8:15 a.m. to 5:00 p.m. However, from February 20 to April 30, 2012, these hours are extended to 9:00 p.m. on weekdays and from 9:00 a.m. to 5:00 p.m. on Saturdays (except Easter weekend).

By phone (businesses) - You can call 1-800-959-5525 (for service in English). Our automated service is available 24 hours a day, 7 days a week. Agents are available Monday to Friday (except holidays) from 8:15 a.m. to 8:00 p.m.

In-person appointments - If we cannot resolve your enquiry by telephone, you can meet with an agent in person at a tax services office.

By fax - You can send us correspondence by fax. However, because of the nature of fax services, we are not responsible for misdirected, incomplete, or illegible documents.

Teletypewriter (TTY) users - TTY users can call 1-800-665-0354 for bilingual assistance during regular business hours.

Our service complaint process

If you are not satisfied with the service that you have received, please contact the CRA employee you have been dealing with or call the telephone number that you have been given. If you are not pleased with the way your concerns are addressed, you can ask to discuss the matter with the employee’s supervisor.

If the matter is not settled, you can then file a service complaint by completing Form RC193, Service-Related Complaint. If you are still not satisfied, you can file a complaint with the Office of the Taxpayers’ Ombudsman.

For more information, go to our Service Complaints page or see Booklet RC4420, Information on CRA-Service Complaints.

Community Volunteer Income Tax Program

If you need help to complete your tax return, your income is low, and your tax situation is simple, volunteers are specially trained to help you. For more information about this free program, or if you want to become a volunteer, go to our Community Volunteer Income Tax Program page or call us at 1-800-959-8281 .

Your opinion counts

If you have any comments or suggestions that could help us improve our publications, we would like to hear from you. Please send your comments to:

Taxpayer Services Directorate
Canada Revenue Agency
750 Heron Road
Ottawa ON K1A 0L5

Previous page | Table of contents | Next page
Report a problem or mistake on this page

Thank you for your help!

You will not receive a reply. For enquiries, contact us.


Date modified:
2011-01-04