General Income Tax and Benefit Guide - 2015 - Refund or balance owing and other information

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• Line 421 – CPP contributions payable on self-employment and other earnings
• Line 422 – Social benefits repayment
• Line 428 – Provincial or territorial tax
• Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings
• Line 437 – Total income tax deducted
• Line 438 – Tax transfer for residents of Quebec
• Line 440 – Refundable Quebec abatement
• Line 448 – CPP overpayment
• Line 450 – Employment insurance overpayment
• Line 452 – Refundable medical expense supplement
• Line 453 – Working income tax benefit (WITB)
• Line 454 – Refund of investment tax credit
• Line 456 – Part XII.2 trust tax credit
• Line 457 – Employee and partner GST/HST rebate
• Lines 458 and 459 – Children’s fitness tax credit
• Line 476 – Tax paid by instalments
• Line 479 – Provincial or territorial credits
• Line 484 – Refund
• Line 485 – Balance owing
• After you file
  • Notice of assessment (NOA)
  • What happens to your return after we receive it?
  • When can you expect your refund?
  • What is a voluntary disclosure?
  • Should you be paying your taxes by instalments?
  • How to change a return
  • How to register a formal dispute
• For more information
  • Taxpayer Bill of Rights
  • How to contact us
  • Forms and publications
  • Electronic mailing lists
  • Getting personal tax information
  • What should you do if you move?
  • Representatives
  • Service complaints
  • Reprisal complaint

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

If you were not a resident of Quebec on December 31, 2015, claim the Canada Pension Plan (CPP) contributions you have to pay from Schedule 8 or Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2015, whichever applies.

If you were a resident of Quebec on December 31, 2015, this line does not apply to you. Claim 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 your employment insurance (EI) premiums for 2015.

Claim the amount from line 10 of your Schedule 13 on line 430.

Line 422 – Social benefits repayment

Claim the social benefits repayment from line 235 of your return.

Line 428 – Provincial or territorial tax

If you were not a resident of Quebec on December 31, 2015, use Form 428 to calculate your provincial or territorial tax. Attach a copy to your paper return.

If you were a resident of Quebec on December 31, 2015, this line applies to you only if you had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec. In that case, use Form T2203, Provincial and Territorial Taxes for 2015 – 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

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

If you were not a resident of Quebec on December 31, 2015, 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, 2015, 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 claim on line 437 of your and your spouse's or common-law partner's returns.

Line 438 – Tax transfer for residents of Quebec

If you were a resident of Quebec on December 31, 2015, and you earned income, such as employment income, outside Quebec during 2015, 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.

Enter on line 438 of your federal return and on line 454 of your provincial income tax return for Quebec the transfer amount (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 through 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, 2015, 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 56 of Schedule 1.

If you had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec, or you were not a resident of Quebec on December 31, 2015, and the business has a permanent establishment in Quebec, use Form T2203, Provincial and Territorial Taxes for 2015 – Multiple Jurisdictions, to calculate your abatement.

Line 448 – CPP overpayment

If you were not a resident of Quebec on December 31, 2015, and you contributed more to the Canada Pension Plan (CPP) than you had to (see line 308), claim 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, 2015, this line does not apply to you. Claim the excess contribution on your provincial income tax return for Quebec.

Line 450 – Employment insurance overpayment

If you were not a resident of Quebec on December 31, 2015, and contributed more than you had to (see line 312), claim the difference on line 450. We will refund the excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.

If you were a resident of Quebec on December 31, 2015, and contributed more than you had to (see line 312), claim the difference on line 450. If you completed Schedule 10, enter, in dollars and cents, the amount from line 24 on line 450.

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

Line 452 – Refundable medical expense supplement

You may be able to claim a credit of up to $1,172 if all 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 2015.
• You were 18 years of age or older at the end of 2015.

In addition, the total of the following two amounts has to be $3,421 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 $49,379 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.

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 to calculate your claim. You can claim this credit for the same medical expenses you claimed on line 215 of your return and line 332 of 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.

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.

Claim 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.

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 is entitled to 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 are entitled to 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, 2015;
• was a resident of Canada throughout 2015;
• 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, 2015; and
• was not eligible for the WITB for 2015.

For more information, go to working income tax benefit (WITB) or see Form RC201, Working Income Tax Benefit Advance Payments Application for 2016.

Line 454 – Refund of investment tax credit

If you are eligible for an investment tax credit (line 412 of Schedule 1) based on expenditures made in 2015, you may be able to claim a refund of your unused investment tax credit. This refund will reduce the 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

Claim 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 qualifying expenses. 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.

Lines 458 and 459 – Children’s fitness tax credit

You can claim fees paid in 2015 for the cost of registration or membership for your or your spouse’s or common-law partner’s child in a prescribed program of physical activity. You can claim a maximum of $1,000 of eligible fees per child. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit at line 316) at the beginning of the year in which an eligible fitness expense was paid. The refundable portion of the credit is 15% of the total eligible fees.

You can claim this tax credit if another person has not already claimed the same fees and the total claimed is not more than the maximum allowable tax credit if only one of you were making the claim.

Children with disabilities – If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity described.

Prescribed program

To qualify for this tax credit, a program must:

• be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
• be supervised;
• be suitable for children; and
• require significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility, and/or balance).

Reimbursement of an eligible expense – You can claim only the part of the tax credit for which you have not been or will not be reimbursed. However, you can claim the full tax credit if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.

Enter the total eligible fees for the children’s fitness tax credit on line 458 (to the left of line 459). Enter the result of the calculation on line 459.

Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. Keep them in case we ask to see them at a later date.

Line 476 – Tax paid by instalments

Claim the total instalment payments you made for your taxes for 2015.

In February 2016, we will issue you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, which shows your total instalment payments for 2015 that we have on record. To view your instalment information, go to My Account for Individuals.

If you made an instalment payment for your taxes for 2015 that does not appear on this reminder or summary, also include that amount on line 476.

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, 2015, use Form 479 to calculate your refundable provincial or territorial credits. Attach a copy to your paper return.

If you were a resident of Nova Scotia or Prince Edward Island, use Form 428 to claim the Nova Scotia volunteer firefighters and ground search and rescue tax credit or the Prince Edward Island volunteer firefighter tax credit and enter the amount on line 479 of your return.

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 2015, you will not receive a refund.

Although you may be entitled to a refund for 2015, we may keep some or all of it if you:

• owe or are about to owe a balance;
• have a garnishment order under the Family Orders and Agreements Enforcement Assistance Act;
• have 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; or
• have any outstanding GST/HST returns from a sole proprietorship or partnership.

If you pay your taxes by instalments, you can ask us to transfer your refund to your instalment account for 2016 by attaching a note to your paper return or by selecting this option when filing electronically. We will transfer your full refund and consider this payment to have been received on the date we assess your return.

To find out about your 2015 refund, go to My Account for Individuals or use Telerefund, one of our Tax Information Phone Service.

Direct deposit

Direct deposit is a faster, more convenient, reliable, and secure way to get your income tax refund and your credit and benefit payments (including certain related provincial or territorial program payments) directly into your account at a financial institution in Canada.

Complete the “Direct deposit – Enrol or update” section on page 4 of your return to enrol for direct deposit, or to update the banking information you have already given us.

Complete this section to request that all of your CRA payments you may be receiving or owed be deposited into the same account as your T1 refund.

Otherwise, you do not have to complete this section. The information you previously provided will stay in effect until you update it.

You can also enrol for direct deposit or update your banking information you have already given us by going to My Account for Individuals.

For more information, go to Direct deposit.

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, 2016. Generally, if the difference is $2 or less for 2015, you do not have to make a payment.

Whether you file a paper return or file electronically, you can pay your taxes as easily as any bill payment:

• Pay online by using your financial institution’s online banking or telephone banking service.
• Pay online by using the CRA's My Payment service.
• Pay by setting up a pre-authorized debit agreement using My Account for Individuals.
• Pay in person at your financial institution in Canada. To do so, you have to use a remittance form, which you can request at My Account for Individuals or by contacting us.

For more information, go to My Payment or contact your financial institution.

If you want to mail your payment to the CRA, attach it to the front of your paper return. Please ensure it is made out to the Receiver General. Write your social insurance number on the payment to help us process it correctly. For more information, see Social insurance number (SIN).

Your payment will be considered paid on one of the following dates:

• Payments you make through your financial institution’s Internet or telephone banking service are considered paid when your financial institution credits us with your payment.
• Payments you make in person at your financial institution are considered paid on the date stamped on your remittance voucher.
• Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date.
• Payments you send by mail are considered paid on the day of the postmark.

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

You can file your return early and make your payment as late as April 30, 2016. 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.

We will charge you a fee for any payment not honoured by your financial institution.

To view information about your account balance, statement of account, and payment on filing, go to My Account for Individuals.

Making a payment arrangement – If you cannot pay your balance owing on or before April 30, 2016, we may accept a payment arrangement only after you have reasonably tried to get the necessary funds by borrowing or rearranging your finances.

There are a number of ways that you may be able to make a payment arrangement.

You may be able to set up a pre-authorized debit agreement by going to My Account for Individuals.

You can call our TeleArrangement telephone service by calling 1-866-256-1147. To use this service, you will need 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 a.m. to 10 p.m., Eastern time.

You could also call our debt management call centre at 1-888-863-8657 to speak to an agent. Our agents are available Monday to Friday (except holidays) from 7 a.m. to 11 p.m., Eastern time.

We will still charge daily compound interest on any outstanding balance starting May 1, 2016, until you pay your balance in full.

Visit When you owe money – collections at the CRA to learn more about managing your tax debt.

If you do not deal promptly with your tax arrears, the CRA can take serious measures including legal action such as garnishing your income or your bank account or seizing and selling your assets.

After you file

Notice of assessment (NOA)

A notice of assessment is a statement that the CRA sends you after your return has been processed. It contains a summary of your assessment and any changes that CRA may have made to your return.

The notice will tell you if you have a refund, owe money, or have a zero balance. It also gives you other important information, such, as:

• the date your return was assessed;
• the explanation of changes made to your return (if any);
• your RRSP deduction limit;
• other carry forward amounts for the following year, and more.

Your notice may have a refund cheque if you are getting money back, or a remittance voucher if you have a balance owing.

What happens to your return after we receive it?

Each year we conduct a number of reviews 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, so if you move, it is very important to change your address with us as soon as possible to allow us to communicate with you. If you plan to be away for some time, go to My Account for Individuals to authorize a representative to act on your behalf or complete Form T1013, Authorizing or Cancelling a Representative.

When we receive your return, we usually review it based on the information you provide and send you a notice of assessment, but 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 support the deductions or credits you claimed, your assessment may be delayed. We may 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 can process returns filed electronically in as little as eight business days. Our goal is to process a paper T1 return, and send the notice of assessment, and a refund if applicable, within an average of four to six weeks.

To confirm receipt of your return or status of your refund:

• go to My Account for Individuals;
• use the MyCRA mobile app; or
• use the Telerefund, one of our Tax Information Phone Service.

You should wait six to eight weeks from the time you file to call.

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.

For more information and to see if your disclosure qualifies for this program, see Information Circular IC00‑1, Voluntary Disclosures Program. 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.

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 2016 by instalments, estimate your taxes and credits for 2016 using your return for 2015. Enter those amounts in the chart on the federal worksheet. The chart contains the most common actors to consider.

If our records show that you may have to pay your taxes by instalments, you will be advised on your notice of assessment. Later, if we determine that you probably should be making instalment payments, we will send you Form INNS1, Instalment Reminder, showing the amount we suggest you pay and the date the payment is due.

For more information about instalment payments or instalment interest and penalty charges, go to Paying your income tax by instalments.

How to change a return

Have you received a slip after filing your return, or did you receive an assessment notice that was different from what you expected?

If you have additional information that would change a return you have already sent to us, do not file another return for that year. Wait until you receive your notice of assessment before requesting a change to a return.

You can change your return by going to My Account for Individuals and use Change My Return to provide us with the details of the changes you want to make.

Generally 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 2016 must relate to the 2006 or a later tax year to be considered.

The CRA processes most adjustment requests received electronically within two weeks. However, it may take longer if any of the following situations apply:

• Your request is sent in spring or early summer when we receive a higher volume of adjustment requests.
• Your request is for a situation needing more analysis or additional review.
• We have to contact you or your authorized representative for more 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 if no changes were needed.

A paper submission can take up to eight weeks to process unless the situations noted above apply.

How to register a formal dispute

If you disagree with your assessment or reassessment, you can make a formal objection.

Filing an objection is the first step in the formal process of resolving a dispute. The time limit for filing an objection is as follows:

• If you are an individual (other than a trust), or filing for a testamentary trust, the time limit for filing an objection is either one year after the due date for the return or 90 days after the date of the notice of assessment or notice of reassessment, whichever is later.
• In every other case, including the assessment of taxes in respect of over‑contributions to an RRSP or a TFSA, you have to file an objection within 90 days after the date of the notice of assessment or notice of reassessment.

You can choose to file your objection by using one of these options:

• making an online submission at My Account for Individuals by selecting the "Register my formal dispute" service; or
• sending a completed Form T400A, Objection – Income Tax Act or a signed letter to the chief of appeals at your appeals intake centre.

For more information about objections and appeals to your income tax assessment or reassessment, go to Complaints and disputes.

For more information

Taxpayer Bill of Rights

The Taxpayer Bill of Rights (TBR) describes and defines 16 rights and builds upon the CRA's corporate values of professionalism, respect, integrity, and cooperation. It describes the treatment you are entitled to when you deal with the CRA. The TBR also sets out the CRA Commitment to Small Business to ensure their interactions with the CRA are conducted as efficiently and effectively as possible.

For more information about your rights and what you can expect when you deal with the CRA, go to Taxpayer Bill of Rights.

How to contact us

Service is available in the official language of your choice through the telephone numbers listed at Contact information.

Our goal is to respond to your call within two minutes in the official language of your choice. It may take longer during peak periods.

By phone (individuals) – For calls from Canada and the United States, call 1-800-959-8281 (for service in English). Our automated service is available 24 hours a day, 7 days a week. Our agents are available Monday to Friday (except holidays) from 9 a.m. to 5 p.m. From February 15 to May 2, 2016, these hours are extended to 9 p.m. on weekdays and from 9 a.m. to 5 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. Our agents are available Monday to Friday (except holidays) from 9 a.m. to 6 p.m.

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

Forms and publications

To get our forms and publications, go to Forms and publications, or call 1-800-959-8281.

Electronic mailing lists

We can notify you by email when new information on a subject of interest to you is available on our website. To subscribe, go to our electronic mailing lists.

Getting personal tax information

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 use 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, 2016, use your return for 2014. After April 30, 2016, use your return for 2015.

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 a financial institution.

Keeping us informed will ensure that you keep getting any GST/HST credit (including those from related provincial payments), universal child care benefit, Canada child tax benefit payments (including those from related provincial or territorial programs) and working income tax benefit (WITB) advance payments to which you may be entitled. Otherwise, your payments may stop.

If you have registered with our My Account service, you can change your address by going to My Account for Individuals. If not, you must tell us your new address by phone or in writing, or by completing and sending Form RC325, Address change request.

If you are writing, send your letter to your tax centre. Include your social insurance number, your new address, the date of your move, and your signature. 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.

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 for you. We will accept information from and/or provide information to your representative only after we have received your authorization at My Account for Individuals, in writing, or by sending a completed Form T1013, Authorizing or Cancelling a Representative.

You can cancel the authorization online by using My Account, by telephone, in writing, or by sending Form T1013.

Your representative can cancel their authorization by using Represent a Client at Represent a Client, by telephone, or in writing.

You do not have to complete a new form every year if there are no changes. Your authorization will stay in effect until it is cancelled by you or your representative, it reaches the expiry date you choose, or we receive notification of your death.

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

For more information, go to My Account for Individuals or see Form T1013.

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA); see the Taxpayer Bill of Rights.

If you are not satisfied with the service you received, try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. If you do not have contact information, go to Contact information.

If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee’s supervisor.

If you are still not satisfied, you can file a service complaint by filling out Form RC193, Service‑Related Complaint.

If the CRA has not resolved your service‑related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsman.

For more information, go to Make a service complaint.

Reprisal complaint

If you believe that you have experienced reprisal, fill out Form RC459, Reprisal Complaint.

For more information about reprisal complaints, go to Reprisal Complaints.

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Date modified:

2016-03-10