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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.
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 (CPP) and/or the Employment Insurance (EI) 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 (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 also provide: Social Insurance Number (SIN), Business Number (BN) or authorization. Information may be stored in the following CRA internal systems or databases: Case Appeals. This PIB was updated in 2016.
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 (CPP) and section 93 of the Employment Insurance Act (EIA) and is used for the following purpose: on a case by case basis, is used to determine coverage under the CPP and EIA. 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: Trust Accounts Compliance (CRA PPU 120) and Canada Pension Plan and Employment Insurance 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 (quality assurance and data integrity), compliance and enforcement risk management, strategy development, and reporting.
Retention and Disposal Standards: Documents are kept for 2 years after last administrative action, except as otherwise indicated: Litigation or Court Activities – 1 year after the last issuance of a decision.
RDA Number: 93/020
Related Record Number: CRA APP 565
TBS Registration: 002770
Bank Number: CRA PPU 130
Application for licences and registration under the provisions of the Excise legislation, the Softwood Lumber Products Export Charge Act, 2006, and the Air Travellers Security Charge Act
Description: Information on the licensing of taxpayers under the Excise Tax Act; applications for an Excise Tax Licence, Wholesaler's Tax Licence under the Excise Act, applications for a Brewer's Licence under the Excise Act, 2001; applications for a Spirits Licence, Wine Licence, Tobacco Licence, Excise Warehouse Licence, Tobacco Dealer's Licence, Special Excise Warehouse Licence, Duty-Free Shop Licence and User's Licence, as well as ferment-on-premises, user's alcohol and specially denatured alcohol registrations. This bank also contains information related to compliance of taxpayers under the Excise Act, Excise Act, 2001 and the Softwood Lumber Products Export Charge Act, 2006. Data include the names of sole proprietors, names of partners in a partnership, names of authorized corporate officers, contact persons names and titles, personal addresses and telephone numbers, and official language preference for corresponding with the Agency. The bank includes both corporate and personal information.
Class of Individuals: Sole proprietorships, partners in a partnership, authorized corporate officers, and contact persons.
Purpose: This bank is required to store personal information on taxpayers licensed under the Excise Tax Act, Excise Act, 2001, Excise Act and Softwood Lumber Products Export Charge Act, 2006 for the administrative purpose of creating and maintaining the tax roll.
Consistent Uses: This information is used to assess applicants' eligibility and the type of licences required/requested. It is also used to establish internal accounting records from which personalized tax returns are prepared and mailed to taxpayers and on which details of the amount of tax paid or payable are maintained. Other uses include the generation of mailing lists for technical materials, information bulletins, and similar materials. This information is never disclosed, other than to specific persons for uses specifically authorized under the Excise Act, Excise Act, 2001, Excise Tax Act and the Softwood Lumber Products Export Charge Act, 2006.
Retention and Disposal Standards: Active licensee information is kept on an ongoing basis. Records on individuals who have ceased to be licensed are maintained at a private-sector contractor records storage facility for a period of five years.
RDA Number: 96/052
Related Record Number: CRA LPRAB 030
TBS Registration: 003128
Bank Number: CRA PPU 062
Authentication and Credential Management Service
Description: This bank describes personal information related to the management of credentials used to provide authentication services for external users of the Canada Revenue Agency (CRA) secure online program applications (My Account, My Business Account, Represent a Client, and Quick Access), including the services of other departments and levels of government that use the CRA’s authentication services (that is, the Portageur service). Personal information may include name, username, password, password recovery questions and answers, temporary code, persistent anonymous identifier, meaningless but unique number, Internet Protocol address, audit logs, cookies (session and persistent), and shared secrets. Shared secrets include personal information already on file in the CRA’s program databases such as contact information, date of birth, financial information (for example, amounts entered on an income tax and benefit return, notice of assessment access code), and social insurance number (SIN). For the Portageur service, information such as the name, contact information, date of birth, and gender may be sent to the other organization and compared to information on its systems for authentication purposes.
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 SIN. Information may be stored in the following CRA internal systems or databases: Authentication Management System and Credential Management System. Information (that is, shared secrets) may be obtained from internal CRA programs or activities, including Individual Returns and Payment Processing (CRA PPU 005) and Business 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 representatives who apply for access to the CRA’s secure online program applications and the online services of other departments and levels of government who use the CRA’s authentication services.
Purpose: Personal information is used to authenticate the identity of individuals and to issue, manage, and authenticate the credentials of individuals accessing the CRA’s secure online program applications and the services of other departments and levels of government that use the 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" at 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, in line with the agreement reached 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 uses it to identify the individual to allow him or her online access to his or her own income tax and benefit information and to associate the individual’s anonymous credentials to him or her.
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 breach, information may be shared with those responsible for agency security and access to information and privacy officials; refer to Standard PIB Security Incidents and Privacy Breaches – PSU 939 and Electronic Network Monitoring – PSU 905. For suspected criminal activity, information may also be disclosed to the Royal Canadian Mounted Police for investigation; 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
RDA Number: TBD
Related Record Number: PRN 932
Bank Number: CRA PPU 607
Business Number and Program Account Registration
Description: This bank describes personal information related to business number (BN) and program account registration and administration, including but not limited to GST/HST accounts, payroll accounts, corporate income tax accounts, import-export accounts, excise and other levies accounts, and provincial program accounts. Personal information may include: name, contact information, social insurance number (SIN), BN and other program account numbers, language, 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 BN 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 2015 and now contains information described in the former PIB Registrants for the Goods and Services Tax/Harmonized Sales Tax (GST/HST) CRA PPU 066.
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: Business Registration Investigation (BRI) (ESDC PPU 080). 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 , Detection and 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: Active account information will be kept on an ongoing basis. Records on individuals who have ceased to be registered are currently retained at a private-sector contractor records storage for up to 5 years and then sent to Library and Archives Canada for archival purposes.
RDA Number: 97/033
Related Record Number: CRA ABSB 227
TBS Registration: 20090528
Bank Number: CRA PPU 223
Canada Child Tax Benefit (CCTB) Program
Description: This bank contains information used to determine an individual's eligibility and entitlement for the CCTB and records any subsequent activity on that individual's CCTB account. This bank also contains information used to determine an individual's eligibility for both the Child Disability Benefit (CDB), which is a supplement of the CCTB program and the universal Child Care Benefit (UCCB) that the CRA administers on behalf of Employment and Social Development Canada (ESDC). Eligibility for the CDB is determined by information accessed from the Disability Tax Credit program (program record CRA ABSB 790). Information is also used to administer other provincial and territorial programs on behalf of those provinces and territories.
Class of Individuals: Individual tax filers.
Purpose: The purpose of this bank is to provide an accurate and current record of all activities on an individual's CCTB and UCCB accounts. This databank enables authorized employees to reply to clients' enquiries accurately and quickly and supports programs that validate information to support eligibility and to facilitate correct calculation of benefits.
Consistent Uses: In addition, information related to the National Child Benefit Supplement, a component of the CCTB, is provided to an individual's resident province or territory to allow the province or territory to adjust the individual's social assistance payments or payments made under a provincial or territorial law. As well, the Agency transfers information to other provincial and territorial departments where legislation authorizes them to obtain CCTB information.
Retention and Disposal Standards: Information 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.
RDA Number: 98/011
Related Record Number: CRA ABSB 646
TBS Registration: 003210
Bank Number: CRA PPU 063
Canada Pension Plan and Employment Insurance 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, including CPP/EI coverage and rulings. 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 (SIN); and Business Number (BN).
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: SIN, BN, 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 (RAPID); the Case Management System (CMS); the Referral Allocation and Distribution System (RADS); the Automated Collections and Source Deductions Enforcement System (ACSES); the Electronic Letter Creation System (ELCS); the CPP/EI HQ Referral System (CHQRS); the CPP/EI File Tracking System; the Web Correspondence and Issues System (Web CIMS); the Social Security Agreements System (SSAS); the CPP/EI Rulings Decision Support System (DSS); and the Workload Inventory Management System (WIMS). This PIB was updated in 2014 and was formerly entitled Canada Pension Plan and Employment Insurance Rulings Documents.
Class of Individuals: Individual 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: Personal information is collected under the authority of subsections 11(3) and (6), section 25, subsection 25(12), and sections 26.1 and 27.3 of the Canada Pension Plan (CPP), and under paragraph 5(3) (b), subsection 88(12), sections 90 and 94, and subsections 108(2) and (3) of the Employment Insurance Act (EIA). The personal information is used to administer the CPP and EI program, including providing rulings on pensionability and insurability under the CPP and EIA, respectively, processing of elections, and processing of social security certificate activities. 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 legislation, including Employment and Social Development Canada (Canada Pension Plan - Retirement, Disability, Survivors and Death Benefits Individual (PIB) (ESDC PPU 146), Insurance Claim File – Local Office (OPS) (PIB) (ESDC PPU 150), Canada Pension Plan - Record of Earnings (PIB) (ESDC PPU 140), and Employment Benefits, Support Measures and Other Programs (PIB) (ESDC PPU 293)), 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); Business Returns and Payment Processing (CRA PPU 047); Trust Accounts Compliance (CRA PPU 120); Taxfiler Representative Identification System (TRIS) Data Bank (CRA PPU 175); Trust Accounts – Payroll requirements (CRA CVB 188); 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 CPP and EI legislation); program support (systems and technology); policy writing; strategy development, 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 will be held at a private-sector contractor’s records storage facilities for a period ranging between 4 and 15 years, after which some will be destroyed, while others will be retained at Library and Archives Canada for an indefinite period. Information held in the ELCS and some of the information held in the SSAS are retained for a period of 10 years following the date of creation, after which they will be destroyed. All other information held electronically will be retained indefinitely.
RDA Number: 92/005, 92/006, and 93/007
Related Record Number: CRA LPRAB 187
TBS Registration: 002020
Bank Number: CRA PPU 070
Charities Directorate T3010 Annual Information Return
Description: This bank contains information on the directors/trustees of registered charities; this information must be provided to the Charities Directorate of the Canada Revenue Agency (CRA) on an annual basis. This information, as well as information related to the operation of the charities, including financial data, is deemed necessary to facilitate the administration and enforcement of the Income Tax Act. The personal information collected on members of governing bodies includes last name, first name, initial, date of birth, contact information, title of position within a charity's governing body, whether or not they were directors/trustees at year end and whether or not directors/trustees are at arm's length from other directors/trustees of the same charity (arm's length is a tax concept that describes a relationship in which parties act independently of each another).
Class of Individuals: Any individual who holds a position on the governing body of a Canadian registered charity.
Purpose: In accordance with the Income Tax Act, registered charities are required to provide the CRA with operational information annually. This information is submitted on Tax Form T3010. This information, some of which is confidential, is required to facilitate the administration and enforcement of the Income Tax Act. Form T3010 is used by the Charities Directorate of the CRA to assess a charity's operations and ensure that they are complying with the requirements of the Income Tax Act. If the return reveals that the charity presents compliance issues, the Directorate may engage in a series of activities, including outreach/education on how to comply with regulations or a more thorough investigation of the charity's activities, after which various sanctions could be applied, up to and including revocation of registered status. The T3010 information collected on the annual returns is stored in the Charities Assessing and Registration (CARE) system. CARE is a mainframe system maintained by the Information Technology Branch (ITB) of the CRA on behalf of the Charities Directorate.
Consistent Uses: This information is disclosed (see below) in accordance with the Income Tax Act. There are no other uses of the information. Disclosure: The public information portion of the T3010 return as well as the information pertaining to directors or trustees which is limited to their full name, position in the charity, whether or not they were a director/trustee at year end and arm's length status. This information is available to the public and other government agencies on request (see below) and on the Charities' Web site. 1. T3010 Ad Hoc Reports/Data Extracts are disclosed to the public upon request, in accordance with subsection 149.1(15) of the Income Tax Act (public information only). 2. Photocopied T3010 Information Returns are disclosed to the public upon request (public information only). 3. T3010 information is disclosed to Statistics Canada and the Department of Finance bi-annually (all information). 4. T3010 information is disclosed where the release of any or all of the information is permitted by law under subsection 241 of the Income Tax Act.
Retention and Disposal Standards: The paper copies of charity returns are retained for six years. Once a Records Disposition Authority has been obtained, they are destroyed. We are currently working to apply the same retention and disposal standard to the electronic information stored within CARE.
RDA Number: 93/019
Related Record Number: CRA LPRAB 290
TBS Registration: 005859
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.
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 created in 2015 and contains the CSA information previously described in Canada Child Tax Benefit Program (CRA PPU 063).
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.
Consistent Uses: Any information obtained in the course of the administration or enforcement of this Act or the regulations or the carrying out of an agreement entered into under section 11 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. More specifically, information may be shared with Employment and Social Development Canada in accordance with section 10 (2) of the Act if it can be reasonably regarded as necessary for the purpose of administering or enforcing the Canada Disability Savings Act (ESDC PPU 038), or a program administered under an agreement entered into under section 12 of the Canada Education Savings Act (ESDC PPU 506). Information may also be disclosed to the government of any province in accordance with section 11 of the Act for the purpose of administering a social program, income assistance program, or health insurance program in the province under the terms of 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 the Canada child tax benefit program (CRA PPU 063), and the disability tax credit program (CRA PPU 218).
Retention and Disposal Standards: 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.
Record Disposition Authority: 98/011
Related Class of Record Number: CRA ABSB 625
TBS Registration: 20150218
Personal Information Bank Number: CRA PPU 620
Commodity Tax Objections, Determinations and Appeals to the Courts
Description: This bank describes personal information related to objections and appeals of commodity tax assessments, reassessments, and determinations. Personal information may include name, contact information, citizenship status, credit information, date of birth, date of death, financial information, signature, Social Insurance Number (SIN), Business Number (BN), 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 SIN and the BN. This PIB was updated in 2016.
Class of Individuals: Individuals, or their legal representatives, who file commodity tax objections.
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, section 8(2) of the Excise Act, section 195(3) of the Excise Act 2001, sections 81.15(4) and 295(5) of the Excise Tax Act, section 43(3) of the Air Travellers Security Charge Act and sections 20(2) and 54(3) of the Softwood Lumber Products Export Charge Act 2006. 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.
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 section 241(4) of the ITA and section 295(5) of the ETA). Information may also be shared, as applicable, with internal CRA Programs/Activities, and regional offices involved in the objections, determinations, and appeals. 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, strategy development, and reporting.
Retention and Disposal Standards: Records will be retained for seven years after the last administrative action. Case files are retained for seven years following the outcome of last appeal or the issuance of a decision. Records are then destroyed.
RDA Number: 93/020 & 98/008
Related Class of Record Number: CRA APP 555
TBS Registration: 20120418
Bank Number: CRA PPU 177
Competent Authority Program Administration
Description: This bank describes information about Competent Authority case requests made by taxpayers for assistance with respect to international taxation treaty/convention issues under the Advance Pricing Arrangement (APA) and Mutual Agreement Procedures (MAP) Programs. These records contain information provided by a foreign country, the Canada Revenue Agency, the taxpayer(s) and/or representatives. Personal information may include: name, contact information, financial information, Social Insurance Number (SIN), Business Number (BN), opinions and interpretation of the application of the tax convention article(s), name and contact information of spouse (or common-law partner) and dependants, biographical information, professional affiliations, financial institution information, credit information, passport information, and other identification numbers (e.g. driver's license number).
Class of Individuals: Canadian taxpayers and/or their representative and foreign taxpayers and/or their representative subject to actual or potential double taxation or taxation not in accordance with a particular tax treaty
Purpose: The information is compiled to resolve competent authority cases as well as to negotiate Advance Pricing Arrangements (APAs) and Mutual Agreement Procedures (MAPs). The Social Insurance Number (SIN) is collected pursuant to the Income Tax Act.
Consistent Uses: In resolving APA and MAP cases, information from other cases concerning the same issue(s) may be used in order to ensure consistency and fairness. Personal information may be disclosed to foreign governments in accordance with the provisions of a particular tax treaty. Information may also be used for audit, evaluation, research, and/or statistical purposes.
Retention and Disposal Standards: Records for MAP cases are retained at a private-sector contractor records storage facility 10 years after the case is closed and then destroyed. For APA cases, records are retained at a private-sector contractor records storage facility indefinitely.
RDA Number: 92/007
Related Record Number: CRA ILBIB 261
TBS Registration: 002021
Bank Number: CRA PPU 085
Corporate Returns and Payment Processing – Personal Information Bank
Description: This bank describes information related to the processing, assessment, endorsing, and validation and posting of personal information filed through business and information returns, including but not limited to T2 Corporation Income Tax Returns, T4 Payroll Information Returns, T5 Returns of Investment Income, T5006 Registered Labour-Sponsored Venture Capital Corporation Information Returns and Special Election Returns (T2054, T2057,T123, T1169, T1296, T2002, T2004, T2010, T2012, T2022, T2023, T2027, T2034, T2055, T2058, T2059, T2060, T2063, T2067, T2073, T2079, T2100, T2101, T2107 and T2143 ). 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 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 SIN, BN, Foreign Social Security Number and/or authorization for those acting on behalf of an account holder or estate. This PIB was updated in 2015 to remove any information relating to the GST/HST returns and rebates processing program which is now described in the PIB GST/HST Returns and Rebates Processing CRA PPU 241, and to remove any information relating to Partnership Information returns and other Levies which is now described in the PIB Specialty Business Returns CRA PPU 224, and now includes information described in the following former PIBs: Pre-Authorized Debit (PAD) System, CRA PPU 185. This PIB was formerly entitled Business Returns and payment processing. Information may be stored in the following CRA internal systems or databases: Business Number System, T1 Individual Identification data base, Corporation Tax Processing System (CORTAX), Corporation Assessing, Accounting and Collection System ( CORPAC), Standardized Accounting (SA), Rollovers Analysis System (RAS), Capital Divident Account (CDA) and T2054 MS Access Database.
Class of Individuals: Sole proprietors, other business owners and their employees, 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, 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 SIN 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), Department of Foreign Affairs, Trade and Development (for trade purposes), Department of Finance Canada (for fiscal policy purposes), Statistics Canada (for statistical data), Industry Canada (Estate Files under the Bankruptcy and Insolvency Act, IC PPU 058), Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), the Public Prosecution Service of Canada (National Fine Recovery Program, PPSC PPU 001) and Employment and Social Development Canada (Canada Pension Plan - Retirement, Disability, Survivors and Death Benefits Individual, ESDC PPU 146, Insured Earnings Match, HRSDC PPU 115; and Benefit and Overpayment File, ESDC PPU 180). Information may also be shared with provincial and territorial governments (or parts thereof) in accordance with signed information sharing agreements. 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: Individual Returns and Payment Processing (CRA PPU 005); Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177); Taxpayer Relief Program (CRA PPU 155); and with Compliance Programs including Non-Filers (CRA PPU 025), Detection and Investigations (CRA PPU 095), Competent Authority Program Administration (CRA PPU 085), Tax Avoidance Cases (CRA PPU 035), and Voluntary Disclosures (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 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) and non-resident returns 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 retains 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: 92/005, 92/005-01, and 92/006
Related Class of Record Number: CRA ABSB 225
TBS Registration: 003942
Personal Information Bank Number: CRA PPU 047
Deferred Income and Savings Plans
Description: This bank describes personal information related to the registration and monitoring of Registered Retirement and Deferred Income and Savings Plans, including: Registered Pension Plans (RPP), Deferred Profit Sharing Plans (DPSP), Registered Education Savings Plans (RESP), Disability Savings Plans (RDSP), Supplementary Unemployment Benefit Plans (SUBP), Registered Retirement Savings Plans (RRSP), Registered Retirement Income Funds (RRIF), Registered Investments (RI), Tax-Free Savings Accounts (TFSA), and Pooled Registered Pension Plans (PRPPs). Personal information may include: name, contact information, Social Insurance Number (SIN), other identification numbers (plan registration number, account number, Business Number (BN), contract number), financial information, financial institution information, signature, date of birth, date of death, and biographical information.
Note: This PIB was updated in 2014 and was formerly entitled Registered Retirement and Deferred Income Plans and includes information described in former PIB Registered Education Savings Plans (RESP), CRA PPU 208.
Class of Individuals: Individual taxpayers, their spouses, their dependents, and their representatives; 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 companies; subscribers, beneficiaries, and promoters of registered savings plans.
Purpose: Personal information is collected under the authority of the Income Tax Act and is used to register and monitor registered retirement and deferred income and savings plans in accordance with the Income Tax Act and related regulations and rules. The SIN 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 the Income Tax Act and related regulations, including Employment and Social Development Canada (Canada Education Savings Program HRSDC PPU 506), and the Office of the Superintendent of Financial Institutions. Information may also be disclosed to other applicable provincial/territorial governments (or parts thereof) in accordance with signed taxpayer information sharing agreements for the purpose of administering a federal law or provincial program. Information may also be shared, as applicable, with internal CRA Programs/Activities including Business Returns and Payment Processing (CRA PPU 047). Information may also be used or disclosed for audit, program evaluation, research, and statistical purposes. A listing of all registered investments is available publicly in the Canada Gazette.
Retention and Disposal Standards: Information is retained for as long as the plan is registered. Once the plan is terminated, the information will be retained for an additional 5 years following the Agency’s final correspondence and then destroyed.
RDA Number: 93/019
Related Record Number: CRA LPRAB 117
TBS Registration: 20090532
Bank Number: CRA PPU 226
Detection and Investigations
Description: This bank describes personal information related to taxpayers suspected of non-compliance or evasion under the Excise Tax Act, the Income Tax Act and related legislation. Personal information may be collected indirectly from sources other than the taxpayer, including unsolicited informants, credit bureaus, and the Canadian Police Information Centre, and subsequently matched with taxpayer information. Personal information may include: name, contact information, signature, criminal checks/history, Social Insurance Number (SIN), Business Number (BN), financial information, citizenship status, credit history, date of birth, and opinion or views of, or about individuals and details of any suspected illegal activity, non-compliance or evasion, CRA investigation or audit, photographs, video/audio recordings.
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 SIN or BN. This PIB was updated in 2014.
Class of Individuals: Individuals suspected of non-compliance or evasion of tax; potentially affiliated individuals; their dependents, spouses, common-law partners, or representatives; and tax informants.
Purpose: Personal information is collected under the authority of the Income Tax Act and the Excise Tax Act, and is used for the purpose of detection, identification and investigation of potential violations of the Excise Tax Act, Income Tax Act and/or other related laws. The Social Insurance Number (SIN) is collected in accordance with 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 income tax and excise legislation, including Canada Border Services Agency (Administrative Monetary Penalty System Program, CBSA PPU 001), and Employment and Social Development Canada (Canada Pension Plan - Retirement, Disability, Survivors and Death Benefits (Individual), HRSDC PPU 146). 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: Individual Returns and Payment Processing (CRA PPU 005), Business Returns and Payment Processing (CRA PPU 047), and Appeals (CRA PPU 177). Information may be data-matched with a nation-wide interactive warning system tool utilized in the assessment of commercial and personal credit applications to detect potential misuse or irregularities associated with addresses, telephone numbers, and SINs. Client-provided tax return information is compared against the database and, if matched, a warning message is generated to prompt further review. Information may also be used to match data analyzed by the "suspicious activities detection tool" to identify high-risk registrants/taxpayers who file benefit claims/tax refunds to which they are not entitled. This tool is made available by a third party service provider. Therefore, limited information such as name and contact information may be shared with the third party service provider. Information may be shared with law enforcement agencies, where permitted by law. Information may also be used for program audit, evaluation, reporting, and/or statistical purposes. With consent, information may also be used for personnel security screening purposes for employment with the Canada Revenue Agency.
Retention and Disposal Standards: Reports relating to the Excise Tax Act, the Excise Act, and the Income Tax Act are retained for five years after the date a case is closed or after all appeal periods have expired, whichever is later, and are then destroyed. Tax lead information is destroyed two years after the last administrative action. All other records are retained for up to eight years and are then destroyed.
RDA Number: 93/004
Related Record Number: CRA ILBIB 820
TBS Registration: 002752
Bank Number: CRA PPU 095
Disability Tax Credit (DTC) Program
Description: This bank describes 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 (SIN), date of birth, medical information, names and contact information of parents, guardians, caregivers, dependents and medical practitioner.
Class of Individuals: Taxpayers who claim the Disability Tax Credit on their income tax returns for themselves, their spouse, a caregiver, or a dependent.
Purpose: Information is collected to determine the eligibility for the Disability Tax Credit program and to process claims. The Social Insurance Number (SIN) is collected pursuant to the Income Tax Act.
Consistent Uses: Personal information may be used for data-matching purposes with information from the Canada Child Tax Benefit or the Special Allowance Program (CRA PPU 063) to determine if the Child Disability Benefit should be granted as a supplement. The data that pertains to the Disability Tax Credit can be transferred to Employment and Social Development Canada (ESDC) to allow the opening of a Registered Disability Savings Plan. Information may also be used to contact the applicant and/or the medical practitioner and may also be used for audit, evaluation, research, and/or statistical purposes.
Retention and Disposal Standards: Information is retained at a private-sector contractor records storage facility for 5 years after a client's date of death and then destroyed.
RDA Number: 98/011
Related Record Number: CRA ABSB 647
TBS Registration: 20090478
Bank Number: CRA PPU 218
Excise and 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, excise tax and excise duty licensees, and other persons requesting an interpretation of a section, subsection, etc., of the Excise Tax 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 (RITS). This PIB was updated in 2014 and was formerly titled Excise and GST/HST Letters (Headquarters and Tax Services Offices).
Class of Individuals: GST/HST registrants and claimants, air travellers security charge registrants, softwood lumber products export charge registrants, excise duty licensees and registrants, excise tax licensees, and their authorized representatives.
Purpose: Personal information is collected under the authority of the Excise Tax 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. The information is used to provide responses that address situations or issues on matters related to the Acts and 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: Business Returns and Payment Processing (CRA PPU 047), GST/HST Credit (CRA PPU 140), Excise Duties; Excise and GST/HST Remissions; Appeals (CRA PPU 177), Taxpayer Relief Program (CRA PPU 580) and with Compliance Programs including Non-Filers/Non-Registrants, Trust Accounts Compliance (CRA PPU 120), Detection and Investigations (CRA PPU 095), Competent Authority Program Administration (CRA PPU 085), Tax Avoidance Cases (CRA PPU 035) and Voluntary Disclosures (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 and enforcement risk management, strategy development and reports. Information may be shared with other federal government institutions in accordance with section 295 of the Excise Tax Act, section 211 of the Excise Act, 2001, Air Travellers Security Charge Act, and 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), 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.
RDA Number: 96/052
Related Record Number: CRA LPRAB 815, CRA LPRAB 800, CRA LPRAB 140
TBS Registration: 003777
Bank Number: CRA PPU 092
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. 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 (AIMS).
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: Income tax and Charity Objections, and Appeals to the courts (CRA PPU 172), Corporate Returns and Payment Processing (CRA PPU 047) and Detection and 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: 92/007
Related Class of Record Number: CRA DCPB 150
TBS Registration: 20170001
Personal Information Bank Number: CRA PPU 442
Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit)
Description: This bank describes information used to determine an individual's eligibility for a GST/HST credit, including eligibility for Newfoundland and Labrador Harmonized Sales Tax Credit, the Saskatchewan Low-Income Tax Credit (SLITC) (previously the Saskatchewan Sales Tax Credit - SSTC), the Newfoundland and Labrador Seniors Benefit, the British Columbia Harmonized Sales Tax Credit (BCHSTC), the Nova Scotia Affordable Living Tax Credit (NSALTC), the Ontario Sales Tax Credit (OSTC), the Ontario Home Energy Rebate (OHER), the Ontario Sales Tax Transition Benefit (OSTTB), the Ontario energy and property tax credit and the Northern Ontario Energy Credit (OEPTC and NOEC), and the British Columbia Low Income Climate Action Tax Credit (BCLICATC). Personal information may include: name, contact information date of birth, Social Insurance Number (SIN), biographical information, financial information, marital status, and name of spouse or common law partner, children and dependants, credit information, financial institution information, citizenship information, signature of applicant, spouse or partner.
Class of Individuals: Individuals who apply for the GST/HST credit.
Purpose: Information is collected to determine eligibility and to process credit of the GST/HST. The Social Insurance Number (SIN) is collected pursuant to the Income Tax Act.
Consistent Uses: Information is stored in the GST/HST Credit 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 GST/HST credit account (e.g. changed eligibility or entitlement and additional cheque issued). Information in this bank may be shared with provincial and territorial departments where legislation authorizes them to obtain GST/HST credit information. Information may be used for client enquiries and to support programs that validate information to support eligibility and to facilitate correct calculation of benefits. Information may also be used for audit, evaluation, and reporting and/or statistical purposes.
Retention and Disposal Standards: Information will be retained at a private-sector contractor records storage facility for a period of six years following the last administrative action and then destroyed.
RDA Number: 92/005
Related Record Number: CRA ABSB 648
TBS Registration: 003016
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 includes reviews, examinations and audits at the domestic and international level to ensure compliance with Canada's tax laws. 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 (SIN), business number (BN), 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 SIN, BN, and/or legal authority for those acting on behalf of an account holder or estate. This PIB was created in 2016. Information may be stored in the following CRA internal systems or databases: Audit Information Management System (AIMS), Compliance Measurement Profiling and assessment System (COMPASS), Pre Assessment National Inventory (PANI), IBM Cognos, Electronic Waiver on Withholding (EWOW) System, INTEGRAS Case System, QA (Quality Assurance) Web application, Selected Listed Financial Institutions (SLFI) Micro-Application, Standardized Accounting (SA), Tax Avoidance Cases, Windows Audit Laptop System (WinALS), and the Other Levies (OL) system.
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 to administer and enforce the provisions under the Excise Tax Act and the Air Travellers Security Charge Act by identifying and effectively addressing instances of non-compliance. Personal information is collected under the authority of Subsection 98(3), 99(1), 100(1), 275(1), 288(1), section 289 and 289.1 of the Excise Tax Act, Subsections 38(1), 70(1) and sections 8 and 66 of the Air Travellers Security Charge Act, and the Canada Revenue Agency Act. The SIN is collected under the Excise Tax Act (Part IX – Goods and Services Tax) for identification purposes.
Consistent Uses: Information can only be used in accordance with section 295 of the Excise Tax Act and sections 7 to 8 of the Privacy Act. 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), 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 memoranda of understanding. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Individual Returns and Payment Processing (CRA PPU 005), Business 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, Determinations and Appeals to the Courts( CRA PPU 172), Service Complaints (CRA PPU 174) ), Detection and Investigations (CRA PPU 095), Competent Authority Program Administration (CRA PPU 085), Business Transformation and Corporate Management and Tax Avoidance Cases (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, 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.The SIN 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 (WCA).
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 no lead to an administrative action will be destroyed after 2 years. Beginning in 2015 paper copies of personal information will be scanned into the electronic audit file and then destroyed. Existing 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: 97/033
Related Class of Record Number: CRA CPB 476
TBS Registration: 20160020
Personal Information Bank Number: CRA PPU 430
GST/HST Returns and Rebates Processing
Description: This bank describes personal information related to the administration of CRA’s Goods and Services Tax/Harmonized Sales Tax (GST/HST) Program including the administration of related provincial programs on behalf of those provinces. This includes the verification, validation, processing, and assessing and posting of information filed through the GST/HST returns, and other related forms regarding rebates and elections such as but not limited to: GST/HST return (GST34), GST/HST and QST return (RC7200), General Application for Rebate of GST/HST (GST189), Election for GST/HST (GST20), GST/HST New Housing Rebate Application for Owner-Built Houses (GST 191), and GST/HST New Residential Rental Property Rebate Application (GST 524). This bank also describes information concerning taxpayer payment processing options, including pre-authorized debit. Personal information may include: name, contact information, financial information, signature, social insurance number (SIN), business number (BN), other identification numbers such the pension plan number and diplomatic and consular card identification number, biographical information, language citizenship, 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 a SIN, GST/HST 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 GST/HST program systems or databases: GST/HST Return and Adjustment Processing System (GHRAPS), Rebates Processing System (RPS), and other applications such as Standardized Accounting, Business Client Communications systems and the Pre-Authorized Debit System (PADS) database. This PIB was updated in 2015 and includes some of the personal information that was previously described in the PIB Business Returns and Payment Processing CRA PPU 047 and the following former PIBs: Claims for Refund or Rebate of Taxes Paid under the Excise Tax Act (G.S.T. and H.S.T.) (Excluding Visitor Rebates) CRA PPU 091, , Federal Sales Tax Inventory Rebate Program CRA PPU 086 and Visitors Application for Rebate of Goods and Services Tax (GST)/Harmonized Sales Tax (HST) on Short term Accommodation and Goods Purchased in Canada CRA PPU 106, and Pre-Authorized Debit (PAD) System, CRA PPU 185.
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 to ensure that GST/HST registrants and non-registrants returns are accurately processed, recorded and assessed, including applicable GST/HST elections for the Government of Canada, the territories and for most provinces, for processing payment of domestic rebates and Foreign Convention and Tour Incentive Program rebates including but not limited to new housing, new residential rental property, public service body, general and foreign conventions and tour operator rebates and for the administration of the QST for the selected listed financial institutions in Québec and those outside Québec who are doing business in Québec. Personal information is collected under the authority of Section 275 and Part IX, Division VI of the Excise Tax Act, section 7 of the Federal-Provincial Fiscal Arrangement Act, sub-section 63(1) of the Canada Revenue Agency Act, and pursuant to the Act Respecting the Quebec Sales Tax (ARQST) and the Tax Administration Act (Quebec). The SIN is collected under the Excise Tax Act (Part IX – Goods and Services Tax) for identification purposes.
Consistent Uses: Information may only be shared or used for an additional purpose in accordance with section 295 of the Excise Tax Act. Information may be used for the payment of debts owed to the Crown. 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 rebate applications as well as GST/HST returns and GST/HST elections. Information may also be shared and/or verified in accordance with signed information sharing agreements with provincial governments (or parts thereof) as it relates to the programs administered on their behalf and other federal governments including: the Department of Foreign Affairs, Trade and Development Canada (DFATD), Members of the Diplomatic Corps in Canada (DFAIT PPU 907); the Department of Finance Canada, for fiscal tax policy purposes; Statistics Canada, for statistical analysis; Public Works and Government Services 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 and/or verified as applicable, with internal CRA programs/activities, including: Excise and GST/HST Rulings and Interpretations (CRA PPU 092); Business Returns and Payment Processing (CRA PPU 047); Business Number (CRA PPU 023); Individual Returns and Payment Processing (CRA PPU 005); Non-Filer Compliance (CRA PPU 025); Debts Written Off as Uncollectible (CRA PPU 060); Trust Accounts Examinations GST/HST (CRA PPU 120); Office of the Taxpayers' Ombudsman (CRA PPU 222); Small and Medium Enterprises (CRA PPU 421); Voluntary Disclosures (CRA PPU 220); Income Tax and Charity Objections, Determinations and Appeals to the Courts (CRA PPU 172); Service Complaints - Personal Information Bank (CRA PPU 571); Taxpayer Relief Program (CRA PPU 580) and Commodity Tax Objections, Determinations and Appeals to the Courts (CRA PPU 177); Detection and 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, 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: Electronic records are retained for up to 10 years. 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 and most payment records are destroyed after 7 years; information for pre-authorized debit requests is destroyed after 10 years. 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: 97/033
Related Class of Record Number: CRA ABSB 246
TBS Registration: 000013
Personal Information Bank Number: CRA PPU 241
Income Tax and Charity Objections, and Appeals to the Courts - Personal Information Bank
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, contact information, citizenship status, credit information, date of birth, date of death, financial information, medical information, signature, social insurance number (SIN), business number (BN), 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 (SIN), legal authority for those acting on behalf of an account holder or estate, and business number. Information may be stored in the following CRA internal systems or databases: Random Access Personal Information Database (RAPID), Corporation Tax Processing System (CORTAX), Case Appeals, Sub-Ledger, Automated Collections and Source Deductions Enforcement System (ACSES), Standardized Accounting (SA), and GST/HST Return and Adjustment Processing System (GHRAPS). This PIB was updated in 2016.
Class of Individuals: Individuals (or their representatives) who 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; individuals who commence civil proceedings against the Crown.
Purpose: Personal information is collected under the Authority of sections 165(3) and 220 of the Income Tax Act (ITA), and is used for the following purpose: to resolve income tax and charity objections and appeals; determine eligibility for the GST credit, Canada Child Tax benefits, and Working Income Tax benefit. 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 departments in accordance with legislation, including the Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010), courts of Canada, and Department of Finance (Tax Data – Evaluation and Formulation of Fiscal Policy, FIN PPU 100). Information may also be disclosed to foreign governments’ revenue departments 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 section 241(4) of the ITA). Information may also be shared, as applicable, with internal CRA Programs/Activities, and local offices involved in the objections and appeals. 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.
Retention and Disposal Standards: Records will be retained for seven years after the last administrative action; case files are retained for seven years following the outcome of the last appeal or issuance of decision. Records are then destroyed.
RDA Number: 93/020
Related Class of Record Number: CRA APP 545
TBS Registration: 20120419
Bank Number: CRA PPU 172
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 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 (SIN); and other identification numbers, including Business Number (BN) and Trust Number (TN).
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 SIN; 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 (WebCIMS); and Income Tax Rulings Information Database (TRID). This PIB was updated in 2014, and was formerly entitled Income Tax Rulings Subject Matter Files.
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; and trustees.
Purpose: Personal information is collected under the authority of the Income Tax Act and Regulations and is used to provide taxpayers with responses that address their situations or issues on matters related to the Income Tax Act and Regulations. The SIN 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. As such, information may be shared, as applicable, with internal CRA Programs/Activities, including: Business Returns and Payment Processing (CRA PPU 047); Individual Returns and Payment Processing (CRA PPU 005); GST/HST Credit (CRA PPU 140); Excise Duties; Excise and GST/HST Remissions; Appeals (CRA PPU 177); Taxpayer Relief Program (CRA PPU 580); and with Compliance Programs including Non-Filers/Non-Registrants, Trust Accounts Compliance (CRA PPU 120), Detection and Investigations (CRA PPU 095), Competent Authority Program Administration (CRA PPU 085), Tax Avoidance Cases (CRA PPU 035) and Voluntary Disclosures (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. Information may be shared with other federal government institutions in accordance with section 241 of the Income Tax Act and 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 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. 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.
Retention and Disposal Standards: Records will be retained at a private-sector contractor records storage for 50 years and are then destroyed.
RDA Number: 93/007
Related Record Number: CRA LPRAB 041
TBS Registration: 003538
Bank Number: CRA PPU 090
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. Personal information is also used for the enhanced exchange of tax information under the Canada-United States Tax Convention. This bank also describes information concerning taxpayer payment processing options, including pre-authorized debit. Personal information may include: name, contact information, biographical information, citizenship status, date and place of birth, date of death, educational information, financial information, medical information, Temporary Taxation Number (TTN), Individual Tax Number (ITN), Trustee individual number, business number (BN), United States (U.S.) federal taxpayer identifying number such as a Taxpayer Identification Number or U.S. Social Security Number, other identification numbers, signature, Social Insurance Number (SIN), language preference.
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, TTN, ITN, and/or legal authority for those acting on behalf of an account holder or estate. This PIB was updated in 2016. Information may be stored in the following CRA internal systems or databases: Information Declaration System (INFODEC), T1 Individual Identification data base, Random Access Personal Information Database (RAPID).
Class of Individuals: Individual taxpayers including non-residents; family members (dependents, spouses, common-law partners); sole proprietors; partners in partnerships; representatives; individuals who act as contacts for employers, financial institutions, trust companies trustees on behalf of an individual who is in bankruptcy and government institutions; U.S. persons with Canadian financial accounts or U.S. persons controlling non-U.S. entities’ financial accounts.
Purpose: The personal information is collected under the authority of section 150 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. The SIN is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes. Information is also collected under the authority of part XVIII of the ITA for the purpose of enhanced international information reporting purposes under the Intergovernmental Agreement (IGA) between the Government of Canada and the Government of the United States for the enhanced exchange of tax information under the Canada-United States Tax Convention.
Consistent Uses: Information may be shared with other federal government institutions in accordance with legislation, including Statistics Canada (Longitudinal Administrative Data STC PPU 112, and Longitudinal Immigration Database STC PPU 135), Department of Justice Canada (Civil Proceedings and Legal Services JUS PPU 010, Family Orders and Agreements Enforcement Assistance - JUS PPU 125 and Garnishment Registry - JUS PPU 150), the Public Prosecution Service of Canada (Prosecutions and Prosecution-related Activities PPSC PPU 002), Employment and Social Development Canada (Canada Disability Savings Program) ESDC PPU 038, Universal Child Care Benefit ESDC PPU 102, Registration for the Employment Insurance Measure for Self-Employed People ESDC PPU 323, and Canada Pension Plan - Retirement, Disability, Survivors and Death Benefits (Individual) ESDC PPU 146) and with Public Works and Government Services 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 on U.S. persons may also be shared with the U.S. Internal Revenue Service. Information may also be shared with third parties upon consent of the taxpayer for verification purposes. Information may also be shared, as applicable, with internal CRA Programs including: Corporate Returns and Payment Processing (CRA PPU 047), Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) (CRA PPU 140), Taxpayer Relief Program (CRA PPU 580), Employer, GST/HST and Business Compliance (CRA PPU 120), Detection and Investigations (CRA PPU 095), International and Large Business Income Tax Audit and Examination (CRA PPU 035), Voluntary Disclosures (CRA PPU 220), Collection Actions (CRA PPU 050), Competent Authority Program (CRA PPU 085), Charities Program (CRA PPU 200) and Authentication and Credential Management Service (CRA PPU 607). 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, may be used for data-matching purposes, reporting and for survey or other statistical analysis purposes.
Retention and Disposal Standards: Records will be retained at a private-sector contractor records storage facility for up to 10 years, depending on the type of information. Certain records are then transferred to Library and Archives Canada as archival records. 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.
RDA Number: 92/005 and 92/006
Related Record Number: CRA ABSB 217
TBS Registration: 002014
Bank Number: CRA PPU 005
Collection Action
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 tax debts that have been deemed uncollectible and submitted for write-off or write-down. 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 (SIN), other identification numbers (e.g. Business Number (BN), driver’s license, license plate numbers, partnership account number, foreign taxation 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: Social Insurance Number (SIN), Business Number (BN) and/or authorization. Information may be stored in the following CRA internal systems or databases: Automated Subsidiary Ledger (ASL), Automated Collections and Source Deductions Enforcement System (ACSES), Accounts Receivable Platform (ARP) Payroll Deductions, Accounting and Collections System (PAYDAC), Revenue Enforcement Management Information Tracking System (REMITS), Departmental Accounts Receivable System (DARS), Random Access Personal Information Database (RAPID), Système Universal Delpac System (SUDS), and Integrated Revenue Collections (IRC). This PIB was updated in 2014 and was formerly entitled Individual Tax Arrears-Collection Action. The PIB also now includes personal information described in former PIB: Debts Written Off as Uncollectible CRA PPU 060.
Class of Individuals: Individual taxpayers, family members (spouses, common-law partners, dependents), sole proprietors, partners in partnerships, importers/exporters, travellers, customs brokers, licensees, carriers, authorized representatives.
Purpose: Personal information is collected under the authority of various tax acts including the Income Tax Act, Excise Tax Act and the Excise Act 2001, and is used to administer and enforce the collection of debts owed to the Crown, The SIN is collected pursuant to the section 237 of the Income Tax Act, the Excise Tax Act, the Excise Act, 2001 and Customs Act, Canada Pension Plan, and the Employment Insurance Act, 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), Canada Border Services Agency (Casual Refund Program, CBSA PPU 1201), and the Department of Justice (Civil Proceedings and Legal Services, JUS PPU 010). 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 Canada Revenue Agency (CRA) programs/activities including: Advance Income Tax Rulings and Technical Interpretations (CRA PPU 090), Office of the Taxpayers’ Ombudsman (CRA PPU 222), Taxpayer Relief Program (CRA PPU 580), Income Tax and Charity Objections, Determinations and Appeals to the Courts (CRA PPU 172), Individual Returns and Payment Processing (CRA PPU 005), Taxfiler Representative Identification System (TRIS) Data Bank (CRA PPU 175), Trust Accounts Compliance (CRA PPU 120), Business Number and Program Account Registration (CRA PPU 223), Business Returns and Payment Processing (CRA PPU 047), and Service Complaints - Personal Information Bank (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, and reporting. With Consent, information may also be used for personnel security screening purposes for employment with the Canada Revenue Agency.
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 Write Off of Uncollectible Accounts (T1520) are retained for a period of two years following the last administrative action, and are then destroyed. Electronic records are retained for 7 years and are then destroyed.
RDA Numbers: 92/005 and 92/006
Related Record Number: CRA CVB 190
TBS Registration: 002017
Bank Number: CRA PPU 050
Non-Filer Compliance
Description: This bank describes personal information related to non-filers’ (individuals, businesses, trusts) income tax and information returns to assist in investigations, and other compliance actions taken under the Income Tax Act and Excise Tax Act to ensure compliance where all individuals, businesses, and trusts file the required returns, and to analyse and identify compliance trends, emerging issues and the factors underlying non-compliance behaviour. Personal information may include: name, financial information, social insurance number, contact information, business number, date of death, 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 must provide the necessary identification, social insurance number, business number, date of birth, or a signed document authorizing a third party to act on behalf of the account holder. Information may be stored in the following CRA internal systems or databases: Système Universal Delpac System (SUDS), Contract Payment Reporting System (CPRS), Random Access Personal Information Database RAPID, ), Electronic Letter Creation System ELCS, Corporation Tax Processing System CORTAX, Business Menu BMENU, Automated Trust System ATS, and Automated Collections and Source Deductions Enforcement System ACSES. This PIB was updated in 2014 and was previously entitled Non-Compliance Identification Research Data.
Class of Individuals: Taxpayers (including individuals, Sole proprietors, partners in a partnership and trusts).
Purpose: Personal information is collected under the authority of section 150 of the Income Tax Act and is used to detect and identify non-compliant taxpayers, ensure that taxpayers continue to comply with the filing requirements under the Income Tax Act and to take appropriate action to encourage voluntary compliance. 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 disclosed in accordance with signed taxpayer information sharing agreements to other applicable federal (such as Public Prosecution Services Canada) and provincial/territorial governments (or parts thereof), such as the Workplace Safety and Insurance Board. Information may also be shared, as applicable, with internal CRA Programs/Activities related to compliance activities, including Detection and Investigations CRA PPU 095, Business Returns and Payment Processing CRA PPU 047 and Individual Returns and Payment Processing CRA PPU 005.
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.
RDA Number: 93/004
Related Record Number: CRA CVB 181
TBS Registration: 003542
Bank Number: CRA PPU 025
Part XIII Non-Resident Withholding Program
Description: This bank describes personal information related to the withholding, remitting and reporting of Part XIII tax. Part XIII of the Income Tax Act (ITA) 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, language, social insurance number (SIN), date of birth, financial information, medical information, biographical 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: the account number, full name and address on the account and answer 3 account specific questions (e.g. amount of previous remittance, remittance frequency, statement information). Information may be stored in the following CRA internal systems or databases: Non-Resident Source Deductions System (NRSD). This PIB was updated in 2016 and was formerly entitled Non-Resident Source Deductions (NRSD) System.
Class of Individuals: Canadian payers of non-resident income (subject to Part XIII tax), non-resident taxpayers, their spouses or common-law partners, their dependents, their representatives.
Purpose: Personal information is used for the following (main) purpose: To administer the Part XIII Non-Resident Withholding Program including election or undertakings. The personal information is collected under the authority of the ITA Part XIII section 215. The SIN is collected pursuant to the ITA Section 237 and subsection 220(1) and is used for identification purposes.
Consistent Uses: Information may be shared with other federal government institutions in accordance with income tax legislation, including Employment and Social Development Canada (Old Age Security, Guaranteed Income Supplement Allowance ESDC PPU 116). 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: Collections action (CRA PPU 050), Detection and 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), and Taxpayer Relief Program(CRA PPU 580). 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: 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: 92/006
Related Class of Record Number: CRA CVB 189
TBS Registration: 004464
Personal Information Bank Number: CRA PPU 094
Office of the Taxpayers' Ombudsman
Description: This bank describes personal information related to taxpayers' complaints to the Office of the Taxpayers' Ombudsman, regarding the service they received from the Canada Revenue Agency. Personal information may include: name; contact information; citizenship status; signature; language; date of birth; date of death; opinion or views of, or about, individuals; other identification numbers (Business Number (BN)); and employment equity information.
Note: This Personal Information Bank was updated in 2014 and was formerly entitled Taxpayers' Ombudsman.
Class of Individuals: Individuals, including non-residents, who have filed a complaint with the Taxpayers' Ombudsman, their family members (dependents, spouses, common-law partners) and their authorized representatives; and CRA employees.
Purpose: Personal information is collected under the authority of Order in council P.C. 2007-0828 and is used to process complaints, to conduct independent and impartial investigations 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 Ombudsman's 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' Ombudsman'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.
RDA Number: TBD - in the process of obtaining number.
Related Record Number: CRA OTO 330
TBS Registration: 20090527
Bank Number: CRA PPU 222
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: A privacy impact assessment was completed in 2013.
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, Detection and Investigations – CRA PPU 095, Collection Action – 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.
RDA Number: 98/001
Related Class of Record Number: PRN 920 and PRN 931
TBS Registration: 20140040
Bank Number: CRA PPU 917
Petroleum and Gas Production Revenue Tax Accounts
Description: This databank, which is maintained in the Ottawa Tax Centre, contains records of all payments of Part 1 Tax and all interest and penalties assessed in accordance with the requirements of the Petroleum and Gas Revenue Tax Act. This information is available on the Automated Subledger System (ASL).
Class of Individuals: Individual tax filers.
Purpose: The purpose of this bank is to establish and maintain an up to date accounting record of transactions relating to the administration of the Petroleum and Gas Revenue Tax.
Consistent Uses: Information is passed to tax services office collection officers electronically via a link from the Automated Subledger System (ASL) to the Automated Collections and Source Deductions Enforcement System (ACSES), to reference when enforcing payment of taxes by delinquent tax filers. Access to information pertaining to these accounts will be permitted when adequate proof of identification is provided, e.g., an account number, signature, and/or authorization from the tax filer.
Retention and Disposal Standards: Subledger information is maintained at a private-sector contractor records storage facility for 7 years subsequent to an account becoming nil.
RDA Number: TBD
Related Record Number: CRA ABSB 217
TBS Registration: 002203
Bank Number: CRA PPU 068
Petroleum and Gas Revenue Tax Return
Description: This bank contains all information supplied by tax filers on their annual Petroleum and Gas Revenue Tax Return, as well as correspondence, third-party information and agency working papers relating thereto. The tax filer may be an individual, a trust, a corporation, or some other business entity.
Class of Individuals: Individuals or corporations filing Petroleum and Gas Revenue Tax Returns.
Purpose: The purpose of this bank is to provide financial information required in the administration and enforcement of the Petroleum and Gas Revenue Tax Act. These returns are retained for the current tax year and the four taxation years immediately prior.
Consistent Uses: The principal use of this bank is to support the audit programs, enforcement procedures, and required collection actions, and to respond to relevant tax filers' enquiries regarding their petroleum and gas revenue tax affairs. Access will not be permitted without adequate proof of identification, including account number, signature and/or authority.
Retention and Disposal Standards: Records in this bank are retained at a private-sector contractor records storage facility for 5 years.
RDA Number: TBD
Related Record Number: CRA ABSB 139
TBS Registration: 003535
Bank Number: CRA PPU 011
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 tot CRA systems and applications.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" 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: 98/001
Related Record Number: PRN 932
TBS Registration: 004486
Personal Information Bank Number: CRA PPU 165
Retirement Compensation Arrangements Refundable Tax Accounts
Description: This databank, which is maintained in the Winnipeg Tax Centre, contains records of all payments and assessments of Part XI.3 Tax, including all interest and penalties assessed in accordance with the requirements of the Income Tax Act. This information is recorded on an automated sub ledger system.
Class of Individuals: Individual tax filers.
Purpose: The purpose of this bank is to establish and maintain an up to date accounting record of transactions related to the administration of the Income Tax Act, specifically Part XI.3.
Consistent Uses: Information is passed to tax services office collection officers electronically via a link from the Automated Sub ledger System (ASL) to the Automated Collections and Source Deductions Enforcement System (ACSES), to reference when enforcing payment of taxes by delinquent tax filers. Access to information pertaining to these accounts will be permitted when adequate proof of identification is provided, e.g., account number, signature, and/or authorization from the tax filer.
Retention and Disposal Standards: Sub ledger information is maintained at a private-sector contractor records storage facility for seven years subsequent to an account becoming nil.
RDA Number: 92/006
Related Record Number: CRA ABSB 217
TBS Registration: 002204
Personal Information Bank Number: CRA PPU 061
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, biographical information, contact information, employee personnel information, financial information, signature, social insurance number (SIN), partnership identification number (PN) and Business Number (BN).
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, PN, 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 systems or databases: Corporation Tax Processing System (CORTAX), Standardized Accounting (SA), Computer Assisted Audit Selection/Audit Report Generator Online (CAAS/ARGO) system, Partnership MS Access Database, Random Access Personal Information Database (RAPID), and the Audit Information Management System (AIMS).
Class of Individuals: Owners of sole proprietorships, partners in a partnership, authorized corporate officers, contact persons, representatives and designated authorities, employees, external consultants, claim preparers.
Purpose: Personal information is collected pursuant to subsections 37(1), 37(11), and 162(5.1) of the Income Tax Act (the Act) and is used for verification of compliance, administration and enforcement of the Scientific Research and Experimental Development (SR&ED) program requirements. The SIN is collected pursuant to section 237 of the 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, as applicable, with internal CRA Programs/Activities, including Appeals (CRA PPU 172), Collections Action (CRA PPU 050), Business Returns and Payment Processing (CRA PPU 047), Individual Returns and Payment Processing, (CRA PPU 005), and Detection and Investigations (CRA PPU 095). 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 for 10 years after the last administrative transaction at a private-sector contractor records storage facility, and then destroyed. However, records for businesses with gross revenue greater than $30,000,000 are sent to Library and Archives Canada for archival purposes.
Record Disposition Authority Number: 92/007
Related Class of Record Number: CRA DCPB 155
TBS Registration: 20140076
Personal Information Bank Number: CRA PPU 441
Small and Medium Enterprises
Description: This bank describes personal information related to verification of compliance and the administration and enforcement of provisions under the Income Tax Act, including identification of non-compliance, audit enforcement activities, and 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 include: name, contact information, credit history, date of birth, financial information, gender, business number (BN), 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/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 (AIMS), BN Registration System, Clearance Certificate Control System (CCCS), Client Other Parties System (COPS), Cognos, Corporation Tax Processing System (CORTAX), Electronic Waiver on Withholding (EWOW) System, Flow Through Shares (FTS) System, Goods and Services Tax / Harmonized Sales Tax (GST/HST) Return and Adjustment Processing System (GHRAPS), Information Declaration System (InfoDec), Liaison Officer Initiative (LOI) Reporting Tool, Non-Resident and Emigrant Dispositions Database (NEDD), Other Levies (OL), Partnership MS Access Database, Program Account Information System (PAIS), INTEGRAS Case System, QA (Quality Assurance) Web application, Rebates Processing System (RPS), Selected Listed Financial Institutions (SLFI) Micro-Application, Standardized Accounting (SA), T1 Ident, Tax Avoidance Cases, T3 Trust Information and Income Tax Return, Taxpayer Representatives Information System (TRIS), and Windows Audit Laptop System (WinALS). This PIB was created in 2014 and now contains personal information that was described in the former PIBs: Non-Resident and Emigrant Dispositions Database (NEDD) CRA PPU 111 and, Electronic Waiver on Withholding (EWOW) System CRA PPU 098.
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 sections 220, and 230-232 of the Income 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. 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 Foreign Affairs, Trade and Development Canada (for trade purposes), Department of Finance Canada (for fiscal policy purposes), Statistics Canada (for statistical data), Industry Canada (Estate Files under the Bankruptcy and Insolvency Act, IC PPU 058), 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 memoranda of understanding. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Individual Returns and Payment Processing (CRA PPU 005), Business Returns and Payment Processing (CRA PPU 047), GST/HST Credit (CRA PPU 140), Appeals programs (CRA PPU 177 and CRA PPU 172), Taxpayer Relief Program (CRA PPU 580) and with Compliance Programs including Non-Filers/Non-Registrants, Trust Accounts Compliance (CRA PPU 120), Detection and Investigations (CRA PPU 095), Competent Authority Program Administration (CRA PPU 085), Tax Avoidance Cases (CRA PPU 035) and Voluntary Disclosures (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), strategy development, and reports. The SIN 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 (WCA).
Retention and Disposal Standards: Records will be retained for a minimum of two years after the last administrative action and then are destroyed.
Record Disposition Authority: 92/007
Related Class of Record Number: CRA DCPB 452
TBS Registration: 20140083
Personal Information Bank Number: CRA PPU 421
Specialty Business Returns –Personal Information Bank
Description: This bank describes personal information related to the processing, assessment, endorsement, , validation 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 (SA) and Other Levies (OL). This PIB was updated in 2015 and was previously entitled Applicants for Refund of Federal Excise Tax on Gasoline (CRA PPU 052). This PIB now contains some of the information previously described in Business Returns and Payment Processing (CRA PPU 047) as well as information included in the following former PIBs: Claims for Refund of Taxes Paid under the Excise Tax Act (CRA PPU 046), Requests for Refund of Federal Excise Tax on Gasoline (CRA PPU 051), Applicants for Refund of Federal Excise Tax on Gasoline (CRA PPU 052), and Pre-Authorized Debit (PAD) System (CRA PPU 185).
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 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, and section 26 of the Softwood Lumber Products Export Charge Act, 2006. 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 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 Foreign Affairs and International Trade (for trade purposes), Department of Finance Canada, Fiscal Policy Analysis (FIN PPU 100), Statistics Canada (for statistical data), Industry Canada, Estate Files under the Bankruptcy and Insolvency Act (IC PPU 058), 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. 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), Trust Accounts Examinations GST/HST (CRA PPU 120), Detection and Investigations (CRA PPU 095), Competent Authority Program Administration (CRA PPU 085), Tax Avoidance Cases (CRA PPU 035) and Voluntary Disclosures (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, may be used for data-matching purposes and reports.
Retention and Disposal Standards: Records will be retained at a private-sector contractor records facility for 20 years 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 and Air Travellers Security Charge Returns will be retained for 21 years. Payment records will be retains for 7 years with the exception pre-authorized debit requests which are retain at a private-sector contractor records storage facility for 10 years and is then destroyed.
RDA number: 92/005 and 92/006
Related Record Number: CRA ABSB 228
TBS registration: TBD 000014
Personal Information Bank Number: CRA PPU 224
Service Complaints - Personal Information Bank
Description: This bank describes personal information related to the processing of service-related complaints, referrals to the Problem Resolution Program, and referrals to the Ombudsman 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, language, citizenship status, credit history, date of birth, date of death, financial information, medical information, employment information, criminal checks/history, signature, Social Insurance Number (SIN), Business Number (BN) 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. Information may be stored in the following CRA internal systems or databases: T1 & Benefits Case Management System (T1BEN), Web-based Correspondence and Issues Management System (WebCIMS), and FileNet. This PIB was updated in 2015 and was previously titled Problem Resolution Program CRA PPU 115 and contains personal information described in the former PIB: Service Complaints CRA PPU 174.
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’ Ombudsman, or request assistance with an issue that has not been resolved through regular procedures.
Purpose: 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 complaints program. 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 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’ Ombudsman (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.
Retention and Disposal Standards: The Service Complaints program has different Retention under Retention and Disposal Standards 93/020 for paper records and electronic copies of cases for the respective activities as Service complaints (SC), Problem resolution program (PRP) and Ombudsman Liaison Office (OLO):
Service complaints (SC): Case Files - 7 years after issuance of service complaint resolution decision: Case Files - 6 years after last administrative action: Procedures - 3 years after superseded: Reports/Action Plans - 7 years after last administrative action, and then destroyed. Problem resolution program (PRP): 2 years after last administrative action except as otherwise indicated: Problem Resolution Program Case Files – 2 years after issuance of problem resolution decision, and then destroyed. Ombudsman Liaison Office (OLO): 5 years after last administrative action, except as otherwise indicated: Case Files - 5 years after case closed, and then destroyed.
Record Disposition Authority: 93/020; 92/006; 92/005
Related Record Number: CRA APP 575
TBS Registration Number: 002024
Personal Information Bank Number: CRA PPU 571
Special Returns by Plan Trusts (T3ATH IND, T3D, T3P, T3M, T3RI, T3RIF IND, T3S, T3GR)
Description: This bank describes information that is related to and used to facilitate the assessment and collection of taxes pertaining to trusts including the T3ATH IND, Amateur Athlete Trust Income Tax Return; T3D, Deferred Profit Sharing Plan or Revoked Plan Information Returns and Income Tax Returns; T3M, Environmental Trust Income Tax Returns; T3P, Employees' Pension Plan Income Tax Returns; T3R IND, Registered Retirement Savings Plan Income Tax Returns; T3RI, Registered Investment Income Tax Returns; T3RIF IND, Registered Retirement Income Tax Returns; and T3S, Supplementary Employment Benefit Plan Income Tax Returns; and related schedules and correspondence and to support audit programs and enforcement procedures with regards to the investments made by these trusts. Personal information may include name, contact information, financial information, signature, Social Insurance Number (SIN) and trust account 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 trust account number, signature and/or authority.
Class of Individuals: Individuals, representatives.
Purpose: Personal information is used to administer the Trust Returns Processing program, facilitate the assessment and collection of taxes owed by trusts, and to support audit programs and enforcement procedures with regard to the investments made by the trusts. Access will be permitted with adequate proof of identification, including Account Number, signature and/or authority.
Consistent Uses: The principal use of this bank is to support the audit programs, enforcement procedures, and required collection actions, and to respond to tax filers' enquiries regarding their income tax affairs. Selected information from this bank is shared under approved sharing agreements with various provincial and federal authorities. Information received from employers and other sources is used to verify, for subsequent adjustment where necessary, income and deduction data reported by tax filers.
Retention and Disposal Standards: The returns are retained at a private-sector contractor records storage facility for the current taxation year and the four taxation years immediately prior and then destroyed.
RDA Number: 92/006
Related Record Number: CRA ABSB 139
TBS Registration: 003534
Bank Number: CRA PPU 020
T3 Trust Information and Income Tax Return
Description: This bank contains all information supplied by every person acting in a fiduciary capacity, such as executors, trustees, or administrators for a trust, as well as correspondence and agency working papers relating thereto.
Class of Individuals: Trusts.
Purpose: The purpose of this bank is to provide financial information and enforcement of the Income Tax Act and Regulations, as they relate to trusts. The principal use of this bank is to support the audit programs, enforcement procedures, and/or required collection actions, and to respond to enquiries originating from executors, trustees or administrators of an estate or trust. Access will be permitted with adequate proof of identification, including Social Insurance Number, signature, and/or authority.
Consistent Uses: The principal use of this bank is to support the audit programs, enforcement procedures, and/or collection actions required, and to respond to enquiries originating from executors, trustees or administrators of an estate or trust. Access will be permitted with adequate proof of identification, including Social Insurance Number, signature, and/or authority.
Retention and Disposal Standards: The returns are retained at a private-sector contractor records storage facility for the current taxation year and the four taxation years immediately prior and then destroyed.
RDA Number: 92/006
Related Record Number: CRA ABSB 139
TBS Registration: 003536
Bank Number: CRA PPU 015
Tax Avoidance Cases
Description: This bank contains information relating to taxpayers involved in arrangements, which were examined or are under examination to determine if tax was avoided. Records of the status of active examinations and the results of completed cases are included. Access will not be permitted without the necessary authority and/ or adequate proof of identification, including a Personal Records Identifier (PRI) and signature.
Class of Individuals: Taxpayers who are or have been under examination for tax avoidance.
Purpose: The information is obtained to identify and examine tax avoidance arrangements and to take remedial action as required, by reassessment under the existing legislation, by recommending amendments to the law or by recommending changes in administrative procedures and practices.
Consistent Uses: The records will or may also be used by the Appeals Branch for addressing objections or litigating cases in court; for accumulating information to be used by the Department of Finance in justifying or addressing legislative amendments; for accumulating information to be used by the Tax Avoidance function or Training and Learning Directorate in designing training materials or courses for auditors; for setting or revising policies or procedures by the Tax Avoidance function or other Audit areas.
Retention and Disposal Standards: Records are maintained at a private-sector contractor records storage facility for five years after a case is closed or the expiration of all appeal periods, whichever is later.
RDA Number: 93/004
Related Record Number: CRA ILBIB 415
TBS Registration: 002016
Bank Number: CRA PPU 035
Taxfiler Representative Identification System (TRIS) Data Bank
Description: This system has two separate databanks that serve as depositories for information pertaining to tax filer representatives. The first databank contains information on legal and authorized representatives (individuals, third parties, and corporations) to whom the CRA has been authorized, by the respective client(s) or by the courts, to release confidential tax filer information upon request. For an authorized representative to be entered into the databank, clients must provide either a properly completed and signed consent form or a letter of authorization. For a legal representative to be entered into the databank, the client or representative must provide legal documentation identifying that person as the legal representative (holder of a power of attorney, executor of a will, administrator of an estate, etc.). The second databank contains specific information related to trustees in bankruptcy and tax discounters. These individuals and corporations are not authorized to have access to confidential tax filer information unless it has been granted by their respective clients and has been entered into the first databank.
Class of Individuals: Individuals and corporations.
Purpose: The purpose of the databanks is to maintain an up-to-date electronic record of authorized tax filer representatives, trustees in bankruptcy, and discounters for use by authorized agency staff.
Consistent Uses: This first data bank enables authorized employees to verify and respond to third party enquiries by verifying that they are authorized representatives. The second data bank is used by various CRA systems and personnel for various processing purposes.
Retention and Disposal Standards: The information on this database will be retained indefinitely or until such time as a client authorizes that it be modified or deleted.
RDA Number: 92/006
Related Record Number: CRA ABSB 648, CRA ABSB 646, CRA ABSB 139
TBS Registration: 004467
Bank Number: CRA PPU 175
Tax-Free Savings Account
Description: This bank describes information related to the Tax-Free Savings Account (TFSA) program, including: yearly transaction details for each TFSA account and information on the validation, processing, and assessment of TFSA records and returns. Personal information may include: name, contact information; date of birth; date of death; financial information; language preference; TFSA number; signature; Social Insurance Number (SIN) and Temporary Tax Number (TTN).
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, TTN, TFSA 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), Infodec Datamart, Random Access Personal Information Database (RAPID), Automated Collections and Source Deductions Enforcement System (ACSES), Revenue Enforcement Management Information & Tracking System (REMITS), Information Returns Master Service (IRMS – database), TFSA system, T1BEN Case, TFSA Datamart, Enterprise Correspondence (EC), Electronic Revenue Accounting (ERA). Issuers (e.g. financial industry) will hold, maintain and update the records of every TFSA 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 SIN or TTN, 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 TFSA program, including: determining eligibility for the TFSA; ensuring that the TFSA 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 TFSA contribution room; identifying and assessing potentially applicable taxes, penalties and interest. 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 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 shared with internal CRA programs/activities, including: Registered Plans (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, 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 3 years and then destroyed. Audit and Appeals files are retained for a period of 5 years and then destroyed.
Record Disposition Authority: 93/019
Related Class of Record Number: CRA ABSB 210
TBS Registration: 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; 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 (SIN), Business Numbers (BN) and other identification numbers. Information may be stored in the following CRA internal systems or databases: Case Appeals, Taxpayer Relief Registry.
Note: This PIB was updated in 2016.
Class of Individuals: Individuals, corporations, employers, importers and exporters, estates and trusts, GST/HST filers, and non-residents.
Purpose: Personal information is collected under the authority of section 220 of the Income Tax Act and is used for the following purpose: to ensure appropriate and consistent application of the related legislation through the monitoring facilities and to support the production of both financial and non-financial reports. The Social Insurance Number is collected pursuant to section 237 of the Income Tax Act and is used for identification purposes. The GST/HST Registration Number is collected pursuant to section 295 of the Excise Tax Act and is used for identification purposes.
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 (FAA). Information may be shared with other federal government institutions in accordance with income tax and excise legislation, including the Department of Justice (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 Quebec 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 (e.g. audit trails), program evaluation (quality assurance and data integrity), compliance and enforcement risk management, strategy development, and reporting.
Retention and Disposal Standards: Paper records will be retained for two years after the last administrative action. Case files are retained for two years following the last issuance of a decision. Records may then be destroyed.
RDA Number: 93-020
Related Record Number: CRA APP 585
TBS Registration: 003943
Bank Number: CRA PPU 580
Trust Accounts Compliance
Description: This bank describes personal information related to the registration, withholding, remitting, reporting, and filing obligations for payroll deductions, GST/HST, other levies, and non-resident taxes. Personal information may include: name, contact information, business number, social insurance number, date of birth, 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 Business number, Social Insurance Number, or date of birth. Information may be stored in the following CRA internal systems or databases: Automated Collections and Source Deductions Enforcement System (ACSES), Corporation Tax Processing System (CORTAX), Employer-sponsored plans (ESP), Random Access Personal Information Database (RAPID), Trust Accounts Calculation Tool (TACT), Audit Information Management System (AIMS), Electronic Letter Creation System (ELCS), and the GST/HST system. This PIB was updated in 2014 and was formerly entitled Trust Accounts Examinations GST/HST and now contains information described in former PIB Review and Control (CRA PPU 125).
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 section 150 of the Income Tax Act and is used to review the books and records of businesses to ensure that they are compliant with filing, reporting and withholding requirements, and to ensure GST/HST registry status and account balances are up to date, and to assess deficiencies when applicable. In addition, information is used to review payroll accounts with respect to taxable benefits, and the proper characterization of workers. 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 disclosed to other applicable provincial/territorial governments (or parts thereof) in accordance with signed taxpayer information-sharing agreements, such as Revenue Québec and Ontario’s Ministry of Revenue. Information may also be shared, as applicable, with internal CRA Programs/Activities, including: Non-Filer Compliance (CRA PPU 025), Individual Returns and Payment Processing (CRA PPU 005), Canada Pension Plan and Employment Insurance Rulings Document (CRA PPU 070), Advance Income Tax Rulings and Technical Interpretations (CRA PPU 090), Appeals regarding the Canada Pension Plan and the Employment Insurance Act (CRA PPU 130), Taxpayer Relief Program (CRA PPU 580), Income Tax Audit, Compliance Programs, GST/HST Audit, International/Non-Resident Audit, Employer Services and Trust Compliance, Detection and Investigations (CRA PPU 095), and Voluntary Disclosures (CRA PPU 220). 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), and responses to service complaints or other enquiries.
Retention and Disposal Standards: Information is retained for two or six years after the last action, depending on the activity, or the case is closed, or the expiration of all appeal procedures have been exhausted, whichever is later. The information is then transferred to the National Archives Federal Record Centres (NAFRC).
RDA Number: 96/052, 92/005 and 92/006
Related Record Number: CRA CVB 188
TBS Registration: 001948
Bank Number: CRA PPU 120
Voluntary Disclosures
Description: This bank describes information about disclosures made by taxpayers who have 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 will pay outstanding taxes and interest and can avoid penalty or prosecution. Personal information may include: name, contact information, Social Insurance Number (SIN), Business Number, name and contact number of authorized representative, main purpose of business, information about the disclosure/omission, signatures of individual or authorized representative.
Class of Individuals: Taxpayers 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, or the Air Travellers Security Charge Act.
Purpose: Information is collected to process voluntary disclosures not previously reported by taxpayers who can avoid penalties that the taxpayers would otherwise be subject to under the Acts noted above, and avoid prosecution. The Social Insurance Number (SIN) may be collected under the authority of the Income Tax Act.
Consistent Uses: The information may also be used for audit, evaluation, research, and/or statistical purposes and compliance initiatives. Information in this bank, subject to a formal federal-provincial harmonization agreement, may also be shared with provincial authorities involved in the enforcement and administration of fiscal laws.
Retention and Disposal Standards: Records are maintained at a private-sector contractor records storage facility for a period of seven years and then destroyed
RDA Number: 93/004
Related Record Number: CRA DCPB 264
TBS Registration: 20090529
Bank Number: CRA PPU 220
Working Income Tax Benefit (WITB)
Description: This bank describes personal information about individuals who apply for Working Income Tax Benefit (WITB) Advanced Payments. Personal information may include: name, contact information, date of birth, financial information, employer information, biographical information, Social Insurance Number (SIN), 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 (ITA), requesting information described by this bank can get the information, when providing the SIN, 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 WITB credit account (e.g. changed eligibility or entitlement and additional cheque issued). This PIB was updated in 2016.
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 (WITB) 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 ITA and subsection 155(1) of the Financial Administration Act (FAA). Personal information is collected under the authority of sections 122.7 and 220(1) of ITA. The Social insurance number is collected under 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 Public Services and Procurement Canada (Receiver General Payments, PWGSC PCU 712) 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 (DTC) 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), Detection and Investigations (CRA PPU 095), Office of the Taxpayers' Ombudsman (CRA PPU 222), Service Complaints (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 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: 92/005
RDA Number: Under Development
Related Record Number: CRA ABSB 346
TBS Registration: 20091359
Bank Number: CRA PPU 178
- Date modified:
- 2017-04-28