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Select a link to get more information.

Aboriginal peoples

• Aboriginal peoples
  • Information for Indians
  • Information for Northern residents

About the CRA

• About the CRA
  • Minister of National Revenue
  • Commissioners
  • Board of Management
  • Mission, vision, promise, and values
  • Structure and operational framework
  • Corporate reports and information
    • Reports to Parliament
      • Summary of the Corporate Business Plan
      • Reports on plans and priorities
      • Annual Report to Parliament
      • Departmental performance reports
      • CRA's Annual Reports to Parliament on the Administration of the Access to Information Act and the Privacy Act
    • Corporate reports
      • Management accountability at the CRA
      • Quarterly Financial Report
      • Federal government budgets and other federal legislative announcements
      • Supplementary data on Budget 2012 implementation
      • Internal audit and program evaluation
    • Statistics
      • Income statistics and GST/HST statistics
    • Corporate procedures
      • Integrity and security at the CRA: Keeping taxpayer information safe
      • Service standards in the CRA
      • Sustainable development
      • Procurement in the CRA
      • Protecting your privacy
    • Research reports
      • Public opinion research-Executive summaries
    • Small business
      • Red tape reduction at the CRA
  • Acts and Regulations
  • Transparency
  • Access to information and privacy
  • Taxpayer Bill of Rights

Businesses

• Businesses
  • Topics
    • Businesses/Corporations
      • Business registration - Business Number (BN)
      • Corporations
      • Sole proprietorships and partnerships
      • CPP/EI rulings
      • Keeping records
      • International and non-resident taxes
      • Scientific Research and Experimental Development (SR&ED) Tax Incentive Program
      • Excise taxes and other levies
      • All rates
    • GST/HST
      • General information about GST/HST
      • Registering (opening) your GST/HST account
      • GST/HST rates (calculator)
    • Payroll
      • Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more
      • Completing slips and summaries
      • How payroll works
      • Benefits and allowances
      • Remitting payroll deductions
  • Information for
    • Construction
    • Daycare
    • E-commerce
    • Farmers and fishers
    • Film
    • Fishers
    • International and non-resident
    • Small businesses and self-employed

Charities and giving

• Charities and giving
  • Charities: A to Z index
  • Topics
    • Charities
      • Applying for registration
      • Registered charity vs. non-profit organization
      • Operating a registered charity
      • Gifting and receipting
      • GST/HST checklist
      • Compliance and audits
      • Policies and guidance
      • More topics for charities
    • Donors
      • Charities listings
      • About registered charities
      • Making a donation
      • Claiming charitable tax credits
      • More topics for donors
    • Other organizations
      • Registered Canadian amateur athletic associations (RCAAAs)
      • National arts service organizations
      • More organizations
  • Educational resources
    • About the Charities Directorate
    • Videos and recorded webinars
    • Checklists
    • Toolbox for directors, officers, and volunteers
    • Resources for charities about political activities
    • More resources
  • What's new

Child and family benefits

• Child and family benefits
  • Programs and Benefits
    • Canada child benefit (CCB)
    • GST/HST credit
    • Working income tax benefit (WITB)
    • Provincial and territorial programs
    • Children's special allowances
  • New services
    • Automated Benefits Application
  • Questions and answers
    • Northern Ontario energy credit
    • Ontario energy and property tax credit
    • Ontario senior homeowners' property tax grant
    • Ontario trillium benefit
    • Prince Edward Island sales tax credit
  • Other useful links
    • National child benefit
    • Child disability benefit
    • Apply for child benefits
    • Child and family benefits calculator
    • Benefits statistics
    • Balance owing – Benefits overpayment
    • Where to mail your forms
    • Service standards
    • Forms and publications - Child and family benefits

Complaints and disputes

• Complaints and disputes
  • File an appeal - Canada Pension Plan or Employment Insurance
  • Cancel or waive penalties or interest
  • Excise taxes and special levies
  • Goods and services tax/harmonized sales tax (GST/HST)
  • Income tax
  • Late, amended, or revoked elections
  • Ontario Corporations Tax
  • Refund or reduce the amount payable beyond the normal three-year period
  • Registered charities, registered Canadian amateur athletic associations (RCAAAs), and other listed qualified donees
  • Registered savings plans
  • Reprisal Complaints
  • Scientific Research & Experimental Development (SR&ED)
  • Selected Listed Financial Institutions
  • Service Complaints
  • Taxpayer Bill of Rights
  • Taxpayer relief provisions
  • Voluntary disclosures

Contact us

• Contact us
  • Common questions
  • Telephone
    • Telephone enquiries
    • International tax and non-resident enquiries
    • Non-resident GST/HST enquiries
  • Offices
    • Tax services offices and tax centres
    • Minister and Commissioners
  • Filing
    • Where to send your T1 return
    • Where to send your T2 return
    • Where to send your child and family benefits forms
  • Compliance
    • Where to make a voluntary disclosure
  • Fraud
    • Where to report tax cheating or fraudulent activities
  • Media
    • Media contact list (for media enquiries only)

Electronic mailing lists

• Electronic mailing lists
  • Subscribe to a mailing list
    • Benefit Recipients – Payment Issuance
    • Businesses - Tax information newsletter
    • Charities and Giving - What's new
    • Electronic Filing of Information Returns
    • Excise Technical Publications
    • Excise and GST/HST News
    • GST/HST Technical Publications
    • Individuals - Quarterly instalment payment reminder
    • Individuals - Tax information newsletter
    • Income Tax Technical Publications
    • Newsroom
    • Payroll
    • Registered plans administrators - What's new
    • SR&ED Tax Incentives - What's new
  • Privacy protection

E-services

• E-services
  • Individuals
    • Filing a return
      • NETFILE
      • Auto-fill my return
      • EFILE
      • Tax deduction estimator (form TD1)
    • Getting information
      • My Account
      • MyCRA
      • Online mail
      • Represent a Client
      • Tax Information Phone Service (TIPS)
      • Forms and publications
      • Child and family benefits calculator
      • Charity Listings
      • Non-Resident Tax Calculator
      • Electronic mailing lists
    • Refunds and payments
      • Make a payment
      • Direct deposit
      • Pre-authorized debit
      • TeleArrangement
      • Non-Resident TeleReply
  • Businesses
    • File
      • GST/HST return, rebate or election
      • T4 (payroll)
      • T2 (corporation)
      • T1 (self-employed/sole proprietorship)
      • T5 (investment)
      • Other information returns and slips
      • Notice of objection
      • T5018 (statement of contract payment)
      • Nil remittance
      • View all file options
    • Pay
      • Make a payment
      • Transfer payments
      • View all pay options
    • View
      • My messages
      • GST/HST return or PSB rebate
      • T4 (payroll)
      • T2 (corporation)
      • T1 (self-employed/sole proprietorship)
      • T5 (investment)
      • Other information returns and slips
      • Status of authorized representatives
      • Business profile
      • Information for discounters
      • GST/HST registry
      • Account balance
      • Account transactions
      • Return status
      • Correspondence
      • Return balance
      • PD7A/PD7A(TM)
      • View all review options
    • Change
      • GST/HST return and/or rebate
      • T4 (payroll)
      • T1 (self-employed/sole proprietorship)
      • T5 (investment)
      • Other information returns and slips
      • Business profile
      • Transfer payments
      • Authorizations for representatives
      • View all change options
    • Request
      • Submit an enquiry
      • Web Access Code (WAC)
      • Direct deposit
      • Mailing instructions
      • Transfer credits
      • Add or remove authorized representative
      • CPP/EI ruling
      • Additional remittance voucher
      • Online mail option
      • View all request options
    • Calculate
      • Payroll deductions
      • Corporation instalments
      • Non-resident tax
      • Automobile benefits
      • GST/HST instalments
      • View all calculate options
    • Register
      • New business
      • GST/HST account
      • Authorize my representative
      • Myself as a representative
      • Payroll accounts
      • View all register options
  • Tax preparers
    • Filing options
      • EFILE for electronic filers
      • Filing information returns electronically
      • Corporation Internet Filing
      • GST/HST EDI filing and remitting
      • Mandatory electronic filing for tax preparers
    • Other electronic services and information for you
      • Represent a Client
      • EFILE news
      • Auto-fill my return
      • ReFILE
      • Discounters
      • Electronic mailing lists
      • Forms and publications
      • Selecting clients for review
      • Budget information
      • Representatives and tax professionals
    • Electronic services and information for your clients
      • Individuals
      • Businesses

Forms and publications

• Forms and publications
  • Tax packages for individuals
  • Forms listed by form number
  • Forms and publications listed by topic
  • Forms and publications listed by document type
  • Publications listed by publication number
  • Forms and publications listed by group
  • Previous-year forms and publications
  • How to get a form or publication
  • Online order form
  • Paper-only forms
    • Payment forms and remittance vouchers available only in paper format
  • Other formats
    • PDF forms and publications
    • Multiple formats
    • Customized forms
  • What's new
    • Recently added forms and publications

Individuals and families

• Individuals and families
  • Topics
    • Taxes
      • Life events
      • Capital gains and losses
      • GST/HST for individuals
      • Voluntary Disclosures Program
      • Learning About Taxes
      • All rates
      • Community volunteer income tax program
    • Benefits
      • Child and family benefits
    • Savings
      • Registered savings plans
      • Tax-Free Saving Account (TFSA)
  • Information for
    • Aboriginal peoples
    • Educators
    • Employees
    • Farmers and fishers
    • Homeowners
    • International and non-resident
    • Northern residents
    • Persons with disabilities
    • Self-employed
    • Seniors
    • Students
    • Tax professionals
    • Tradespersons
    • Youth

International and non-resident taxes

• Individuals - Leaving or entering Canada and non-residents
  • How do I...
    • Determine residency status for filing my taxes
    • Request Competent Authority Services
    • Get a Certificate of Residency
  • Topics
    • Emigrants - Leaving Canada
    • Immigrants - Newcomer to Canada
    • Non-residents of Canada
    • Deemed residents
    • Factual residents - Temporarily outside of Canada
  • Topics that apply to individuals and businesses
    • Rental income and non-resident tax
    • Non-resident's investments in Canadian mutual funds
    • Disposing of or acquiring certain Canadian property
    • Tax treaties
    • Foreign reporting
    • Foreign spin-offs
    • Tax havens
    • Transfer pricing
    • Trusts - Residency and contact us information
  • Topics for payers
    • Payments to non-residents
    • Form NR5 - 5-year Administrative Policy
    • Rendering services in Canada
  • Calculators and tools
    • Non-resident tax calculator
    • Average exchange rates
• Businesses - International and non-resident taxes
  • How do I...
    • Request Competent Authority Services
    • Get a Certificate of Residency
  • Topics
    • Carrying on a business in Canada
    • Income tax information for non-resident corporations
    • Residency of a corporation
  • Topics that apply to individuals and businesses
    • Rental income and non-resident tax
    • Non-resident's investments in Canadian mutual funds
    • Disposing of or acquiring certain Canadian property
    • Tax treaties
    • Foreign reporting
    • Foreign spin-offs
    • Tax havens
    • Transfer pricing
    • Trusts - Residency and contact us information
  • Topics for payers
    • Payments to non-residents
    • Form NR5 - 5-year Administrative Policy
    • Rendering services in Canada
  • Calculators and tools
    • Non-resident tax calculator
    • Average exchange rates
    • Questions and answers about establishing a business in Canada

Job opportunities

• Careers at the CRA
  • Your future starts here!
    • Working with us
    • Tips for applying online
    • CRA jobs index
    • Student and graduate hiring
    • Frequently asked questions
    • Contact the CRA Job Opportunities Helpdesk
  • Reports
    • Employment Equity

Newsroom

• Products for the media
  • News releases
  • Convictions
  • Media advisories
  • Fact sheets
  • Alerts
  • Tax tips
  • Charities media kit
  • Media contact list
  • Stock photographs
  • Video gallery
  • Tax return processing statistics
  • Debunking tax myths

Non-profit organizations

• Non-profit organizations
  • Forms and publications
    • Guide T4117, Income Tax Guide to the Non-Profit Organization (NPO) Information Return
    • Pamphlet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
    • Form T1044, Non-Profit Organization (NPO) Information Return
    • Form RC1, Request for a Business Number (BN)
    • IT496R, Non-Profit Organizations

Registered plans administrators

• Registered plans administrators
  • What's new for Registered plans administrators
  • Deferred income plans
    • Registered pension plans (RPPs)
    • Registered education savings plans (RESPs)
    • Registered Disability Savings Plans (RDSPs)
    • Registered Retirement Savings Plans and Registered Retirement Income Funds (RRSPs/RRIFs)
    • Registered investments (RIs)
    • Deferred Profit Sharing Plans, Supplementary Unemployment Benefit Plans (DPSPs/SUBPs)
    • Tax-Free Savings Account (TFSA)
    • Pooled Registered Pension Plans (PRPPs)
  • Other topics
    • About the Directorate
    • Consultation Sessions
    • Pension Adjustment, Past Service Pension Adjustment and Pension Adjustment Reversal (PA, PSPA, PAR)
    • Bulletins
    • Contact the Registered Plans Directorate
    • Newsletters and technical manual
    • Forms and publications

Representatives and tax professionals

• Representatives and tax professionals
  • Topics
    • Representatives
      • What's new for representatives?
      • Responsibilities of authorized representatives
      • Using Represent a Client
      • Services for representatives of individuals
      • Services for representatives of businesses
      • Technical information
    • Business employees
      • Important dates for businesses
      • Group ID FAQ
      • RC59, Business Consent Form
    • Professional representatives
      • GST/HST rulings and interpretations
      • Income tax rulings and interpretations
      • CPP/EI Rulings
      • E-services for tax preparers
      • International Financial Reporting Standards (IFRS)
      • Persons with disabilities
    • Friends and family members
      • Important dates for individuals and families
      • Persons with disabilities
      • Form T1013, Authorizing or Cancelling a Representative
  • Information for
    • Registered plans administrators
    • Trust administrators

SR&ED

• SR&ED
  • What's new
  • Topics for the SR&ED Tax Incentive Program
    • Services and tools
      • First-Time Claimant Advisory Service
      • SR&ED Self-Assessment and Learning Tool
      • Preclaim Project Review (PCPR) Service
      • Account Executive Service
      • Resolving Claimants' SR&ED Concerns
    • Claiming SR&ED tax incentives
    • All related publications
    • Glossary
    • Information seminars and webinars
    • R&D links
    • Subscribe to our electronic mailing list
    • SR&ED contacts

Technical information

• Technical information
  • Excise duty
  • Excise taxes and special levies
  • GST/HST
  • Income tax
    • Income Tax Folios
  • Delegation of powers, duties, and functions
  • Provincial income allocation
  • Acquiring Information from Taxpayers, Registrants and Third Parties

Terms and conditions

• Terms and conditions
  • Privacy notice
  • Security
    • Protect yourself against fraud
    • Access online services safely
    • Security of taxpayer information

Trusts

• Trusts
  • Application for a Trust Account Number
  • Types of trusts
  • T3 return
  • T3 slip
  • Specified investment flow-through (SIFT) trust income and distribution tax
  • Information for public trusts and public investment trusts
  • Clearance certificate

What's new

• What's new
  • Current
  • Archive
  • Recently added forms and publications
  • Charities
  • Corporations
  • EFILE
  • Payroll
  • Seniors
  • SR&ED
  • Registered plans administrators

Date modified:

2017-04-10