You can
Call the CRA

Before you call

To confirm your identity, you’ll need your:

• tax identifier number (SIN, ITN, or TTN)
• full name and date of birth
• complete address
• assessed tax return, notice of assessment or reassessment, or other tax document, or be signed in to CRA My Account

• business number with an RU account
• business name
• complete business address
• assessed tax return, notice of assessment or reassessment, other tax document, or be signed in to CRA My Business Account

Telephone number

For those in Canada or the United States calling about electronic filing of UHT election form.

1-800-387-0720 (opens up phone application)1-800-387-0720

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  Wait time: Wait times are not available --
  Updated: Wait times are not available -- ET

For those outside of Canada or the United States calling about electronic filing of UHT election form.

1-613-221-3224 (collect calls accepted)

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  Wait time: Wait times are not available --
  Updated: Wait times are not available -- ET

For those individuals inside of Canada or the United States calling about a general enquiry.

1-800-959-8281 (opens up phone application)1-800-959-8281

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  Wait time: Wait times are not available --
  Updated: Wait times are not available -- ET

For those individuals outside of Canada or the United States calling about a general enquiry.

1-613-940-8495 (collect calls accepted)

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  Wait time: Wait times are not available --
  Updated: Wait times are not available -- ET

For those businesses inside of Canada or the United States calling about a general enquiry.

1-800-959-5525 (opens up phone application)1-800-959-5525

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  Wait time: Wait times are not available --
  Updated: Wait times are not available -- ET

For those businesses outside of Canada or the United States calling about a general enquiry.

1-613-940-8497 (collect calls accepted)

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  Wait time: Wait times are not available --
  Updated: Wait times are not available -- ET

TTY number

If you use a teletypewriter:
1-800-665-0354 (opens up tty application)1-800-665-0354

If you use an operator-assisted relay service, call:
1-800-387-0720 (opens up phone application)1-800-387-0720

If you use an operator-assisted relay service, call:
1-613-221-3224 (collect calls accepted)

If you use an operator-assisted relay service, call:
1-800-959-8281 (opens up phone application)1-800-959-8281

If you use an operator-assisted relay service, call:
1-613-940-8495 (collect calls accepted)

If you use an operator-assisted relay service, call:
1-800-959-5525 (opens up phone application)1-800-959-5525

If you use an operator-assisted relay service, call:
1-613-940-8497 (collect calls accepted)

Hours

General enquiries for businesses hours

Date	Hours
Monday to Friday	6:30 am to 11:00 pm ET
Saturday	7:30 am to 8:00 pm ET
Sunday	Closed

Closed on public holidays

You can
Mail your request to the CRA

Before you mail your request, please read the following as it includes important information about limitations on rulings, circumstances where a ruling will not be issued, and processing requests:

• Interpretations (paragraphs 11 and 12)
• Rulings (paragraphs 15 to 19, and 22 to 31)
• Processing requests for rulings and interpretations (paragraphs 35 to 46)

Send your request to:

GST/HST Rulings Directorate
Canada Revenue Agency
Place de Ville Tower A 5th floor
320 Queen St
Ottawa ON K1A 0L5
Canada

You can
Fax your request to the GST/HST Rulings Directorate

Before you fax your request, please read the following as it includes important information about limitations on rulings, circumstances where a ruling will not be issued, and processing requests:

• Interpretations (paragraphs 11 and 12)
• Rulings (paragraphs 15 to 19, and 22 to 31)
• Processing requests for rulings and interpretations (paragraphs 35 to 46)

Fax your request to:

1-418-566-0319

Do not fax your UHT return to this number

This fax number is only for rulings or interpretation requests.

You must send your UHT return to a Tax Centre.

Where to send your UHT return

You can
Submit your return online

There are different options for submitting your return online.

Find the option that is relevant to your situation: Filing online

You can
Mail or fax your return to a Tax Centre

You must mail or fax your return to the correct Tax Centre.

This depends on where the affected owner is located. This could be you, or it could be your corporation.

Find the correct: Tax Centre mailing address or fax number