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If you agree to these terms and conditions, you'll have to enter the following information for authentication purposes: Business Number; Tax Year End; Corporation's assigned Web Access Code or EFILE On-Line number and password; Path and name of the file containing your electronic corporation income tax return (".cor " file extension). ...

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Definition of "recipient", "remuneration" and "remittance " Associated corporations What happens if you do not remit your source deductions? ...

For example, if your 2014 tax return was filed on April 15, 2015, and your 2014 notice of assessment is dated May 28, 2015, the CRA can reassess your 2014 tax return until May 28, 2018 (May 28, 2015 + three years). for any years that the taxpayer or person filing the return has made any misrepresentation that is attributable to neglect, carelessness, or willful default or the taxpayer has committed any fraud in filing a return, or supplying information under the Income Tax Act. ...

Related links My Account My Business Account Represent a Client Forms and publications Form RC199, Voluntary Disclosures Program (VDP) Taxpayer Agreement Information Circular IC00-1R5 – Voluntary Disclosures Program 1. ...

Slips and summaries T4/T4A information returns Completing and filing information returns – You have to file the T4 or T4A information return on or before the last day of February following the calendar year that the information return applies to. ...

You can also sign up for direct deposit to receive your refund in your account at your Canadian financial institution – no more waiting for cheques to arrive in the mail. ...

For more information, see Tax Protesters – Questions and Answers. Fact: All tax protester arguments have been rejected by the Canadian courts. ...

Digital services for individuals Use the links below to get information on the digital services we offer to individuals, including self employed / sole proprietors. ...

Indigenous Canadians pay taxes and are subject to the same general tax laws as all other Canadians – except where the tax exemption provided under the Indian Act applies. ...