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Current CRA website
Corporate income tax, GST/HST and payroll deductions debt collection
For general enquiries (from within Canada and the United States) Call topics Phone number Hours of service Non-resident corporations and Corporation accounts* 613-940-8497 Monday to Friday (except holidays) 9 am to 6 pm (Eastern time) Saturday and Sunday closed Other questions about your business account 1-800-959-5525 Monday to Friday (except holidays) 9 am to 6 pm (local time) Saturday 10 am to 4 pm (local time) Sunday closed * Corporation accounts include sole proprietors, partnerships, self-employed individuals, payroll accounts and GST/HST enquiries. ... Make a payment arrangement for an existing debt (from outside Canada and the United States) Call topics Phone number Hours of service Corporate tax debt 613-221-3003 Monday to Friday (except holidays) 7 am to 8 pm (Eastern time) GST/HST debt 613-221-3003 Monday to Friday (except holidays) 7 am to 8 pm (Eastern time) Payroll deductions debt 613-221-3003 Monday to Friday (except holidays) 7 am to 8 pm (Eastern time) For general enquiries (from outside Canada and the United States) Call topics Phone number Hours of service Non-resident corporations and Corporation accounts* 613-940-8497 Monday to Friday (except holidays) 9 am to 6 pm (Eastern time) Saturday and Sunday closed * Corporation accounts include sole proprietors, partnerships, self-employed individuals, payroll accounts and GST/HST enquiries. ...
Current CRA website
Return or repay a payment
Canada Emergency Student Benefit (CESB) Go to navigation menu Skip to main content Sections Eligibility criteria – Closed: Canada Emergency Student Benefit (CESB) Validation of applications: Canada Emergency Student Benefit (CESB) Impact on your taxes: Canada Emergency Student Benefit (CESB) Return or repay a payment: Canada Emergency Student Benefit (CESB) Contact us about CESB: Canada Emergency Student Benefit (CESB) Return or repay a payment You may be looking for: Student CERB debt reduction The CESB closed to retroactive applications on September 30, 2020. ... Make the cheque or money order payable to Receiver General for Canada Specify the name of the benefit you are repaying Indicate which eligibility period you are repaying Include your Social Insurance Number (SIN) Mail the cheque or money order to: Revenue Processing – Repayment of CEB Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 0C3 If your payment is not honoured, the CRA will charge a fee. ...
Current CRA website
FCN14 Rebate under Section 49
These offices are listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... To make a technical enquiry on the fuel charge or for additional information on the application of the fuel charge for each type of registration, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ...
Current CRA website
Income tax basic concepts
For more information on the GST/HST credit, go to GST/HST credit – Overview. ... For more information regarding the CWB, go to Canada workers benefit – Overview (formerly known as working income tax benefit). ...
Current CRA website
CVITP learning guide walkthrough
Image on screen: What’s new this filing season – CVITP page Narrator: To read the information, click on the expandable items which are displayed as rectangular tabs with a forward arrow and a topic title [callouts surround each of the tabs]. ... Image on screen: What’s new this filing season – tax return page Narrator: To read the information, click on the expandable items [accolade marks the topics and arrow points to them]. ...
Current CRA website
Residential Care Services
If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Further information All GST/HST technical publications are available at Technical information – GST/HST. ...
Current CRA website
Second-language Instruction
If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For information on the requirements that must be met to qualify as a school authority, refer to GST/HST Memorandum 20-1, School Authorities – Elementary and Secondary Schools. ...
Current CRA website
Excise and GST/HST News - No. 110
Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians, summarizes the CRA’s policy concerning the application of the GST/HST to supplies of property and services made to Indians, Indian bands and band-empowered entities. ... Go to the Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge webpage for technical enquiries, publications and forms, and regional office contact information. ...
Current CRA website
Chapter History S1-F2-C1, Qualifying Student and the Education and Textbook Tax Credits
The Summary has also been updated to remove the reference to the Video Series – Canadian students and income tax, in the second sentence of the fourth paragraph, as these videos are no longer available on the CRA website. ¶1.4.1 has been inserted to separately number the existing content that comprised the second paragraph in ¶1.4. ¶1.6 has been updated to refer to line number 32300 in the link for tuition, education, and textbook amounts. ... Form TL11B, Tuition and Enrolment Certificate – Flying School or Club, has been eliminated. ...
Current CRA website
GST/HST Data Conversion Audit
The Assessment & Benefit Services Branch (ABSB) and Information Technology Branch (ITB) have joint responsibility for the project. ...