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Contracts (under development) Memorandums of understanding (under development) CRA Manuals Appeals Branch Appeals Manual CPP/EI Appeals Procedures Manual CPP/EI Litigation Manual Taxpayer Relief Procedures Manual @GST/HST-AOhelp @ITA_AOhelp @LOHelp @AO-Help-CPP/EI @TRP-Intakehelp Assessment, Benefit, and Services Branch Accounting Data Capture – 4340 Administrative Relief Guide – 39(10) Amendment System (AS) Manual – 9860 Assessing Procedures Related to the Part XIII.2 Return – 4046.(40) Authentication & Credential Management Service Helpdesk Manual – 2000 Automated Subsidiary Ledger (ASL) System Functionalities – 5600 Automated Subsidiary Ledger System Instructions – 5700 Automated Trust System (ATS) – 4700 Benefits Operations Manual Business Enquiries Reference Guide Business Registration Manual Cancellation Examination – 4082 Certificate of Residency Guide – 3950 Common User Information – 9910 Community Volunteer Income Tax Program (CVITP) Coordinator’s Manual Complex SERS manual Confidence Validity Guidelines – 4070 Confidentiality for Taxpayer Services – Individual Programs – 3980 Control Section – 4091 Corporate Suspense Reference CPP Record of earnings Program Procedures Manual – 9890 Discounters – 4032.8 Document Control – 1040 EFILE application process – 4032.12 Rejected error codes on EFILE transmissions – 4032.15 EFILE Helpdesks information – 4032.(16) My Business Account (MyBA) Enquiries Reference Guide EFILE Monitoring – 4032.18 EFILER Information system (EIS) – 4032.4 EFILE Testing – 4032.13 EFILE Transmission Information system – 4032.5 Electronic Filing for individual Income Tax and Benefit Returns – 4032 Electronic Filer list program – 4032.6 Electronic Filing programs – 4032.14 ERA Statistics on Cognos – 99(27)0 ERA User Guide – 9810 Error Inspection – Error Clues – Electronic Returns – 4092.32 Error Inspection – Error Clues – 4092.31 Error inspection – Work Instructions – Electronic Returns – 4092.3 Error inspection – work instructions – Paper returns – 4092.1 Error Inspection Work Instructions – IOTSO – 4092.31NR Explanation Codes and Messages 40(10)8 Explanation Codes used on Reassessment – 19(20)0 Family orders and agreements enforcement assistance and refund set-off programs – 3990 Form RC391 – Guidelines and Procedures for the Sudbury Tax Centre Form 1261 – Guidelines and Procedures for the Sudbury Tax Centre Functional Currency (FC) manual General Work Instructions for Reassessments – 1910-30 GST/HST Adjustment and Processing Procedures Manual GST/HST Rebates Processing (GRP) Manual Helpdesk Manual – 98(12) Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions – 19(13)0 Individual Accounting transaction and transcript preparation – 99(19)0 Information Returns Procedures Manual – 98(13) Insolvency – 4041 Instalment Program – 99(15)0 Internal Referrals – 1950 International and Non-resident reassessments (INRR) Workloads – 19(11)0 Internet WAC File Maintenance Help Guide – 98(11) Inventory Control – 9940 ITSO Selection and Examination – 4046.(31-33) Law and Policy (Information on returns and due dates, and interest and penalty rules) – 9960 Lifelong Learning Plan (LLP) Error correction Systems Workloads – 19(14)0 Miscellaneous Accounting Activities – 99(13) Non-Resident Registration Manual Non-Resident Security Manual Non-Resident Workloads Manual Notice Production – 5400 Penalties – 19(15)0 Pension Reform – 19(24)0 Processing, validation and compliance of registered retirement saving plans (RRSP) and of registered education saving plans (RESP) – 19(23)0 Quality Review Manual RC391 manual – Non-Resident Representative Number (NRRN) Reassessment Processing Instructions – 1970 Recording and Flagging Procedures – 40(10)9 Referrals – 4033 Refund Set-Off (RSO) Program – 3020 Regular SERS manual Remission Orders – 99(21)0 Reviewer Instructions – 40(10)(10) Revenue Ledger Field Operations manual Review Procedures – 1990 Selection – 4031 Sorting and Numbering – 4400 Special Processing Instructions – 1980 Specialized Processing – 4095 Specialized Processing – Error Clue 410 and Error Clue 558 – 4096 Specialty Business Returns Manual SPG/TCA Control Instructions – 40(10)(11) SPG/TCA Processing for non-residents type return – 4046.(50) Standardized Accounting Reference Standardized Case Management System Reference Statement of Account – 9950 Subsidiary Ledger Enquiry – 9570 Supplementary Instructions – 4092.2 T1 Accounting Error Correction – 3550 T1BEN Case Decision Support System Guide – 9830 T1BEN Tax-Free Savings Account Enquiries User Guide for IITE agents – 9020 T1BEN Tax-Free Savings Account – Supervisor User Guide – 9010 T1 Case – 9990 T1 Data Capture Keying Instructions – 4320-27 T1 EFILE – 4032.2 T1 IDENT Update – 4086 T1 keying – Coordinator – 4328-29 T1 Migration (TIM) System – 19(28)0 T1 Mismatch / suspicious activities – 99(22) T1 Tax Calculation Procedures – 19(21)0 T1 Taxfiler Representative Identification System T1/T3 Accounting Activity Type and Internal Targets – 9840 T1/T3 Accounting Related Guidelines – 9970 T1 and T3 Legal Manual T1/T3 Specialty Services Manual – 2640 to 2693 T1013 Manual T2 Assessing Manual – Scientific Research And Experimental Development (SR&ED) T2 Assessing Reference Manual T2 Control & Services Manual T2 Corporation Internet Filing Helpdesk Procedures Manual T3 Assessing – 4810 T3 Control – 4840 T3 Direct Data entry information – 4820 T3 Error Inspection (EI) – 4870 T3 Explanation Codes – 4890 T3 Ident – 4900 T3 Reassessment (RAP) Control – 4860 T3 Reassessment Processing (RAP) – 4910 T3 Returns Accounting – 99(18)0 T3 Referrals – 4850 T3 Selection – 4830 T3 Specialized Process Group (SPG) – 4880 T3 Taxfiler Representative Identification System (TRIS) Tax Waiver Guide Technical Help Guide TOM 19(27) Disability Tax Credit Manual T3 App Procedures T4 ROE Ident Procedures Manual – 98(15) T5 Manual – 98(16) Tax Centre Assessment, Sub Ledger Reassessment & Code 5 Reassessment Program Accounting Activities – 99(14)0 Tax-Free Savings Account Program – 9000 Taxpayer Contact (TPC) – 9850 Taxpayer Requested Reassessment Processing Instructions – 1960 TCA Assessing and Specialized Assessing Instructions – 40(10)5-6 Team Leader – 19(10) The RAPID Communication System – 9510-30 Topical Index – 19 TPR Control – 1940 TRUSTME– T3 Efile Transmission Info system – 4032.3 Working Income Tax Benefit (WITB) training modules with table of Contents Collections and Verification Branch Benefit Examination Team (BET) – 6200 Benefits Validation Manual – 6300 Compliance Operations Manual– GST/HST – 6500 CARP Procedures Guide – 6160 CARP Project Specific Instructions – 6170 Compliance Operations Manual – Other Levies – 6510 Compliance Operations Manual – Payroll Compliance Confidence Validities – 4092.4 Construction Summary Worksheet-Procedures for clerks Contract Payment Reporting System Corporation– GST HST Matching Review Guide – 6135 CS — Tax programs TSO/NVCC collections — Account Closure & Removal CS — Tax programs TSO/NVCC collections — Account Intake Preparation & Maintenance CS — Tax programs TSO/NVCC collections — Account Summaries CS — Tax programs TSO/NVCC collections — Account transfer and association CS — Tax programs TSO/NVCC collections — Acquisition and disposition CS — Tax programs TSO/NVCC collections — Appraisals and valuation CS — Tax programs TSO/NVCC collections — Assessment Dates CS — Tax programs TSO/NVCC collections — Asset Security CS — Tax programs TSO/NVCC collections — Books and records CS — Tax programs TSO/NVCC collections — "Centralized workloads and specialized accounts" CS — Tax programs TSO/NVCC collections — Claims against the Crown CS — Tax programs TSO/NVCC collections — Collection Limitation Period CS — Tax programs TSO/NVCC collections — Collections restrictions CS — Tax programs TSO/NVCC collections — Collections contact CS — Tax programs TSO/NVCC collections — Compromise settlements CS — Tax programs TSO/NVCC collections — Confidentiality CS — Tax programs TSO/NVCC collections — Court documents CS — Tax programs TSO/NVCC collections — Credit offsets CS — Tax programs TSO/NVCC collections — Deceased taxpayers CS — Tax programs TSO/NVCC collections — Deemed Trust CS — Tax programs TSO/NVCC collections — Department of Justice CS — Tax programs TSO/NVCC collections — Disputed amounts CS — Tax programs TSO/NVCC collections — Dockets CS — Tax programs TSO/NVCC collections — Fees and Charges CS — Tax programs TSO/NVCC collections — Field calls CS — Tax programs TSO/NVCC collections — Garnishment CS — Tax programs TSO/NVCC collections — Indigenous peoples collections CS — Tax programs TSO/NVCC collections — Insolvency CS — Tax programs TSO/NVCC collections — Issues management CS — Tax programs TSO/NVCC collections — Jeopardy CS — Tax programs TSO/NVCC collections — Legal entities CS — Tax programs TSO/NVCC collections — Letters, notices and statements CS — Tax programs TSO/NVCC collections — Mail CS — Tax programs TSO/NVCC collections — Memorandum assessments CS — Tax programs TSO/NVCC collections — Naming conventions CS — Tax programs TSO/NVCC collections — Payments CS — Tax programs TSO/NVCC collections — Plan of Action CS — Tax programs TSO/NVCC collections — Referrals CS — Tax programs TSO/NVCC collections — Refund inhibits CS — Tax programs TSO/NVCC collections — Refunds and rebates CS — Tax programs TSO/NVCC collections — Remission CS — Tax programs TSO/NVCC collections — Request for information CS — Tax programs TSO/NVCC collections — Requirement for information CS — Tax programs TSO/NVCC collections — Searches and skip tracing CS — Tax programs TSO/NVCC collections — Seizure and Sale CS — Tax programs TSO/NVCC collections — Source documents and historical printouts CS — Tax programs TSO/NVCC collections — Statutory set-offs CS — Tax programs TSO/NVCC collections — Tax protesters CS — Tax programs TSO/NVCC collections — Tax treaty collections CS — Tax programs TSO/NVCC collections — Uncollectible debts CS — Tax programs TSO/NVCC collections — Voluntary Deposit Non Resident Withholding Job Aids Debt Management Call Centre Manual– Common Topics Debt Management Call Centre Manual – Government Programs Debt Management Call Centre Manual – T1 Non-Filer Debt Management Call Centre Manual – GST/HST Debt Management Call Centre Manual – PAYDAC Debt Management Call Centre Manual – T1 Debt Management Call Centre Manual – T2 Debt Management Call Centre Manual – Teletrace – Government Programs Debt Management Call Centre Manual – Teletrace – Tax Programs Debt Management Call Centre – Common Topics Due Diligence Process – 97 Foreign Source Matching – 19(16)0 GST/HST Registration Review Manual – 6000 GST/HST Non-Registrant Operations Manual – 6520 Line 105 Validation guide and procedures Management and Team Leader Procedures Matching Program 19(17)0 Non-Filer Program Topics (NFPT) Non-Filer – Tax Centre – Operations Manual Non-filer – Tax Services Office – Operations Manual Non-Resident Withholding Procedures Manual – 38 Refund Examination program – 9720 RQ Reference Guide – 6150 Sole Proprietorship– GST/HST Income Matching review Guide and Procedures – 6130 Source Deductions Accounting Manual Special Assessment Program – 9880 Supplementary Examination Manual – 9710 T1-OVP Compliance – 9870 T1 Pre-Matching – 7000 T3 Verification Manual Trust Accounts Examination Manual – TOM6700 Underused Housing Tax Examination Manual Validation programs – 19(25)0 Workload development team business rules Compliance Programs Branch Audit Manual (combined version) Business Equity Valuations Operations Canadian Film or video Production Tax credit – guide to form T1131 Claim Review Manual for Research and Technology Advisors – SR&ED Program CRA Appraisers Guide to Fair Market Value for Self-Assessment Purposes under the Excise Tax Act Criminal Investigations Manual Exchange of Information services – reference guide Film or video Production Services tax credit guide for form T1177 Financial Claim Review Manual: Review Procedures for Financial Reviewers GST/HST Audit and Examination Manual Guidelines for Resolving Claimants' SR&ED concerns Income Tax Audit Manual International Waivers Procedures Manual Large Business Audit Manual Office Audit Procedures Manual Real Estate Appraisals Operational Manual Scientific Research and Experimental Development (SR&ED) Expenditures Claim – guide to Form T661 Section 116 Non-Resident Disposition Manual Tax Avoidance Manual The SR&ED Technical Review: A Guide for Claimants Voluntary Disclosure Program (VDP) Operations Manual Legislative Policy and Regulatory Affairs Branch CPP/EI Policy Manual CPP/EI Rulings Procedures Manual Excise Tax, N15 and Air Travellers Security Charge Audit Manual GST/HST Procedures Manual Registered Plans Directorate Technical Manual Social Security Manual Service, Innovation and Integration Branch Problem Resolution Program Procedures Manual – 9120 Service Complaints Program Procedures Manual Service Feedback System (SFS) Manual – Problem Resolution Program Service Feedback System (SFS) Manual – Service Complaints Program T1 Ben Case Management System Manual – Problem Resolution Program Additional Information The Canada Revenue Agency (CRA) is subject to the legislative requirements of the Access to Information Act and the Privacy Act. ...

a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2021 a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three-month period just before you began your duties abroad a member of the Canadian Forces at any time in 2021 a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada a dependent child of one of the first four persons described earlier in this section and your net world income in 2021 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2021 world income. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

This applies unless the amount relates to a period throughout which the individual was not resident in Canada, and is either: not attributable to performing duties or employment in Canada; or exempt from income tax in Canada by reason of a tax convention. ...

The mandate of EOI is to co-ordinate exchanges of information and other related activities with treaty partners in accordance with a tax treaty's Exchange of Information Article, a Tax Information Exchange Agreement (TIEA) or the Convention on Mutual Administrative Assistance in Tax Matters (MAC). ...

(m) 98.19/21- Convention displays and commercial samples admitted temporarily may enter free of duty for a specified period of time subject to certain restrictions. ...

What’s new in publications The following is a list of new or revised Excise and GST/HST forms and publications: GST/HST forms GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes GST44 GST/HST Election Concerning the Acquisition of a Business or Part of a Business GST115 GST/HST Rebate Application for Tour Packages GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST189 General Application for GST/HST Rebates GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST190A GST/HST New Housing Rebate- Appendix A (for use by the claimant’s legal representative only) GST288 Supplement to Forms GST189 and GST498 GST303 Application to Offset Taxes by Refunds or Rebates GST386 Rebate Application for Conventions GST494 GST/HST Final Return for Selected Listed Financial Institutions GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST498 GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4601 GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies RC4618 Election or Revocation of an Election for GST/HST Purposes to Designate a Pension Entity in Respect of a Master Pension Entity RC7201 Reporting Entity Election or Notice of Revocation for a Selected Listed Financial RC7215 Elections or Revocation of the Elections to Not Account for GST/HST and QST on Actual Taxable Supplies for Participating Employers that are Selected Listed Financial Institutions RC7216 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution that is a Selected Listed Financial Institution to Use Particular Input Tax Credit Allocation Methods RC7218 Elections or Revocation of Elections for GST/HST and/or QST Purposes to Designate a Pension Entity that is a Selected Listed Financial Institution in Respect of a Master Pension Entity RC7222 Election or Revocation for a Qualifying Institution that is a Selected Listed Financial Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) of the ETA for GST/HST and QST Purposes RC7227 Elections or Revocation of the Elections to Deem Certain Supplies to be Financial Services for GST/HST and QST Purposes for Selected Listed Financial Institutions RC7288 Selected Listed Financial Institution- Request for Taxpayer Relief- Cancel or Waive Penalties or Interest Related to the GST/HST or the QST, or Charges Related to the QST RC7289 General Application for GST/HST and QST Rebates for Selected Listed Financial Institutions RC7294 GST/HST and QST Final Return for Selected Listed Financial Institutions GST/HST memoranda 1-4 Excise and GST/HST Rulings and Interpretations Service (revised) 13-5 Non-creditable Tax Charged GST/HST technical information bulletins B-039 GST/HST Administrative Policy- Application of the GST/HST to Indians (revised) GST/HST guides RC4028 GST/HST New Housing Rebate RC4034 GST/HST Public Service Bodies’ Rebate RC4050 GST/HST Information for Selected Listed Financial Institutions RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide 2020 RC4064 Disability-Related Information- 2020 RC4065 Medical Expenses- 2020 RC4231 GST/HST New Residential Rental Property Rebate RC4408 Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2020 GST/HST notices NOTICE314 Amended Qalipu Mi'kmaq First Nation’s Founding Members List (revised) Excise forms B200 Excise Tax Return B241 Excise Tax Return- Broker B243 Excise Tax Return- Insured B249 Air Travellers Security Charge Return B254 Air Travellers Security Charge Act Application for Refund B256 Excise Act, 2001- Application for Refund B261 Excise Duty Return- Duty Free Shop B262 Excise Duty Return- Excise Warehouse Licensee B263 Excise Duty Return- Licensed User B264 Excise Duty Return- Special Excise Warehouse Licensee B265 Excise Duty Return- Wine Licensee B266 Excise Duty Return- Spirits Licensee B270 Excise Act 2001- Excise Duty Return- Non-Licensee B273 Excise Return- Cigarette Inventory Tax B284 Election or Revocation of the Election for Semi-Annual Reporting E681 Excise Act, 2001- Refund Claim of Tax on Exported Tobacco Products K50B Excise Duty Return- Brewer N10 Excise Act- Application for Refund/Drawback N15 Excise Tax Act- Application for Refund/Rebate RC565 Federal Excise Tax Exemption Certificate For Immediate Export Of Fuel RC633 Beer Revenue Worksheet RC634 Beer Credit Claim Worksheet XE8 Excise Tax Act – Application for Refund of Federal Excise Tax on Gasoline Excise notices EDBN28 Adjusted Rates of Excise Duty on Beer Effective April 1, 2021 EDN67 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2021 EDN68 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2021 EDN69 Cigarette Inventory Tax on April 1, 2021 EDN70 Budget 2021 – Changes to Excise Duty Rates on Tobacco Products EDN71 Budget 2021 – Cigarette Inventory Tax on April 20, 2021 ETSL79 Application of the Excise Tax to Fuel Sold in Canada for Immediate Export Fuel charge forms B403 Rebate for Fuel Charge Paid in Error Fuel charge notices FCN14 Rebate under Section 49 All GST/HST, excise duty, and excise taxes and special levies publications can be found on the Canada.ca website. ...

You were also a deemed resident of Canada if you lived outside Canada during 2022, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were one of the following: a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2022, see If you were a member of the overseas Canadian Forces school staff who left Canada in 2022) a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2022 a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three-month period just before you began your duties abroad a member of the Canadian Forces at any time in 2022 a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada a dependent child of one of the first four persons described earlier in this section and your net world income in 2022 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2022 world income. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...