Info Source - Sources of Federal Government and Employee Information

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http://www.cra-arc.gc.ca/gncy/tp/nfsrc/nfsrc-eng.html

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Info Source

Sources of Federal Government and Employee Information

Table of Contents

Introduction to Info Source

General Information

Institutional Functions, Programs and Activities

Internal Services

CRA Manuals

Additional Information

CRA Reading Rooms Services

Appendix - Personal Information Banks (PIB)

Appendix - Classes of Record

Introduction to Info Source

Info Source: Sources of Federal Government and Employee Information provides information about the functions, programs, activities and related information holdings of government institutions subject to the Access to Information Act and the Privacy Act. It provides individuals and employees of the government (current and former) with relevant information to access personal information about themselves held by government institutions subject to the Privacy Act and to exercise their rights under the Privacy Act.

The Introduction and a list of institutions subject to the Access to Information Act and the Privacy Act are available centrally.

The Access to Information Act and the Privacy Act assign overall responsibility to the President of Treasury Board (as the designated Minister) for the government-wide administration of the legislation.

General Information

Background

In 1927, the Department of National Revenue Act established the Department of National Revenue by renaming the Department of Customs and Excise. The Department was responsible for assessing and collecting duty and tax, monitoring the movement of people and goods across the Canadian border, and protecting Canadian industries from foreign competition.

The same act created a second department to collect income tax, a responsibility that a commissioner from the Department of Finance had been meeting. Both departments had the same minister, but each had its own departmental organization and deputy minister.

On April 29, 1999, Parliament passed the Canada Customs and Revenue Agency Act, which established the Canada Customs and Revenue Agency (now the Canada Revenue Agency). The change in status from department to agency, which took place on November 1, 1999, has helped build a modern organization that is committed to leadership, innovation, and client service.

On December 12, 2003 the government announced the creation of the Canada Border Services Agency (CBSA), which is responsible for Canada's customs operations. Two years later, on December 12, 2005, legislation came into effect to legally change our name to Canada Revenue Agency (CRA).

The Canada Revenue Agency (CRA) administers tax legislation and regulations, such as the Income Tax Act and the Excise Tax Act, for the Government of Canada and for most provinces and territories. The Agency also administers various social and economic benefit and incentive programs delivered through the tax system. The CRA Annual Report to Parliament is tabled in Parliament by the Minister of National Revenue, pursuant to the statutory requirements of the Canada Revenue Agency Act.

Responsibilities

The Canada Revenue Agency (CRA) is the principal revenue collector in the country and is responsible for distributing benefit payments to millions of Canadians each year.

The Agency was created to: provide better service to Canadians; offer more efficient and more effective delivery of government programs; foster closer relationships with provinces and other levels of government for which the CRA delivers programs; and provide better accountability.

The CRA contributes to two of the Government of Canada’s strategic outcomes: Federal organizations that support all departments and agencies; and Income security and employment for Canadians.

The CRA is mandated to administer tax, benefit, and other programs on behalf of the Government of Canada and provincial, territorial, and certain First Nations governments. The CRA exercises its mandate within a framework of complex laws enacted by Parliament, as well as by provincial and territorial legislatures. Our mandate reflects the broad role that we assume in the lives of Canadians.

No other public organization touches the lives of more Canadians on a daily basis than the CRA. Each year, we collect billions of dollars in tax revenue and deliver income-based benefits, credits, and other services that help families and children, low- and moderate-income households, and persons with disabilities. These programs contribute directly to the economic and social well-being of Canadians.

The following two strategic outcomes summarize our contribution to Canadian society: Taxpayers meet their obligations and Canada’s revenue base is protected; and eligible families and individuals receive timely and correct benefit payments. In addition to the administration of income tax and benefit programs, the CRA now administers the harmonized sales tax (HST) for five provinces.

The CRA also verifies taxpayer income levels in support of a wide variety of federal, provincial, and territorial programs, ranging from student loans to health care initiatives. In addition, we provide other services, such as the Refund Set-Off Program, through which we aid other federal agencies and departments, as well as provincial and territorial governments, in the collection of debts that might otherwise become uncollectible.

Institutional Functions, Programs and Activities

Core Responsibility - Tax

To ensure that Canada’s voluntary self-assessment tax system is sustained by providing taxpayers with the support and information they need to understand and fulfill their tax obligations, and by taking compliance and enforcement action when necessary to uphold the integrity of the system, offering avenues for redress whenever taxpayers may disagree with an assessment/decision..

Tax Services and Processing

We give taxpayers the accurate and timely information they need to comply with Canada’s tax laws and modernize our services, including expanding our digital services, making it easier for taxpayers to meet their tax obligations. In addition to the individual returns program, we register businesses for a business number and administer T2, T3, GST/HST, excise, and other levies programs. We help businesses and individuals to voluntarily comply with Canada’s tax laws by processing their information and payments as quickly and accurately as possible and telling them the results of their assessment or reassessment. We also encourage and process voluntary disclosures by taxpayers and their representatives who want to correct inaccurate or incomplete information and pay their fair share.

Charities

We administer the national registration program for charities, registered Canadian amateur athletic associations, and registered national arts service organizations. We are responsible for activities that span the full spectrum of the compliance continuum, including registration, communications and outreach, processing and examination, audit and enforcement, and policy and technical guidance. We ensure charities understand their obligations under the law and work to safeguard the interests of taxpayer donors, while helping charities meet their legal obligations under the Income Tax Act.

Registered Plans

We enforce the provisions of the Income Tax Act relating to deferred income and savings plans by registering and monitoring the plans and by approving the deductibility of employer contributions to defined benefit pension plans. We protect taxpayer investments and make sure registered plans comply with legislative requirements and, at the same time, work to reduce the administrative burden on plan administrators.

Policy, Rulings and Interpretations

We offer taxpayers, registrants, and tax intermediaries binding rulings and non-binding interpretations of the acts the CRA administers, including the Canada Pension Plan and the Employment Insurance Act. In doing so, we give taxpayers early certainty by explaining how the law applies to specific situations. We work closely with the Department of Finance Canada in developing legislative policy and providing legislative policy and administrative services to other Canadian government organizations. We continue to introduce and advance initiatives designed to provide early certainty on tax matters, help prevent errors and, in some cases, reduce the number of individual requests for rulings and interpretations. We also administer legislation related to excise duties and taxes.

Service Complaints

We offer taxpayers a process to resolve complaints about the service, quality, or timeliness of the CRA’s work, as described under the service rights in the Taxpayer Bill of Rights. These service issues raised by taxpayers through formal and informal channels provide valuable insight and feedback, which in turn helps to identify and implement improvements for Canadians.

Objections and Appeals

We offer an impartial review process for taxpayers who wish to file a formal dispute relating to assessments or determinations the CRA made under the Income Tax Act, the Excise Tax Act, the Canada Pension Plan, and the Employment Insurance Act. We also work with the Department of Justice on appeals before the courts.

Taxpayer Relief

We administer the process under which the Minister of National Revenue may, under legislative provisions, grant to taxpayers relief from penalties and interest that arise through no fault of their own, an inability to pay, or circumstances beyond their control.

International and Large Business Compliance and Criminal Investigations

We help to ensure that Canada receives its share of taxes from international and large entities with complex financial transactions and taxpayers with offshore accounts. We target non-compliance, in a globalized tax environment, through a variety of means, such as business intelligence, predictive analytics, risk assessment, legislative reviews and informants. Our taxpayer interventions include education, audits, and criminal investigations. We detect and address tax evasion and fraud and work closely with the Public Prosecution Service of Canada (PPSC) and federal law enforcement agencies to make sure the most serious cases of tax evasion and fraud are thoroughly investigated and referred for prosecution.

Domestic Compliance

We protect the integrity of Canada’s voluntary compliance tax system through education and proactive efforts that are aimed at helping those who want to comply. We identify, address, and deter non-compliance through a risk-based, graduated approach including targeted communication, examinations, audits and where warranted, penalties. We work to ensure that applicants for tax assistance and investment tax credits have the information and timely services they need and are aware of their tax obligations, providing assistance to those who want to comply, and that the tax credits or cash refunds are delivered in a prompt, consistent, and predictable manner.

Returns Compliance

We encourage individuals, businesses, and trusts to file on time and educate them about their tax obligations. We continually seek ways to provide easier access to information and tools needed to comply, and help prevent non‐compliance through educational and proactive methods to prompt timely and appropriate action. We enforce registration and complete validations and reviews of withholding, remitting, reporting, and filing obligations for individuals and businesses, payroll deductions, GST/HST, other levies, and non-resident taxes.

Collections

We collect tax and non-tax debts on behalf of the federal, provincial, and territorial governments, as well as for other government departments and agencies. We continue to evaluate new approaches to strengthen and streamline tax collection activities, facilitated by improved information technology and data analysis, which allow a more targeted and risk‐based approach. By differentiating lower‐risk taxpayers (those who can and want to pay, or those who owe but need time to pay) from those who do not intend to pay, we can customize our approach to encourage or enforce compliance, as needed.

Core Responsibility - Benefits

To ensure that Canadians obtain the support and information they need to know what benefits they may be eligible to receive, that they receive their benefit payments in a timely manner, and have avenues of redress when they disagree with a decision on their benefit eligibility.

Benefits

We deliver a range of ongoing benefits and one-time payment programs that support the economic and social well-being of Canadians. Through processing and validation activities, we make sure the right benefit payment is made to the right individual at the right time. We offer benefit recipients timely and accessible information on their entitlements and obligations both through our call centres and securely online.

Core Responsibility - Taxpayers’ Ombudsman

Canadians have access to trusted and independent review of service complaints about the CRA.

Taxpayers’ Ombudsman

Taxpayers’ Ombudsman reports directly to the Minister of National Revenue and operates independently at arm’s length from the management of the CRA and the CRA Board of Management, provides advice to the Minister of National Revenue about service matters in the CRA; addresses requests for reviews made by taxpayers and benefit recipients with respect to service matters including the service rights outlined in the Taxpayer Bill of Rights; and identifies and reviews systemic and emerging service-related issues within the CRA that have a negative impact on taxpayers and benefit recipients.

Internal Services

Internal services constitute groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are management and oversight services, communications services, legal services, human resources management services, financial management services, information management services, information technology services, real property services, materiel services, acquisition services, and travel and other administrative services. Internal services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

Acquisition

Acquisition services involve activities undertaken to acquire a good or service to fulfill a properly completed request (including a complete and accurate definition of requirements and certification that funds are available) until entering into or amending a contract.

Communications

Communications services involve activities undertaken to ensure that Government of Canada communications are effectively managed, well coordinated and responsive to the diverse information needs of the public. The communications management function ensures that the public—internal or external—receives government information, and that the views and concerns of the public are taken into account in the planning, management and evaluation of policies, programs, services and initiatives.

Financial Management

Financial Management Services involve activities undertaken to ensure the prudent use of public resources, including planning, budgeting, accounting, reporting, control and oversight, analysis, decision support and advice, and financial systems.

Human Resources Management

Human resources management services involve activities undertaken for determining strategic direction, allocating resources among services and processes, as well as activities relating to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies and plans.

Information Management

Information management services involve activities undertaken to achieve efficient and effective information management to support program and service delivery; foster informed decision making; facilitate accountability, transparency and collaboration; and preserve and ensure access to information and records for the benefit of present and future generations.

Information Technology

Information technology services involve activities undertaken to achieve efficient and effective use of information technology to support government priorities and program delivery, to increase productivity, and to enhance services to the public.

Legal services

Legal services involve activities undertaken to enable government departments and agencies to pursue policy, program and service delivery priorities and objectives within a legally sound framework.

Management and Oversight Services

Management and oversight services involve activities undertaken for determining strategic direction and allocating resources among services and processes, as well as those activities related to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies or plans.

Materiel

Materiel services involve activities undertaken to ensure that materiel can be managed by departments in a sustainable and financially responsible manner that supports the cost-effective and efficient delivery of government programs.

Real Property

Real property services involve activities undertaken to ensure that real property is managed in a sustainable and financially responsible manner, throughout its life cycle, to support the cost-effective and efficient delivery of government programs.

Travel and Other Administrative Services

Travel and other administrative services include Government of Canada travel services, as well as those other internal services that do not smoothly fit with any of the internal services categories.

Legend

  • Standard Classes of Records (CoRs)
  • Standard Personal Information Banks (PIBs)

CRA Manuals

Appeals Branch

  • Appeals Manual
  • CPP/EI Appeals Procedures Manual
  • CPP/EI Litigation Manual
  • Problem Resolution Program Procedures Manual
  • Service complaints Program Procedures Manual
  • Taxpayer Relief Procedures Manual
  • T1BEN User Guide (T1 Ben Case Management System manual content)

Assessment, Benefit, and Services Branch

  • Accounting Data Capture
  • Amendment System (AS) Manual
  • Assessing Procedures Related to the Part XIII.2 Return
  • Authentification & Credential Management Service Helpdesk Manual
  • Automated Subsidiary Ledger (ASL) System Functionalities
  • Automated Subsidiary Ledger System Instructions for the ASL team
  • Automated Trust System (ATS)
  • Benefits Operations Manual
  • Business Client Communications System manual
  • Business Registration Manual
  • Cancellation Examination
  • Certification of Canadian Residency
  • Common User Information
  • Complex SERS manual
  • Confidence Validity Guidelines
  • Confidentiality for Taxpayer Services - Individual Programs
  • Corporate Suspense Reference
  • CPP Record of earnings Program Procedures Manual
  • Discounters
  • Disability Tax Credit - Eligibility and Processing
  • Document Control
  • Electronic Revenue Accounting (ERA) System
  • ERA Procedures for Managers
  • ERA Statistics
  • ERA User Guide
  • Error Correction Instructions for Electronic Returns
  • Error Inspection Control
  • Error Inspection – Error Clues
  • Error inspection Work Instructions
  • Error Inspection Work Instructions - IOTSO
  • Event and Transcript Preparation
  • Explanation Codes and Messages
  • Explanation Codes used on Reassessment
  • Family orders and agreements enforcement assistance and refund set-off programs
  • General Work Instructions for Reassessments
  • GST/HST Adjustment and Processing Procedures Manual
  • GST/HST Rebates Processing (GRP) Manual
  • GST/HST Returns Development Section Procedures Manual
  • Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions
  • Individual, Trust and Business Specialty Services Manual
  • Individual Services Technical Help Guide
  • Information Returns Procedures Manual
  • Insolvency
  • Instalment Program
  • Internal Referrals
  • International and Ottawa Tax Services Office (IOTSO) Workloads
  • Internet WAC File Maintenance help Guide
  • Inventory Control
  • ITSO Selection and Examination
  • Law and Policy (Information on returns and due dates, and interest and penalty rules)
  • Lifelong Learning Plan (LLP) Error correction Systems Workloads
  • Miscellaneous Accounting Activities
  • Notice Production
  • Other Levies Project manual
  • Penalties
  • Pension Reform
  • Processing Requests for a Reduction of Income Tax Deductions at Source (Tax Waiver Requests)
  • Processing, validation and compliance of registered retirement saving plans and of registered education saving plans
  • Quality review manual
  • Reassessment Policy and Other Policy Levies
  • Reassessment Processing Instructions
  • Recording and Flagging Procedures
  • Reference Guide for Business Enquiries Agents
  • Referrals
  • Refund Set-Off (RSO) Program
  • Registered Plans for Retirement Savings (RRSP, RRIF, RPP and DPSP) - Overview
  • Regular SERS manual
  • Remission Orders
  • Resource Officers Instructions
  • Returns Electronic Filing for individual Income Tax and Benefit Returns
  • Revenue Ledger Field Operations manual
  • Review Procedures
  • Selection
  • Sorting and Numbering
  • Source Deductions Accounting Manual
  • Special Processing Instructions
  • Specialized Processing
  • Specialized Processing - Interest Calculation - Error Clue 410 and Error Clue 558
  • Specialty Business Returns Manual
  • SPG/TCA Control Instructions
  • SPG/TCA Processing for non-residens type return
  • Standardized Accounting Reference
  • Standardized Case Management System Reference
  • Statement of Account
  • Subsidiary Ledger Enquiry
  • Supplementary Instructions
  • SYSRAP, AUTORAP, MUSTRAP, POSSRAP and Cycle Cancels
  • T1 Accounting Error Correction
  • T1 Accounting RAPID Options
  • T1BEN Case Decision Support System Guide
  • T1BEN Tax-Free Savings Account Enquiries User Guide
  • T1BEN Tax-Free Savings Account – Supervisor User Guide
  • T1 Data Capture Keying Instructions
  • T1 IDENT Update
  • T1 keying - Coordinator
  • T1 Migration (TIM) System
  • T1 Mismatch
  • T1 Tax Calculation Procedures
  • T1 Taxfiler Representative Identification System
  • T1/T3 Accounting Activity Type and Service Standard Information
  • T1/T3 Accounting Related Guidelines
  • T1/T3 Specialty Services Manual
  • T2 Assessing Case Management System Manual
  • T2 Assessing Manual - Scientific Research And Experimental Development (RS&ED)
  • T2 Assessing Reference Manual
  • T2 Control & Services Manual
  • T2 Corporation Internet Filing Helpdesk Procedures Manual
  • T2 Direct Data Entry Manual
  • T3 Assessing
  • T3 RCA Assessment Processing
  • T3 Returns Accounting
  • TRIS T1 Legal Document Procedures Manual
  • TRIS T3 Appllication for Trust Account Number
  • TRIS T3 Procedures Manual
  • TRIS T3 Legal Document Procedures Manual
  • T4 Helpdesk Manual
  • T4 ROE Ident Procedures Manual
  • Tax Centre Assessment, Sub Ledger Reassessment & Code 5 Reassessment Program Accounting Activities TCA, SLR & Code 5 RAP Accounting Activities
  • Tax-Free Savings Account Program
  • Taxpayer Contact (TPC)
  • Taxpayer Requested Reassessment Processing Instructions
  • TCA Assessing
  • Team Leader Procedures
  • The RAPID Communication System
  • Topical Index
  • TPR Control
  • Voluntary Disclosure Program (VDP) Operations manual

Collections and Verification Branch

  • Benefit Examination Team
  • Benefits Validation Manual
  • Compliance Operations Manual - GST/HST
  • Compliance Operations Manual - Other Levies
  • Compliance Operations Manual - Payroll Compliance
  • Confidence Validities
  • Debt Management Call Centre Manual – Government Programs
  • Debt Management Call Centre Manual – T1 Non-Filer
  • Debt Management Call Centre Manual - Tax Programs
  • Debt Management Call Centre teletracing Unit Manual - Government Programs
  • Due Diligence Process
  • Foreign Source Matching
  • Matching Program
  • National Collections Manual
  • Non-Filer - Tax Centre - Operations Manual
  • Non-filer - Tax Services Office - Operations Manual
  • Non Resident Withholding Procedures Manual
  • Pensionable Insurance Earnings Review Manual (PIER)
  • Validation program
  • Special Assessment Program
  • T1-OVP Compliance
  • Trust Accounts Examination Basic Accounting Guide
  • Trust Accounts Examination Manual
  • Trust Accounts Examination Reference Guide

Domestic Compliance Programs Branch

  • Audit Manual
  • Business Equity Valuations Operations
  • Claim Review Manual for Research and Technology Advisors - SR&ED Program
  • Excise Tax, N15 and Air Travellers Security Charge Audit Manual
  • Financial Claim Review Manual – Review Procedures for Financial Reviewers
  • GST/HST Audit and Examination Manual
  • Income Tax audit manual
  • Non-Resident Services Manual
  • Real Estate Appraisals Operational Manual
  • Section 116 Non-Resident Disposition Manual

Internatonal, Large Business and investigations Branch

Legislative Policy and Regulatory Affairs Branch

Additional Information

The Canada Revenue Agency (CRA) is subject to the legislative requirements of the Access to Information Act and the Privacy Act. The Access to Information and Privacy (ATIP) Directorate, part of the Public Affairs Branch, supports the CRA in meeting its requirements under both acts.

For information on Access to Information and Privacy at the CRA, as well as both formal and informal access procedures under the provisions of the Access to Information Act and the Privacy Act, please consult CRA's Access to Information and Privacy Web site.

For additional information about the programs and activities of the Canada Revenue Agency, please see CRA's Web site.

CRA Reading Room Services

In accordance with the Access to Information Act, areas on the premises of this institution have been designated as public reading rooms. All reading room services are by appointment only. With the exception of the National Capital Region, appointments can be made by calling toll-free 1-800-959-8281 or 1-800-959-5525.

To request an electronic copy of a CRA reading room manual, please call 1-866-333-5402 or send an email to the CRA ATIP General Enquiries.

CRA reading room loactions:

National Capital Region

555 MacKenzie Avenue
Ottawa ON K1A 0L5
By appointment only at 613-960-5393 or at 1-866-333-5402

Atlantic Region

Charlottetown Tax Services Office
161 St. Peters Road
Charlottetown, Prince Edward Island

Newfoundland and Labrador Tax Services Office
165 Duckworth Street, 2nd Floor
St. John's, Newfoundland and Labrador

Nova Scotia Tax Services Office
1557 Hollis Street
Ralston Building
Halifax, Nova Scotia

New Brunswick Tax Services Office
126 Prince William Street
Saint John, New Brunswick

Quebec Region

Montréal Tax Services Office
305 René-Lévesque Boulevard West, Room 7
Montréal, Quebec

Ontario Region

Hamilton-Niagara Tax Services Office
55 Bay Street North, 1st Floor
Hamilton, Ontario

London-Windsor Tax Services Office
451 Talbot Street, 1st Floor
London, Ontario

Hamilton-Niagara Tax Services Office
32 Church Street
St. Catharines, Ontario

Sudbury Tax Centre / Tax Services Office
1050 Notre Dame Avenue
Sudbury, Ontario

Toronto Centre Tax Services Office
1 Front Street West, 1st Floor, Room W-162
Toronto, Ontario

Toronto West-Thunder Bay Tax Services Office
5800 Hurontario Street
Mississauga, Ontario

London-Windsor Tax Services Office
185 Ouellette Avenue, 4th Floor
Windsor, Ontario

Prairies Region

Southern Alberta Tax Services Office
220 4th Avenue South East
Calgary, Alberta

Edmonton Tax Services Office
9700 Jasper Avenue, Room 10
Edmonton, Alberta

Saskatchewan Tax Services Office
1783 Hamilton Street, 2nd Floor, Room 260.3
Regina, Saskatchewan

Saskatchewan Tax Services Office
340 3rd Avenue North
Saskatoon, Saskatchewan

Winnipeg Tax Services Office
325 Broadway Avenue
Winnipeg, Manitoba

Pacific Region

Southern Interior Tax Services Office
277 Winnipeg Street, 1st Floor
Penticton, British Columbia

Vancouver Island Tax Services Office
1415 Vancouver Street
Victoria, British Columbia

Vancouver Tax Services Office
1166 West Pender Street, Main Floor, Room C
Vancouver, British Columbia

Date modified:
2017-04-28

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