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ARCHIVED - General Income Tax and Benefit Guide - 2002

5000-G

At your service

What if you need help?

In this guide, we use plain language to explain the most common tax situations. If you need more help after reading this guide, you can contact us (see below) or use our other services.

T.I.P.S.

For personal and general tax information, you can use our automated T.I.P.S. and T.I.P.S. Online services (see T.I.P.S. (Tax Information Phone Service) and T.I.P.S. Online). For example, Info-Tax provides information on many tax topics.

Internet access

Visit www.ccra.gc.ca to find information and most of our publications.

Access codes for electronic services

The code on your label sheet (if you have one) may allow you to use NETFILE (see "Filing electronically") or TELEFILE (see "Filing electronically") to file your 2002 return. A different code, which appears on your Notice of Assessment, allows you to use other electronic services. For information about these codes, call 1-800-714-7257.

Publications

Throughout this guide, we mention forms, pamphlets, interpretation bulletins, information circulars, and other guides that give more details on specific tax topics. We will mail you some of them by late February, depending on the information on your return for 2001.

You can visit us or call 1-800-959-2221 to get any of the publications mentioned in this guide, as well as a copy of the General forms book and guide (or the return and any of its schedules by themselves). In addition, you can get the General forms book and guide for a particular province or territory from any postal outlet in that province or territory.

Before you contact us

We want to provide you with the best service possible. By being prepared in advance, you will help us serve you better. Before contacting us you should do all of the following:

• read the appropriate sections of this guide and other publications we mention in this guide;
• prepare all the details of your situation and question; and
• have on hand the working copy of your return, any related papers or receipts, a pencil, some paper, and your social insurance number (SIN).

Contacting us

Our telephone numbers and the address of your tax services office are listed in the government section of your telephone book and on our www.ccra.gc.ca/tso Web page. For faster service, call or visit us before 10:00 a.m. or after 2:00 p.m.

By phone (individuals) - You can call 1-800-959-8281. Our automated service is available 24 hours a day, 7 days a week. Agents are available Monday to Friday (except holidays) from 8:15 a.m. to 5:00 p.m.
(local time). However, from February 17 to April 30, this has been extended to 10:00 p.m. weekdays, and from 9:00 a.m. to 1:00 p.m. on weekends.

By phone (businesses) - You can call 1-800-959-5525. Our automated service is available 24 hours a day, 7 days a week. Agents are available Monday to Friday (except holidays) from 8:15 a.m. to 8:00 p.m.
(local time).

In person - You can visit us Monday to Friday (except holidays) from 8:15 a.m. to 4:30 p.m. However, from February 17 to April 30, you can visit until 5:00 p.m. In some offices, where there is a continuing demand, this applies year round. Check to see if it applies to your office.

By fax - You can send us correspondence by facsimile. However, because of the nature of facsimile services, we are not responsible for misdirected, incomplete, or illegible documents.

Teletypewriter (TTY) users - If you have a hearing or speech impairment and use a TTY, an agent at our bilingual enquiry service (1-800-665-0354) can assist you during the hours shown under "By phone (individuals)".

Getting personal tax information

Your personal information is confidential. However, you can authorize someone (such as your spouse or common-law partner) to represent you to discuss your file. See "Representatives" below. In certain cases, we give some of your information to other government bodies to administer the law. In all cases, we follow strict procedures before giving your information to anyone.

If you visit us, and ask for personal tax information, we will ask you to identify yourself. In addition, we will ask for one of the following:

• one piece of signed identification with your picture;
• two pieces of signed identification;
• your Notice of Assessment, Notice of Reassessment, or other tax documents; or
• information about the contents of your return.

If you call us, and ask for personal tax information, we will ask you to identify yourself and give information about the contents of your return. If you call before May 1, use your return for 2001. After April 30, use your return for 2002.

Representatives

You can authorize a representative (such as your spouse or common-law partner, tax preparer, or accountant) to get information on your tax matters. However, we will give information to your representative only after we are satisfied that you have authorized us in writing to do so. Your authorization will stay in effect until you cancel it.

If your representative visits us, and asks for your personal tax information, we will give this information only if we have received (or your representative provides) a completed Form T1013, Authorizing or Cancelling a Representative , (or a letter containing the same information) that you have signed. After we confirm that we have your written permission, we also will ask your representative for either of the following:

• one piece of signed identification with his or her picture; or
• two pieces of signed identification.

In addition, we will ask for either of the following:

• your Notice of Assessment, Notice of Reassessment, or other tax documents; or
• information about the contents of your return.

If your representative calls us, and asks for your personal tax information, we will give this information only if we have received a completed Form T1013 or letter that you have signed. After we confirm that we have your written permission, we also will ask your representative for information about the contents of your return. A representative who calls before May 1 should use your return for 2001. A representative who calls after April 30 should use your return for 2002.

Community Volunteer Income Tax Program

If you need help to complete your tax return, your income is low, and your tax situation is simple, our volunteers are specially trained to help you. For more information about this free program, or if you want to become a volunteer, call us at 1-800-959-8281 .

Date modified:

2002-12-12