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ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2000

At your se rvice

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, we have other services available.

Throughout this guide, we mention forms, pamphlets, interpretation bulletins, information circulars, and other guides that give more details on specific tax topics. We will send you some of these guides in the mail by late February, depending on the type of income you reported and the deductions or credits you claimed on your return for 1999.

You can get from us any of the publications mentioned in this guide. If you are in Canada, you can visit any one of our tax services offices including the International Tax Services office or call 1-800-959-2221. If you are outside Canada, call the International Tax Services Office. In addition, if you need a copy of the General return itself or a particular schedule, you can get exactly what you need from us.

Internet access

You can find most of our publications at our www.ccra-adrc.gc.ca Web site. For any other tax information, you should contact the International Tax Services Office.

Before you contact us

We want to provide you with the best service possible. You can help us answer your questions more quickly if you have all of your information ready. 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 questions; and
• have on hand the working copy of your return, any related papers or receipts, a pencil, and some paper.

Being prepared helps us both!

Contacting us

The address and telephone numbers of the International Tax Services Office are listed on the back cover of this guide and on the "Contact us" page of our Web site. For faster service, call or visit us before 10:00 a.m. or after 2:00 p.m.

By phone - You can call us at the International Tax Services Office Monday to Friday (except holidays) from 8:15 a.m. to 5:00 p.m. (Eastern Time) year round. From February 19 to April 30, you can call from Monday to Thursday until 9:00 p.m.

In person - You can visit us at the International Tax Services Office Monday to Friday (except holidays) from 8:15 a.m. to 5:00 p.m. year round.

By fax - You can send correspondence by fax to us at the International Tax Services Office. However, because of the nature of fax services, we are not responsible for misdirected, incomplete, or illegible documents.

Getting personal tax information

Your personal tax information is confidential. Therefore, we follow certain procedures before we will give your personal information to you or your representative, including your spouse. See "Representatives" below.

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 1999. After April 30, use your return for 2000.

Representatives

You can authorize a representative, such as your spouse, 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.

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, Consent Form, (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 1999. A representative who calls after April 30 should use your return for 2000.

Date modified:

2002-11-30