ARCHIVED - General Income Tax and Benefit Guide - 2001

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ARCHIVED - General Income Tax and Benefit Guide - 2001


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We have archived this page and will not be updating it.

You can use it for research or reference.

5000-G Rev. 01

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 later on this page) or use our other services.

Internet access

Visit www.ccra.gc.ca to find information and most of our publications (see later on this page).

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. For example, our T.I.P.S. Info-Tax services provide information on many tax topics.

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 2000.

You can get from us any of the publications mentioned in this guide. Visit us or call 1-800-959-2221. 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.

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 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 (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 18 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 18 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)" on this page.

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 2000. After April 30, use your return for 2001.

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.

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. Arepresentative who calls before May 1 should use your return for 2000. A representative who calls after April 30 should use your return for 2001.

Community Volunteer Income Tax Program

We teach volunteers how to complete basic tax returns for low-income individuals with simple tax situations. If you need a volunteer's help, you want to become one, or you want more information about this free program, call us at 1-800-959-8281 .

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Date modified:
2002-11-30