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, we have other services available.

You can use our Tax Information Phone Service (T.I.P.S.) Info-Tax service to get recorded information on many tax topics. See the T.I.P.S. information on the back cover.

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 1998 return.

All publications mentioned in this guide are available from us. 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 www.ccra-adrc.gc.ca on the Internet.

Confidentiality procedures prevent us from providing personal tax information over the Internet. Therefore, you should direct any enquiries to your 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;
• read the appropriate sections of 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, and some paper.

Being prepared helps us both!

For our addresses and telephone numbers, see the listings in the government section of your telephone book.

Contacting us

For faster service, call or visit us before 10:00 a.m. or after 2:00 p.m.

By phone - You can use our automated service 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) year round. From February 21 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.

In person - You can visit us Monday to Friday (except holidays) from 8:15 a.m. to 4:30 p.m. year round. From February 21 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" on this page.

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 for one piece of signed identification with your picture. You also can provide two pieces of signed identification and your Notice of Assessment, Notice of Reassessment, or information about the contents of your return.

If you call us, and ask for personal tax information, we will ask for your social insurance number, your date of birth, and (if you call before May 1) the total income amount you entered on line 150 of your 1998 return. If you call after April 30, use the amount you entered on your 1999 return. If you ask about your assessment, we may ask for additional information from your return.

Representatives

You can authorize a representative, such as your spouse, to get information on your tax matters by completing and signing Form T1013, Consent Form. 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, he or she must show two pieces of signed identification, a Form T1013 that you completed and signed, and your Notice of Assessment, Notice of Reassessment, or information about the contents of your return.

Community Volunteer Income Tax Program

We offer free training sessions to teach volunteers how to complete basic tax returns for low-income individuals with simple tax situations. If you need a volunteer's help, or if you want to help out in your community, get in touch with us. Call 1-800-959-8281 for information about this free program.

Income tax problems?

The General Enquiries section of your tax services office can solve most of your tax-related problems and answer your questions. If the problem is not resolved to your satisfaction, contact the office's Problem Resolution Program co-ordinator. You can find the number in the government section of your telephone book.

Social insurance number (SIN)

You have to give your SIN to anyone who prepares a tax information slip (such as a T3, T4, T5, or T600 slip) for you.

If you do not give your SIN, you may have to pay a $100 penalty each time you do not provide it.

Check your information slips carefully. If your SIN is not shown on your slip or is incorrect, please advise the slip preparer. If you do not have a SIN, apply for one at any Human Resources Centre of Canada.