1.What is the Canada Revenue Agency?
The Canada Revenue Agency (CRA), formally known as Revenue Canada, is a federal agency that has as its main function the administration of Canadian tax laws for most of the provinces and territories of Canada. In addition, the CRA manages several social and economic tax programs such as the Canada Child Tax Benefit program and the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit program.
2.What is Revenu Quebec and what is their contact information??
The province of Quebec has its own tax agency called Revenu Quebec that administers its personal income tax laws as well as the system that governs businesses or legal persons. The toll-free telephone number for Revenu Quebec is 1-800-267-6299 and the local telephone number is 418-659-6299. The toll-free telephone line for businesses, employers and agents for consumption taxes is 1-800-567-4692 and the local telephone line is 418-659-4692. The mailing address for Revenu Quebec is the following:
Direction Principale des Services a la Clientele des Particuliers
Revenu Quebec
3800 rue de Marly
Quebec, QC.
G1X 4A5
Canada
The mailing address for businesses, employers and agents for consumption taxes is as follows:
Revenu Quebec
3800 rue de Marly
Quebec, QC.
G1X 4A5
Canada
3.What is the official mission statement of the Canada Revenue Agency?
The official mission statement of the CRA is "to administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians." For the CRA, compliance means filing tax returns by the deadline, ensuring the declaration is complete and true, and paying the Canadian government what the CRA has determined is due in a timely fashion.
4.Who is responsible for the Canada Revenue Agency?
The Canada Revenue Agency is headed by the Minister of National Revenue, who is appointed by the Prime Minister of Canada. Currently, the Minister of National Revenue is the Honourable Keith Ashfield, who was appointed by the Right Honourable Stephen Harper on January 19, 2010. He is ultimately the person responsible for the Canada Revenue Agency and all of its functions, including their stated duty to treat its clients with fairness and integrity. /p>
5.How can I contact the Minister of National Revenue?
The Minister of National Revenue, the Honourable Keith Ashfield, can be contacted at the following mailing address:
The Honourable Keith Ashfield
Minister of National Revenue, Minister of the Atlantic Canada Opportunities
Agency and Minister for the Atlantic Gateway
7th Floor
555 Mackenzie Avenue
Ottawa, Ontario
K1A 0L5
Canada
Comments can also be sent via their online form by visiting the following web page on the CRA web site:
https://apps.cra-arc.gc.ca/ebci/cjid/md/cmnts.do?actn=ld&lang=en
6.What are the branches and departments of the Canada Revenue Agency?
The CRA is comprised of several branches and departments:.
1) Appeals Branch:
The Appeals Branch deals with and resolves tax disputes between the Canada Revenue Agency and the taxpayers by formally reviewing the decisions made by CRA agents. They are also responsible for the CRA Service Complaints Program, a program implemented in 2007 to address the complaints of both individual and corporate taxpayers. It is a way for taxpayers to lodge formal complaints regarding the quality of service they have received from representatives or agents of the Canada Revenue Agency.
2) Assessment and Benefit Services Branch:
The main responsibility of the Assessment and Benefit Services Branch is to process all of the tax returns and collect all of the taxes and other monies due from other Canadian tax programs.
3) Board of Management:
The Board of Management oversees and manages the Canada Revenue Agency. It has 15 members, all of whom are appointed by the Governor in Council, are nominated in large part by the provincial governments of Canada, and all report to the Minister of National Revenue, the Honourable Keith Ashfield. They do not, however, have any authority over the implementation and administration of tax laws, such as the Income Tax Act, nor do they have access to private taxpayer's information or have any involvement in the daily business activities of the Canada Revenue Agency. They basically oversee the overall administration of the CRA, such as human resources, financial and contract management.
4) Compliance Programs Branch:
The Compliance Programs Branch is there to ensure compliance with Canadian tax laws. It is basically the branch that performs tax audits and other related investigations and is the department that will recommend cases for criminal prosecution.
5) Corporate Audit and Evaluation Branch:
The Corporate Audit and Evaluation Branch is the Canada Revenue Agency's own auditing department. It is there to evaluate and ensure that the CRA is being effectively and efficiently managed.
6) Corporate Strategies and Business Development Branch:
The main responsibility of the Corporate Strategies and Business Development Branch is to formulate and implement corporate policy for the Canada Revenue Agency as well as manage inter-governmental relationships with the provinces and territories of Canada.
7) Finance and Administration Branch:
The Finance and Administration Branch manages the finances of the Canada Revenue Agency.
8) Human Resources Branch:
The Human Resources Branch manages the human resources policies and initiatives of the CRA, including training, employee relations, and performance evaluations.
9) Information Technology Branch:
The Information Technology Branch is the IT department of the Canada Revenue Agency. It supplies and maintains the various technology applications used by the CRA to help execute its tax programs.
10) Legal Services:
The Legal Services department is there to help ensure the Canada Revenue Agency makes legally correct decisions and acts according to the laws of Canada.
11) Legislative Policy and Regulatory Affairs Branch:
The main responsibility of the LPRAB is to interpret and rule upon affairs related to various tax laws such as the Excise Tax Act and the Income Tax Act.
12) Public Affairs Branch:
The Public Affairs Branch provides various services and products related to management, parliamentary, communications and access to information issues. It also handles the public relations aspect of the Canada Revenue Agency, informing Canadians and news outlets about the various activities of the CRA.
13) Regional Operations
Regional Operations consists of five Assistant Commissioners whose main responsibility is the provision of tax services to the Atlantic, Quebec, Ontario, Prairie and Pacific regions of Canada.
14) Taxpayer Services and Debt Management Branch
The main responsibility of the TSDMB is to collect the personal and business taxes due to the government of Canada as well as to advance corporate compliance to Canadian tax laws.
7.How can I make a formal complaint about the quality of service I have received from a CRA agent or representative?
Formal complaints must be done in writing via Form RC193 available at www.cra.gc.ca/complaints or by calling toll-free 1-800-959-2221. The form has to be filled out and mailed or faxed separately from any other forms you may have for the CRA:
CRA - Service Complaints
National Intake Centre
P.O. Box 8000
G9N 0A6
Fax: 1-866-388-7371
If you are not satisfied with the resolution offered by the Service Complaints office of the CRA, then you may contact the Taxpayers' Ombudsman office to have them reassess the complaint and resolution made at the Service Complaints office. A complaint form, found at www.taxpayersrights.gc.ca/frm-fll-eng.pdf , must be filled out and mailed or faxed, along with other supporting documents to the following mailing address or fax number:
Mailing Address:
Taxpayers' Ombudsman
Suite 724, 50 O'Connor Street
Ottawa, ON K1P 6L2
Toll-Free Fax Number: 1-866-586-3855
You can also call toll-free 1-866-586-3839 to have a form mailed to you or to speak with a representative of the Taxpayers' Ombudsman office.
8.What is the Taxpayer Bill of Rights??
The Canada Revenue Agency has developed a list of rights they claim Canadians are entitled to when dealing with the CRA. However, this Taxpayer Bill of Rights in and of itself is not actually a Bill or law at all. As such, the Taxpayer Bill of Rights can be changed at any time since it does not have to go through the normal legislative process laws normally have to undergo when being modified. It does not have the force of law behind it and therefore does not offer any kind of guarantee that the Canada Revenue Agency will themselves apply and follow this so-called Taxpayer Bill of Rights. However, it is important to note that seven out of the fifteen items listed in this so-called Bill of Rights are legislated rights implemented by the Canadian government and can therefore be legally upheld using the process outlined in the legislation, and those are items #1, #2, #3, #4, #7, #8, and #12 listed below in bold text. The "Taxpayer Bill of Rights" reads as follows:
1. You have the right to receive entitlements and to pay no more and no less than what is required by law.
2. You have the right to service in both official languages.
3. You have the right to privacy and confidentiality.
4. You have the right to a formal review and a subsequent appeal.
5. You have the right to be treated professionally, courteously, and fairly.
6. You have the right to complete, accurate, clear, and timely information.
7. You have the right, as an individual, not to pay income tax amounts in dispute before you have had an impartial review.
8. You have the right to have the law applied consistently.
9. You have the right to lodge a service complaint and to be provided with an explanation of our findings.
10. You have the right to have the costs of compliance taken into account when administering tax legislation.
11. You have the right to expect us to be accountable.
12. You have the right to relief from penalties and interest under tax legislation because of extraordinary circumstances.
13. You have the right to expect us to publish our service standards and report annually.
14. You have the right to expect us to warn you about questionable tax schemes in a timely manner.
15. You have the right to be represented by a person of your choice.
The "Taxpayer Bill of Rights" then continues to state their alleged "Commitment to Small Business," which states in verbatim:
1. The Canada Revenue Agency (CRA) is committed to administering the tax system in a way that minimizes the costs of compliance for small businesses.
2. The CRA is committed to working with all governments to streamline service, minimize cost, and reduce the compliance burden.
3. The CRA is committed to providing service offerings that meet the needs of small businesses.
4. The CRA is committed to conducting outreach activities that help small businesses comply with the legislation we administer.
5. The CRA is committed to explaining how we conduct our business with small businesses.
9.What Canadian department or agency may I complain to, other than to the Canada Revenue Agency, if I feel that my legislated right to be served in one of Canada's official languages has not been respected by the CRA?
You may contact the Office of the Commissioner of Official Languages at the following mailing address and telephone numbers:
Office of the Commissioner of Official Languages
3rd Floor, 344 Slater Street
Ottawa, ON K1A 0T8
Ottawa-Gatineau Telephone: 613-996-6368
Canada Toll-Free Line: 1-877-996-6368
11.What is the general contact information for the Canada Revenue Agency?
For additional information about the CRA and its programs, the Canada Revenue Agency can be contacted at the following mailing address and telephone number:
Canada Revenue Agency
Public Affairs Branch
Office of the Asssistant Commissioner
Connaught Building
555 MacKenzie Avenue, 4th Floor
Ottawa, Ontario
K1A 0L5
Telephone: 613-957-3508
12.What is the telephone number and hours of operation to speak with a representative of the Canada Revenue Agency regarding questions about personal income taxes? ?
The toll-free telephone number for personal income tax inquiries at the CRA is 1-800-959-8281. The hours of operation are Monday through Friday, with the exception of holidays, from 8:15am to 5:00pm Eastern time. There was an extension of these hours during peak tax season in 2010 from February 22nd to April 30th to 9:00pm Eastern time and operated on Saturdays from 9:00am to 5:00pm Eastern time. However, it is unknown at this time whether the CRA will extend their hours in the same manner for the year 2011.
13.What is the telephone number at the Canada Revenue Agency to inquire about my income tax refund?
The automated toll-free telephone line at the CRA to find out about your income tax refund is 1-800-959-1956 and is available 24 hours a day, 7 days a week.
14.What is the telephone number and hours of operation to speak with a representative of the Canada Revenue Agency regarding questions about businesses and self-employed individuals?
The toll-free telephone number for business and self-employed related inquiries at the CRA is 1-800-959-5525. The hours of operation are Monday through Friday, with the exception of holidays, from 8:15am to 8:00pm Eastern time.
15.What is the telephone number and hours of operation to speak with a representative of the Canada Revenue Agency regarding questions about the Universal Child Care Benefit program and the Canada Child Tax Benefit program?
The toll-free telephone number for inquiries about the Universal Child Care Benefit program and the Canada Child Tax Benefit program is 1-800-387-1193. The hours of operation are Monday through Friday, with the exception of holidays, from 8:15am to 5:00pm Eastern time.
16.What is the telephone number and hours of operation to speak with a representative of the Canada Revenue Agency for inquiries about personal GST / HST credit?
The toll-free telephone line for questions about personal GST / HST credit is 1-800-959-1953. The hours of operation are Monday through Friday, with the exception of holidays, from 8:15am to 5:00pm Eastern time.
17.What is the telephone number for TIPS (Tax Information Phone Service), the automated general tax information line?
The toll-free telephone line for TIPS is 1-800-267-6999 and is available 24 hours a day 7 days a week.
©2010Dale Barrett
Barrister & Solicitor |
