CPP/EI Appeals
Description: Information on the appeals process and the provisions of the Employment Insurance Act and the Canada Pension Plan that are under the jurisdiction of the Minister of National Revenue; reference material relative to consultations with, instructions for, and assistance to the Department of Justice concerning appeals to the Minister and to the courts; judicial proceedings; analysis of court decisions; correspondence with other branches, tax services offices, Human Resources and Skills Development Canada, the Department of Justice and the Tax Court of Canada, Federal Court, or Supreme Court; reviews involving administrative and legislative positions; Department of Justice recommendations.
Document Types: Research material; position papers; correspondence related to appeals; analysis of court decisions; any other documents related to this category. The file information also includes lists of workers' and payers' names, addresses, and Social Insurance Numbers, amounts of pensionable and/or insurable earnings and hours, documents, working papers, decisions, and rationale.
Access: Files are created, controlled, and maintained alphabetically and/or numerically. (Records in this program contain information relating to Personal Information Bank CRA PPU 130 Appeals Regarding the Canada Pension Plan and the Employment Insurance Act).
Record Number: CRA APP 315

Commodity Taxes Appeals
Description: Information on the appeals process; reference material relative to consultations with, instructions for, and assistance to the Department of Justice concerning appeals to the courts; judicial proceedings; analysis of court decisions; correspondence with other branches; reviews involving administrative and legislative positions; Taxpayer Relief requests; Department of Justice recommendations. Appeal cases relate to taxes, including GST/HST, FST, and excise taxes, excise duties and the Air Travellers Security Charge.
Document Types: Research material; position papers; correspondence related to an appeal; analysis of court decisions; and any other documents related to this category.
Access: Filed by case name, subject and appeal number.
Record Number: CRA APP 090

Commodity Taxes Objections
Description: Information on the objection process; objections to assessments, reassessments, and determinations; the analysis of facts and reasons as well as their ramifications; supporting evidence and rationales for decisions; legislative interpretations and applications; consultations with other branches; referrals and inquiries from field offices. The programs covered include GST/HST, FST, and excise taxes, excise duties, the Air Travellers Security Charge, and the Softwood Lumber Products Export Charge Act, 2006.
Document Types: notices of objection, notices of assessment, notices of reassessment, and notices of determination with related documentation; referrals; position papers; decisions and rationale.
Access: Filed by program, case name, and subject.
Record Number: CRA APP 131

Income Tax Appeals
Description: Information on the appeals process; reference material relative to consultations with, instructions for, and assistance to the Department of Justice concerning appeals to the courts; judicial proceedings; analysis of court decisions; correspondence with other branches; reviews involving administrative and legislative positions; Taxpayer Relief requests; Minister's mail; Department of Justice recommendations.
Document Types: Research material; position papers; correspondence related to appeals; analysis of court decisions; and any other documents related to this category.
Access: Files are created, controlled, and maintained alphabetically and/or numerically.
Record Number: CRA APP 310

Income Tax Objections
Description: Information on the objection process; objections to assessments, reassessments, and determinations; the analysis of facts and reasons as well as their ramifications; supporting evidence and rationale for decisions; legislative interpretations and applications; consultations with other branches; referrals and inquiries from field offices.
Document Types: notices of assessment, notices of reassessment, notices of determination and notices of objection with related documentation; working papers; referrals; position papers; decisions and rationale.
Access: Files are created, controlled, and maintained alphabetically and/or numerically.
Record Number: CRA APP 305

Planning and Program Support
Description: Provision of internal services; information on objectives and goals; access to information and privacy requests; annual report; business plans; the Appellant; Appeals Human Resources Strategy; deployment of E-services through My Account and My Business Account portals, Appeals Case Management System (GLOBUS) and its implementation; mandate of the Appeals Branch; development of service standards; project initiatives; work plans; workload and resource projections and allocations; training programs and information sessions; program performance evaluations; quality assurance; monitoring; Risk Management Framework; computerized information and reporting systems; statistics concerning personnel, workload, intake, case inventories, and production.
Document Types: Mandates; correspondence; plans; newsletter; guidelines; agency communications; projects; training and seminars; authority delegations; resource budgets; forms and letters; evaluations; surveys; quantitative and qualitative analysis and any other applicable reports; maintenance of supplier and operational files; and provision of informatic services by offering informatics support to users while planning and purchasing to meet current and future informatics needs.
Record Number: CRA APP 325

Service Complaints and Ombudsman Liaison Programs:
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation and operation of these programs.
Document Types: Policy and program implementation; forms; budgets and training material development; systems requirements; statistics on intake and production; communication activities; and correspondence with tax services offices, tax centres, and individual tax filers on a variety of operational and procedural matters.
Record Number: CRA APP 326

Assessment and Benefit Services Branch

Audit (Regional)
Description: Information on the audit of tax filers' books and records, compiling audit reports, implementing Agency operating procedures and policies, and providing audit information in response to tax filers' requests and needs.
Document Types: Assessments and determinations; purchases; goods jobbed; goods manufactured; sales and marketing practices; audit reports; third‑party demands; general correspondence.
Access: Cases filed by licensee and/or refund applicant's name.
Record Number: CRA ABB 125

Benefit Programs – Canada Child Tax Benefit (CCTB) and other provincial, territorial and federal programs and supplements
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of the CCTB program, and other provincial and territorial programs and supplements: Alberta Family Employment Tax Credit (AFETC); Alberta Energy Tax Refund (AETR); British Columbia Family Bonus (BCFB) and British Columbia Earned Income Benefit (BCEIB); British Columbia Energy Rebate (BCER); New Brunswick Child Tax Benefit (NBCTB); including the New Brunswick Working Income Supplement (NBWIS); Newfoundland and Labrador Child Benefit (NLCB), including the Mother Baby Nutrition Supplement (MBNS); Nova Scotia Child Benefit (NSCB); Nova Scotia Taxpayers' Refund (NSTR); Northwest Territories Child Benefit (NWTCB), including the Territorial Workers' Supplement (TWS); Nunavut Child Benefit (NUCB), including the Territorial Workers' Supplement (TWS); Ontario Taxpayers' Dividend (OTD); Saskatchewan Child Benefit (SCB); Yukon Child Benefit (YCB); National Child Benefit Supplement (NCBS); and Children's Disability Benefit Supplement (CDB) and Universal Child Care Benefit (UCCB).
Document Types: Policy and program implementation; forms; budgets and training material development; systems requirements; statistics on intake and production; communication activities; and correspondence with tax services offices, tax centres, and individual tax filers on a variety of operational and procedural matters.
Record Number: CRA ABB 780

Benefit Programs – Children's Special Allowances (CSA) Program
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of this program.
Document Types: Policy and programs implementation; forms; budgets and training material development; systems requirements; statistics on intake and production; communication activities; and correspondence with tax services offices, tax centres, and individual tax filers on a variety of operational and procedural matters.
Record Number: CRA ABB 760

Benefit Programs – Data Support Programs
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of the various data support programs that involve the transfer of data from the CRA to other federal departments and provincial governments to allow them to determine eligibility and entitlement to the social programs they administer. These data support programs include: Ontario Child Care Supplement for Working Families (OCCWF), Quebec Family Allowances, Newfoundland and Labrador Home Heating Fuel Rebate (NLHHFR), Employment Insurance Family Supplement (EIFS), Guaranteed Income Supplement (GIS), Old Age Security (OAS), Elections Canada (formerly the Federal Register of Electors), and the Defaulter Tracing System (formerly the Child Support Reform).
Document Types: Policy and program implementation; forms; budgets and training material development; systems requirements; statistics on intake and production; communication activities; and correspondence with tax services offices, tax centres, and individual tax filers on a variety of operational and procedural matters.
Record Number: CRA ABB 335

Benefit Programs – Data Marts
Description: There are five data marts that represent the principle business lines administered by Benefits Programs. The data marts contain information on individuals that is obtained from the Agency data warehouse.
Document Types: The purpose of these data marts is to enable: improved targeting of compliance resources; faster turnaround time for reports and ad-hoc queries; customized statistical output and tables; better ability to model impact of program changes; improved trend and profile analysis; and availability of accurate and comprehensive statistical data to help the federal, provincial and territorial governments to monitor outcomes and improve strategies in relation to their social benefit programs. Any data provided to external clients is strictly of a statistical nature (e.g. number of clients in a particular income range in receipt of a provincial child benefit) and does not include personal information.
Record Number: CRA ABB 355

Benefit Programs – Disability Tax Credit (DTC) Program
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation, and operation of this program.
Document Types: Policy and programs implementation; forms; budgets and training material development; systems requirements; statistics on intake and production; communication activities, and correspondence with tax services offices, tax centres, and individual tax filers on a variety of operational and procedural matters.
Record Number: CRA ABB 790

Benefits Programs – Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related provincial and territorial credit programs
Description: Information on policies, procedures, budgets, work programs, communications activities, and statistics related to the development, implementation and operation of this GST/HST credit program and other provincial and territorial programs: Newfoundland Harmonized Sales Tax Credit (NHSTC), including the Newfoundland and Labrador Seniors Benefit (NLSB), and the Saskatchewan Sales Tax Credit (SSTC).
Document Types: Policy and program implementation; forms; budgets and training material development; systems requirements; statistics on intake and production; communication activities; and correspondence with tax services offices, tax centres, and individual tax filers on a variety of operational and procedural matters.
Record Number: CRA ABB 222

Benefit Programs – Identification Support Programs
Description: Information on policies; procedures; budgets; work programs; communications activities; and statistics related to the development, implementation, and operation of the various identification support programs that ensure the integrity of identification information on individual clients. These programs include: Client Identification (IDENT), Letter Forwarding, and Tax filer Representative Identification System (TRIS).
Document Types: Policy and program implementation; forms; budgets and training material development; systems requirements; statistics on intake and production; communication activities; and correspondence with tax services offices, tax centres, and individual tax filers on a variety of operational and procedural matters.
Record Number: CRA ABB 345

Excise Commercial System (ECS)
Description: Information on assessing and accounting for Excise and other levy filers/remitters, ECS has been replaced by the Standardized Accounting (SA) System and the other levies system, but remains accessible in view mode for historic research.
Document Types: Tax remittances from Excise and other levies taxpayer/filers; assessment and reassessment and accounting data for specific tax years; statistical information.
Record Number: CRA ABB 360

Fair Price and Values Surveys
Description: Information on investigations of individual companies for tax values for fair price purposes, and survey reports on marketing or pricing of various industries.
Document Types: Values for tax; computation of tax; specific company files; specific commodities such as lumber, truck bodies, wines; and background information on fair prices.
Access: Filed by subject number and company name.
Record Number: CRA ABB 015

GST /HST Rulings
Description: There are two types of GST/HST rulings; GST/HST application rulings and advance GST/HST rulings.
Document Types: A GST/HST application ruling is a written statement by the Agency stating how it is interpreting specific provisions of Part IX of the Excise Tax Act in specific existing circumstances where that Act might apply. Generally, GST/HST application rulings will involve application of the GST/HST to certain supplies of goods and services, the status of persons as registrants, and the determination of commercial activities, and they will relate to an identified person and a specific factual situation. An advance GST/HST ruling is a written statement by the Agency to a registrant or other person stating how it will interpret specific provisions of the Excise Tax Act in its application to a supply, action(s), transaction or series of transactions or any combination thereof (hereinafter referred to as activities) that the person is contemplating. Such proposed activities could concern, for example, a change in the structure of an entity or other activities of a tax‑planning nature.
Record Number: CRA ABB 140

Individual Returns and Payments Processing – Accounting
Description: Information on the development and implementation of individual and trust accounting and notice production for both resident and non resident corporate, individual and trust accounts; information contained in the subsidiary ledgers; systems and procedures for calculating and reporting penalties and interest; refunds and assessments; instalment payments; and evaluation of programs and monitoring of operational units.
Document Types: The Income Tax Act pertaining to refunds; interest and monitoring visit reports; computer operations; general, reports; and matters pertaining to various aspects of operations.
Record Number: CRA ABB 192

Individual Returns and Payments Processing – Budget Coordination
Description: Information on program forecasts and budgets for assessing and accounting operations in tax services offices and tax centres; and development and implementation of work and quality standards and production and resource‑utilization systems.
Document Types: Liaison with other departments and headquarters divisions; manpower resource allocation and utilization directives to field offices; budgets and programs – forecasts, allocations, results, evaluation, and systems.
Record Number: CRA ABB 121

Licensing
Description: Information on filers under the Air Travellers Security Charge Act, Excise Tax Act, Excise Act, 2001 and Excise Act from data received from the Canada Revenue Agency.
Document Types: Endorsee accounts from the tax services offices: new accounts, changes, transfers, cancellations, and reversals.
Access: Recoverable directly from the online online system.
Record Number: CRA ABB 025

Licensing (Regional)
Description: Information on the endorsing of filers under the Air Travellers Security Charge Act, Excise Tax Act, Excise Act, 2001 and Excice Act.
Document Types: Tombstone data; endorsement application forms; credits owing; arrears; cancelled accounts; transfers; reversals; uncollectibles; account numbers assigned; and information about endorsee operations.
Access: Filed by company on computer tape.
Record Number: CRA ABB 130

National Uniformity
Description: Information on the monitoring and quality control of tax interpretation rulings, import entries, and other tax information issued in the field.
Document Types: Ruling Card Index – developed from worksheets and diskette copies of rulings from field offices. Rulings issued from field offices and monitored by the quality assurance program.
Access: Cards and copies of rulings filed by commodity code.
Record Number: CRA ABB 010

Payment Processing
Description: Information on payment processing programs; monitoring procedures and techniques; review of Agency remittance voucher forms; and information on cash security.
Document Types: Processing of payments and remittance vouchers; maintenance of post‑dated cheques; Payment on Filing (POF) program; updating the Financial Information Processing (FIP) system; Post-dated Cheque (PDC) system; cashiering functions; monitoring of cashiering activities; and statistics regarding the processing of payments.
Record Number: CRA ABB 280

Rebate Claims – Goods and Services Tax (Excluding Visitor Rebates) / Foreign Convention and Tour Incentive Program)
Description: Information on processing and tracing applications and cheques for rebate of the Goods and Services Tax as well as data and statistical collection.
Document Types: Reviews of rebate applications; automated data on claimant history; and status of claims and cheque issuance.
Access: Original documents retained – filed in central location – retrieved by locator number.
Record Number: CRA ABB 133

Regulations and Remissions
Description: Information on the development and amendment of regulations under the Air Travelers Security Charge Act, Excise Tax Act, Excise Act, 2001, Excise Act, and the Softwood Lumber Products Export Charge, recommendations on requests for remission of excise taxes and excise duty.
Document Types: Research, correspondence, and recommendations on such regulations and remissions as the Air Transportation Tax Regulations, Farmers' Gasoline and Diesel Fuel Remission Order, Spirit Destruction Remission Order, etc.
Access: Filed by subject.
Record Number: CRA ABB 085

Returns and Payments of GST/HST
Description: Information on the development and implementation of accounting, revenue control, and capture systems related to the Goods and Services Tax/Harmonized Sales Tax.
Document Types: Information contained in the general ledger and suspense accounts; information on the processing of GST/HST returns and payments; systems and procedures for capturing GST/HST returns and payments; systems and procedures for calculating and reporting interest; accounts receivable, including payments of tax, penalties, interest, and refunds; installment payments; related computer and manual operations; reports pertaining to processing financial transactions; monitoring reports; matters pertaining to various aspects of operations; and general computer operations.
Access: Records are filed by subject matter.
Record Number: CRA ABB 134

Standardized Accounting (SA), Corporation Tax (CORTAX), Other Levies (OL) Database
Description: Information on assessing and accounting for corporations and Other Levies tax filers/remitters such as Workers' Compensation and Industry Canada payments. The ongoing database is updated continuously. The database record is maintained for historical purposes.
Document Types: Computerized tax remittances from corporations; assessment, reassessment, and accounting data for specific tax years; and statistical information.
Record Number: CRA ABB 295

T1 Individual Income Tax Returns – Initial Assessment Program
Description: Information on the planning, control, and monitoring of the T1 initial assessment programs; systems, procedures, and policies designed to verify the accuracy of individual returns and to issue notices of assessment.
Document Types: Estimates and budgets; evaluation reports; person‑year utilization; functional audits; operational and administrative communications to and from field operations, headquarters divisions, and other departments; and consultations, negotiations, and proposals on provincial taxes, rebates, royalties, and credits; Confidence Validity Program; T1 initial assessment – computerized and manual; job descriptions; organizational structures.
Record Number: CRA ABB 126

T1 Individual Income Tax Returns – Reassessment Program
Description: Information on the planning, control, and monitoring of T1 individual income tax returns reassessment programs; systems, procedures, and policies established for determining necessary adjustments to previously assessed individual tax returns and for issuing notices of reassessment. Adjustment may result from additional information submitted by tax filers or from further verification of returns initiated by the Agency.
Document Types: Estimates and budgets; evaluation reports, person‑year utilization; functional audits; operational and administrative communications to and from field operations, headquarters divisions, and other departments; T1 compliance verification systems – computerized and manual; consultations and negotiations with provinces on the verification of provincial taxes assessed, rebates, royalties, and credits for individuals; job descriptions; and organizational structures.
Record Number: CRA ABB 765

T1 Records Programs and Procedures
Description: Information on the planning, control, and monitoring of programs related to the storage and retrieval of returns through the online computerized charge‑out system; the internal file service to tax services offices and tax centres; and the security of returns and online data.
Document Types: T1 Records plans and programs; refund inquiries and tracing; internal forms review; security; confidentiality of income tax returns.
Record Number: CRA ABB 171

T2 (Corporate) Initial Assessment Program, T2 (Corporate) Reassessment Program, T2 Registry Program and Special Elections and Returns (SER Program)
Description: Information on the planning, control, and monitoring of T2 (corporate tax returns) and Special Elections and Returns (SER), and on assessment and reassessment programs; systems, procedures, T2 Registry Program and procedures and related policies designed to check the accuracy of T2 returns and SERs to determine adjustments required and to issue notices of assessment or reassessment; information on the planning, control, and monitoring of programs related to the storage and retrieval of T2 returns through the online charge-out system.
Document Types: T2 assessment and reassessment, SER processing – computerized and manual; T2 and SER compliance – verification system – computerized and manual; directives to field offices on the interpretation of policies and procedures; operational and administrative communications with field offices, headquarters divisions, and other government departments; reports evaluating field offices; assessment and reassessment of T2 returns and SERs; consultations and negotiations with provinces on the administration of proposed legislation and on the assessment and post‑assessment verification of provincial taxes, rebates, royalties, and credits for corporations; tax roll plans and programs and the T2 retention policy.
Record Number: CRA ABB 136

T3 Initial Assessment and Reassessment Program – T3 Trust Income Tax Returns
Description: Information on the planning and implementation of national mandatory programs involving the examination, assessment, reassessment, and processing of T3 Returns (T3s); development of computerized and manual systems or procedures, policies, instructions and internal or tax filer contact forms for processing these returns, and reports on their progress and results.
Document Types: T3 assessment and reassessment, manual verification, and processing systems; directives to field offices on policies and procedures; operational and administrative communications with field offices, other headquarters divisions, and other government departments.
Record Number: CRA ABB 139

Tax Interpretations (Regional)
Description: Statistical and general information on tax rulings issued in response to licensee requests.
Document Types: Taxable status of commodities; tax rulings letters; general correspondence.
Access: Filed by licensee company name.
Record Number: CRA ABB 120

Taxation Corporation Assessing, Accounting and Collections Master File (CORPAC)
Description: Information on assessing and accounting for corporate tax filers. CORPAC has been replaced by the Standardized Accounting System (SA) and the CORTAX System, but remains accessible in view mode for historic research.
Document Types: Computerized tax remittances from corporations; assessment and reassessment and accounting data for specific tax years; statistical information.
Record Number: CRA ABB 191

Visitors Rebate Claims/ Foreign Convention and Tour Incentive Program – Goods and Services Tax/Harmonized Sales Tax
Description: Information on the processing and tracing of applications and cheques for rebate of the Goods and Services Tax/Harmonized Sales Tax to non‑resident individuals visiting Canada, businesses, foreign and/or domestic tour operators, and/or convention organizers or travel agents exhibitors on certain goods purchased and exported (within 60 days) and on short‑term accommodation (less than one month); information on granted cash rebates (up to $500), through participating Duty Free Shops to non‑resident individuals; and data and statistical collection.
Document Types: Review of rebate applications, automated data on claimant histories, status of claims and cheque issuance. Information on Duty Free Shops participating in the program, including their training and monitoring.
Access: Applications are filed by batch document locator number (DLN) at the Processing Centre and by refund date at participating Duty Free Shops.
Record Number: CRA ABB 129

Compliance Programs Branch

Anti-Evasion
Description: Information on anti-evasion, smuggling, and fraud initiatives; on liaison with other organizations involved in anti-evasion, smuggling, and fraud initiatives; on co‑ordinated law enforcement activities; on serious financial crime; on the operation of the Assistant Commissioner Steering Committee on Anti-Evasion, and the Director General Working Group on Anti-Evasion.
Document Types: Research and analysis including data matching and assessment of tax evasion, smuggling, and fraud; co-ordination of the CRA activities on anti-evasion, smuggling, and fraud; money laundering; organized crime; serious financial crime.
Record Number: CRA CPB 660

Audit File Selection and Computer Application
Description: Information on the planning and control of national audit file selection programs; computer-based audit selection systems (BFICS); computer‑assisted audit selection systems (CAAS); audit report generator on-line system (ARGO); compliance measurement profiling and assessment system (COMPASS); Contract Payment Reporting Initiative (CPRI) database for payments made to contractors by the government (departments, agencies, crown corporations) or payments to sub-contractors in the construction industry; computerized audit reporting systems; program tests in tax services offices and assistance provided to audit on computer applications; computer-assisted audit programs.
Document Types: Selection of files for audit by manual screening; selection of files for audit by computer screening; development of computerized file selection methods; comparative analyses of computer and non-computer selection processes; planning development and control of computer systems for conducting audits (WIN/ALS) and recording audit results (AIMS); statistical sampling techniques for use on tax audits; computer assisted audit techniques.
Record Number: CRA CPB 196

Audit Operations Evaluation
Description: Information on audit production reports; analysis of audit results; and evaluation of tax services office audit operations. Research analysis of audit program results in order to detect and understand compliance trends, problems and opportunities, by group and industry sector of taxpayers/registrants.
Document Types: Evaluation criteria; statistical analyses of audit production reports; follow-up of management audit reports relating to audit operations; and monitoring reports.
Record Number: CRA CPB 211

Audit Programs – Planning, Development and Control of Programs; Resource Allocation
Description: Information on audit organization, objectives, coverage, work programs, allocation of resources and budget preparation, as well as administrative policy.
Document Types: Planning and development of national audit programs; allocation of resources and budget preparation; instructions for processing completed audits and recording results; tax services office organization for audit positions; liaison with other Headquarters directorates and divisions and tax services offices; and tax statistics. Auditor General Reports and Observations; Training and Development; Management Information Agreements (MIAs) and Performance Reporting; syllabus documents; Program Assessment Review and Evaluations, communiqués, policy memorandums.
Record Number: CRA CPB 193

Audit Projects Development and Co‑ordination
Description: Information on the reporting and co‑ordination of audit projects on a national scale; research and identification of areas suitable for project activity; development of sources of information; collection, analysis, evaluation, and dissemination of economic data on specific groups or classes of taxpayers; and authorized exchanges of information. Research of audit program results in order to detect and understand compliance trends, problems, and opportunities, by group and industry sector of taxpayers/registrants.
Document Types: Audit techniques on specific projects; information on the results of each project on a national, regional, and tax services office basis; sources and types of information; exchanges of information with other government institutions.
Record Number: CRA CPB 201

Audit Publications
Description: Information on the preparation, co-ordination, publication, and maintenance of manuals, handbooks, guidelines, and other directives for audit programs; development and presentation of technical training courses and seminars.
Document Types: Specific research files on each Audit Operational Manual, handbooks, information circulars, branch letters, communiqués, and public and internal forms relating to audit; specific files on training courses and seminars; indexed reference manuals, handbooks, and publications to sections of the various acts and regulations; Agency policy.
Record Number: CRA CPB 226

Audit Research
Description: Information on the development of guidelines and techniques used to audit individuals, trusts, plans, business operations, and specialized industries.
Document Types: Audit techniques for small and medium businesses; studies of specific industries and industry-wide tax audits.
Record Number: CRA CPB 216

Business Equity Valuations and Real Estate Appraisals
Description: Provides expert opinions in the valuation of tangible and intangible property to other programs within the Canada Revenue Agency when compliance under the Income Tax and Excise Tax Acts is questioned and requires an objective and independent assessment of the "fair market value" amount.
Document Types: Administrative and operational practices regarding the business equity valuation and the Real Estate Appraisal programs pertaining to file referrals, reviews and appeals; operational and financial budget data relating to the administration of the program; information resources used by business equity valuators and real estate appraisers; technical interpretation of business equity valuation and real estate appraisal mandates, policy statements, principles and professional standards, procedures and approaches.
Record Number: CRA CPB 231

Competent Authority Program Administration
Description: Information relating to the administration of competent authority operational programs described in income tax treaties or conventions between Canada and its treaty partners.
Document Types: Advanced Pricing Arrangements Program; Mutual Agreement Procedure Program; Exchange of Information Program.
Record Number: CRA CPB 261

Compliance Research
Description: Information on policy and objectives for a research program on compliance with the requirements of the Excise Tax Act, and the Income Tax Act.
Document Types: Compliance research and analysis, specialized studies, statistical analysis and evaluations of special initiatives, such as High Risk Analysis Teams (HRAT) and GST/HST Enhanced Registration Review (GERR) and program strategies. Liaison with other departments and organizations, public and private.
Record Number: CRA CPB 268

Detection and Investigations
Description: Information specific to non‑compliance and evasion with respect to the Excise Tax Act, the Income Tax Act and other related laws. The information relates to the detection, identification and investigation of potential, alleged, and actual violations with respect to the provisions of the Acts mentioned above and can potentially be used for data matching.
Document Types: Information pertaining to registrants, non-registrants, non-filers, taxpayers, and other persons, specific to non-compliance, evasion, and fraud.
Access: Cases are filed alphabetically by vendor's name and case file, and numerically by enforcement file.
Record Number: CRA CPB 820

Exchange of Information under Tax Treaties
Description: Information relating to the exchange of information between the Canada Revenue Agency and foreign tax administrations for carrying out the provisions of bilateral tax conventions or the domestic laws of the contracting states concerning taxes covered by the conventions.
Document Types: General information and correspondence on the exchange of information procedure; records relating to working arrangements and exchanges of information between foreign tax administrations and the Canada Revenue Agency concerning the simultaneous examination and audit of taxpayers carrying out activities in more than one country.
Record Number: CRA CPB 285

Excise Tax Audit
Description: Information on auditing taxpayers' records, including audit reports, audit statistics, audit EDP programs, practices and methods, taxpayer inquiries, and Agency operating procedures and policies.
Document Types: Policy directives to the regions; commodity coding; refunds; audit reports; licensee accounts and disputed assessments.
Access: Filed by subject number.
Record Number: CRA CPB 045

Film Tax Credit Programs
Description: Information on federal film tax credit programs including entitlements, objectives, plans, budgets, resource allocations, and development of guides, forms; and training and presentation materials.
Document Types: Processing claims for federal film tax credits including policy and procedures for conducting audits and reviews, recording results and performing statistical analysis; planning and development for the administration of the programs; and specific files on guides, forms, and training and presentation materials.
Record Number: CRA CPB 150

Flow Through Shares (FTS)
Description: This is an incentive program for the oil and gas, mining, and renewable energy industries so exploration corporations can issue FTS to investors and renounce certain exploration or development expenses to them. Investors can then deduct these amounts from their income.
Document Types: Corporations issuing FTS, investors acquiring FTS, exploration and development expenditures.
Record Number: CRA CPB 770

Foreign Reporting Requirements (FRR) Management System
Description: Documentation in the form of database models and descriptions applicable to database for the Foreign Reporting Requirements Management System with application code business process documentation.
Document Types: Electronic repository for all data captured from the T106 Information Return of Non-Arm's Length Transactions with Non-Residents, T1134A Information Return Relating to Foreign Affiliates that are not Controlled Foreign Affiliates, T1134B Information Return Relating to Controlled Foreign Affiliates, T1135 Foreign Income Verification Statement, T1141 Information Return in Respect of Transfers or Loans to a Non-Resident Trust, T1142 Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust.
Record Number: CRA CPB 380

International Representation
Description: Information on Agency activities with various international organizations.
Document Types: International Tax Dialogue (ITD) (see Web site); Inter American Centre of Tax Administrators (CIAT); European Community (EC); Organization of American States (OAS); General Agreement on Tariffs and Trade (GATT); United Nations Conference on Trade and Development (UNCTAD); and others.
Access: Filed by subject; organizations, by name; and trade negotiations, by country.
Record Number: CRA CPB445

International Tax Operations
Description: Information on technical assistance to the Tax Service Offices pertaining to international tax audit cases; case development; file review; foreign assets reporting requirements; compliance projects; transfer pricing reviews; information circular preparation; training course, seminar and technical training conference planning, development and presentation.
Document Types: Liaison with Regional Offices and Tax Service Offices, HQ Directorates and Divisions and some taxpayers; various ad hoc programs and projects; audit and review techniques pertaining to specific business lines and their transfer pricing policies.
Record Number: CRA CPB 295

Enforcement and Disclosures Policy Formulation and Staff Development
Description: Information on the Enforcement and Disclosures Directorate's policies, objectives, technical training for criminal investigations and technical advice through tax services offices and tax centres.
Document Types: Liaison with other departments, Headquarters directorates and divisions, tax services, and regional offices; policy formulation and revision; voluntary disclosures and technical training in criminal investigations. (Personal Information Bank CRA PPU 030 Tax Evasion Cases, is applicable to the subject of technical training only).
Record Number: CRA CPB 262

Enforcement and Disclosures Programs Operations
Description: Information on technical assistance to tax services offices on criminal investigations, audits of persons suspected of earning income from illegal activities, voluntary disclosures, leads from informants, case development and file review; search warrant requests; compliance projects; and publicity.
Document Types: Liaison with provincial and foreign governments, federal departments and government agencies, Headquarters directorates and divisions, regional and tax services offices; case files and reports; co-ordination of investigations projects; search authorities and retention orders; leads from informants; financial information (in tax services offices) relating to illegal activities; publicity on completed investigations.
Record Number: CRA CPB 264

Judicial Processes
Description: Case library and jurisprudence arising from trials.
Document Types: Court rulings and judgments; review of cases; (Portions of this program record pertain to Personal Information Bank CRA PPU 030 Tax Evasion Cases). When accessing information in this program record, please quote the "case name".
Record Number: CRA CPB 263

Management Services
Description: Information on the Enforcement and Disclosures Directorate organization and work plans; allocation of resources and budget preparation; production reports; statistical analysis of Enforcement program activities and evaluation of tax services offices operations.
Document Types: Planning and development of national programs; allocation of resources and budget preparation; instructions for processing completed cases and recording results; liaison with other Headquarters directorates and divisions as well as regional and tax services offices; information and measurement systems; investigations evaluation, results and statistics; production control.
Record Number: CRA CPB 265

Non-Resident Part XIII Tax
Description: Information on technical assistance to Tax Services Offices and the International Tax Services Offices (ITSO) on non-resident Part XIII tax accounts; compliance projects; development of information circulars; planning, development, and presentations of technical training courses, seminars, and conferences; the technical application of Part XIII of the Income Tax Act (the Act) as it pertains to non-residents earning investment and other passive income from Canadian sources; recommendations for legislative changes; technical, administrative, and systems related guidance to field offices; development of CRA, internal, and public forms; and internal communiqués.
Document Types: Liaison with Regional and Tax Services Offices, ITSO, Tax Centres, Headquarters directorates and divisions. Information on the application of the Act as it pertains to non-residents earning investment or other passive types of income from Canadian sources and amounts paid or credited to non-residents of Canada (NR4 return).
Record Number: CRA CPB 640

Other International Matters
Description: Information on relations with the Department of Foreign Affairs, other governments, taxpayers (both domestic and foreign), international organizations, and on matters not covered under other program records.
Document Types: Sovereign immunity and non-resident problems; international joint programs; Commonwealth Association of Tax Administrators (CATA); Organization for Economic Cooperation and Development (OECD); Roundtable Meeting, International Microsimulation Conference, Inter American Centre of Tax Administrators (CIAT); Centre de rencontre et d'études des dirigeants des administrations fiscales (CRÉDAF).
Record Number: CRA CPB 076

Scientific Research and Experimental Development (SR and ED)
Description: Information on policies, procedures, budgets, work programs, quality assurance, communication activities, statistics related to the development, implementation and operation of the SR and ED program; evaluation of the performance of SR and ED incentives and their administration; and the administration of the Ontario refundable and specialty taxes for corporate taxpayers.
Document Types: Screening and file selection process; the file review process, including directives, application policies, information circulars, sector papers, guides and brochures; application and interpretation of applicable legislation; development and revision of forms, guides and brochures; technical training material for staff who review claims; allocation of resources and budget preparation; planning, development, and presentation of technical training courses, seminars and conferences; systems requirements; risk assessment and workload management; monthly statistics on file intake and processing of files; organization of the SR and ED Program; planning and development of national program; instructions for processing completed reviews and recording results; correspondence with coordinating tax services offices and tax centers on a variety of operational and procedural matters; communications with and surveys of claimants; and joint Finance Canada and CRA consultations.
Record Number: CRA CPB 155

Aggressive Tax Planning
Description: Information on the objectives, duties and responsibilities of the Aggressive Tax Planning Division; on domestic and international tax avoidance arrangements to avoid federal and provincial income taxes and GST; on the referral, selection, examination and appeal of cases; on case material; and on jurisprudence arising from case trials. Information on the development of guidelines and techniques used to conduct audits relating to the audit research conducted for the program which includes the Centers of Expertise Initiative. Information on the application of third party penalties.
Document Types: Some of the aggressive tax avoidance topics covered under this bank include: Artificial Reduction of Capital Gains, Artificial Creation of Capital Losses, Dividend Stripping, Tax Shelters including Gifting Arrangements and RRSP Strips.
Record Number: CRA CPB 256

Technical Applications, Reassessing Policies and Procedures
Description: Information on audit policy; the technical application of the Income Tax Act, the Excise Tax Act, and Regulations made under these Acts and Agency policy affecting the audit of income tax returns of corporations, trusts, and self-employed individuals; technical enquiries received from tax services offices and taxpayers and the co‑ordination and delivery of industry specialist services.
Document Types: Information on specific applications governing the reporting of revenue, costs, expenses, and allowances by corporate and unincorporated businesses; operational and administrative communications to field operations; analysis of enquiries on the application of legislation.
Record Number: CRA CPB 221

Technical research and Non-Resident Tax
Description: Information on the technical application of the Income Tax Act (the Act) and bilateral income tax treaties as it pertains to non-residents; recommendations for legislative changes; technical, administrative, and systems related guidance to field offices and the International Tax Services Office (ITSO); development of CRA, internal, and public forms, internal communiqués.
Document Types: Information on technical application of Part XIII of the Act as it pertains to non-residents earning investment and other passive income from Canadian sources and amounts paid or credited to non-residents of Canada (NR4 return).
Record Number: CRA CPB 189

Corporate Audit and Evaluation Branch

Internal Audit and Program Evaluation
Description: Information on internal audits and program evaluations conducted on Agency programs and activities by the Internal Audit and Program Evaluation divisions.
Document Types: Agency documents pertaining to reviews conducted by Internal Audit and Program Evaluation including the Internal Audit and Program Evaluation Policies, Corporate Audit and Evaluation Annual Plan and Report, Internal Audit Policies, Procedures and Standards Manual, and individual review reports.
Record Number: CRA CAEB 031

Internal Disclosures Office
Description: Records relating to the implementation of the Public Servants Disclosure Protection Act at the CRA.
Document Types: Agency documents related to the establishment of the policy, procedures, and reporting mechanisms related to internal disclosures at the CRA.
Record Number: CRA CAEB 806

Office of the Auditor General Liaison
Description: Records related to complying with requests for information from the Office of the Auditor General of Canada (OAG) and the Commissioner of the Environment and Sustainable Development (CESD).
Document Types: Agency documents pertaining to audits and studies conducted by the OAG and CESD including follow-up activities as applicable.
Record Number: CRA CAEB 805

Corporate Strategies and Business Development Branch

Agency Transition
Description: Information on the approach adopted by Revenue Canada to effect its transition from department to agency. Information on working papers (agendas, minutes, progress reports, slide presentations, and consultants' reports on specific aspects of transition) of ad hoc Agency transition committees.
Document Types: Stemming from Bill C-43, the Canada Revenue Agency Act, the main topics are: Human Resources regime, governance of the Agency, management of assets, and various administrative policies; more specifically to transition and "Day 1", communication strategy.
Access: The files are arranged chronologically, starting in 1997 through the months preceding "Day 1" (November 1, 1999).
Record Number: CRA CSBDB 460

Cabinet Affairs
Description: Provide briefing support to the Minister for his/her Cabinet and Treasury Board responsibilities and to the Commissioner in his related functions; monitor debriefs of Cabinet and Treasury Board related meetings to ensure the senior management team is abreast of developments that may impact the Agency; and ensure coherence between cabinet-related briefings and the overall CRA policy agenda.
Document Types: Cabinet briefings and memoranda to Cabinet.
Record Number: CRA CSBDB 720

Corporate Planning, Governance and Measurement
Description: Information on Corporate Planning, Environmental Scanning, Corporate Performance Reporting, Corporate Governance and Accountability, Service Standards.
Document Types: Governance Regime and Corporate Accountability, Corporate Business Plans, Strategic Overview, Summary of the Corporate Business Plan, Report on Plans and Priorities, Departmental Performance Report, Annual Report, Making A Difference for Canadians, Management Accountability Framework, Board of Management Oversight Framework Guide to Service Standards in the CRA, presentation materials on business plans and the planning process, Planning Guide, Accountability Contracts for all senior managers. Subject matter pertains to the corporate governance, planning, reporting, and accountability processes, and the development of Service Standards.
Record Number: CRA CSBDB 475

Information Policy and Governance
Description: Planning of Information Management (IM) for the Agency; Policies supporting IM practices; Products used in managing information; Information on the terms of reference, agendas, minutes and presentation material of Agency IM governance committees and working groups.
Document Types: Information management vision, strategy and plans; policy instruments; subject file classifications; retention and disposition authorities; IM automation; IM governance committees and working groups; IM training and development.
Record Number: CRA CSBDB 476

Mathematical Tax Models – Operation and Control
Description: Information on the objectives, work, duties, and responsibilities of the various, GST/HST, benefit, tax, and fiscal model work groups; tax model sample selection schemes; computer database files (which may involve data mining and matching for statistical purposes only), and record layout; computer program documentation; computer simulation system documentation; and data capture instructions.
Document Types: Administrative workload and processing model; personal taxation simulation model; corporation taxation simulation model; GST/HST model, First Nations' Sales Tax model, etc., data capture instructions; techniques to prevent the releases of identifiable taxpayer information; corporate, individual, and family database files; operational computer programs; and sampling techniques.
Record Number: CRA CSBDB 485

Operations Research Studies
Description: Information on the statement of a problem, method of approach, and the mathematical and operations research and econometric techniques involved in each study; summary of data requirements, design and procedures required to perform each study; system analysis; design and programming documentation to process data from each study; and data analysis, reports, data files (which may involve data matching for statistical purposes only), and correspondence produced during each study.
Document Types: Planning process studies; effectiveness studies; work optimization studies; workload and file selection studies; profile analysis; trend analysis studies.
Record Number: CRA CSBDB 490

Performance Measurement
Description: Information on the processes and tools used by CRA in support of achieving its strategies and objectives. These tools include the Performance Measurement Program System (PMPS) used to collect Corporate Performance Data across the Agency and Business Intelligence tools used to report on the results achieved.
Document Types: Reporting frameworks, performance, Agency wide measures and indicators, results, targets, logic models, dashboard, scorecard and report card.
Record Number: CRA CSBDB 465

Relations with Aboriginal Client Governments
Description: Information holdings on policy and agency-wide co-ordination for Aboriginal Taxation Issues; secretariat functions for the Aboriginal taxation Issues Committee point of contact with the Department of Indian and Northern Affairs Canada, Department of Finance, Department of Justice, and other government departments.
Document Types: Aboriginal policy issues, land claims, self-government agreements, Indian remission orders.
Record Number: CRA CSBDB 710

Relations with Provinces and Territories
Description: Information on federal-provincial relations, including the development of national policies, strategic plans, accountability documents and memoranda of understanding, and statistics in support of federal administration of provincial and territorial tax programs.
Document Types: Policy documents; accountability reports; memoranda of understanding; statistical reports, and analysis.
Record Number: CRA CSBDB 830

Statistics – Operations, Control, and Release of Data
Description: Sample designs, data capture techniques and instructions; database files (for statistical purposes only);and requests for and releases of data;.
Document Types: Tax and benefitstatistics on individuals broken down by age, sex, occupation, and geographic region; corporation income statistics, GST/HST statisticsbenefit programs statistics, corporate statistics and administrative statistical data; requests for and releases of statistical information by source, personal, corporation and family GST/HST, etc., sample files; statistical sample designs for collection of some of the statistics listed above; listings of client recipients of the data; releases of taxation data to federal and provincial/territorial agencies; monthly and quarterly tax collection, tax filing, GST/HST filing reports, etc.; internal administrative statistics on assessments, audits, and post‑assessment projects.
Record Number: CRA CSBDB 510

Strategic Policy
Description: Leadership to advance key internal and external horizontal initiatives; analysis and advice on broad policy issues to achieve CRA objectives; gather intelligence and articulate impact on the Agency of key issues by scanning, networking, reviewing, and sponsoring and conducting research; provide value-added secretariat support to the Strategic Direction and Business Development Committee; and provide input to the broader government social and economic policy development process by playing an advocacy/outreach role to advance the Agency's objectives within the federal system and the voluntary sector.
Document Types: Strategic leadership; horizontal initiatives; policy; and research.
Record Number: CRA CSBDB 730

Finance and Administration Branch

Administrative Reform and Renewal
Description: Information on the approaches, research, consultations, strategies, business cases, action plans, implementation, and monitoring adopted by the Canada Revenue Agency to strengthen and modernize its administration. Information on working papers (agendas, minutes, progress reports, slide presentations, and consultants' reports on specific aspects of initiatives) of the Steering Committee and Task Force.
Document Types: Stemming from Bill C-43, the Canada Revenue Agency Act, and the CRA Corporate Business Plan, the main topics are: modern comptrollership/rationalization, service improvement, cost reduction, human resources, policy changes, action plans, progress reports, specific initiatives, communication strategy, etc.
Access: The files are arranged by initiative, by subject, and chronologically, starting in 2000.
Record Number: CRA FAB 440

Modern Comptrollership
Description: Information on the CRA's approach to enhancing comptrollership across the organization, including the articulation of a vision for modern comptrollership and the development of strategies which began with the Transparent Management for Results initiative aimed at achieving this vision; information on the CRA's modern comptrollership capacity and initiatives to address priorities; information on the Managing Budgets, Expenditures and Costs to Achieve Results in the CRA workshops that were given to senior level managers across the Agency.
Document Types: Various working documents covering the development of a comptrollership vision and business model, strategy documents, modern comptrollership capacity, workshop reference material, as well as presentations and speaking points.
Access: internally through the intranet site or in the shared network drive.
Record Number: CRA FAB 460

Resource Management Information (RMI)
Description: This system provides database‑resident information on agency programs from the standpoints of resource utilization, productivity, and achievement of objectives in terms of the program activity structure as well as the agency organizational structure. It is comprised of a suite of corporate systems and information bases of agency activity and operating budget data from an individual employee and contractor staff level to the corporate level. The purpose of this information bank is to serve as central repository for, and/or linkage to, all agency resource management information from employee activity tracking to multi‑year resource and workload tracking and planning. Access will not be permitted without adequate proof of identification and/or authority.
Document Types: Agency program plans, results and analyses of results, as well as emerging issues and trends. Individuals identified in this bank are all employees of the Canada Revenue Agency, as well as staff members who are engaged under personal service contracts. Components of the RMI suite include activity management, which is used to track activity costs and manage operating budgets, leave and extra duty, and to substantiate time charged on contract staff invoices. The Human Resource component of the information base provides data used for leave and extra duty management. The budget component is used from the initial annual allotment through to the allocation and adjustment of resources by cost center and reporting object. The organization/activity and/or resources management framework component is used to correlate the agency activities and organization management structures. The activity costing component is used to provide agency activity management information. The Multi-Year Resource Planning System is used for corporate planning, estimates, supplementary estimates and TB Submissions.
Record Number: CRA FAB 006

Revenue Accounting, Reporting and Analysis
Description: Information on accounting, analysis, and reporting of Excise and Taxation revenue, such as the Goods and Services Tax (excluding GST collected at the border), Excise taxes and duties (excluding excise tax and duties collected at the border), federal and provincial income taxes, Softwood Lumber Products Export Charge Canada Pension Plan contributions, and Employment Insurance premiums.
Document Types: Cash-collections and disbursements from revenue, i.e. refunds, rebates by type, i.e. Excise and Taxation, assessed revenue (taxes for which an assessment notice is issued), tax credits, program payments, such as Goods and Services Tax Credits, Child Tax benefits, Softwood Lumber Products Export Charge, Canada Pension Plan and Employment Insurance Act transfer schedules, royalty tax rebates, Employment Insurance benefit repayments, settlement of tax deductions with the Province of Quebec, reconciliation of revenue deposits with chartered banks, foreign fund charge backs. Canada Pension Plan, Employment Insurance Act; unclaimed cheque suspense account; cancelled cheques other than unclaimed cheque suspense; annual reconciliation of cash on hand; duplicate refund cheque data; accounts receivable as per public accounts and interdepartmental settlement notification data; revenues collected on behalf of other government departments and provinces, Air Transportation Tax, Offshore Sales Tax, internal revenue transfer data, Bank Authorization Numbers (BAN), First Nations' Taxes (FNT).
Record Number: CRA FAB 320

Sustainable Development
Description: Information on the CRA's commitment plans and progress toward sustainable development. Pursuant to the Auditor General Act, the Canada Revenue Agency prepares and implements sustainable development strategies within the context of its mandate and operations.
Access: On the Internet and internally through its intranet Web site.
Record Number: CRA FAB 540

Tax and Non‑Tax Revenue
Description: Information on the analysis, distribution and reporting of tax and non‑tax revenue; information and data on research, analysis, draft proposals, and approvals with respect to the Agency's financial policy, systems, and procedures.
Document Types: Excise, taxation, and non‑tax revenues, reconciliation of revenue collected with Bank of Canada deposit acknowledgements; annual reconciliation of cash in transit; technical information; legislative/regulatory requirements; research problem definitions, proposals, alternative solutions, reports, drafts, and approvals.
Access: Files are arranged by subject and number or by project.
Record Number: CRA FAB 420

Information Technology Branch

Assessment Processing
Description: Information on the development, implementation, and maintenance of EDP (electronic data processing) systems and procedures designed to determine the accuracy of T1 individual income tax returns and related schedules initially submitted by taxfilers, tax preparers, and Efilers in electronic, paper, or telephone format, and of adjustments resulting from additional information supplied by taxfilers, tax preparers or Efilers or from verification initiated by the Agency; information on the development, implementation, and maintenance of EDP systems and procedures designed to capture information from ASAI (AgriStability Agrilnvest) forms; information on the development, implementation, and maintenance of EDP systems and procedures designed to capture migration information from forms T1243 and T1244.
Document Types: Operational and administrative communications with various head office divisions that have functional authority over systems developed for them; computerized and manual T1 initial assessment and reassessment systems; direct data entry (DDE); 2D Bar Coding scanning; Electronic Filing (T1 EFILE, T1 Netfile, Efile Online, Efile Online Plus); T1 TELEFILE; taxfilers making changes to their T1 using the Internet (Change My Return); Services for Seniors; ASAI (AgriStability Agrilnvest); T1 Migration; Tax Information Internet Portal Services for Individuals (My Account and Quick Access).
Record Number: CRA ITB 274

Benefit Outputs, Charities and Trusts Division
Description: A composite organizational structure comprised of four distinct reporting units. One unit supports the systems and programs falling under The Children's Agenda – an umbrella of federal and provincial initiatives which include the Goods and Services Tax Credit (GSTC), National Child Benefit Supplement (NCBS), Canada Child Tax Benefit (CCTB), Children's Special Allowance (CSA), and over 18 different provincial and territorial benefit programs and products. Two units support the Charities systems and programs, which register an organization as a charity, process its annual information return, and maintain the Web site. One unit supports the systems and programs that process Trust Tax returns. This includes the identification and assessing of Trust returns according to federal and provincial legislation and the provision of data to outside departments.
Document Types: The Division's product suite includes mainframe, distributed and Web-enabled applications supporting batch processing, data delivery mechanisms and enquiry/update channels, as well as a number of internal productivity tools, frameworks and technologies.
Record Number: CRA ITB 775

Business Management
Description: Business Management ensures the provision of management and administrative internal services, resource projections and allocations, budget and expenditure, as well as projects related to programs and services such as learning, communications, event management, wellness programs, recognition, best practices, intranet, information management, human resources, inventories, licenses, and research.
Document Types: Strategies, action plans, priorities and initiatives. Procedures, guidelines, standards, and processes for branch services.
Access: Files are classified by service or product, initiative, or activity.
Record Number: CRA ITB 600

Business Number
Description: Business Number is a numbering system used by government to identify clients operating a business in Canada.
Document Types: Documentation on the design, development, testing, implementation, and maintenance of this system.
Record Number: CRA ITB 320

Case Management and Enforcement
Description: Documentation of several revenue data and information processing systems, as well as technical programming standards and guidelines. Documentation is principally in the form of program listings, run books, and related materials intended to support system development, maintenance, and operation.
Document Types: System Universal DELPAC (Delinquent Action Processing and Control) System (SUDS) Filing Enforcement for Individual and Corporate Tax Returns; Filing Enforcement for Returns from Charitable Organizations on behalf of the CARE (Charity Assessing and Registration System), and Registration Enforcement for the Goods and Services Tax; Automated Collections and Source Deductions Enforcement System (ACSES) and Revenue Enforcement Management and Information Tracking System (REMITS) providing support for the collection of overdue accounts; Employer Sponsored Plans System (ESP) processing of employer sponsored pension plan data; miscellaneous systems and programs such as the Online Chargeout System (OLC) to control issuance and location of income tax returns.
Record Number: CRA ITB 825

Client Identification
Description: Documentation in the form of database models and descriptions applicable to identification systems, including individuals (T1 Ident), businesses (Business Number), Goods and Services Tax Registration, and discounters. Also documentation in the form of database models and descriptions for applicable databases for Canadian cities and their postal and locality codes (city index), Canadian bank codes (direct deposit), and refund payment information (payment enquiry system).
Document Types: Operational and administrative communication to and from the various head office divisions that have functional authority over systems development for them.
Record Number: CRA ITB 266

Corporate Administrative System (CAS)
Description: The Corporate Administrative Systems consist of a large SAP implementation, which supports the internal management of the CRA and CBSA, i.e., human resources, asset, finance, material, resource, facilities, and procurement. The SAP implementation is used by human resources, finance and administration professionals, by corporate and program branches, and by all CRA employees for self-service functions. The other CAS applications are used by employees across the CRA to support their management and administration activities, CRA and CBSA employees, and the general public to apply for job opportunities. Documentation includes information on the design, development, testing, implementation, and maintenance of the systems.
Document Types: Operational and administrative policies, project plans, business requirements, program specifications, change action requests, architecture landscape, and training materials are available.
Record Number: CRA ITB 260

Corporate Planning, Reporting and Governance
Description: Includesinformation on corporate planning, environmental scanning, corporate performance reporting, corporate governance and accountability, service standards, internal audit and OAG audits of IT systems, administration of work requests from ITB clients, and monthly-managed status reporting.
Document Types: Governance Regime and Corporate Accountability, Corporate Business Plans, Strategic Overview, Summary of the Corporate Business Plan, Report on Plans and Priorities, Departmental Performance Report, Annual Report, Quarterly reporting to BOM, Ministerial Action Plan, Guide to Service Standards in the CRA, presentation materials on business plans and the planning process, planning guide, and accountability contracts for all senior managers. Subject matter pertains to the corporate governance, planning, reporting and accountability processes, branch performance measurement and reporting, Internal Audit and OAG audits of IT systems, and the development of service standards, administration of work requests from ITB clients, and monthly-managed status reporting for projects.
Record Number: CRA ITB 590

Credit Determination
Description: Information on the development, implementation, and maintenance of all electronic data processing of benefit programs. The Credit Determination Division presently manages twenty-four credits. These credits are designed to contribute to the economic and social wellbeing of Canadians by, for example, reducing child poverty and helping parents of low-income families to participate in the workforce. Fifteen of the twenty-four credits are for children: Canada Child Tax Benefit (CCTB), including the National Child Benefit Supplement (NCBS) and Child Disability Benefit (CDB), British Columbia Family Bonus (BCFB), including the British Columbia Employment Income Bonus (BCEIB), Alberta Family Employment Tax Credit (AFETC), Saskatchewan Child Benefit (SCB), Northwest Territories Child Benefit (NWTCB), Nunavut Child Benefit (NUCB), Yukon Child Benefit (YCB), New Brunswick Child Tax Benefit (NBCTB), Newfoundland and Labrador Child Benefit (NLCB), Mother Baby Nutritional Supplement for the residents of Newfoundland and Labrador (MBNS), Nova Scotia Child Benefit (NSCB), and Children's Special Allowance (CSA). Three credits are related to the GST: the Goods and Services Tax Credit (GSTC), Saskatchewan Sales Tax Credit (SSTC), and Newfoundland and Labrador Harmonized Sales Tax Credit (NHSTC). The last credit, the Newfoundland Seniors Benefit (NSB), is designed to help senior citizens. On behalf of our partnership with federal and provincial governments, five credits are designed to help Canadian citizens of low income by providing federal-provincial tax rebates: Relief for Heating Expense (RHE), British Columbia Tax Rebate (BCER), Alberta Energy Tax Rebate (AETR), Ontario Tax Dividend (OTD), and Nova Scotia Tax Rebate (NSTR)
Document Types: Operational and administrative communications with various head office divisions that have functional authority over systems development for them; computerized and manual applications for the Child Tax Benefit and Child Special Allowance; electronic initial assessments and reassessments for all social benefit programs; and electronic records of all payments and financial adjustments to client accounts; electronic records of all correspondence sent to benefit clients.
Record Number: CRA ITB 272

Disbursements / Individual Identification Systems
Description: Documentation of several taxation data and information processing systems. Documentation is principally in the form of program listings and run books intended to support maintenance and operations.
Document Types: RAPID – rapid information for district enquiry programs, providing field offices with online tax data on individuals (T1 Ident, Disbursements); Taxation T1 Assessing Master File; Home Buyers Plan (HBP); Lifelong Learning Plan (LLP); Pension Reform system; T1PR; Tax Information Phone Service (TIPS); program document for Canadian cities and their postal and locality codes (City Index); Canadian bank codes (Direct Deposit); taxpayer representative authorizations (TRIS) and refund payment information (Payment Enquiry System).
Record Number: CRA ITB 291

Equitas
Description: Equitas provides information storage and retrieval used to process clients' objections to assessments of individual income tax. Equitas, which is a component of a case management system, maintains information specific to the notice of objection.
Document Types: Documentation includes: information on the design, development, testing, and implementation of the components, applications, and infrastructure. Systems descriptions, conceptual designs, database models, project development and deployment schedules, procurement records, integrated testing strategy and problem reporting instructions, and a problem management strategy are available.
Record Number: CRA ITB 390

Goods and Services Tax / Harmonized Sales Tax (GST/HST)
Description: The GST/HST system processes GST tax returns and rebates. Documentation includes information on the design, development, testing, implementation and maintenance of the GST/HST system
Document Types: Project plans, business requirements, program specifications and change action requests are available
Record Number: CRA ITB 270

Infodec System
Description: Documentation of several taxation data and information processing systems. Documentation is principally in the form of program listings and run books intended to support maintenance and operations.
Document Types: Information declaration system (Infodec) data capture; amendment and storage of T4/T5 families of information returns; and RAPID rapid information for district enquiry programs, providing field offices with online tax data.
Record Number: CRA ITB 425

Information Management System (IMS)
Description: The IMS supports national enforcement measures at the border by offering operational support to information officers and analysts.
Document Types: Design, operation, system maintenance and support. Database model, problem resolution and testing process, deployment schedule.
Record Number: CRA ITB 361

Other Levies System (OLS)
Description: OLS supports the administration of the Excise Act Excise Act, 2001 and the non-GST provisions of the Excise Tax Act. The system has three major components: endorsing (licensing), securing (bonding), and assessing.
Document Types: Documentation includes information on design, development, testing, implementation, and maintenance of OL systems. Operational and administrative policies, project plans, business requirements, program specifications, and change action requests are available.
Record Number: CRA ITB 400

Payroll Deductions – Accounting, and Collections (PAYDAC) System
Description: The major business functions of the PAYDAC system are accounting and enforcement activities associated with the remittance of source deductions by employers in Canada. Also included are activities associated with processing employer returns, including follow-up on missing returns, and reconciliation of returns and amounts posted to the account during the year. As well, PAYDAC generates numerous outputs to employers. Documentation includes information on the design, development, testing, release implementation, and maintenance of PAYDAC.
Document Types: Operational and administrative policies, project plans, business requirements, change requests, impact documents, and program specifications.
Record Number: CRA ITB 410

Residency Determination Advisory electronic data processing system
Description: Individuals leaving or entering Canada for an extended period of time are encouraged to request a determination of their residency to ensure that they understand their tax obligation to Canada. The Residency Determination Advisory System assists CRA officers in determining an individual's residency status for Canadian income tax purposes.
Document Types: Information on the development, implementation, operation, and maintenance of this system, in the form of computer programs, program run book database models and descriptions, and related materials. Includes operational and administrative communications with various head office divisions that have functional authority over the system, which includes electronic records of residency determinations and business rule logic.
Record Number: CRA ITB 278

Standardized Accounting
Description: Standardized Accounting posts credits, debits, or accounting non-financial transactions to client accounts, updates the revenue ledger, and issues accounting communication.
Document Types: Applying payments; validating and applying net assessment/return amounts to client accounts; validating and applying instalment or re‑assessment prepayment amounts to client accounts; validating and applying account adjustments to client accounts; calculating and applying accounting penalties to client accounts; applying accounting penalties to client accounts; calculating and applying interest to client accounts; offsetting credit balances within one program; issuing refunds; initiating standardized accounting communications; reporting financial activity to the revenue ledger and facilitating account enquiries.
Record Number: CRA ITB 264

The Non-Resident Source Deductions (NRSD) system
Description: The NRSD system is responsible for the administration of Part XIII source deductions. The major business functions of the system are: accounting, assessments, enforcement, workloads, and elections. The accounting function accepts and posts remittances received from Canadian agents who withhold Part XIII tax from non-resident clients, as well as various other financial transactions, to administer the account. Accounting functions also include GL/RL updates and financial controls. Assessments are generated automatically or manually and will issue notices for Failure to Remit (FTR), Failure to Deduct (FTD), Penalty Interest, and Law Cost. Enforcement activities include the posting of returns and a reconciliation process between the NR4 return amounts and amounts posted to accounts during the year as well as follow-up on remittances, NR4 filing, filing discrepancies, collections, and balance review. These activities may result in output or workloads. Workloads include allocation of work, office structures, and approval limits for financial transactions. Non-resident clients file elections to receive reductions in tax withholding rates, and the NRSD system administers these requests and issues letters to non-residents as well as to Canadian agents who withhold Part XIII tax from non-residents' income. The NRSD system records all activity posted to NR accounts through a change log audit trail and user diaries. The NRSD system also issues other types of output to Canadian agents, such as monthly account statements, and includes many other minor functions related to major business functions such as error correction. Documentation includes information on the design of the system, development, testing, release procedures, and annual maintenance of the NRSD system.
Document Types: Operational and administrative policies, project plans, business requirements, change requests, impact documents and program specifications.
Record Number: CRA ITB 420

T1 (Individual Income Tax Return) / T3 (Trust Return)
Description: Information on the development, enhancement, maintenance and support of EDP (electronic data processing) systems and procedures for T1 individual income tax return accounting and various related applications. Information on the development, enhancement, maintenance and support of EDP systems and procedures for T3 trust returns identification, assessing and accounting.
Document Types: T1 Accounting; Automated Interest Calculation (AutoIntcal system); Automated Sub Ledger (ASL); Employer Sponsored Pension Plans (ESP); Individual Enquiries Computer Telephony Integration (IECTI); Individual Enquiries Print (IEP); Individual Enquiries Workbench (IEW); Instalment Notices (INNS); T1 Matching; and T3 Accounting.
Record Number: CRA ITB 286

T2 (Corporate Tax Return)
Description: Information on the T2 Corporate Return and documentation relating to Corporation Assessing, Electronic Filing, Inquiries and Changes.
Document Types: EDI; Internet and paper filing of T2 returns; ongoing legislative changes; development of interfaces with Standardized Accounting, the Business Client Communication System (BCCS), Case Management System (CMS), Business Number (BN) and Revenue Ledger; transmittal of Industry Canada information.
Record Number: CRA ITB 785

Waiver on Withholding Electronic Data Processing System
Description: The Waiver on Withholding System assists CRA officers in determining whether a waiver of withholding taxes should be granted. The Income Tax Act requires a withholding of tax from certain amounts paid to non-residents of Canada in respect of services rendered in Canada or to certain residents of Canada working abroad. If, however, a client can adequately demonstrate that the withholding taxes normally required are in excess of their ultimate Canadian tax liability, the CRA may reduce the withholding tax accordingly.
Document Types: Information on the development, implementation, operation, and maintenance of this system, in the form of computer programs, program run books, database models and descriptions, and related materials; includes operational and administrative communications with various head office divisions that have functional authority over the system. The system includes electronic records of Waiver on Withholding consultations and associated comments, business rule logic and statistical, information, and ad hoc reports.
Record Number: CRA ITB 276

Legislative Policy and Regulatory Affairs Branch

Central Agencies – Reports
Description: Information on reports from Central Agencies on Agency activities and replies.
Document Types: Central agency reports outlining activities reviewed and related correspondence.
Record Number: CRA LPRAB 470

Changes to International Provisions of the Income Tax Act
Description: Information on recommendations for changes to various provisions of the Income Tax Act, e.g., provisions covering income of non‑resident persons and shareholders of certain corporations not resident in Canada.
Document Types: Files on proposed changes to the Act such as Part XIII (sections 212‑217), dealing with the taxation of income earned in Canada by non‑resident persons (interest, dividends and royalties). The provision for foreign tax credits in section 126 and the provisions dealing with residents in section 250 are further examples.
Record Number: CRA LPRAB 086

Charities Directorate – Client Files and Subject Matter Files
Description: There is a client file for each applicant for registration as a charity, Canadian amateur athletic association (CAAA), or national arts service organization (NASO) under the Income Tax Act. The Directorate also maintains subject matter files relating to the administration of the Income Tax Act and the application of common law as it relates to the registration of charities, CAAAs, and NASOs.
Document Types: Client files are filed numerically and may include applications, governing documents, determinations of eligibility of registration, interpretations, annual information returns (forms T3010/T3010A and T2052), and audit reports. Subject matter files are broken down into specific topics and may contain correspondence with clients, taxpayers, and other government departments; copies of court cases; administrative and operational guidelines relating to registration; and statistical information. Information is filed chronologically under the relevant topic.
Access: The confidentiality provisions of the Income Tax Act prevent information contained in these program records concerning specific taxpayers from being disclosed without the written authorization of the taxpayers involved. However, certain information about registered and previously registered charities is available to the public. Beginning with the 2000 taxation year, the annual information returns filed by registered charities as well as a detail page can be found on the Charities Web site at http://www.cra-arc.gc.ca/tax/charities/menu-e.html. Copies of publicly available documents including charities' governing documents, information provided in perscribed form, names of directors/trustees, notifications of registrations, letters outlining reasons why registration was revoked , financial statements filed with T3010s, letters relating to suspensions or assessments of tax or penalty, and applications for special status or an exemption under the Income Tax Act are available upon request to the Charities Directorate, by calling, toll-free, 1-800-267-2384, 1-888-892-5667 (bilingual) or by writing to the Charities Directorate at the Canada Revenue Agency, Ottawa, Ontario, K1A 0L5. The Web site also provides the public with access to policy statements and commentaries, publications and guidelines, including drafts for consultation.
Record Number: CRA LPRAB 290

Corporate Briefing Book
Description: Briefing book for the Minister, Commissioner and members of the Agency Management Committee. It is updated annually and after Cabinet shuffles.
Document Types: Overview of the CRA, key issues, and initiatives.
Record Number: CRA LPRAB 490

Delegations
Description: Information, correspondence (intra-Agency) and other background material relating to new ministerial delegation of program powers or amending existing delegations and memoranda between the Commissioner and the Minister. This includes written material from other departments (Department of Finance), background information, and legal opinions.
Document Types: Liaison with other directorate and branches; subject matter filed by act containing materials related to amendment; chronological file containing master copies of all communications form the Commissioner to the Minister.
Record Number: CRA LPRAB 690

Duty (Regional)
Description: Information on monitoring and auditing of licensees liable for excise duties as well as various registrations under the Excise Act and the Excise Act, 2001 including licensee and registration information; implementation of Agency operating procedures and directives for spirits, wine, beer and tobacco.
Document Types: Tax rulings; licensing; registration licensing and registration status; statement of production; monthly return of excise duty and monthly return of licensed users; general correspondence; refunds of excise duties; samples for analysis; special excise service charges. Records concerning enforcement activities under the Excise Act and the Excise Act, 2001.
Access: Filed by licensee company name.
Record Number: CRA LPRAB 740

Excise Duties
Description: Information on excise duties under the Excise Act and the Excise Act, 2001 on spirits, wine, beer, and tobacco products; possession production and warehousing of these products; licensee and registration information enforcement activities under the Excise Act and the Excise Act, 2001.
Document Types: Excise duties general; licenses and registrations; spirits, wine and by‑products; blending; denatured alcohol; alcohol for fuel; alcohol registrants; beer and breweries; bonds; bonded carriers; distilleries; drawbacks and refunds of excise duties; pharmacists; imports and exports; of spirits, wine, beer and tobacco; licences and registration ; manufacturers in‑bond; monitoring; samples for analysis; special excise services charges; chemical stills; tobacco manufacturing; warehousing; weighing and measuring devices; fortified wine; approved instruments; ferment-on-premises; bottle-your-own; registrered users; and labels for approval; enforcement activities.
Access: Subject Matter filed by commodity, i.e., alcohol, beer and tobacco.
Record Number: CRA LPRAB 075

Excise Taxes and Special Levies
Description: Information on the application of excise tax under the Excise Tax Act on, jewellery, products, petroleum and motor fuels, automobile air conditioners, automobiles over specified weights; and the Green Levy on fuel-inefficient vehicles; information on the application and collection of tax on insurance premiums under Part I of the Excise Tax Act; information on the application of the charge underthe Air Travellers Security Charge Act; information on the Softwood Lumber Products Export Charge preparation of policy statements, memoranda, and notices concerning the application of the non-GST portions of the Excise Tax Act , the Softwood Lumber Products Export Charge Act, 2006 and Air Travellers Security Charge Act.
Note: Excise taxes on wine and tobacco products were repealed, effective July 1, 2003. . Excise tax on automobiles over specified weights repealed effective March 20,2007, also coincides with the coming into force of the Green Levy on fuel-inefficient vehicles.
Document Types: Automobile air conditioners, fuel taxes, Part I tax on insurance (other than marine), air travellers security charge. and Softwood Lumber Products Export Charge.Access: Subject matter filed by commodity, i.e., jewellery, motor fuel, air transportation, insurance premiums, air conditioners and heavy vehicles.
Record Number: CRA LPRAB 030

Federal Sales Tax (FST) – Rulings
Description: Information on the eligibility of companies or commodities for exemption from sales or excise taxes and duties; eligibility for refund in the form of rulings precedent and policy setting; Tariff Board, Canadian International Trade Tribunal and court decisions in fields such as manufacturers and producers, values for tax, refunds, conditional exemptions, containers and coverings, clothing and footwear, and other general commodity headings.
Document Types: Liability for tax, manufacturing or producing, refunds and exemptions from tax for goods such as production equipment, processing materials, foodstuffs, clothing and footwear, farm and forest goods, educational, cultural, religious and literary goods, and other types of commodities listed in Schedule III of the Excise Tax Act.
Access: Rulings (Automated Information System [RISE] and card file) and CRA Electronic Library.
Record Number: CRA LPRAB 810

Field Development
Description: Information on branch training initiatives and programs related to tax interpretations for both rulings and interpretations officers and auditors in the field and at headquarters.
Document Types: Work and service standards; casework procedures; registration investigation procedures; classification factors.
Access: Filed by subject.
Record Number: CRA LPRAB 800

Income Tax Rulings – Subject Matter Files (Primary Files)
Description: Correspondence with taxpayers on matters relating to interpretations of the Income Tax Act and Regulations, including copies of advance income tax rulings and requests for technical interpretations.
Document Types: Subject files are broken down into specific subject topics as listed in the index to the Income Tax Act and Regulations and related legislation, e.g., income from an office or employment, capital cost allowances, gifts, dividends, property, deceased taxpayers, expenses. Files contain both the incoming taxpayer enquiry and outgoing response.
Access: Correspondence is filed chronologically under the relevant topic. A card index is maintained to assist in locating specific correspondence either under the taxpayer's name and/or that of his or her representative. The confidentiality provisions of the Income Tax Act prevent information contained in this program record concerning specific taxpayers from being disclosed without the written permission of the taxpayers involved.
Record Number: CRA LPRAB 041

InfoZone
Description: Information on the CRA Intranet site which provides CRA employees with immediate access to all CRA technical information, publications, forms, announcements, newsletters, etc. in both official languages.
Document Types: Contains CRA policies, standards, and procedures, forms and templates, media and other news services, training and development, workplace practices and opportunities, technology and related issues, and reference material such as telephone books, organization charts, contact lists, and numerous publications. Agency statistics from all business lines are on the Intranet site including personal and corporate income tax, excise taxes and duties, GST/HST, Child Tax Benefits, GST Credit, Scientific Research and Experimental Development (SRandED) tax incentive, etc. Infozone also delivers information in a way that helps protect our environment, reducing the amount of paper we use is a key part of CRA's commitment to sustainable development.
Access: Users can browse through a general homepage which links to all other branches and sources of information.
Record Number: CRA LPRAB 455

International Legislative Affairs
Description: Information related to tax treaties, the Doctrine of Sovereigh Immunity, and international organizations, including work with the Organisation for Economic Cooperation and Development specifically, Working Party 1 on Tax Conventions and related questions, working Party 8 on Tax Avoidance and Evasion, the Forum on Harmful Tax practices, and Global Forum. Information related to tax treaties includes notes from treaty negotiations, competent authority agreements, interpretation of Canada's tax treaties, as well as issues raised with, and advice given to, the Department of Finance.
Access: The files are arranged by subject and then chronoligically. The confidentiality provisions of the Income Tax Act prevent information concerning individual taxpayers from being disclosed without the written permission of the taxpayers involved. In addition, certain information may be exempt from dislosure either because it relates to confidential information exchanged between competent authorities or because it is in relation to consultations or deliberations involving official of a governement institution.
Record Number: CRA LPRAB 650

Interpretations
Description: Information and research on complex tax issues, cases referred by the regional offices, importers, registrants, rebate claimants and the taxpaying public, and questions resulting from legislative policy changes, such as budget resolutions and Ways and Means motions.
Document Types: General correspondence from taxpayers, consultants, and representative industries on specific tax rulings by commodity subject, e.g., transportation, aircraft, foodstuffs, fuel, and electricity.
Access: Filed by subject number.
Record Number: CRA LPRAB 795

Legislative Amendments
Description: Information on significant or problematic tax legislation matters.
Document Types: Research, correspondence and recommendations relating to amendments of the Excise Tax Act, Excise Act, Excise Act 2001, Air Travellers Security Charge Act, Softwood Lumber Products Export Charge Act, 2006 and the Income Tax Act. File are generally listed by specific reference to the tax statute. The files contain both technical and policy information relating to legislative issues. They may contain legal opinions, CRA correspondence, specific taxpayer information, and referrals to the Department of Finance. Other files include Minister's Mail, ATIP requests, and subject matter issues.
Access: Information is filed by subject and then chronologically. Access is generally restricted as these matters deal with consultations on potential legislative matters, both within and between departments.
Record Number: CRA LPRAB 670

Legislative and Intergovernmental Affairs Branch Memoranda – Research Material
Description: Information on interpretations concerning significant or problematic income tax matters. Research files contain copies of technically significant interpretations, rulings, legal opinions, and position papers in connection with each memorandum issued to agency staff.
Document Types: Technical interpretations, background information and intended effect on certain aspects of the Income Tax Act, Canada Pension Plan, Employment Insurance Act, reciprocal tax treaties, and income tax acts of agreeing provinces and related regulations; specific topics such as universities outside Canada, forgiveness of loans; and educational institutions.
Record Number: CRA LPRAB 036

Proposed and Enacted Amendments
Description: Information on memoranda, discussion papers, and other background material in connection with proposed amendments. This material is maintained in confidential files until each amendment is passed by Parliament. Some of the material may remain classified as confidential even after a proposed amendment is enacted such as written material from other departments (Department of Finance), background information, and legal opinions.
Document Types: Correspondence and liaison memoranda with other divisions, the Department of Finance and other government departments; subject matter files, by section of the Income Tax Act, containing all material related to a given amendment.
Record Number: CRA LPRAB 037

Provincial Information
Description: Information on dealings with the Department of Finance, provincial governments, and other divisions within the Agency on the administration and interpretation of the law, collection agreements and changes to provincial law. Statistics are data captured and analysis is carried out on behalf of the provinces and territories. This statistical information is transmitted in the form of reports, files, charts, etc.
Document Types: Exchange of information and statistics with provinces and territories regarding individual taxpayers; exchange of information and statistics with the provinces and territories regarding individual and corporation taxpayers, non-filers, GST/HST, benefits, incentives, excise, trusts, pensions, etc.; interpretation of federal and provincial income tax acts; provincial budget changes, proposed and enacted; interpretation of collection agreements; administration of collection agreements.
Record Number: CRA LPRAB 081

Registered Retirement and Deferred Income Plans
Description: Information on the registration, audit and approval of amendments to pension plans (RPPs), deferred profit sharing plans (DPSPs), education savings plans (RESPs), disability savings plans (RDSPs), supplementary employment benefit plans (SUBPs), retirement savings plans (RRSPs), retirement income funds (RRIFs), registered investments (RIs), and the proposed Tax-Free Savings Accounts (TFSAs); actuarial advice on the approval of employer contributions to employee pension plans; development of forms and information circulars. Information concerning these nine deferred income programs is also available via the CRA's Web site. Included in this information are forms, newsletters, guides, information circulars, interpretation bulletins, compliance bulletins, actuarial bulletins, minutes of consultation sessions, frequently asked questions, registered investment listings, information concerning pension adjustments, past service pension adjustments and pension adjustment reversals, the mandate and organization of the Registered Plans Directorate, and contact information.
Document Types: Research and subject files on specific provisions concerning RPPs, DPSPs, RESPs, RDSPs, SUBPs, RRSPs, RRIFs, RIs and TFSAs (contain letters to and from taxpayers); administrative and organizational practices for processing applications for registration and amendments to plans; instructions for the audit of registered pension and deferred income plans; development and amendment of forms; development and amendment of information circulars.
Record Number: CRA LPRAB 117

Remissions – Taxpayer Files
Description: There is a taxpayer file for each applicant for remission under the Income Tax Act. Information and research on complex tax issues, cases referred by the regional offices and the taxpaying public. Memoranda between the Commissioner and the Minister.
Document Types: Taxpayer files are filed numerically and may include request, determination of eligibility, interpretations, forms, copies of returns, and audit reports. May contain correspondence with taxpayers or their representatives, and other government departments, copies of court cases, and administrative and operational guidelines relating to remission.
Access: The confidentiality provisions of the Income Tax Act prevent information contained in these program records concerning specific taxpayers from being disclosed without the written authorization of the taxpayers involved.
Record Number: CRA LPRAB 700

Social Security Agreements
Description: Information on the negotiation of social security agreements with Quebec and foreign governments in conjunction with Health Canada, and the implementation of these agreements.
Document Types: Negotiations of the agreements; implementation of the agreements.
Record Number: CRA LPRAB 091

Taxation Research Master Files (Chronological File)
Description: Information authored within Income Tax Rulings on technically significant tax law interpretations, income tax rulings, requests for legal opinions in respect of specific sections of the Income Tax Act and Regulations and other related legislation included in the Income Tax Rulings' files.
Document Types: Subject topics are the same as indicated in CRA LPRAB 041 except they are filed chronologically on a weekly basis.
Access: Correspondence is filed chronologically. There is no specific index to these files other than a reference to the date. The confidentiality provisions of the Income Tax Act prevent information concerning individual taxpayers from being disclosed without the written permission of the taxpayers involved. Since 1993, these documents are severed and distributed to various commercial publishers of tax information. As of January 1996, these documents were placed in the Legislation Access Databank (LAD). The contents of LAD are available for viewing in the libraries of tax services offices. LAD was replaced by the CRA electronic library effective May 1, 2002.
Record Number: CRA LPRAB 049

Taxation Research Master Files (Secondary Files)
Description: Information on technically significant tax interpretations, income tax rulings, and legal opinions in respect of specific sections of the Income Tax Act, Regulations and other related legislation included in the Income Tax Rulings' subject matter files. In many cases the taxpayers involved are identified.
Document Types: Subject topics are the same as indicated in CRA LPRAB 041 except that they are filed by section and/or subsection of the Act, e.g., section 5(1) income from an office or employment, section 115 non‑residence taxable income earned in Canada, section 130 investment corporations.
Access: Correspondence is filed chronologically under the relevant section or subsection. A card is maintained to assist in locating specific correspondence either under a taxpayer's name and/or that of his or her representative. The confidentiality provisions of the Income Tax Act prevent information concerning specific taxpayers contained in this program record from being disclosed without the written permission of the taxpayers involved. Since June 1992, these files are no longer updated due to a new electronic filing system.
Record Number: CRA LPRAB 046

Technical Publications and Programs (Headquarters)
Description: Excise and GST/HST technical information necessary for registrants and licensees to comply voluntarily with the Excise and GST/HST legislation is published electronically.
Document Types: This includes information in areas such as the GST/HST, Excise Duty, and Excise Taxes and Special Levies Memoranda Series, Policy Statements, the Excise and GST/HST News, Info Sheets, Softwood Lumber Notices and Technical Information Bulletins.
Access: Records Management Files, InfoZone, CRA Electronic Library, EBBS (electronic versions of publications for release to subscribing publishing houses).
Record Number: CRA LPRAB 815

Excise and GST/HST Remissions – Client Files
Description: There is a client file for each person applying for remission with respect to the goods and services tax (GST)/harmonized sales tax (HST), excise taxes or duties, or the former federal sales tax (FST). Cases are referred by CRA tax services offices, tax professionals, federal or provincial Members of Parliament, or individual taxpayers/registrants.
Document Types: Client files are filed alphabetically and include the remission request and all background information related to the request, i.e., audit files, objection files, Revenue Collections details. May contain correspondence with clients, taxpayers, and other government departments, copies of court cases, and administrative and operational guidelines relating to remission.
Access: The confidentiality provisions of the Excise Tax Act and the Excise Act, 2001 prevent information contained in these program records concerning specific taxpayers from being disclosed without the written authorization of the taxpayers involved.
Record Number: CRA LPRAB 816

Regional Operations

Refund Claims – Excise Gasoline Tax
Description: Information on the processing and tracing of applications and cheques for refund of the Excise Tax on gasoline: data and statistical collection.
Document Types: Reviewing of refund applications: automated data on claimant history, status of claims and cheque issuance; Gasoline Excise Tax System, (claimant identification online system); Gasoline Rejects Automated Control Environment.
Access: The applications are on microfilm while the originals are filed in National Archives of Canada by locator number; correspondence requesting status or resulting in tracing action is held on claimant's file, filed alphabetically by name.
Record Number: CRA LPRAB 050

Public Affairs Branch

Communications Directorate
Description: Strategic communications planning documents, including communications strategies; advisory documents for the Minister's and Commissioner's reference, responses to ministerial correspondence.
Document Types: All current and future issues pertaining to the normal operations of the Agency.
Access: Filed by subject.
Record Number: CRA PAB 560

Canada Revenue Agency (CRA) Access to Information and Privacy Oversight Committee
Description: Records pertaining to Privacy Impact Assessment submissions and emerging access to information and privacy issues affecting the CRA. Submissions and issues are reviewed by a group of Director-General level representatives from each of the CRA Headquarters Branches and the chair is the Director, ATIP Directorate.
Note:formerly the Director General – PIA Review Committee.
Document Types: Correspondence, agendas, submissions, and minutes of meetings.
Record Number: CRA PAB 520

Info Source Working Group
Description: Records pertaining to meetings to discuss the annual Info Source update with representatives from each of the CRA Headquarters Branches and chaired by representatives of the ATIP Directorate.
Document Types: Correspondence, agenda, minutes of meetings, and documents relevant to Info Source issues for the Agency.
Record Number: CRA PAB 530

Issues Management and Ministerial Services
Description: Agency briefing books for the minister's reference, including suggested Question Period responses; suggested responses to media inquiries; and questions and answers on current issues.
Document Types: All current issues that the Minister should be aware of, and suggested appropriate responses or Agency stances.
Access: Filed by subject. Records are held jointly by PAB and program branches.
Record Number: CRA PAB 570

Publishing Services
Description: Information and administrative records pertaining to the delivery of publishing services (paper and electronic) and related approval documents; information on the development of various publishing projects; publishing policies; databank of all publications registered/processed by EPMD.
Document Types: Management of publishing portfolio; annual publishing plan process; content management; project management; production; publishing costs; print specifications; requisitions; inventory management; print-to-mail; advanced approvals; internal processes.
Access: The information is accessible through a variety of files, a publishing database (EDDS andPROMPT), and on the Internet/Intranet.
Record Number: CRA PAB 110

Taxpayer Services and Debt Management Branch

Accounts Receivable
Description: Information on the planning and development of work programs; policies and procedures dealing with delinquent client accounts; development of internal and public forms and transcripts and statistical information to be reported to the Public Accounts Committee; review of computer‑based operational processing systems; information on the technical application of the interpretations regarding collection of income tax, GST/HST Excise/Customs, Canada Pension Plan contributions, and Employment insurance premiums.
Document Types: Collections activities completed, internal instructions, fiscal year reports, and resource rationalization and allocation; collections cases (individual, excise, customs, and corporate); statistics (computer data on computer‑based systems, e.g., PAYDAC, T1 Accounting, GST, CORPAC); Auditor‑General queries; case law; demands for payments; accounts receivable programs; collections (general matters pertaining to collection of accounts); federal acts affecting collection techniques; collection and control of petroleum and gas revenues and/or royalties subject to taxation; monitoring of accounts receivable activities; and uncollectible debt reviews.
Record Number: CRA TSB 190

Accounts Receivable – Informatics
Description: Information on the development of policies, procedures, and guidelines pertaining to automated data capture systems, the direct deposit system, and electronic data interchange; review and development of computer‑based technology; information on security for computer‑based technology.
Document Types: Automation of payments owing to tax filers (e.g., income tax overpayments, Canada Child Tax Benefit payments, Goods and Services Tax/Harmonized Sales Tax Credit payments); Direct Deposit system; implementation of computer‑based technology (e.g., electronic funds transfer, automation of payment allocation).
Record Number: CRA TSB 275

Business Number (BN) Registration
Description: Information pertaining to Business Numbers, including a client's name, operating or trade names, physical business address, mailing address and books and records address, telephone and fax numbers, key person (owner, director, partner, officer, etc.), social insurance number verification, contact person, authorized third-party representatives, account status, corporate registry information, and effective dates for registration or deregistration of participating programs.
Document Types: A mainframe computer tax roll to provide a single business interface with the federal government for the following programs: Goods and Services Tax/Harmonized Sales Tax (GST/HST), Corporate Income Tax (CORTAX), Trust Account source deductions accounts (PAYDAC), Registered Charities (CARE), import/export account levies and duties (CCS), Children's Special Allowance, Public Works and Government Services Canada for certain provincial programs in British Columbia, Manitoba, Ontario, New Brunswick and Nova Scotia and for others as new partnerships are developed.
Access: Sole proprietors, corporations, partnerships, governments/municipalities, associations, trusts and every other "person" who engages in commercial activity in Canada, withholds source deductions, incurs corporate tax liability, or imports/exports taxable or dutiable goods into/out of Canada.
Record Number: CRA TSB 285

Coverage Policy and Legislation
Description: Information on agency policy and procedures in all areas pertaining to coverage under the Canada Pension Plan and Employment Insurance Act and under the Administrative Arrangement related to the Social Security Reciprocal Agreements; operational and administrative guidance to field offices.
Document Types: Pensionability and insurability of payments and status of individuals and employers' records of earnings; statistics.
Record Number: CRA TSB 187

Diplomatic Exemptions
Description: Information on exemptions accorded to foreign diplomats and other representatives in Canada.
Document Types: Diplomats and consular and other representatives, visiting forces, International Civil Aviation Organization.
Access: Filed by country.
Record Number: CRA TSB 101

Integrated Revenue Collections
Description: Information on the planning and development of systems and processes to support improvements in the identification and management of branch workloads and evaluation of programs.
Document Types: Research and analysis of branch program information and results in order to detect and understand compliance trends by client group or industry sector; improved reporting, statistical analysis, ad-hoc query, and file selection capability; data analysis activities; ability to model impact of program changes; business and system requirements for Branch workload identification, management, and distribution processes.
Record Number: CRA TSB 550

Non‑Filers/Non‑Registrants
Description: Information on computerized programs for action against delinquent taxpayers, entities not registered for the GST, and potential registrants for the GST; objectives, work, duties, and responsibilities of the Non‑Filer/Non‑Registrant sections; interdepartmental referral selection and investigation of non‑filers and non‑registrants; special projects; matching third‑party information to income tax returns for the purpose of identifying non-filers and GST/HST registration requirements.
Document Types: Delinquent action – individuals, corporations, estates and trusts; application of penalties for repeated failures and false statements or omissions (sub‑sections 163(1) and 163(2) of the Income Tax Act), assessments raised under section 152(7) of the Income Tax Act; computerized delinquent action system (SUDS); prosecution for failure to file income tax returns; special delinquent action projects; identification of non‑filers and non‑registrants; methods of obtaining compliance; and non‑filer reporting system and other third‑party information sources.
Record Number: CRA TSB 181

Other Levies Programs (maintained in the Other Levies System [OLS])
Description: Information on the planning, control and monitoring of Excise Tax (excluding GST), Excise Duty and Air Travellers Security Charge (ATSC) filers assessment and reassessment programs; systems, procedures, and related policies designed to check the accuracy of OL returns, to determine adjustments required and to issue notices of assessment or reassessment; information on the endorsements that are captured in relation to licensing Excise Tax and Excise Duty clients and registering Excise Duty and ATSC clients with OLS; and information on the planning, control, and monitoring of programs related to the storage and retrieval of OL returns.
Document Types: Other Levies assessment and reassessment – computerized and manual; OL compliance – verification system – computerized and manual; directives to field offices on the interpretation of policies and procedures; operational and administrative communications with field offices, Headquarters divisions, and other government departments; reports evaluating field offices; assessment and reassessment of OL returns.
Record Number: CRA TSB 365

Research Operations
Description: Information on technical, financial, and statistical compliance research projects.
Document Types: Liaison with federal, provincial, and foreign governments; data accumulation, interpretation, and application to project requirements; recommendations for statutory revisions.
Record Number: CRA TSB 267

Source Deductions
Description: Information on the planning and development of federal and provincial income tax, Canada Pension Plan and Employment Insurance payroll deduction tables, research on federal and provincial income tax, Canada Pension Plan and Employment Insurance legislation, provisions of the Income Tax Act concerning payroll deductions on federal and provincial income tax, Canada Pension Plan and Employment Insurance rates and related Regulations; trust examination policy and procedures; operational and administrative guidance to field offices; development of internal and public forms and transcripts; monitoring procedures, techniques and statistical data; review of computer‑based operational processing systems including INFODEC (Information Declaration Enquiry System); and development of administrative and enforcement policy and procedures for all deductions at source (manual or computerized).
Document Types: Federal and provincial income tax, Canada Pension Plan and Employment Insurance tables, data relating to prosecutions (failure to remit deductions at source); processing and verification of information returns; source deduction programs; payroll audits; employer compliance audits; withholding, remitting and reporting; monitoring of source deduction activities; operational and administrative communications to field operations.
Record Number: CRA TSB 188

Taxpayer Services – Consultations
Description: Information on consultation results.
Document Types: Results of focus group studies on guides, returns, schedules, related forms and tax pamphlets, and various enquiry initiatives; consultation with seniors and small business advisory committees. Effective September 25, 2006, as a result of the government's decision to reduce program expenditures, all the advisory committees of the Canada Revenue Agency, including the seniors advisory committee and the small business advisory committee, were eliminated.
Record Number: CRA TSB 173

Taxpayer Services – Enquiries Program
Description: Information on the enquiries service to the general public with respect to telephone, counter, outreach, and correspondence workloads.
Document Types: Development of national policy and guidelines for the enquiries service with respect to telephone, counter, outreach, and correspondence workloads; resource allocation for these workloads for tax services offices, tax centres, tax clinics, and call sites; directives to field offices; research on the nature of enquiries received; research on new technologies and the development and maintenance of various informatics systems in support of the enquiries programs, including the automated telephone services (TIPS), Public Enquiries Information Bank (PEIB), and Electronic Letter Creation System (ELCS); statistics on performance of telephone services, and Client Services Accessibility and Accuracy Reports (CSAAR databank). Statistics on volumes of clients attending outreach seminars.
Record Number: CRA TSB 141

Taxpayer Services – Quality Service
Description: Information on Accuracy Survey and Client Service Rating Cards (CSRC).
Document Types: The survey results can be used nationally, or by each office, to identify training needs and take steps to develop or revise related tools and programs that may be required to assist agents in the performance of their duties. The Client Service Rating Card (CSRC) Program was a mechanism used by the CRA to assess client satisfaction. As result of changes being made to the way we deliver in-person service in our field offices, the use of the CSRCs was discontinued on December 31, 2005.
Record Number: CRA TSB 177

Taxpayer Services – Returns and Guides
Description: Information on all publications relating to T1 (individual), T2 (corporate) and T3 (trust) returns, information requests, Non‑Profit Organization and Special Elective income tax guides, returns, schedules, related forms, GST/HST guides and forms, source deduction public forms and guides, tax pamphlets, information circulars, and related Web content for use by the general public.
Document Types: Administrative application of interpretations of the Income Tax Act and Part IX of the Excise Tax Act concerning reporting requirements and regulations for individuals, corporations, employers, trusts, and non‑profit entities; consultations with provinces and territories on the content of information materials concerning provincial taxes, rebates, royalties, and credits for both public and Agency use; estimates and budgets; evaluation reports; person‑year utilization; suggestions for improvements to publications; and administrative and operations communications to and from field operations.
Record Number: CRA TSB 176

Trust Accounts and Accounts Receivable Planning
Description: Information on Trust Accounts and Accounts Receivable organization; strategic and long-term planning related to trust accounts and accounts receivable programs; and budgeting for trust accounts and accounts receivable programs.
Document Types: Planning and development of policies, procedures, and guidelines for trust accounts and the collection of tax requiring long term implementation; budget process for trust accounts and collection of tax; allocation of resources; statistical gathering; reporting on trust accounts and accounts receivable programs.
Record Number: CRA TSB 680