Canada Revenue Agency

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Institution-Specific Personal Information Banks

Appeals Branch

Appeals Regarding the Canada Pension Plan and the Employment Insurance Act
Description: This bank contains documents related to appeals of rulings or assessments relating to pensionable or insurable employment under the Canada Pension Plan and/or the Employment Insurance Act. Included in each case file are documents such as appeals, reports, working papers, evidence, correspondence, employee lists, questionnaires, pensionable and insurable earnings and hours, decisions and judgments, and any other records related to the file.
Class of Individuals: Persons disagreeing with the Agency's rulings or assessments.
Purpose: The information compiled, on a case‑by‑case basis, is used to determine coverage under the Canada Pension Plan and Employment Insurance Act.
Consistent Uses: The data assembled also assist Human Resources and Skills Development Canada in the administration and payment of benefits under the Canada Pension Plan and the Employment Insurance Act.
Retention and Disposal Standards: After a file has been completed and the Ministerial Notification letters mailed, the complete file is to be retained by the tax services office for a period of two years plus one quarter, pending notification of an appeal to the Tax Court of Canada. It is subsequently to be destroyed.
RDA Number: 93/020
Related Record Number: CRA APP 315
TBS Registration: 002770
Bank Number: CRA PPU 130

Taxpayer Relief Registry
Description: The Taxpayer Relief Registry is an Agency‑wide system that provides a point-of-entry data capture facility to record the details of all relief requests for relief of interest and penalties under the legislation and which retains this data in an online environment for retrieval and reference.
Class of Individuals: Individuals, corporations, employers, importers and exporters, estates and trusts, GST/HST filers, and non‑residents.
Purpose: The system was developed to provide a national method of gathering the relevant information in order to ensure appropriate application of the related legislation through the monitoring facilities and to support the production of both financial and non‑financial reports.
Consistent Uses: The principle use of the registry is to record requests under the provisions for relief of interest and penalties. The registry data and input from the various accounting systems are used by the Statistical Tracking Analysis and Reporting System (STARS) to produce financial reports accounting for relief actually granted under the provisions, as is required by section 24.2 of the Financial Administration Act (FAA). A wide variety of other reports for monitoring purposes are also available through both STARS and directly through the registry via the Platinum Report Facility (PRF).
Retention and Disposal Standards: The information on the database goes back to 1996.
RDA Number: 92/006
Related Record Number: CRA ABB 192
TBS Registration: 003943
Bank Number: CRA PPU 155

Problem Resolution Program
Description: This bank contains the names, telephone numbers, and identification numbers (e.g., Social Insurance Numbers and Business Numbers) of tax filers and businesses whose problems have been referred to the Problem Resolution Program in one of the Agency's tax services offices and tax centres. It also includes descriptions of the problems and the action(s) taken to solve them. Access will be provided upon proof of identification showing an individual's or business' name, address, and identification number, and/or, in the case of a representative, proof of authorization.
Class of Individuals: Canadian tax filers.
Purpose: The purpose of this information bank is to store information and analyse problem trends.
Consistent Uses: Only used as reference in situations where subsequent requests are made.
Retention and Disposal Standards: Records are retained for two years.
RDA Number: 92/006, 92/005
Related Record Number: CRA APP 326
TBS Registration: 002024
Bank Number: CRA PPU 115

Assessment and Benefit Services Branch

Applicants for Refund of Federal Excise Tax on Gasoline
Description: Data include information respecting each claimant such as their account number, employee status, and group. Individuals identified in this bank have filed a gasoline refund claim. The account number is used as the reference number.
Class of Individuals: Members of the public who have filed a claim for a gasoline tax refund.
Purpose: This bank exists for the purpose of refunding members of the general public making application under the Excise Tax Act, for a portion of the excise tax paid on gasoline used for qualifying purposes. The bank is used for the purpose of examining individual claims for gasoline excise tax refunds, and may be used to inspect claimant's receipts and supporting documents related to such claims.
Consistent Uses: The principal use of this bank is to support the audit programs and required collection actions, and to respond to the claimant's enquiries regarding their tax refund.
Retention and Disposal Standards: Each claim is retained for a period of seven years and then destroyed.
RDA Number: Under development
Related Record Number: CRA LPRAB 050
TBS Registration: 000014
Bank Number: CRA PPU 052

Canada Child Tax Benefit (CCTB) DataBank
Description: This bank contains information used to determine an individual's eligibility and entitlement for the CCTB and records any subsequent activity on that individual's CCTB account. This bank also contains information used to determine an individual's eligibility for both the Child Disability Benefit (CDB), which is a supplement of the CCTB programand the universal Child Care Benefit (UCCB) that the CRA administers on behalf of Human Resources and Social Development Canada (HRSDC) Eligibility for the CDB is determined by information accessed from the Disability Tax Credit program (program record CRA ABB 790). Information is also used to administer other provincial and territorial programs on behalf of those provinces and territories along with the Children's Special Allowance (CSA) program.
Class of Individuals: Individual tax filers.
Purpose: The purpose of this bank is to provide an accurate and current record of all activities on an individual's CCTB And UCCB accountsThis databank enables authorized employees to reply to clients' enquiries accurately and quickly and supports programs that validate information to support eligibility and to facilitate correct calculation of benefits.
Consistent Uses: In addition, information related to the National Child Benefit Supplement, a component of the CCTB, is provided to an individual's resident province or territory to allow the province or territory to adjust the individual's social assistance payments or payments made under a provincial or territorial law. As well, the Agency transfers information to other provincial and territorial departments where legislation authorizes them to obtain CCTB information.
Retention and Disposal Standards: Information will be retained for a period of two years following the last administrative action and then destroyed.
RDA Number: 98/011
Related Record Number: CRA ABB 126, CRA ABB 765, CRA ABB 780, CRA ABB 760, CRA ABB 790
TBS Registration: 003210
Bank Number: CRA PPU 063

Claims for Refund of Taxes Paid Under the Excise Tax Act
Description: Data includes a claimant's name, address, telephone number, and reason why a refund is being requested.
Class of Individuals: Members of the general public.
Purpose: The purpose of this bank is to maintain a record of the names and addresses of the claimants making application for refund of excise taxes paid under the provisions of the Excise Tax Act. The bank is used to identify and support each amount of tax refunded.
Consistent Uses: The principal use of this bank is to support the audit programs, enforcement procedures and required collection actions, and to respond to tax filers' enquiries regarding their refund.
Retention and Disposal Standards: Records are maintained for a period of five years then destroyed.
RDA Number: Under development
Related Record Number: CRA ABB 133
TBS Registration: 000013
Bank Number: CRA PPU 046

Claims for Refund or Rebate of Taxes Paid Under the Excise Tax Act (GST/HST) (Excluding Visitor Rebates/ Foreign Convention and Tour Incentive Program)
Description: Data include claimant's name, address, telephone number, GST/HST registration/business number and reason a refund or rebate is being requested.
Class of Individuals: Members of the general public. This bank includes both corporate and personal information.
Purpose: The purpose of this bank is to maintain a record of the names and addresses of the claimants making application for rebate of Goods and Services Tax/Harmonized Sales Tax and/or refund of excise taxes paid under the provisions of the Excise Tax Act. The bank is used to identify and support each amount of tax rebated or refunded.
Consistent Uses: Information in this bank, subject to a formal federal‑provincial harmonization agreement, may also be shared with provincial authorities involved in the administration of the Goods and Services Tax/Harmonized Sales Tax Programs.
Retention and Disposal Standards: Records are maintained for a period of five years then destroyed.
RDA Number: 97/003
Related Record Number: CRA ABB 133
TBS Registration: 002753
Bank Number: CRA PPU 091

Federal Sales Tax Inventory Rebate Program
Description: Data includes a claimant's name, address, telephone number, GST registration number, as well as information provided for GST registration such as annual sales volume and nature of business.
Class of Individuals: Members of the public who will be filing a claim for a rebate of the federal sales tax content of inventories as of January 1, 1991.
Purpose: The bank exists for the purpose of payment to Goods and Services Tax registrants who made applications under the Excise Tax Act for rebate of the federal sales tax content of qualifying inventories of goods on hand as of January 1, 1991.
Consistent Uses: Information in this bank, subject to a formal federal‑provincial harmonization agreement, may also be shared with provincial authorities involved in the administration of the Goods and Services Tax program.
Retention and Disposal Standards: Applications will be retained for a period of six years and then destroyed.
RDA Number: 98/008
Related Record Number: CRA ABB 133
TBS Registration: 002754
Bank Number: CRA PPU 086

Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit) DataBank
Description: This databank contains the information used to determine an individual's eligibility (including eligibility for the Newfoundland Harmonized Sales Tax Credit, the Saskatchewan Sales Tax Credit and the Newfoundland and Labrador Senior Benefit), along with all applicable financial transactions and the reasons why a payment may have been withheld (e.g., debt owing to the Agency). In addition, it records any subsequent activity on an individual's GST/HST credit account (e.g., changed eligibility or entitlement, and additional cheque issued).
Class of Individuals: Individual tax filers.
Purpose: The purpose of this bank is to provide an accurate record of all the activities on an individual's GST/HST credit account for each tax year.
Consistent Uses: This data bank enables Agency field staff, who are the principle users of the system, to reply to individual tax filers' enquiries accurately and quickly thereby increasing the level of service to tax filers. It also supports programs that validate information in order to support eligibility and to facilitate correct calculation of credits.
Retention and Disposal Standards: Information will be retained for a period of two years following the last administrative action and then destroyed.
RDA Number: 98/008
Related Record Number: CRA ABB 222
TBS Registration: 003016
Bank Number: CRA PPU 140

Individual Income Tax Return
Description: This bank contains all information supplied by tax filers on the annual income tax return, as well as correspondence, third-party information, and Agency working papers relating thereto. Access will not be permitted without authority and/or adequate proof of identification, including a Social Insurance Number and signature.
Class of Individuals: Tax filers.
Purpose: The purpose of this bank is to provide financial information required in the administration and enforcement of the income tax legislation and regulations of Canada, nine provinces, and the territories, and the parts of the Canada Pension Plan, and the Employment Insurance Act and Regulations, for which this Agency is responsible.
Consistent Uses: The principal use of this bank is to support the audit programs, enforcement procedures, and collection actions required, and to respond to tax filers' enquiries regarding their income tax affairs. Selected information from this bank is shared under approved sharing agreements with various provincial and federal authorities. Information received from employers and other sources is used to verify, for subsequent adjustment where necessary, income and deduction data reported by a taxfiler.
Retention and Disposal Standards: Tax returns of the majority of tax filers are retained in accordance with the provisions of the Access to Information and Privacy Acts. The remainder, which are required mainly for statistical purposes, are retained for an additional two years.
RDA Number: 92/005
Related Record Number: CRA ABB 040
TBS Registration: 002014
Bank Number: CRA PPU 005

Information Returns (Infodec) Databank
Description: This databank contains information on individuals and businesses that are recipients of funds or benefits. Payers through information return report this information to the Agency. The types of information include: salaries, wages, taxable benefits, self‑employed commissions, annuities, retirement allowances, dispositions of publicly traded debt obligations (stocks and options), various types of investment income such as interest, dividends, royalties, and capital gains, as well as benefits paid by worker's compensation boards and social assistance agencies. This is the database that contains amounts withheld at source, such as CPP, QPP, EI, and tax. There is also information on fees, commissions, and other amounts paid to non‑residents of Canada. The databank contains basic identification information such as payers' names and addresses.
Class of Individuals: Individual tax filers and businesses.
Purpose: The purpose of this bank is to provide the Agency with information to ensure that individuals and businesses are accurately reporting the income that is reflected on these slips (including T4 (various), T5, T5007, T5008, T5018, T3, T1204, NR4).
Consistent Uses: It is utilized for verifying individuals' and businesses' returns to ensure they have reported the amounts received. The programs utilizing this information are: Audit, Accounts Receivable, T1 Individual Income Tax Returns, and T2 Corporation Initial Assessment and Reassessment Programs. Comparisons are made with Human Resources Development data to determine if the correct Employment Insurance and Canada/Quebec Pension Plan rates are recorded for calculating future benefits under these programs.
Retention and Disposal Standards: The information is maintained active for the current plus two immediate years and inactive in the National Archives Federal Record Centres for a further one to four years, depending on the type of information return. All information on T4s and T4As is kept on microfiche or CD-ROM. All other types of information are destroyed once the retention period expires.
RDA Number: 92/006
Related Record Number: CRA TSB 190, CRA ABB 125, CRA ABB 126 and CRA ABB 765
TBS Registration: 003942
Bank Number: CRA PPU 150

NR4 Summary and Supplementary – Non‑Resident Information Returns
Description: This information bank contains records of NR4 information returns. Access will not be permitted without the necessary authorization and/or adequate proof of identification, including a Social Insurance Number or Foreign Social Security Number and signature.
Class of Individuals: Canadian payers and agents who make payments to non‑residents of Canada of income such as interest, dividends, rents, royalties, and pensions.
Purpose: The purpose of this bank is to maintain information returns filed by Canadian payers and agents who are responsible for reporting income paid to non‑residents of Canada, and the amount of tax withheld thereon under Part XIII of the Income Tax Act.
Consistent Uses: These records are used for verification of, and compliance with, the administrative requirements of Part XIII of the Income Tax Act, the reconciliation of withholding tax account remittances, and the exchange of information program with certain tax treaty countries.
Retention and Disposal Standards: Paper records are maintained for a period of four years (current year and three preceding years). The first year is maintained and stored by the International Tax Services within their Tax Roll and Specialty Services Section. The three preceding years are kept by National Archives and destroyed by a private contractor at the end of the retention period. Starting in 2009, electronic information will be kept for a period of 10 years. Until such time, an additional retention year will be added to current retention periods, starting in 2004. As an example, 2004 records will be kept for five years and so forth. Electronic records will be removed from the database after the 10-year period. Note that the information on paper records is currently entered electronically and that this information will have the same 10-year retention period as of 2009.
RDA Number: 92/006
Related Record Number: CRA CPB 189
TBS Registration: 002019
Bank Number: CRA PPU 065

Petroleum and Gas Production Revenue Tax Accounts
Description: This databank, which is maintained in the Ottawa Tax Centre, contains records of all payments of Part 1 Tax and all interest and penalties assessed in accordance with the requirements of the Petroleum and Gas Revenue Tax Act. This information is available on the Automated Subledger System (ASL).
Class of Individuals: Individual tax filers.
Purpose: The purpose of this bank is to establish and maintain an up‑to‑date accounting record of transactions relating to the administration of the Petroleum and Gas Revenue Tax.
Consistent Uses: Information is passed to tax services office collection officers electronically via a link from the Automated Subledger System (ASL) to the Automated Collections and Source Deductions Enforcement System (ACSES), to reference when enforcing payment of taxes by delinquent tax filers. Access to information pertaining to these accounts will be permitted when adequate proof of identification is provided, e.g., an account number, signature, and/or authorization from the tax filer.
Retention and Disposal Standards:Subledger information is maintained for seven years subsequent to an account becoming nil.
RDA Number: Under development.
Related Record Number: CRA ABB 192
TBS Registration: 002203
Bank Number: CRA PPU 068

Petroleum and Gas Revenue Tax Return
Description: This bank contains all information supplied by tax filers on their annual Petroleum and Gas Revenue Tax Return, as well as correspondence, third-party information and agency working papers relating thereto. The tax filer may be an individual, a trust, a corporation, or some other business entity.
Class of Individuals: Individuals or corporations filing Petroleum and Gas Revenue Tax Returns.
Purpose: The purpose of this bank is to provide financial information required in the administration and enforcement of the Petroleum and Gas Revenue Tax Act. These returns are retained for the current tax year and the four taxation years immediately prior.
Consistent Uses: The principal use of this bank is to support the audit programs, enforcement procedures, and required collection actions, and to respond to relevant tax filers' enquiries regarding their petroleum and gas revenue tax affairs. Access will not be permitted without adequate proof of identification, including account number, signature and/or authority.
Retention and Disposal Standards: Records in this bank are retained for five years.
RDA Number: Under development.
Related Record Number: CRA ABB 139
TBS Registration: 003535
Bank Number: CRA PPU 011

Pre-Authorized Debit (PAD) System Database
Description: Client information concerning their Pre-Authorized Payment Plan is stored by individual Social Insurance Number. The database stores all Pre-Authorized Debit information, payment plan option, frequency, and amount for up to three years.
Class of Individuals: All taxpayers.
Purpose: To offer T1 individuals who pay by instalments or who are in arrears a new simpler payment option. Pre-Authorized Debit is one of the CRA's new Electronic Commerce initiatives.
Consistent Uses: The database is used to view clients' banking information, which is stored in the T1 Individual Ident Database, for identification and authentication purposes only.
Retention and Disposal Standards: Each expired or cancelled agreement is stored on the PAD Database for 3 years. Afterwards, the agreement is sent to archives where it is stored on tape for an additional seven years and then destroyed.
RDA Number: 92/006
Related Record Number: CRA ABB 280
TBS Registration: 005098
Bank Number: CRA PPU 185

Problem Resolution Program
Description: This bank contains the names, telephone numbers, and identification numbers (e.g., Social Insurance Numbers and Business Numbers) of tax filers and businesses whose problems have been referred to the Problem Resolution Program in one of the Agency's tax services offices and tax centres. It also includes descriptions of the problems and the action(s) taken to solve them. Access will be provided upon proof of identification showing an individual's or business' name, address, and identification number, and/or, in the case of a representative, proof of authorization.
Class of Individuals: Canadian tax filers.
Purpose: The purpose of this information bank is to store information and analyse problem trends.
Consistent Uses: Only used as reference in situations where subsequent requests are made.
Retention and Disposal Standards: Records are retained for two years.
RDA Number: 92/006, 92/005
Related Record Number: CRA TSB 141
TBS Registration: 002024
Bank Number: CRA PPU 115

Public Key Infrastructure (PKI) Internal Client Identification (AMENDMENT)
Description: According to the CRA certificate authority internal certificate policy (CRA CA CP-Internal), in order to enable secure online transactions, the identity of individuals employed by the CRA must be verified prior to issuance of PKI certificates. The information collected for identification and authorization purposes in paper or electronic format includes protected information such as employee names, PRI, Partial dates of birth and SMTP mail addresses. Only names and SMTP mail addresses are published to the X.500 directory.
Note: Previous TBS Registration 004487 and Bank Number CCRA PPE 818
Class of Individuals: Employees, contractors, and applications within the CRA.
Purpose: PKI certificates are used to enable telecommuting capabilities and secure email for all CRA employees.
Consistent Uses: The information gathered prior to the issuance of PKI certificates is for identification and authentication purposes.
Retention and Disposal Standards: All records containing sensitive plain-text information are stored in accordance with the Government Security Policy (GSP). CRA correspondence (Subscribers' Agreements and any identification and authentication information) and reports are archived for a minimum of six years. All records are considered Protected B and destroyed as per guidelines.
RDA Number: Under development
Related Record Number: CRA ABB 345
TBS Registration: 006400
Bank Number: CRA PPU 216

Registrants for the Goods and Services Tax/Harmonized Sales Tax (GST/HST)
Description: This bank contains information on persons registered as well as potential registrants for the GST/HST. The information includes names of sole proprietors, names of partners in a partnership, names of authorized corporate officers, contact persons' names and titles, Social Insurance Number where applicable for individuals, telephone and fax numbers, and official language preference for corresponding with the Agency.
Class of Individuals: Owners of sole proprietorships, partners in a partnership, authorized corporate officers, contact persons.
Purpose: This bank is required to store personal information on registrants and potential registrants for GST/HST.
Consistent Uses: Information in this bank, subject to a formal federal‑provincial harmonization agreement, may also be shared with provincial authorities.
Retention and Disposal Standards: Active registrant information will be kept on an ongoing basis. Records on individuals who have ceased to be registered are maintained for a period of five years and then destroyed.
RDA Number: 97/033
Related Record Number: CRA ABB 133 and CRA ABB 134
TBS Registration: 002664
Bank Number: CRA PPU 066

Retirement Compensation Arrangements Refundable Tax Accounts
Description: This databank, which is maintained in the Winnipeg Tax Centre, contains records of all payments and assessments of Part XI.3 Tax, including all interest and penalties assessed in accordance with the requirements of the Income Tax Act. This information is recorded on an automated sub ledger system.
Class of Individuals: Individual tax filers.
Purpose: The purpose of this bank is to establish and maintain an up‑to‑date accounting record of transactions related to the administration of the Income Tax Act, specifically Part XI.3.
Consistent Uses: Information is passed to tax services office collection officers electronically via a link from the Automated Sub ledger System (ASL) to the Automated Collections and Source Deductions Enforcement System (ACSES), to reference when enforcing payment of taxes by delinquent tax filers. Access to information pertaining to these accounts will be permitted when adequate proof of identification is provided, e.g., account number, signature, and/or authorization from the tax filer.
Retention and Disposal Standards: Sub ledger information is maintained for seven years subsequent to an account becoming nil.
RDA Number: 92/006
Related Record Number: CRA ABB 192
TBS Registration: 002204
Bank Number: CRA PPU 061

Revenue Accounting – Goods and Services Tax/Harmonized Sales Tax
Description: Information system pertaining to a registrant's name, address, telephone number, Business Number, value of taxable sales, tax collectible and remitted, input tax credits claimed, rebate claims, notices of assessment, tax filer accounts, penalties and interest, and debits and credits by registrant's name from GST/HST returns and remittances.
Class of Individuals: Owners of sole proprietorships, partners in a partnership, authorized corporate officers, contact persons. This bank includes both personal and corporate information.
Purpose: To report net tax collectible by registrants under the provisions of the Excise Tax Act (GST/HST), to capture data pertaining to rebates under the legislation and, over time, to be able to analyse GST/HST financial data.
Consistent Uses: Information in this bank, subject to a formal federal‑provincial harmonization agreement, may also be shared with provincial authorities involved in the administration of the Goods and Services Tax/Harmonized Sales Tax programs.
Retention and Disposal Standards: Records are kept for seven years and then destroyed.
RDA Number: 96/052
Related Record Number: CRA ABB 134
TBS Registration: 002755
Bank Number: CRA PPU 080

Special Returns by Plan Trusts (T3ATH‑IND, T3D, T3P, T3M, T3RI, T3RIF‑IND, T3S)
Description: This bank contains the T3ATH‑IND, Amateur Athlete Trust Income Tax Return; T3D, Deferred Profit Sharing Plan or Revoked Plan Information Return and Income Tax Return; T3M, Environmental Trust Income Tax Return; T3P, Employees' Pension Plan Income Tax Return; T3R‑IND, Registered Retirement Savings Plan Income Tax Return; T3RI, Registered Investment Income Tax Return; T3RIF‑IND, Registered Retirement Income Tax Return; and T3S, Supplementary Employment Benefit Plan Income Tax Return; and related schedules and correspondence.
Class of Individuals: Trusts.
Purpose: The purpose is to facilitate the assessment and collection of taxes owed by trusts, and to support audit programs and enforcement procedures with regard to the investments made by the trusts. Access will be permitted with adequate proof of identification, including Account Number, signature and/or authority.
Consistent Uses: The principal use of this bank is to support the audit programs, enforcement procedures, and required collection actions, and to respond to tax filers' enquiries regarding their income tax affairs. Selected information from this bank is shared under approved sharing agreements with various provincial and federal authorities. Information received from employers and other sources is used to verify, for subsequent adjustment where necessary, income and deduction data reported by tax filers.
Retention and Disposal Standards: The returns are retained for the current taxation year and the four taxation years immediately prior and then destroyed.
RDA Number: 92/006
Related Record Number: CRA ABB 139
TBS Registration: 003534
Bank Number: CRA PPU 020

T3 Trust Information and Income Tax Return
Description: This bank contains all information supplied by every person acting in a fiduciary capacity, such as executors, trustees, or administrators for a trust, as well as correspondence and agency working papers relating thereto.
Class of Individuals: Trusts.
Purpose: The purpose of this bank is to provide financial information and enforcement of the Income Tax Act and Regulations, as they relate to trusts. The principal use of this bank is to support the audit programs, enforcement procedures, and/or required collection actions, and to respond to enquiries originating from executors, trustees or administrators of an estate or trust. Access will be permitted with adequate proof of identification, including Social Insurance Number, signature, and/or authority.
Consistent Uses: The principal use of this bank is to support the audit programs, enforcement procedures, and/or collection actions required, and to respond to enquiries originating from executors, trustees or administrators of an estate or trust. Access will be permitted with adequate proof of identification, including Social Insurance Number, signature, and/or authority.
Retention and Disposal Standards: The returns are retained for the current taxation year and the four taxation years immediately prior and then destroyed.
RDA Number: 92/006
Related Record Number: CRA ABB 139
TBS Registration: 003536
Bank Number: CRA PPU 015

T4A‑NR Summary and Slip – Information Returns
Description: This bank contains information returns, i.e., T4A‑NRs and documents to support an assessment notice to the Canadian payer or non‑resident recipient. Access will not be permitted without the necessary authorization and/or adequate proof of identification, including a Social Insurance Number (or Foreign Social Security Number) and signature.
Class of Individuals: Canadian payers (or non‑resident payers) making payments to non‑residents in receipt of income for services provided in Canada, other than employment services.
Purpose: The purpose of this bank is to maintain information returns filed by Canadian or non‑resident payers who report income paid to non‑residents of Canada, which is subject to the withholding tax under section 105 of the Income Tax Regulations.
Consistent Uses: This databank of information from the supplements is also used for the purpose of verification and compliance with the administrative requirements of Part I of the Income Tax Act.
Retention and Disposal Standards: Records are maintained for a period of three years (current year and two preceding years) to allow for trend analysis and are then destroyed. The databank of supplemental information is retained for up to 10 years to allow for trend analysis.
RDA Number: 92/006
Related Record Number: CRA CPB 189
TBS Registration: 003998
Bank Number: CRA PPU 097

Taxation Individual Accounting and Master File
Description: Records maintained in this bank are categorized by status (e.g., credit available) and include all financial transactions between individual tax filers and the Agency. Access will not be permitted without adequate proof of identification including Social Insurance Number, and/or authority. The ongoing master file is updated continuously. At year-end, the Records on the Master file are converted for processing in the New Year Format. Currently, no data is purged or deleted from the file. Financial activities, including assessments, have been maintained online for all clients since the start of the 1987 program year. Some data for processing years prior to 1987 is maintained online for those accounts active at that time.
Class of Individuals: Individual tax filers.
Purpose: The purpose of this bank is to account for T1 accounts receivable and instalment credits of individual tax filers and the penalty, interest, and law costs related thereto.
Consistent Uses: The principal use of this bank is to record amounts owed by individuals and any instalment payments being held for future use. Where applicable, information pertaining to a tax filer's indebtedness is supplied to the tax filer's debtors and the courts to facilitate attachment.
Retention and Disposal Standards: Data related to an Individual Accounting Master File is neither deleted nor purged but rather converted annually to the New Year format.
RDA Number: 92/006, 92/005
Related Record Number: CRA TSB 190 & CRA ABB 192
TBS Registration: 002018
Bank Number: CRA PPU 055

Taxation Rapid Information
Description: This bank contains selected data from the Taxpayer Master File and the centralized accounting and collections master file, e.g., identification, filing, assessment, refund data and amount, and tax accounting transactions and collection data. Coverage is restricted to individual tax filers.
Class of Individuals: Individual tax filers.
Purpose: The purpose of this bank is to provide online access from tax offices to individual tax filers' computer records of their tax assessment, accounting and/or collection data. The principal use of this bank is to provide immediate responses to enquiries received at any tax services office from individual tax filers and their authorized representatives. Access will not be permitted without adequate proof of identification, including Social Insurance Number and/or authority. New Rapid files are created every calendar year and updated as activity occurs in the "parent" files.
Consistent Uses: The principal use of this bank is to support the audit programs, enforcement procedures, and required collection actions, and to respond to tax filers' enquiries regarding their income tax affairs. Selected information from this bank is shared under approved sharing agreements with various provincial and federal authorities. Information received from employers and other sources is used to verify, for subsequent adjustment where necessary, income and deduction data reported by a tax filer.
Retention and Disposal Standards: Where a new file is created, the old file is destroyed.
RDA Number: 92/006
Related Record Number: CRA ABB 191 & CRA ABB 192
TBS Registration: 003540
Bank Number: CRA PPU 045

Taxation Taxpayer Master File
Description: This bank serves as a depository for information on individuals, i.e., name, address, account number, and tax data. The tax data is available as current information, which commences with the 1987 year, and historic information, which commences with the 1978 year. Access will not be permitted without the necessary authority and/or adequate proof of identification, including a Social Insurance Number and signature.
Class of Individuals: Individual tax filers.
Purpose: This bank provides statistical data for several analysis and support systems; provides and maintains a uniform account number system for tax filer identification by using the Temporary Taxation Number or Social Insurance Number, which is used in Canada by the Central Index; and enables the Canada Revenue Agency to administer, under the approved authority, the Employment Insurance Act and Canada Pension Plan Act. Social Insurance Numbers may be used to match information slips filed by employers and payers such as banks, trustees, executors and administrators with returns in this bank, for the purpose of income verification and identification of people who have not filed an income tax return. The information in this bank concerns persons who have filed a tax return for a given year. The principal use of this bank is to access T1 individual tax return information. Identification and income data is provided to federal, provincial and territorial programs. Use of selected information from this bank is made by Statistics Canada in light of entitlements prescribed in the Statistics Act.
Consistent Uses: The principal use of this bank is to support various programs, and to respond to enquiries originating directly from clients and/or from authorized representatives regarding their clients' income tax affairs.
Retention and Disposal Standards: The retention period for this information varies according to the record retention and disposal schedules of the subject files in which they are maintained. For the specific amount of time that these records are retained by the Canada Revenue Agency, contact the CRA ATIP Co-ordinator.
RDA Number: 92/006, 92/005
Related Record Number: CRA ABB 171 and CRA ABB 276
TBS Registration: 003537
Bank Number: CRA PPU 040

Tax filer Representative Identification System (TRIS) Databank
Description: This system has two separate databanks that serve as depositories for information pertaining to tax filer representatives. The first databank contains information on legal and authorized representatives (individuals, third parties, and corporations) to whom the CRA has been authorized, by the respective client(s) or by the courts, to release confidential tax filer information upon request. For an authorized representative to be entered into the databank, clients must provide either a properly completed and signed consent form or a letter of authorization. For a legal representative to be entered into the databank, the client or representative must provide legal documentation identifying that person as the legal representative (holder of a power of attorney, executor of a will, administrator of an estate, etc.). The second databank contains specific information related to trustees in bankruptcy and tax discounters. These individuals and corporations are not authorized to have access to confidential tax filer information unless it has been granted by their respective clients and has been entered into the first databank.
Class of Individuals: Individuals and corporations.
Purpose: The purpose of the databanks is to maintain an up-to-date electronic record of authorized tax filer representatives, trustees in bankruptcy, and discounters for use by authorized agency staff.
Consistent Uses: This first data bank enables authorized employees to verify and respond to third party enquiries by verifying that they are authorized representatives. The second data bank is used by various CRA systems and personnel for various processing purposes.
Retention and Disposal Standards: The information on this database will be retained indefinitely or until such time as a client authorizes that it be modified or deleted.
RDA Number: 92/006
Related Record Number: CRA ABB 780, CRA ABB 222, CRA ABB 126, CRA ABB 765 and CRA ABB 139
TBS Registration: 004467
Bank Number: CRA PPU 175

Visitors Application for Rebate of Goods and Services Tax (GST)/Harmonized Sales Tax (HST) on Short‑Term Accommodation and Goods Purchased in Canada
Description: This bank contains information on individuals or corporations who filed an application for a rebate of the Goods and Services Tax/Harmonized Sales Tax on short‑term accommodation and goods purchased while in Canada. These parties include worldwide visitors to Canada as well as foreign and/or domestic tour operators, convention organizers or travel agents. The information may include family or business names and addresses, tourist travel expenditures, visit dates, and the amount of GST/HST rebated on short‑term accommodation and goods purchased while in Canada.
Class of Individuals: Visitors to Canada, tour operators, convention organizers, travel agents, or authorized representatives. This bank includes both corporate and personal information.
Purpose: This bank is used to store personal information that will be used in the administration of the Visitors Rebate Program / Foreign Convention and Tour Incentive Program and to identify spending, filing patterns, trends, and other statistical information.
Consistent Uses: Information in this bank, subject to a formal federal‑provincial harmonization agreement, may also be shared with provincial authorities involved in the administration of the Goods and Services Tax/Harmonized Sales Tax Programs.
Retention and Disposal Standards: Records are maintained for a period of two years and then destroyed.
RDA Number: 97/033
Related Record Number: CRA ABB 129
TBS Registration: 003118
Bank Number: CRA PPU 106

Compliance Programs Branch

Competent Authority Cases
Description: Competent Authority Cases are records of taxpayer requests for assistance with respect to international taxation issues under the Advance Pricing Arrangement and Mutual Agreement Procedures Programs. These records contain information provided by a foreign country, the Canada Revenue Agency, taxpayers and/or their representatives. Access will be provided upon proof of identification including name, address, and Social Insurance Number and/or, in the case of a representative, proof of authorization.
Class of Individuals: Taxpayers subjected to actual or potential double taxation or taxation not in accordance with the convention.
Purpose: The information is compiled to discuss and resolve competent authority cases as well as to negotiate Advance Pricing Arrangements.
Consistent Uses: Information may be used to deal with cases having the same general fact pattern to ensure consistency and fairness. Information may be disclosed to foreign governments, provincial governments, or other federal government departments/agencies to the extent that it is relevant in dealing with a particular taxpayer's international tax issues.
Retention and Disposal Standards: Records in this bank are retained indefinitely.
RDA Number: 92/007
Related Record Number: CRA CPB 261
TBS Registration: 002021
Bank Number: CRA PPU 085

Referrals to Criminal Investigations
Description: This information bank consists of reports describing suspected violations of the Excise tax Act, Income Tax Act and other related legislation Coverage is restricted to persons and/ or companies suspected of having committed an offence under the Excise Tax Act, Income Tax Act and other related legislation. This bank is automated and managed by the Audit Information Management System (AIMS)
Class of Individuals: Persons who have been or are suspected of being involved in non-compliance, tax evasion, and fraud with respect to the Excise Tax Act, Income Tax Act, and other related legislation.
Purpose: The purpose of this bank is to maintain records pertinent to the enforcement and the administration of the Excise Tax Act, Income Tax Act, and other related laws.
Consistent Uses: The information is used primarily to investigate potential alleged or known violations of the Excise Tax Act, Income Tax Act, and other related legislation. Information in this bank, subject to a formal federal-provincial harmonization agreement, may also be shared with provincial authorities involved in the enforcement and administration of the Goods and Services Tax.
Retention and Disposal Standards: Reports relating to the Excise Tax Act, and Income Tax Act are retained for five years after the date a case is closed or all appeal periods have expired, whichever is later. .
RDA Number: 93/004 (under review)
Related Record Number: CRA CPB 820
TBS Registration: 002752
Bank Number: CRA PPU 095

Electronic Waiver on Withholding (EWoW) System
Description: A mainframe "expert" system database, which is used daily by field officers to process requests for waivers of withholding tax. These requests are received from either nonresident persons under sections 102, 105, or 805 of the Income Tax Regulations, or Canadian residents seeking a tax waiver under the Overseas Employment Tax Credit (OETC) program. Under the "Undue Hardship" provision found at subsection 153(1.1) of the Income Tax Act, the Minister may reduce the withholding required if the waiver applicant can demonstrate that the withholding required is in excess of the tax liability to Canada. Names and addresses of applicants and their respective payers or employers, amounts paid for self-employed or employment service days spent in Canada and outside Canada during the term of a contract, and expenses claimed and treaty exemptions claimed (non-residents) are some of the pieces of information kept in the database.
Class of Individuals: Non-resident persons providing employment services in Canada, non-resident persons carrying on business in Canada through a permanent establishment, and Canadian residents working overseas for Canadian employers.
Purpose: The information is compiled and reviewed in accordance with each new waiver application under the "Undue Hardship" provision. Current service information may be linked with historical data to help officers determine whether a waiver should be accorded the applicant. Prior to the issuance of a waiver, officers ensure that applicants have complied with their Canadian income tax requirements and responsibilities.
Consistent Uses: Information is used daily as part of processing procedures as well as for trend analysis, program enhancement and potential enforcement projects, including matching with T1 and T2 processing systems.
Retention and Disposal Standards: The database was created in 1996 and records have not been deleted since then. Since historic records are used to review current waiver requests, disposal dates have not been considered.
RDA Number: 92/007
Related Record Number: CRA CPB 189
TBS Registration: 004465
Bank Number: CRA PPU 098

Foreign Reporting Requirements (FRR) Management System
Description: The FRR Management System is a database that contains information captured from the following returns filed by taxpayers: T1134AInformation Return Relating to Foreign Affiliates that are not Controlled Foreign Affiliates; T1134BInformation Return Relating to Controlled Foreign Affiliates; T1135-Foreign Income Verification Statement; T1141-Information Return in Respect of Transfers and Loans to a Non-Resident Trust; T1142-Information Return in Respect of Distributions From and Indebtedness to a Non-Resident Trust; T106-Information Return of Non-Arm's Length Transactions with Non-Residents. The FRR Management System is a PC-based database that is a repository for the information captured from the above forms, including foreign affiliate financial statements that are filed by taxpayers with forms T1134A and T1134B. The FRR Management System retains the following personal information: full name, home mailing address, account numbers (Social Insurance Number, CRA issued business number, trust number or partnership number), loan information, net income, revenue, foreign accrual property income, foreign investment amounts and types, foreign entity transaction information, foreign asset information, and foreign trust information.
Class of Individuals: Canadian taxpayers and individuals representing corporations, trusts and partnerships who have investments outside Canada or transactions with certain offshore entities and who have completed and filed the noted forms; non-resident individuals with whom Canadian taxpayers filing the returns have transactions or investments.
Purpose: The information is collected under a legislative requirement to file an information return under one of sections 233.1, 233.2, 233.3, 233.4 or 233.6 of the Income Tax Act. The foreign reporting requirements are part of the Government's overall strategy to address the issue of tax havens and ensure that Canadian residents report income earned outside Canada. Information in relation to offshore trusts, foreign affiliates, foreign accrual property income and assets held outside Canada is obtained from these returns and entered into the FRR Management System. The information enables the CRA to review income reported from offshore investments held by Canadians, thereby improving the ability to preserve the integrity of the Canadian income tax base.
Consistent Uses: Financial and personal information obtained about residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. The information is also disclosed to authorized audit staff of CRA tax services offices for use in specific audits and as a workload development tool. The International Tax Strategy Division of the CRA obtains the data for analysis and input into the Computer Assisted Audit Selection/Audit Report Generator Online (CAAS/ARGO) system. The Statistics Division of the CRA also receives the data and provides it to Statistics Canada for statistical analysis and to the Department of Finance for fiscal policy development under a memorandum of understanding with each of those departments. During some of these processes, data is matched to information already maintained by the CRA for risk assessment purposes, i.e., to select files for audit where there is tax at risk. This information includes personal tax returns and other data filed by taxpayers such as corporate tax returns and election forms.
Retention and Disposal Standards: The information is retained for six years after receipt and then destroyed.
RDA Number: 92/006
Related Record Number: CRA CPB 295 and CRA CPB 261
TBS Registration: 006321
Bank Number: CRA PPU 205

Non‑Compliance Identification Research Data
Description: This bank contains information relating to financial transactions by individuals, including their names and addresses. It is used to assist in audit, investigative, and other compliance actions taken under the Income Tax Act and Excise Tax Act.
Class of Individuals: Taxpayers.
Purpose: The purpose is to detect non‑filers of income tax and information returns, confirm the correctness of reported taxable income, and analyse and identify compliance trends, emerging issues and the factors underlying non-compliance behaviour. The information includes publicly available data obtained from federal, provincial, and municipal governments for data-matching purposes, such as shipping lists, Canadian civil aircraft registrations, provincial sales tax information, property assessments, vehicle registries, municipal building permits, business licenses, and business and city directories. It also includes information on some federal government subsidy and incentive programs as well as information obtained in confidence from a variety of other sources in the public sector, such as marketing and distribution boards, colleges, and school boards. Some information is also obtained from the business and commercial sector regarding the purchase of goods and services, such as the delivery of raw materials, removal of waste products, provision of security services, and freelance, professional, and administrative services. Once organized for a compliance action, this personal information becomes part of this bank and is normally retrievable by name and some other personal identifier. Some of the information in this bank may subsequently be transferred to other established personal information banks. Access will not be permitted without the necessary authority
Consistent Uses: Some of the information in this bank, subject to formal agreements, may be shared with federal and provincial authorities involved in individual enforcement and administrative compliance activities. There are currently data-matching activities with Agriculture Canada, the Province of Ontario, and the Province of British Columbia.
Retention and Disposal Standards: The retention period varies according to the record schedules of the general subject files in which they are stored.
RDA Number: 93/004
Related Record Number: CRA CPB 181
TBS Registration: 003542
Bank Number: CRA PPU 025

Non-Resident and Emigrant Dispositions Database (NEDD)
Description: Presently a stand alone database, NEDD is now being developed for mainframe applications as a national database for the use of tax services offices across the country for the purpose of collecting data on non-resident and emigrant dispositions of taxable Canadian property (section 116 of the Income Tax Act). Section 116 requires non-residents to notify the Minister of dispositions of certain property. Where appropriate withholding tax is remitted, the Minister will issue a certificate of compliance to the non-resident vendor and purchaser. NEDD electronically captures data relating to the disposition of property, searches and retrieves records that were previously created, and prints the section 116 certificates of compliance. NEDD also contains features such as automatic tax calculations and letter templates. NEDD produces a variety of lists, statistical reports, and a current inventory report. Records include the vendor of property, purchaser of property, proceeds of disposition, adjusted cost base of property, tax collected, security arranged, adjustments to tax reported, treaty exemptions, identification numbers (SIN, TTN, BN, or trust account number), and description of property, including address. Identification numbers are matched with CRA internal systems to obtain names and addresses.
Class of Individuals: Non-resident individuals, corporations, trusts, and partnerships who dispose of taxable Canadian property.
Purpose: The information is compiled to review non-residents' requests for certificates of compliance and to issue the certificates.
Consistent Uses: Information is used for analysis, program enhancement, and potential enforcement projects through matching with the T1, Cortax, and TRIS systems to identify non-filers. In addition, matching is conducted with other internal and external sources to promote compliance with the section 116 requirements.
Retention and Disposal Standards: Information is retained indefinitely.
RDA Number: 92/007
Related Record Number: CRA CPB 189
TBS Registration: 005094
Bank Number: CRA PPU 111

Non-Resident Source Deductions (NRSD) System
Description: This information bank contains financial and non-financial transactions related to non-resident tax withheld and remitted by Canadian payers and agents on the incomes paid to non-residents of Canada under Part XIII of the Income Tax Act, and the reporting of the amounts withheld on NR4 information returns. This bank also contains information on withholding tax assessments against non-resident persons. Records include information on: tax remittances on tax assessments plus penalties and interest levied for the failure to deduct or remit withholding tax; late remitting penalties; NR4 late filing penalties; withholding tax refunds; NR5 elections for a reduction in Part XIII tax on pensions or similar income under section 809 of the Income Tax Regulations; and NR6  undertakings to file income tax returns by non-residents receiving rents from real property or timber royalties under subsection 216(4) of the Income Tax Act.
Class of Individuals: Canadian payers and agents who make payments to non-residents of Canada for incomes such as interest dividends, rents, royalties, and pensions. Non-resident persons that have been assessed Part XIII tax and/or have submitted NR5 elections or NR6 undertakings.
Purpose: The purpose of this bank is to maintain account information on non-resident withholding tax remittances made by Canadian payers and the reconciliation of these remittances with NR4 returns filed. It also contains the information submitted on NR5 elections and NR6 undertakings.
Consistent Uses: This information is used for the purpose of enforcement and compliance with the administrative requirements of Part XIII of the Income Tax Act, including matching NR6 Undertakings with the T1 and T2 Processing systems.
Retention and Disposal Standards: Information on transactions is maintained from the 1994 taxation year. There is no disposal of information stored on the NRSD system. Rather, the most current information is kept readily available while information, which dates over three years, is stored in a different database within the NRSD system as archived data. This archived data can be retrieved at any time.
RDA Number: 92/006
Related Record Number: CRA CPB 189
TBS Registration: 004464
Bank Number: CRA PPU 094

Tax Avoidance Cases
Description: This bank contains information relating to taxpayers involved in arrangements, which were examined or are under examination to determine if tax was avoided. Records of the status of active examinations and the results of completed cases are included. Access will not be permitted without the necessary authority and/ or adequate proof of identification, including a Personal Records Identifier (PRI) and signature.
Class of Individuals: Taxpayers who are or have been under examination for tax avoidance.
Purpose: The information is obtained to identify and examine tax avoidance arrangements and to take remedial action as required, by reassessment under the existing legislation, by recommending amendments to the law or by recommending changes in administrative procedures and practices.
Consistent Uses: The records will or may also be used by the Appeals Branch for addressing objections or litigating cases in court; for accumulating information to be used by the Department of Finance in justifying or addressing legislative amendments; for accumulating information to be used by the Tax Avoidance function or Training and Learning Directorate in designing training materials or courses for auditors; for setting or revising policies or procedures by the Tax Avoidance function or other Audit areas.
Retention and Disposal Standards: Records are maintained for three years after a case is closed or the expiration of all appeal periods, whichever is later.
RDA Number: 93/004
Related Record Number: CRA CPB 256
TBS Registration: 002016
Bank Number: CRA PPU 035

Tax Evasion Cases
Description: This information bank contains information relating to the personal and financial characteristics of taxpayers who are, or have been, under investigation for tax evasion. Records of the status of active investigations, completed cases and their results, and current investigative projects may be subjected to data matching.
Class of Individuals: Taxpayers who are or have been under investigation for tax evasion.
Purpose: The bank is maintained to investigate cases of tax evasion.
Consistent Uses: Personal information may be used to obtain the legal documents necessary at each stage of the investigation and prosecution, such as search warrants, general warrants, and affidavits.
Retention and Disposal Standards: Records in this bank are maintained for five years after the date a case is closed or the expiration of all appeal periods, whichever is later.
RDA Number: 93/004
Related Record Number: CRA CPB 820
TBS Registration: 002015
Bank Number: CRA PPU 030

Finance and Administration Branch

Activity Management and Costing Databank
Description: Data contained in this bank pertain to weekly activities performed by each employee and include data (in terms of time and cost) by activity, organization, and project/case, plus non‑compliance and unreported time/production reports.
Class of Individuals: Individuals identified in this bank are all employees of the Canada Revenue Agency, as well as staff members who have been engaged under personal service contracts.
Purpose: The purpose of this information bank is to maintain production utilization data, in terms of time and cost, on all continuing agency employees as well as term/casual employees and staff members who have been engaged under personal service contracts. This bank is used to provide managers and management information systems with information regarding production time and cost of departmental employees and contract staff through a series of reports. Access will not be permitted without adequate proof of identification and/or authority.
Consistent Uses: Agency managers use data and information from this bank to analyse employee activity and determine associated costs. For example, the bank can provide decision support for work assignment and work distribution within a given organization. Data from this bank can also be used as an input to decisions on how best to allocate subsequent years' resources for a given organization.
Retention and Disposal Standards: Input records in this bank are maintained for two years and then destroyed.
RDA Number: 98/005
Related Record Number: CRA FAB 006
TBS Registration: 006401
Bank Number: CRA PPU 217

Internal Investigations
Description: This bank contains administrative investigation reports and correspondence between officials of the Canada Revenue Agency with respect to whether an allegation against an employee is founded or unfounded.
Class of Individuals: Current or former employees of the Canada Revenue Agency as well as other employees or members of the general public interviewed in the course of such investigations.
Purpose: The purpose of this bank is to record all information concerning any alleged or suspected violation of Canada Revenue Agency policies, codes, guidelines or legislation or of other laws that could adversely affect the interests of the Agency. The bank also contains notes of interviews with employees or members of the general public interviewed in the course of such investigations. This information is used to determine an appropriate course of action, including recovery of funds owed to the Crown, disciplinary action against individuals or prosecution against individuals to comply with the Financial Administration Act, the Treasury Board Policy on Losses of Money and Offences and Other Illegal Acts Against the Crown, and the Canada Revenue Agency Policy on Terms and Conditions of Employment.
Consistent Uses: Information contained in this bank may be provided to the Royal Canadian Mounted Police, enforcement or investigation agencies prescribed by other related legislation, and the Department of Justice. Information may also be provided to the Personnel Security Screening Services for the purposes of assessing reliability
Retention and Disposal Standards: Files are retained for seven years after case is closed and then destroyed.
RDA Number: Under development
Related Record Number: CRA FAB 580
TBS Registration: 006444
Bank Number: CRA PPU 215

Losses of Money and Damage Claims By and Against the Crown
Description: This bank contains the names and addresses of persons involved in damage claims, losses of money, including defalcations, and describes the circumstances in each case.
Class of Individuals: Agency employees and members of the general public.
Purpose: The purpose of this bank is to maintain information involving claims by and against the Crown, losses of money suffered by her Majesty, and offences and other illegal acts against the Crown. The data is used to determine an equitable settlement in each case, and information may be provided to the Treasury Board, the RCMP, and the Department of Justice and may be used in the public accounts.
Consistent Uses: The data is used to produce the public accounts reporting, answer enquiries, and take corrective measures when deemed necessary.
Retention and Disposal Standards: Individual files are maintained until a case comes to a conclusion. The information is then transferred to an amalgamated file that is retained for five years. At the end of the retention period, files are archived on DVD.
RDA Number: 99/004
Related Record Number: CRA FAB 420
TBS Registration: 000017
Bank Number: CRA PPU 067

Human Resources Branch

Customs Inspector Test
Description:   This bank contains the results of ability tests taken by individuals who are considered in the selection of candidates to fill positions as Customs Inspectors with the CRA. 
Class of Individuals: All individuals seeking Customs Inspectors positions with the CRA.  Access will not be permitted without adequate proof of identification and/or authority. 
Purpose: This bank is used to compile test results for use in the selection of candidates to fill positions as Customs Inspectors with the Agency. 
Consistent Uses:  Test results may have to be disclosed for recourse purposes.  Data in this bank is used for statistical analysis and for research purposes.  When used for these purposes, information in this bank is combined with that contained in standard bank CRA PSE 902. 
Retention and Disposal Standards:  Records are retained indefinitely since test results may be valid indefinitely. 
RDA Number:  98/005 
Related Record Number:   CRA PSE 902
TBS Registration:  002195 
Bank Number:   CRA PPU 075

Independent Third Party Review (ITPR) Case File
Description: This bank contains information on complaints concerning staffing decisions lodged by employees of the Agency or the Public Service using the Canada Revenue Agency's ITPR recourse mechanism, i.e., request for ITPR and supporting documentation; relevant information from the parties to the complaint; external reviewers' case documents and decision reports; and information on the application of corrective measures where applicable. This bank also contains information on complaints related to employee terminations or demotions; and decision reports by third parties.
Class of Individuals: Employees or members of the Public Service, in the case of staffing complaints, who were party to a human resources management decision for which ITPR is an acceptable recourse mechanism.
Purpose: The purpose of this bank is to address issues concerning non-disciplinary terminations or demotions of indeterminate employees due to incapacity, incompetence, or abandonment of a position and staffing issues in the following circumstances (excluding EC staffing): entry into an apprenticeship program; permanent promotions without a selection process; and steps taken during the placement phase of an internal selection process leading to a promotion; involuntary layoff of indeterminate employees (for employees who do not have access to the Public Service Staff Relations Board).
Consistent Uses: Personal information is used by the independent third party reviewers, the Office of Dispute Management, and applicable Human Resources officials to review a complaint lodged by individuals and to monitor the ITPR process.
Retention and Disposal Standards: ITPR case files are retained for two years after being closed and are then destroyed.
RDA Number: 98/005
Related Record Number: CRA PRN 926
TBS Registration: 004466
Bank Number: CRA PPU 110

Standardized Assessment Results
Description: The bank contains the results of assessments of job applicants and employees obtained through the administration of corporate standardized assessment tools and any related recourse mechanism, including the Supervisory In-Basket Exercise, Wonderlic Personnel Test, Observe and Attest, and other standardized assessment tools for the evaluation of various qualifications and organizational, behavioural, and technical competencies.
Class of Individuals: Employees of the CRA and members of the public.
Purpose: To compile assessment results for use in the selection of candidates for appointments, career management, performance management, human resources planning, and the development of individual learning plans in the CRA.
Consistent Uses: Internal and external third party reviewers, Human Resources advisors, managers, Resourcing Division, for analysis and research.
Retention and Disposal Standards: Hard copy records are kept for two years from the date of the last administrative action and are then destroyed by CRA.  Electronicrecords may be retained indefinitely since test results may be valid indefinitely.
RDA Number: 98/005
Related Record Number: CRA PRN 921
TBS Registration: 005108
Bank Number: CRA PPU 120

Information Technology Branch

Public Key Infrastructure (PKI) External Client Identification (ADDITION)
Description: PKI certificates are used to enable secure online transactions with external partners to CRA. As per the CRA certificate authority external certificate policy (CRA ca cp – external), the identity of individuals conducting business with the CRA must be verified prior to issuance of PKI certificates which enable secure online transactions. The information may be collected in paper or electronic format and may include protected information such as organizations name, employee names, and partial dates of birth, email addresses, or other valid identification documents. Only names and email addresses are published to the x.500 directory.
Class of Individuals: Representatives from institutions.
Consistent Uses: The information gathered prior to the issuance of PKI certificates is for identification and authentication purposes only.
Retention and Disposal Standards: All records containing sensitive plain-text information are stored in accordance with the Government Security Policy (GSP). CRA correspondence (Subscribers' Agreements and any identification and authentication information) and reports are archived for a minimum of six years. All records are considered Protected B and destroyed as per guidelines.
RDA Number: 98/001
RelatedRecord Number: CRA ABB 345
TBS Registration: 004486
Bank Number: CRA PPU 165

Legislative Policy and Regulatory Affairs Branch

Application for licences under the provisions of the Excise Tax Act and the Excise Act the Excise Act
Description: Information on the licensing of taxpayers under the Excise Tax Act (applications for an Excise Tax Licence, Wholesaler's Tax Licence and under the Excise Act applications for a Brewer's Licence, Distiller's Licence, Bonding Warehouse Licence, Pharmacist's Licence, Bonded Manufacturer's Licence, Tobacco and Cigar Manufacturer's Licence, Tobacco Packer's Licence, and Chemical Still Licence and the Excise Act, 2001 applications for a Spirits Licence, Wine Licence, Tobacco Licence, Excise Warehouse Licence, Tobacco Dealer's Licence, Special Excise Warehouse Licence, Duty-Free Shop Licence and User's Licence, as well as ferment-on-premises, user's alcohol and specially denatured alcohol registrations. Data include the names of sole proprietors, names of partners in a partnership, names of authorized corporate officers, contact persons names and titles, personal addresses and telephone numbers, and official language preference for corresponding with the Agency. The bank includes both corporate and personal information.
Class of Individuals: Sole proprietorships, partners in a partnership, authorized corporate officers, and contact persons.
Purpose: This bank is required to store personal information on taxpayers licensed under the Excise Tax Act Excise Act, 2001 and Excise Act for the administrative purpose of creating and maintaining the tax roll.
Consistent Uses: This information is used to assess applicants' eligibility and the type of licences required/requested. It is also used to establish internal accounting records from which personalized tax returns are prepared and mailed to taxpayers and on which details of the amount of tax paid or payable are maintained. Other uses include the generation of mailing lists for technical materials, information bulletins, and similar materials. This information is never disclosed, other than to specific persons for uses specifically authorized under the Excise Act Excise Act, 2001 and Excise Tax Act.
Retention and Disposal Standards: Active licensee information is kept on an ongoing basis. Records on individuals who have ceased to be licensed are maintained for a period of five years.
RDA Number: Under development
Related Record Number: CRA ABB 025, CRA ABB 130
TBS Registration: 003128
Bank Number: CRA PPU 062

Canada Pension Plan and Employment Insurance Rulings Documents
Description: This bank contains Agency forms such as the CPT‑1, and working papers and related documents such as contracts, statements from workers and payers, etc. that were used in making each individual ruling. Access will not be permitted without the necessary authorization and/or proof of identification, including a Social Insurance Number and signature.
Class of Individuals: Individual workers and employers.
Purpose: The purpose of this bank is to record rulings issued by Canada Revenue Agency officials as to whether individuals are in pensionable or insurable employment under the Canada Pension Plan Act or Employment Insurance Act, respectively. The rulings process is not only necessary for the identification and collection of the related premium and contribution payments but also for Human Resources and Skills Development Canada (HRSDC) to determine whether a worker is eligible for Employment Insurance Benefits and eventual Canada Pension Plan benefits.
Consistent Uses: This data bank enables authorized employees to access the history of a previous CPP/EI ruling in order to review for possible duplicate ruling requests, and also to review the file for assistance on another ruling request filed by the same worker or payer.
Retention and Disposal Standards: Records are maintained for a period of four years (the current year and three subsequent years) and then destroyed.
RDA Number: 92/006
Related Record Number: CRA TSB 187
TBS Registration: 002020
Bank Number: CRA PPU 070

Excise and GST/HST Letters (Headquarters and tax services offices)
Description: This bank contains correspondence/replies prepared by Headquarters officers and officers in the tax services offices sent to GST/HST registrants or claimants, softwood lumber products export charge registrants and excise tax and excise duty licensees in response to their requests regarding the interpretation of a section, subsection, etc., of the Excise Tax Act, Softwood Lumber Products Export Charge Act, 2006, Excise Act and Excise Act, 2001  particularly concerning the Goods and Services Tax (GST), Harmonized Sales Tax (HST), excise duty, and excise tax. These letters are stored electronically in chronological order.
Class of Individuals: GST/HST registrants and claimants, softwood lumber products export charge registrants and excise duty and excise tax licensees.
Purpose: The purpose of this bank is to conduct quality assurance of correspondence addressed to GST/HST registrants and excise tax licensees. This bank is also used as a research tool for officers required to answer/interpret the Act. A "severed" bank of the Headquarters rulings is also available, for a fee, to tax publishers.
Consistent Uses: This bank is used as a source of information for the creation of policy guidelines, information bulletins, and internal training materials. This information is never disclosed (except in severed form), other than to specific persons for uses specifically authorized under the Excise Act, the Excise Act, 2001 Softwood Lumber Products Export Charge Act, 2006 and Excise Tax Act.
Retention and Disposal Standards: The severed letters are kept on the CRA network. RDA Number: 97/033
Related Record Number: CRA LPRAB 800 and CRA LPRAB 815
TBS Registration: 003777
Bank Number: CRA PPU 092

Income Tax Rulings Subject Matter Files
Description: This bank contains correspondence received from individuals requesting an interpretation of a section, subsection, etc. of the Income Tax Act or another law related thereto, and the replies sent by the CRA.
Class of Individuals: Members of the general public.
Purpose: The purpose of the bank is to file correspondence to and from taxpayers on matters related to the Income Tax Act and Regulations. This bank is used for records retention and maintenance only. Access to a record will be provided upon proof of identification, including name, address, signature and Social Insurance Number. In some instances, correspondence may be filed in the name of the taxpayer's representative. In these cases, the name and address of the representative should also be included on the Record Access Request Form. The subject matter and date of the requested correspondence is also required.
Consistent Uses: This bank is used for records retention and maintenance only.
Retention and Disposal Standards: Records in this bank are maintained for seven years.
RDA Number: 93/007
Related Record Number: CRA LPRAB 041, CRA LPRAB 046 and CRA LPRAB 049
TBS Registration: 003538
Bank Number: CRA PPU 090

Charities Directorate T3010A Annual Information Return
Description: This bank contains information on the directors/trustees of registered charities; this information must be provided to the Charities Directorate of the Canada Revenue Agency (CRA) on an annual basis. This information, as well as information related to the operation of the charities, including financial data, is deemed necessary to facilitate the administration and enforcement of the Income Tax Act. The personal information collected on members of governing bodies includes last name, first name, initial, date of birth, complete mailing address, home telephone number, title of position within a charity's governing body, whether or not they were directors/trustees at year end and whether or not directors/trustees are at arm's length from other directors/trustees of the same charity (arm's length is a tax concept that describes a relationship in which parties act independently of each another).
Class of Individuals: Any individual who holds a position on the governing body of a Canadian registered charity.
Purpose: In accordance with the Income Tax Act, registered charities are required to provide the CRA with operational information annually. This information is submitted on Tax Form T3010. This information, some of which is confidential, is required to facilitate the administration and enforcement of the Income Tax Act. Form T3010 is used by the Charities Directorate of the CRA to assess a charity's operations and ensure that they are complying with the requirements of the Income Tax Act. If the return reveals that the charity presents compliance issues, the Directorate may engage in a series of activities, including outreach/education on how to comply with regulations or a more thorough investigation of the charity's activities, after which various sanctions could be applied, up to and including revocation of registered status. The T3010 information is stored in the Charities Assessing and Registration (CARE) system. CARE is a mainframe system maintained by the Information Technology Branch (ITB) of the CRA on behalf of the Charities Directorate. It is internal to the CRA and does not have linkages to external systems.
Consistent Uses: This information is disclosed (see below) in accordance with the Income Tax Act. There are no other uses of the information. Disclosure: The public information portion of the T3010 Return as well as the information pertaining to directors or trustees which is limited to their full name, position in the charity, whether or not they were a director/trustee at year end and arm's length status. This information is available to the public and other government agencies on request (see below) and on the Charities' Web site. 1. T3010 Ad Hoc Reports/Data Extracts are disclosed to the public upon request, in accordance with subsection 149.1(15) of the Income Tax Act (public information only). 2. Photocopied T3010 Information Returns are disclosed to the public upon request (public information only). 3. T3010 information is disclosed to Statistics Canada and the Department of Finance bi-annually (all information). 4. T3010 information is disclosed where the release of any or all of the information is permitted by law under subsection 241 of the Income Tax Act.
Retention and Disposal Standards: The paper copies of charity returns are retained for six years. Once a Records Disposition Authority has been obtained, they are destroyed. We are currently working to apply the same retention and disposal standard to the electronic information stored within CARE.
RDA Number: 93/019.
Related Record Number: CRA LPRAB 290
TBS Registration: 005859
Bank Number: CRA PPU 200

Regional Operations

Requests for Refund of Federal Excise Tax on Gasoline
Description: Data include information on each claimant, namely claimant's name, registered charity's or athletic association's names, address, telephone number, tax registration number, employer's Corporation Account (CORTAX) issued by the Canada Revenue Agency Account where applicable, claimant's status and type, official language preference for corresponding with the Agency, and information about amount of refund claimed and paid.
Class of Individuals: Handicapped persons medically certified, to the extent that public transportation is hazardous to their health; and Canadian charitable organizations or Canadian amateur athletic associations registered with the Canada Revenue Agency who have filed a claim for a gasoline tax refund. These files include both personal and corporate information.
Purpose: This bank exists for the purpose of refunding individuals or registered bodies making application under the Excise Tax Act with respect to federal excise tax paid on gasoline. The bank is used for the purpose of examining individual claims for gasoline excise tax refunds and may be used to inspect claimant's receipts and supporting documents related to such claims.
Consistent Uses: This information is used to assess eligibility for refunds and to calculate the amount of refunds. It is also used to establish internal accounting records on which details of the amount of tax paid or payable are maintained. Other uses for the data include the generation of mailing lists for technical materials, information bulletins and similar materials. This information is never disclosed, other than to specific persons for uses specifically authorized under the Excise Act and Excise Tax Act.
Retention and Disposal Standards: Each claim is retained for a period of seven years and then destroyed.
RDA Number: Under development.
Related Record Number: CRA LPRAB 050
TBS Registration: 003149
Bank Number: CRA PPU 051

Public Affairs Branch

Taxpayer Services and Debt Management Branch

Debts Written Off as Uncollectible
Description: Data include names, nature and amount of debts, the results of collection actions taken, descriptions of assets, and disposition of proceeds.
Class of Individuals: Members of the general public.
Purpose: The purpose of this bank is to maintain a record of firms and individuals owing a debt to the Crown in cases where all appropriate collection action has not resulted in successful collection of the debt. The bank is used by the Tax Services Office Uncollectible Debts Review Committee to approve recommendations for authority to delete accounts under existing legislation. The forms are presented to the Minister or a person authorized by the Minister, as appropriate, depending on the amount, for written authorization to write off accounts.
Consistent Uses: This databank enables the Tax Services Office Uncollectible Debts Review Committee to approve recommendations for authority to delete accounts under existing legislation.
Retention and Disposal Standards: Case files are retained for six years after an action is completed and are then destroyed. Copies of form (E157T1520) Recommendation for Write‑Off of Uncollectible Accounts are retained for a period of two years following the last administrative action.
RDA Number: 92/006
Related Record Number: CRA TSB 190
TBS Registration: 000016
Bank Number: CRA PPU 060

Individual (T1) Tax Arrears – Collection Action
Description: Information on the implementation of Agency policies and procedures for collection of duties and taxes, specific client accounts, statistical information for inclusion in annual reports, and refunds of taxes paid. The bank consists of collections made, internal instructions, debits and credits by client name, statistical files on outstanding arrears, fiscal year reports, summary of trial balances, computer-generated printouts, records of delinquent collection cases, and information relating to assessments raised by collections. The information contained in the centralized individual accounting and collection system (T1) computer file is sent electronically to the Revenue Enforcement Management Information Tracking System (REMITS), for use by Collection Call Centre agents in resolving individual (T1) tax arrears. Agents record details of actions taken in the REMITS: List of Activities. Accounts whose tax arrears are not resolved at the Collections Call Centre are either immediately or eventually transferred to the Automated Collections and Source Deductions Enforcement System (ACSES) for action by tax services office collection officers who note details of actions taken and/or planned based on information gathered from audits, third parties, legal opinions, court actions, personal contact, etc. In cases where such information is voluminous, or necessarily includes the retention of documents, the printout information may be supplemented with a collection file or docket. Access to this information in ACSES will be permitted where there is adequate proof of identification, including Social Insurance Number, signature and/or authority.
Class of Individuals: Licensee companies and individual tax filers.
Purpose: The purpose of the bank is to maintain records that support and document collection activity. The information is used by collection officers in their enforcement duties regarding payment of taxes in cases where accounts have been referred to a tax services office for collection action. Information pertaining to a tax filer's indebtedness may be included in documentation issued to third parties indebted to the client and the courts, to facilitate attachment.
Consistent Uses: This databank enables authorized employees to access the history of a collections account to facilitate collection action.
Retention and Disposal Standards: Information in this bank is retained for two years after an account is paid in full and archived for a further two years on tape, at which time it is destroyed.
RDA Number: 92/005 and 92/006
Related Record Number: CRA TSB 190
TBS Registration: 002017
Bank Number: CRA PPU 050

Review and Control
Description: This bank consists of employer accounts and records of financial and non‑financial transactions related to the withholding, remitting, and reporting of employee deductions for Income Tax, Canada Pension Plan and Employment Insurance. This includes assessments levied for unmerited amounts, including interest and penalties. The information is stored in the Payroll Deductions Accounting and Collections (PAYDAC) system and may be sent electronically via a link to the Automated Collections and Source Deductions Enforcement System (ACSES) if enforcement action is required. Access will not be permitted without adequate proof of identification, including Social Insurance Number, signature, and/or authority.
Class of Individuals: Individuals, proprietorships, partnerships, and corporations in their role as employers.
Purpose: This bank serves as a record of all accounting transactions with respect to employees' deductions and employers' remittances and reconciliation. The bank is maintained to complete post‑routine balancing and enforcement activities between employers and the Agency.
Consistent Uses: The account record is required to process CPP/EI adjustments and refunds and to assist in updating records of earnings and confirm the insurability of certain workers with other federal departments such as Social Development Canada and Human Resources and Skills Development Canada.
Retention and Disposal Standards: Information stored in ACSES is retained for two years after the last transaction. Information in PAYDAC is kept active for two years and then moved to dormant storage for eight years. The information is then transferred to the National Archives Federal Record Centres.
RDA Number: 92/006
Related Record Number: CRA RCB 188
TBS Registration: 001949
Bank Number: CRA PPU 125

Trust Accounts Examinations – GST/HST
Description: This bank consists of completed examinations of GST/HST registrants. It is a compilation of examiner's working papers, listing assets, liabilities and ownership information, examination requests, and supporting data for the requests. Access will not be permitted without the necessary authorization and adequate proof of identification, including a Social Insurance Number and signature.
Class of Individuals: Individuals, proprietorships, and partnerships.
Purpose: The purpose of obtaining this information is to ensure that a registrant's filing status and account balance are up to date, as specified in the Excise Tax Act, and to assess any deficiency, where applicable.
Consistent Uses: The information can also be used as evidence for prosecution purposes in cases where registrants knowingly or under circumstances of gross negligence fail to file GST/HST returns.
Retention and Disposal Standards: Information held in this bank is retained for two years after the last transaction. The information is then transferred to the National Archives Federal Record Centres.
RDA Number: 96/052
Related Record Number: CRA RCB 188
TBS Registration: 001948
Bank Number: CRA PPU 120

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