Canada Revenue Agency

Info Source

Sources of Federal
Government Information
2008

Canada Revenue Agency

General Information

Background

In 1927, the Department of National Revenue Act established the Department of National Revenue by renaming the Department of Customs and Excise. The Department was responsible for assessing and collecting duty and tax, monitoring the movement of people and goods across the Canadian border, and protecting Canadian industries from foreign competition.

The same act created a second department to collect income tax, a responsibility that a commissioner from the Department of Finance had been meeting. Both departments had the same minister, but each had its own departmental organization and deputy minister.

In May 1994, Bill C‑2, an Act to amend the Department of National Revenue Act received Royal Assent and formed the legal basis to create a consolidated department responsible for the activities previously performed by Revenue Canada, Customs and Excise, and Revenue Canada, Taxation. A new regional structure was implemented in July 1994, combining the 23 parallel regions of Customs, Excise, and Taxation into six consolidated regions. The Headquarters organization was also consolidated into six restructured program branches and six corporate branches.

On April 29, 1999, Parliament passed the Canada Customs and Revenue Agency Act, which established the Canada Customs and Revenue Agency. The change in status from department to agency, which took place on November 1, 1999, has helped build a modern organization that is committed to leadership, innovation, and client service.

On December 12, 2003, the government announced the creation of the Canada Border Services Agency (CBSA), which is responsible for Canada's customs operations. This announcement resulted in the transfer of the former CCRA Customs Branch to the CBSA.

Two years later, on December 12, 2005, legislation came into effect to legally change our name to Canada Revenue Agency (CRA).

The Agency promotes compliance with Canada's tax legislation and regulations and plays an important role in the well-being of Canadians. The CRA is committed to working closely with stakeholders, providing excellent service to clients, and ensuring responsible enforcement of legislation.

Responsibilities

The CRA is responsible for administering tax programs, as well as delivering economic and social benefits. It also administers certain provincial and territorial tax programs. In addition, the CRA has the authority to enter into new partnerships with the provinces, territories, and other government bodies to administer non-harmonized taxes subject to guidelines established by the Minister of National Revenue and the Minister of Finance and other services, on a cost-recovery basis.

In meeting these responsibilities, the CRA serves hundreds of thousands of Canadians every day.

The CRA's strategic priorities are tax integrity, service to Canadians, business sustainability, and trust and integrity. For 2007-2008, our areas of focus are enhancing service delivery, maximizing tax debt collections and addressing non-compliance.The Agency's most critical priority is, and has always been, to maintain integrity in the administration of the Canadian tax system and in the tax base. This in turn serves as a foundation for a healthy economy, a sustainable social infrastructure, and a strong democracy. Our strategy for achieving this priority is the rigorous and methodical ongoing assessment of compliance risks and the mitigation of those risks through the continued refinement of programs, in conjunction with the development of new and innovative approaches.

Compliance with tax laws typically means registering when required to do so, filing returns on time, reporting complete and accurate information, and paying amounts when due.

The Agency continually strives to deliver programs and services effectively, fairly, and at the lowest possible cost. Its goals are to provide accessible, responsive, and reliable services and clear, informative communications; to deliver fair, responsible, and effective enforcement programs in a way that directly responds to environmental changes; to minimize the administrative cost and compliance burden on taxpayers by streamlining and simplifying legislation, programs, and operations; to apply the principles of fairness diligently and consistently in all CRA programs, to maintain public confidence and encourage voluntary compliance; to ensure that employees have the knowledge, skills, and support to work effectively in an environment that promotes and recognizes exemplary performance; and to support Agency programs and initiatives through responsive, integrated, and affordable corporate policies, systems, and processes.

CRA administers the Canada Child Tax Benefit, the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit, and many provincial and territorial benefit and credit programs. It also collects federal income tax and income tax for some provinces, GST/HST, Canada Pension Plan contributions, Employment Insurance premiums, excise duties, excise taxes, various charges including the Softwood Lumber Products Export Charge and the Air Travellers' Security Charge, and debts owing to Her Majesty under other government department programs where agreements exist.

Legislation

Air Travellers Security Charge Act
Budget Implementation Act, 2000, Part IV (First Nations Sales Tax)
Canada Pension Plan, Part 1
Canada Revenue Agency Act
Canada's Income Tax Conventions Implementation Acts
Charities Registration (Security Information) Act
Children's Special Allowances Act
Customs Act, part V.1
Employment Insurance Act, parts IV and VII
Excise Act
Excise Act, 2001
Excise Tax Act
Federal-Provincial Fiscal Arrangements Act
First Nations Goods and Services Tax Act
Income Tax Act
Income Tax Application Rules
Income Tax Conventions Interpretations Act
Petroleum and Gas Revenue Tax Act
Softwood Lumber Products Export Charge Act, 2006
Tax Rebate Discounting Act

Organization

Appeals Branch
The Appeals Branch is responsible for resolving disputes between the Canada Revenue Agency and its clients by conducting fair and impartial administrative reviews of CRA decisions. This Branch reviews contested decisions relating to income and commodity taxes, excise duty (Excise Act, 2001), Excise Tax and Softwood Lumber Products Export Charge), employment insurance, and Canada Pension issues. The Appeals Branch is also responsible for promoting voluntary compliance through the co-ordination and administration of a fair dispute resolution and redress process. In addition, the Appeals Branch is the Agency's centre of expertise in all matters pertaining to Taxpayer Relief Provisions. The new CRA_Service Complaints Program, implemented in May 2007, falls under the responsibilities of this Branch. This process is a new, formalized complaint process to better identify and resolve service-related issues. The Appeals Branch is also the official initial point of contact within the CRA for the Tapayers' Ombudsman activities providing assistance to fulfill his mandate. Since the CRA does not retain individual records related to the Income Tax and Commodity Taxes Objections and Appeals programs, request for information under those programs need to be addressed via the Program Record (Program Record Number CRA APP 090, CRA APP 310, CRA APP 131, or CRA APP 305).

Assessment and Benefit Services Branch
The Assessment and Benefit Services Branch is responsible for processing client returns for tax and benefit programs, and collecting taxes, levies, duties, charges and other amounts such as Canada Pension Plan contributions and Employment Insurance premiums. This Branch also administers specialized tax credit and benefti programs such as the Canada Child Tax Benefit, Children's Special Allowance, Goods and Services Tax Credit and other provinical/territorial benefit and credit programs.

Board of Management
The Board of Management is responsible for overseeing the organization and management of the Agency, including the development of the Corporate Business Plan and the management of resources, services, property, personnel, and contracts.

Compliance Programs Branch
The role of Compliance Programs Branch is to identify and address non-compliance with the laws the Agency administers. The Branch uses risk management to identify emerging compliance risks and assess their potential effect on the tax base. It then works to address the greatest risks. Branch personnel conduct reviews, audits, and investigations and, in the most serious cases of tax fraud, refers cases for prosecution. The Branch also assists taxpayers to meet their reporting obligations and informs them of the consequences of non-compliance.

Corporate Audit and Evaluation Branch
The Corporate Audit and Evaluation Branch supports the achievement of the Agency's goals by providing the Commissioner and the Agency's senior management with independent and objective information, advice, and assurance on the adequacy of the Agency's management framework and the efficiency and effectiveness of its strategies, activities, programs, and initiatives. The work of the Branch also helps the Board of Management exercise oversight, through its Audit Committee, over the Agency's activities that fall within the Board's sphere of interest.

Corporate Strategies and Business Development Branch
The Corporate Strategies and Business Development Branch is responsible for CRA strategic policy and intergovernmental affairs. This branch contributes to the development of agency-wide strategic policy and leads the CRA's management of relationships with provincial and territorial governments. The Branch is responsible for statistics related to income tax, GST/ HST, incentives, benefits, trusts, pensions, etc., for data release and for socio-economic analysis, research, forecasting, and modeling. The Branch is also responsible for preparing the Agency's statutory planning and reporting documents—the CRA Corporate Business Plan, Summary of the CBP, Report on Plans and Priorities, Annual Report and Departmental Performance Report. It also manages the Executive Performance Agreement Regime, and other governance and accountability activities such as the Management Accountability Framework and Board of Management Oversight Framework assessment processes.

Finance and Administration Branch
The Finance and Administration Branch is responsible for managing the CRA's financial resources and capital. This Branch also supports the delivery of the Agency's programs and services by providing functional advice and services such as sustainable development and security.

Human Resources Branch
The Human Resources Branch is responsible for supporting major change initiatives and developing and/or implementing human resources policies. This branch also provides services related to resourcing, training and learning, staff relations, labour relations, classification and organization, human resources planning, performance management, career management, conflict resolution, official languages, employee assistance, pay and benefits, employee recognition, and employment equity.

Information Technology Branch
Through developing and maintaining application systems for the national lines of business, the Information Technology Branch (ITB) supports the delivery of the Agency's programs and services. ITB also acquires, operates, and maintains the national technology infrastructure and network, including support for the Canada Border Services Agency (CBSA), while also monitoring and providing guidance and advice on strategic directions, trends, and Agency IT initiatives.

Legal Services
Legal Services is responsible for providing counsel that helps the CRA make legally correct decisions, and for co-ordinating the range of services that Justice Canada provides to the CRA.

Legislative Policy and Regulatory Affairs Branch
The LPRAB is accountable for interpretations, rulings, and associated administration under the Excise Act, Excise Act 2001, Excise Tax Act, Income Tax Act, Air Travellers Security Charge Act, Softwood Lumber Products Export Charge Act, 2006Parts IV and VII of the Employment Insurance Act, and Part I of the Canada Pension Plan. It is also responsible for the registration and monitoring of Charities and Deferred Income Plans. The Branch provides functional direction to the regions on all Excise GST/HST matters, CPP/EI, and Charities issues.

Public Affairs Branch
The Public Affairs Branch is responsible for providing effective support to the CRA by delivering quality products and services in issues management, communications, ministerial services, parliamentary affairs, access to information and privacy, and electronic print media. The Branch supports the internal and external interactions of the Agency by providing timely, high quality, and cost-effective advice, services, and products. Public Affairs is also involved in the communication of information to members of the public or the news media about CRA programs, issues, and activities.

Regional Operations
The five Assistant Commissioners from the Regional Operations are responsible for the delivery of tax services in the Atlantic, Quebec, Ontario, Prairie, and Pacific regions.

Taxpayer Services and Debt Management Branch
The Taxpayer Services and Debt Management Branch (TSDMB) is responsible for providing services to taxpayers and benefit recipients relative to income tax, policy, and benefit law information, as well as communicating the fiscal policies established with provincial and territorial governments. The TSDMB is responsible for collecting all taxes, levies, duties, and non-tax accounts administered by the Canada Revenue Agency (CRA). The TSDMB is also responsible for promoting compliance with filing returns for all business lines, registering for the Goods and Services Tax, as well as employers' obligations to withhold, remit, and report all earnings and taxable benefits on various information slips.

Information Holdings

Institution-Specific Classes of Records

Appeals Branch

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

Standard Classes of Records

Please see the Introduction to this publication for the descriptions of Standard Classes of Records.

Access to Information and Privacy Requests

Accounts and Accounting

Acts and Legislation

Administration

Administration and Management Services

Audits

Automated Document, Records and Information Management Systems

Boards, Committees and Councils

Budgets

Buildings

Buildings and Properties

Business Continuity Planning

Classification of Positions

Communications

Cooperation and Liaison

Disclosure to Investigative Bodies

Equipment and Supplies

Finance

Furniture and Furnishings

Hospitality

Human Resources

Information Technology Services

Occupational Health and Safety

Office Appliances

Official Languages

Pensions and Insurance

Personnel

Physical Security

Proactive Disclosure

Procurement and Contracting

Recruitment and Staffing

Relocation

Salaries and Wages

Staff Relations

Training and Development

Travel

Utilities

Vehicles

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

Standard Personal Information Banks

Please see the Introduction to this publication for the descriptions of Standard Personal Information Banks.

Access to Information and Privacy Requests

Applications for Employment

Automated Document, Records and Information Management Systems

Business Continuity Planning

Disclosure to Investigative Bodies

Electronic Network Monitoring Logs

Executive Correspondence Management Systems

Governor in Council Appointments

Hospitality

Internal Communications

Internal Disclosure of Wrongdoing in the Workplace

Members of Boards, Committees and Councils

Personnel Security Screening

Professional Services Contracts

Public Communications

Relocation

Security Video Surveillance and Temporary Visitor Access Control Logs and Building Passes

Travel

Manuals

Appeals Branch

Appeals Manual
CPP/EI Appeals Operations Manual (7040)
Service Complaints Policies and Procedures
Taxpayer Relief Reference Guide
Taxpayer Relief Registry Guide

Assessment and Benefit Services Branch

Accounting Data Capture
Accounting Law and Policy
Amendment System User Guide
Assessor
Automated Trust System
Benefit Programs Control Common User Information
Benefits Operations Manual
Business Client Communications System Reference
Business Registration Manual
Business Registration On-Line (BRO) Support Procedures Manual
Canada Pension Plan Record of Earnings
Cancellation Examination
CFB Enquiries Handbook
Common User Information
Confidence Validities
Confidence Validity Guidelines
Control
Control
Control Clerk
Corporate Suspense Reference
Correspondence Referral Unit (CRU)
CPP-EI Rulings Program – Adminitrative Policies and Procedures
CRA Authentication Management Services Helpdesk
CRA PKI Helpdesk User Guide
Data Capture Coordinators
Data Capture Users
Disability Tax Credit – Eligibility and Processing
Document Control
Electronic Filing (EFILE) for T1 Returns
Electronic Revenue Accounting – System Overview
Electronic Statement of Account (EAS)
ERA Event and Transcript Preparation
ERA Interest Calculation General Procedures
ERA Procedures for Managers
ERA Statistics
Error Correction Instructions for Electronic
Error Inspection – Error Clues
Error Inspection Control
Error Inspection Work Instructions
Error Inspection Work Instructions – ITSO
Explanation Codes and Messages Initial Assessing of T1 Rejects, SAS, DOA and Prior Year
Explanation Codes used on Reassessment
Family Orders and Agreements Enforcement Assistance and Refund Set-off Programs
FIP Keying Procedures
GAPP Manual
General Information, Reassessment Policy and Other Policy Issues. Sysrap, Autorap, Mustrap, Possrap, Reassessment Messages and Cancel Codes
General Ledger Accounts List
General Ledger Online
GST/HST Credit Handbook
Highlights and Changes
Home Buyers' Plan (HBP) Error Correction and Adjustment
Information Returns Procedures Manual
Instalment Program
Instalments and Instalment Interest
Internal Referrals
International Tax Services Office – Non-Resident Guidelines
International Tax Services Office Specialized Processing
ITSO Selection
Manual Notice Preparation Program
Matching Programs
Miscellaneous Accounting Activities
Non-Filers/Non-Registrants Operations Manual
Non-Resident SAS/TCA Processing
Notice Production
Old Age Security Return of Income
Online Amendment System 2001 User Guide
Online Taxpayer Correspondence System (OTCS)
Part XII.2 Tax
Penalties
Pension Reform
Preliminary Reassessment Processing Instructions
Rapid System
Rapid System TOM 9540
Reassessment Processing Instructions
Recording and Flagging Procedures
Referral
Refund Enquiries / Refund Set-Offs
Registered Retirement and Educations Saving Plans, Processing, Validation and Compliance
Remission Orders
Resource Officers Instructions
Review Procedures
Reviewer
SAS Screener Instructions
SAS/TCA Assessing
SAS/TCA Control Instructions
Selection Instructions of Returns
Sorting and Numbering
Special Processing Instructions
Specialized Accounting Processing – Error Clue 410
Specialized Processing
Standardized Accounting Reference
Subsidiary Ledger
Subsidiary Ledgers
Supervisor
Supplemental Instructions
Supplementary Assessing System (SAS)
Supplementary Instructions
T1 Accounting Error Correction
T1 Accounting Related Guidelines
T1 Accounting Systems
T1 Client Requested Reassessments Manual (CRR) – International Tax Services Office (ITSO) Workloads
T1 IDENT
T1 Migration (T1M) System
T1 Mismatch
T1 Processing Review Program
T1 Records
T1 Taxfiler Representative Identification System (TRIS)
T2 Assessing Reference Manual
T2 Control and Services Manual
T2 Interest Calculations
T2 Records Manual
T3 – RCA Assessing and Adjustments Manual
T3 Initial Assessing, Adjustments and Correspondence Manual
T3 Records Section
T3 Returns
T4 ROE Ident Procedures Manual
Tax Calculation Procedures
TCA Processing
Team leader Procedures
The Pensionable and Insurable Earnings Review Manual
Topical Index
Tracing Returns
Validation and Controls
Visitor Rebate Procedures Manual
Years not on TAPMA

Compliance Branch

AIMS Online Help Manual
Audit Applications Guide
Audit Manual
Audit Programs
Audit Techniques
Audit Techniques Handbook
Foreign Source Matching
Investigations Manual
Non-Resident System and Procedures
Office Examination Procedures Manual
Section 116 Non-Resident Disposition Manual
TOM NR 4323

Corporate Stategies and Business Development Branch

Comscreen Coordinator Manual
Comscreen Operator Manual
Comscreen Reviewer Manual
Finance and Administration Manual – Information Management Volume
T1 Statistical Data Capture Manual (T1 SDC)

Finance and Administration Branch

Employee Self-Service (ESS) / Manager Self Service (MSS) Time and Activity Recording
Finance and Administration Manual – Financial Administration Volume
Finance and Administration Manual – Resource Management Volume
Finance and Administration Manual – Security Directorate Volume
Finance and Administration Manual – Materiel Management Volume
Finance and Administration Manual – Telephony and Program Support Volume
Time and Activity Recording for Unconnected Employees Under Employee Self-Service/Manager Self-Service

Legislative Policy and Regulatory Affairs Branch

CPP-EI Rulings Program – Policy Manua
Excise and GST/HST Rulings and Interpretations Program, Procedures Manual

Taxpayer Services and DebtManagement Branch

Business Window Forms Handbook
Business Window Information
Certification of Canadian Residency
Collections Manual
Confidentiality for Client Services – Individual Programs
Individual Services Technical Help Guide
Overview
Processing Requests for a Reduction of Income Tax Deductions at Source (Tax Waiver Requests)
Registered Plans for Retirement Savings (RRSP, RRIF, RPP and DPSP)
Return Status and Refund and Benefit Payment Enquiries
Revenue Compliance
Section K International Information
Trust Accounts Examination Manual

Additional Information

Please see the Introduction to this publication for information on access procedures under the provisions of the Access to Information Act and the Privacy Act.

For additional information about the programs and activities of the Canada Revenue Agency, please contact:

Canada Revenue Agency
Public Affairs Branch
Office of the Assistant Commissioner
Connaught Building
555 MacKenzie Avenue, 4^th Floor
Ottawa, Ontario K1A 0L5

Telephone: 613-957-3508

Reading Room

In accordance with the Access to Information Act, areas on the premises of this institution has been designated as public reading rooms. The addresses are:

They are opened to the public (Monday through Friday – 08:15 to 16:30) and contain copies of Taxation Operations Manuals, Information Circulars, Interpretations Bulletins, the Access to Information and Privacy Acts, Info Source and request forms. Reading room attendants are available to help individuals obtain information and complete the request forms.

Atlantic Region
Charlottetown Tax Services Office
Sherwood Business Centre
161 St. Peters Road
Charlottetown, Prince Edward Island

Halifax Tax Services Office
Ralston Building
1557 Hollis Street
PO Box 638
Halifax, Nova Scotia

Saint John Tax Services Office
126 Prince William Street
Saint John, New Brunswick

Newfoundland and Labrador Tax Services Office
Sir Humphrey Gilbert Building
165 Duckworth Street, 2^nd Floor
St. John's, Newfoundland and Labrador

Quebec Region
Montreal Tax Services Office
305 René-Lévesque Boulevard West
6^th Floor
Montreal, Quebec

Rouyn Tax Services Office
44 du Lac Avenue
Rouyn-Noranda, Quebec

Shawinigan Tax Centre
4695 12^th Avenue
Shawinigan, Quebec

Jonquière Tax Centre
2251 René-Lévesque Boulevard
Jonquière, Quebec

Ontario Region

National Capital Region
By appointment: 1.866.333.5402
Requested reading room material will be made available for viewing at a CRA office in Ottawa during a scheduled time and date. A CRA officer will be available to assist individuals.

Belleville Tax Services Office
11 Station Street
Belleville, Ontario

Hamilton Tax Services Office
55 Bay Street North
Hamilton, Ontario

Kitchener/Waterloo Tax Services Office
166 Frederick Street
Kitchener, Ontario

London Tax Services Office
451 Talbot Street, 1^stFloor
London, Ontario

St. Catharines Tax Services Office
32 Church Street
St. Catharines, Ontario

Sudbury Tax Services Office
1050 Notre-Dame Avenue
Sudbury, Ontario

Toronto Centre Tax Services Office
1 Front Street West
Toronto, Ontario

Toronto North Tax Services Office
5001 Yonge Street, 7^th Floor
North York, Ontario

Toronto West Tax Services Office
5800 Hurontario Street, 1^st Floor
Mississauga, Ontario

Windsor Tax Services Office
185 Ouellette Avenue
Windsor, Ontario

Prairies Region
Calgary Tax Services Office
220 4^th Avenue South East, Room 168
Calgary, Alberta

Edmonton Tax Services Office
Canada Place
9700 Jasper Avenue, Suite 10
Edmonton, Alberta

Regina Tax Services Office
1955 Smith Street
Regina, Saskatchewan

Saskatoon Tax Services Office
340 3^rd Avenue North
Saskatoon, Saskatchewan

Winnipeg Tax Services Office
325 Broadway Avenue
Winnipeg, Manitoba

Pacific Region
Southern Interior B.C. Tax Services Office
277 Winnipeg Street
Penticton, British Columbia

Vancouver Island Tax Services Office
1415 Vancouver Street
Victoria, British Columbia

Vancouver Tax Services Office
1166 West Pender Street
Vancouver, British Columbia

Burnaby Fraser Tax Services Office
9737 King George Highway, 1^st Floor
Surrey, British Columbia

Canada Revenue Agency

Info Source

Sources of FederalGovernment Information2008