Tax Rights
CRA audits, payment plans, objections and appeals, taxpayer relief, privacy, and GST/HST credits under Canadian tax law.
CRA Audits
The Canada Revenue Agency (CRA) has the power to audit any tax return under the Income Tax Act (Sections 231.1 and 231.2). An audit is a review of your records to make sure you reported your income an...
Payment Plans
If you owe money to the CRA and cannot pay the full amount right away, you can set up a payment arrangement under Section 220(3.1) of the Income Tax Act.A payment plan lets you pay your tax debt in re...
Objections and Appeals
If you disagree with a CRA assessment or reassessment, you can file a Notice of Objection under Section 165 of the Income Tax Act.For individuals, the deadline is the later of 90 days from the date of...
Taxpayer Relief
The CRA has the power to cancel or waive penalties and interest under Subsection 220(3.1) of the Income Tax Act. This is called taxpayer relief (sometimes called "fairness provisions").Relie...
Privacy and Information
The CRA is legally required to protect your personal tax information. Section 241 of the Income Tax Act makes unauthorized disclosure of taxpayer information a criminal offence.The Privacy Act and the...
GST/HST Credits and Benefits
The GST/HST Credit is a tax-free quarterly payment designed to help individuals and families with low or modest incomes offset the cost of the goods and services tax. Payments are issued in July, Octo...