Electronic services - More ways to serve you!
Canadians are looking for government services that are secure, reliable, and easy to access. The Canada Revenue Agency (CRA) currently offers electronic options for all the taxes it administers, and we continue to introduce new options.
The CRA has fully supported the Government of Canada's Service Improvement Initiative and the Government On-Line (GOL) initiative. We deal with every Canadian and Canadian business on a regular basis. Canadians trust us to protect their privacy. We have pioneered electronic service delivery and have built an extensive partnership network with other federal and provincial departments. The CRA plans to continue leading the development of online services.
Today, individuals and businesses can use our secure, automated self-service channels to meet their tax obligations. Our services are tailored to suit the needs of the communities we deal with every day. Internet users can interact with us directly or link to our Web site from other government sites. We continue to build on our vision of “more ways to serve you” by making it easier to interact with us electronically, by phone, in person, and by mail.
CRA online services are driven by five key principles:
- Focus on service
We will continue to consult on the future of our electronic services and service-improvement strategies.
- Convenient, accessible, and bilingual
By making our informational electronic services available 24 hours a day, 7 days a week, and most of our transactional services available 21 hours a day, 7 days a week, we will offer more ways to serve individuals and businesses.
- Faster
Electronic services will help speed up our processes by eliminating paper handling and reducing errors.
- Respectful of privacy and security
We are responsible, under the Income Tax Act and the Excise Tax Act, for protecting the information we hold from unauthorized use and disclosure. We will ensure that the electronic services we offer continue to meet the strict privacy, confidentiality, and security standards that the legislation requires and that Canadians expect from us.
- Choice
We recognize that while many Canadians welcome the move to electronic services, they also value traditional channels. We will continue to offer a choice: in person, by mail, by phone, or over the Internet.
The framework for electronic service delivery
During the last five years, we have made significant progress in electronic service delivery. We are working to improve our existing electronic online services and to introduce new options. As individuals and businesses embrace electronic commerce and seek innovative ways of communicating with their government, we welcome the challenge of doing more of our business online.
One of the key findings of the CRA's consultations with Canadians under the Future Directions initiative was that we need to progressively and thoughtfully shift the way we operate, from traditional methods centred around broad solutions that meet the needs of a vast number of taxpayers, to more tailor-made, targeted solutions for individual taxpayers and benefit recipient groups. This means that we will continue to apply technology to the full range of our services so that taxpayers can self-serve where appropriate.
We have developed an electronic strategy that allows taxpayers to choose from a variety of secure, automated, self-service channels. We have made a major effort to serve their needs by simplifying processes and providing faster access to information and services through the Internet. Our goals are focused on providing excellent service to individuals and businesses, thereby making it easier for them to understand and comply with their tax obligations.
Revenue administrations around the world face the challenge of transforming services to keep up with changes in technology, business, and management practices. We have been consistently at the forefront of these efforts. We participate in international organizations like the Organisation for Economic Co-operation and Development. For the fourth year in a row, according to the Accenture e-Government Report, the Government of Canada has ranked first worldwide in maturity of e-Government services, and the CRA has been a fundamental contributor to Canada's success in this area. The CRA's efforts have consistently been recognized nationally at the Government Technology Exhibition. The CRA has received 29 awards over the last 5 years, including 11 for GOL work.
We will do business with Canadians in the way that they prefer to do business with us. While traditional methods of service will continue to be available, electronic options will grow in popularity. Individuals and businesses will be able to access information at times that are most convenient to them. We will work to link our electronic services with those of other federal departments and levels of government to deliver practical, single-window services.
We will continue to design our online services so that taxpayers can get the answers they need more easily. Most importantly, we will provide electronic service options that will be accessible to taxpayers and allow them to communicate with us and conduct online transactions in a secure environment.
Where are we today?
For several years now, individuals and businesses have accessed electronic channels to communicate with us. We have moved from a passive role of providing information to an interactive role of answering questions, handling requests, and providing online services, and Canadians have responded positively to this transformation. The Service Improvement in the Canada Revenue Agency report illustrates the increasing awareness of and interest in online services, as well as the popularity of self-serve options. This positive public support has provided the basis to accelerate the continuing development of our future GOL programs.
Internet security
Protecting taxpayer and benefit recipient information is critical to maintaining public trust. We continue to balance a desire for better access to information with strong and legitimate concerns about privacy and confidentiality. The security of our information technology systems is an essential element in our approach to meeting this challenge.
We use sophisticated security techniques to protect personal and financial information and our Web site at all times. Visit The CRA and Internet security for details.
We were the first federal organization to implement epass Canada, a state-of-the-art electronic security initiative for the Government of Canada, and we will continue to incorporate epass into future electronic services. epass provides the benefit and convenience of a User ID and password that can be used across government.
We are committed to respecting the personal privacy of visitors to our Web site. Visitors can browse information, forms, and publications freely without their activity being tracked. We do not collect personal data, and we use software programs to monitor our Web site to identify any unauthorized attempts to add or change the content of our site or cause damage. We use firewalls to filter communications between outside computers and our computers. We do not attempt to link the address of the computer to the identity of individuals visiting our site unless we detect unauthorized access or an attempt to damage the site.
We use the highest form of encryption generally available to make sure that personal and financial information is encrypted when it is transmitted between outside computers and our secure Web servers. This prevents computer hackers and other Internet users from altering or viewing data being transmitted. Online sessions with us are as secure as with any Canadian financial institution. As part of our security measures, taxpayers must use a browser that meets CRA security standards and settings to transact with us.
The CRA online
Our Web site home page is the key entry point for our online services. The site is designed to help taxpayers find answers to questions quickly and accurately. This information is also available by phone, by mail, or in person. Contact information, such as addresses, phone numbers, and fax numbers for CRA tax and charities offices, is also available on our site.
Almost all our forms and publications are available on our Web site. Among the 7,000 forms and publications available are the General Income Tax and Benefit Package for 2006, tax packages for previous years, fillable forms, and recently added forms and publications. There is also an online order form for requesting print copies of our forms and publications.
Our site also features an online calculator for determining child and family benefit entitlements including the Canada Child Tax Benefit (CCTB), the Child Disability Benefit (CDB), and the goods and services tax/harmonized sales tax (GST/HST) credit, as well as related provincial and territorial benefits.
The information on our Web site, organized on nearly 20,000 Web pages, is designed to help all Canadians deal with CRA matters, whether they are filing as individuals or businesses or looking for information on fairness and taxpayer rights. We continue to redesign our Web site for easier access in response to the growing demand for electronic services.
Secure authorization of third parties and tax professionals
Many Canadians choose to hire tax professionals to help them meet their obligations and verify their entitlements. Represent a client is a new electronic service that allows representatives to identify and register themselves online. Clients can then authorize their representatives through My Account to give them quick and easy online access to their tax-related information. Clients can manage their authorizations online 21 hours a day, 7 days a week.
Secure electronic services for individuals
The CRA is committed to providing more efficient services to taxpayers and to enhancing program delivery by increasing the use of electronic commerce, improving communication and information, and improving the implementation of various initiatives in support of individual taxpayers.
In response to the increasing demand for online services, we have moved from providing general information on our Web site to providing secure online delivery of personal information and transaction services. While traditional methods of service will continue to be available, electronic options will grow as taxpayer take-up increases and new electronic services are developed. Internet users can now file their tax return, pay their taxes, and access their personal tax and benefit information quickly and securely on the CRA Web site.
Last year, Canadians and their representatives filed more than 11 million tax returns electronically. The T1 electronic filing participation rate was close to 50% for most provinces and territories. Options include NETFILE (filing over the Internet with CRA-certified software), TELEFILE (filing over the phone), and EFILE (filing through a third-party transmitter). Information and access to these electronic services is available on our electronic services page.
Using a pre-authorized debit option, Canadians can allow us to deduct a predetermined amount from their bank account on a predetermined date to pay their personal income tax instalments and arrears. Individuals and businesses can also pay their taxes electronically through their financial institution's phone or Internet bill-payment services.
A key building block in the CRA's electronic offerings is My Account, which was introduced in 2003. My Account is a secure online service that allows Canadians to view and manage specific information related to their income tax returns, instalment payments, direct deposit, CCTB payments, GST/HST credit payments, and much more. The CRA continues to add more services to My Account each year. For more information on My Account or to check for new services, visit our Web site at www.cra.gc.ca/myaccount.
To access My Account, individuals need a Government of Canada epass, which is a unique electronic credential that provides secure access to Government of Canada online services. As part of the registration process, individuals will be required to provide some personal information, create an epass User ID and password, and select and answer three questions. Once this part of the process is completed, they will receive a CRA security code in the mail in approximately 5 business days (15 days if outside Canada and the U.S.).
To complete the registration, individuals return to the My Account site and enter their security code to access their personal tax and benefit information. To access My Account at any time in the future, they simply use their epass User ID and password.
If taxpayers already have an epass with another department or agency, they can log in using their epass User ID and password, but they will still be asked to provide personal information and a CRA security code will be mailed to them.
The CRA security code cannot be sent by email, since it could be intercepted and the name of the originator could be changed. The CRA will never ask for personal information by email. Taxpayers who receive such a request, should not respond and delete it from their Inbox. For more information, see Taxpayer alert: Don't be fooled by unsolicited e-mails or phone calls!
Our Web site contains interpretation bulletins and information circulars that provide detailed information on many specialized aspects of the Income Tax Act and the Excise Tax Act. Electronic mailing lists are also available on various subjects, including GST/HST and payroll, to allow Canadians to receive important new information by email.
The CRA Web site provides general information for individuals on income tax and benefit programs. Answers are available 24 hours a day, 7 days a week.
Despite the increased focus on providing services over the Internet, the CRA continues to serve and support individual taxpayers through the more traditional routes. For example, major improvements were made to the CRA's telephone services by implementing state-of-the-art call centre technology. Comprehensive automated response systems now permit service on a 24/7 basis, with the capability to transfer calls from one call centre to another as taxpayer demand ebbs and flows. This allows the CRA to optimize resources, reduce costs, and provide extended hours of service. These Internet and telephone enhancements mean that Canadians now have more choices and can conduct their revenue affairs faster, and meet their tax obligations and receive benefits more quickly.
Other individual tax and benefit program initiatives
Federal or provincial and territorial departments, child care agencies, and authorized institutions caring for and educating children under the age of 18 can now apply online for the Children's Special Allowances benefit program.
NCBS on the Net is a secure, Internet-based, two-way data exchange and enquiry service that allows real-time access to National Child Benefit Supplement (NCBS) data for co-operating provincial and territorial social assistance departments to determine eligibility and entitlement to social assistance payments.
With the written consent of the person, provincial and territorial departments and social service agencies use the income information we have to verify that person's eligibility and to calculate the amount of assistance for income-tested support programs. A new Internet-based process for providing this income information to authorized offices of a provincial government is a fast, convenient, and secure alternative to other methods. This new process is now in place, and other programs will be added in stages. Canadians will find out whether they are eligible for benefits more quickly and will benefit from a reduced chance that their benefits will be incorrectly calculated.
In January 2006, the Government of Canada began issuing Energy Cost Benefit (ECB) payments to Guaranteed Income Supplement (GIS) recipients and to NCBS recipients.
Social Development Canada issues ECB payments to GIS recipients, while the CRA issues ECB payments to NCBS recipients.
My Account users are able to determine if an ECB payment was issued to them by the CRA. A special link on the My Account welcome page allows NCBS benefit recipients to view their ECB payment information on the Benefits Main Menu page. ECB payments based on the GIS will not be displayed on My Account.
Benefit recipients can view information from their benefit notices.
Secure electronic services for business
My Business Account
Introduced in 2006, My Business Account provides secure and convenient online access to personalized business account information and services for Corporation Income Tax, Excise Tax/Duty, Payroll Deductions, and GST/HST accounts.
To register for My Business Account, business owners need to obtain a Government of Canada epass, create a User ID and password and meet CRA authentication criteria. Once this part of the process is completed, they will receive a CRA security code through the mail in approximately 5 business days (15 days if outside Canada and the U.S.).
To complete the registration, business owners simply return to My Business Account and enter the security code to access their business account information. This process only needs to be completed once. For subsequent log-ins, registrants only need to use their User ID and password.
My Business Account allows business owners to access the following services for their business accounts:
- Authorize or manage representatives
- Link to Nova Scotia’s Business Registry Internet Services
- File a payroll return (1 to 3 T4 slips)
- Transmit information returns (T4, T4A, T4A-NR, T4RIF, T4RSP)
- Transmit a corporation income tax return
- Provide a nil payroll remittance
- View account balance for payroll
- View corporation income tax and payroll return status
- View account balance and transactions for corporation income tax, GST/HST and other accounts
- View correspondence
- View transaction details
- View endorsements
- View business addresses
- Make online requests for:
- Financial transactions to be taken on a CRA account
- Communication items previously issued by the CRA
- Changing mailing instructions
- Register a formal dispute (Notice of objection or appeal)
- Request a CPP/EI ruling
As of October 22, 2007, business owners can authorize a representative, including an employee, to access their business account information online on their behalf. Authorization can be done online through My Business Account or on paper using a revised RC59, Business Consent Form. The business owner can authorize their representative at level 1, which only allows for information to be viewed or disclosed or at level 2, which adds the ability for the representative to make changes to the accounts. Business owners can change or revoke their representative's authorization at any time.
The CRA will continue to add more services to My Business Account each year. In 2008, users will be able to: file or view the status of a GST/HST return; transfer payments within the same account; view the operating name, business activity, direct deposit information; and view and delete employees listed as contacts. Business owners will also be able to view the owners and change the business addresses.
Employers can file paper returns, use magnetic media, or complete and transmit information returns over the Internet using Information Returns Electronic Filing. We have enabled online filing so that businesses can file their information returns over the Internet in one of three ways. For three slips or less, filers can use T4 Web forms, a filing option consisting of online fillable forms. The T4 Desktop Application accepts returns containing up to 70 slips. Filers can purchase commercial payroll software to submit up to 500 slips directly using Internet File Transfer (XML). This service was expanded in January 2006 to accept the most common information returns. Businesses that submit more than 500 slips will still need to file using magnetic media. Since February 2003, we have been accepting cancellations and amendments in electronic format for information slips. Our TeleReply service allows employers to send us their payroll deductions account "nil" remittance information using a touch-tone phone.
New businesses can register online for a Business Number, GST/HST, payroll deductions, import/export, and corporate income tax accounts, as well as for provincial programs in Nova Scotia, New Brunswick, Manitoba, British Columbia, and Ontario. Corporations now have the option of filing their corporation income tax returns electronically over the Internet using Corporation Internet Filing.
With GST/HST TELEFILE, businesses can file "nil" and credit returns with a refund balance of $10,000 or less over the phone. All GST/HST registrants can also file their returns and remittance information electronically through an EDI system available through some financial institutions. As of April 2003, qualified registrants across Canada (except in Quebec) can file GST/HST returns with a "nil" or credit balance over the Internet using GST/HST NETFILE if the refund balance is $10,000 or less.
Businesses have been able to request certain financial actions electronically, such as a refund, an interest review, a payment search, or the transfer of a credit, 24 hours a day, 7 days a week. They have also been able to request additional remittance forms, statements, and reproductions of previously issued correspondence on their corporation account. Most of these requests are processed automatically and rapidly by our IT systems. By subscribing to an electronic mailing list, users can be automatically informed by email about changes to the Web site and important news releases. The business section of the CRA Web site offers a portal for tax professionals to provide quick and accurate access to the information they commonly seek; it also provides a portal for tax preparers to augment business-filing services.
Some Canadian financial institutions offer an electronic bill presentation option. The E-PD7A allows employers to receive their PD7A Remittance Form electronically for payroll source deductions as well as Canada Pension Plan and Employment Insurance deductions.
Charities online
What's new page
The What's new page provides links to new content added to our Web site such as policy statements and commentaries, information about outreach activities, and draft guidelines for consultation.
Understanding the rules
Information about the Income Tax Act rules for registered charities and about the common-law basis for registration decisions is available on our Web site. Charities and prospective charities are able to see clearly the basis on which we make our decisions. Under Find Your Topic, registered charities can obtain information about the rules they need to meet to remain registered.
Newsletters
Also on the Web site is the registered charities newsletter, which is produced four times a year. It provides information on new directives and on recent court cases, answers questions, and describes enhancements and developments to our services.
Electronic mailing lists
Our electronic mailing lists give email notice whenever there is important new information on various tax-related subjects.
Charities listings and public information returns
Online listings allow the general public to verify if a charity is registered and can issue official donation for gifts made to it, and to learn more about specific registered charities by viewing their public information returns.
Recent enhancements to the search criteria were added to enable Internet visitors to search the charities listings by selecting from four charity lists that are updated daily.
One list identifies all registered charities; the other lists identify charities that were registered, or whose registered status was revoked or annulled, within the last 12 months.
Parts of the annual information returns for charities are available to the public, starting with the 2000 tax year.
There is also a dynamic download feature, which means that Internet visitors can download specific data to their workstations, rather than having to download the entire charities listing.
More information is available on topics such as roadshow outreach activity, the Charities Advisory Committee, problem resolution, and Forms and Publications from the Charities Directorate's home page.
Future online service enhancements
A wide range of service options is available to taxpayers whether they deal with us in person, over the phone, or over the Internet. We provide our employees with the electronic tools they need to better respond to enquiries and help individuals and businesses self-serve. We have integrated our service channels, mainly phone and online service, with the goal of offering even more effective service. We are continuing to build a better, more agile, and more innovative administration to take advantage of the opportunities that are available. We are continuing to explore state-of-the-art technology to provide better and faster service to Canadians. We will provide programs and initiatives that strike an optimum balance between responsible enforcement and helping Canadians meet their obligations through information and education.
Individuals
New options and functions are added to My Account every year. For more information on My Account or to check for new services, visit our Web site at www.cra.gc.ca/myaccount.
Business
GST / HST Internet Registry
The GST/HST Internet Registry is available at http://www.cra-arc.gc.ca/eservices/tax/business/gsthstregistry/menu-e.html. The registry offers online verification that GST/HST is paid to registered suppliers for goods or services and subsequently claimed as legitimate input tax credits.
Charities
We plan to offer electronic services for everyday aspects of a charity's dealings with us. This would allow, for example, charities to file information returns online. It would also allow them to find more of the information upon which we base our decisions. We will also offer the use of the charities portal to other federal departments and levels of government so that they can make information more easily available to their clients.
This document is an overview of the GOL and electronic services we provide. For more information, visit www.cra.gc.ca/eservices/menu-e.html.
