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Learning About Taxes
Course introduction
Module 1: Basics of Taxation
Module 2: Tax-Filing Process
- Introduction
- CRA taxpayer services
- CRA offices
- CRA services
- Filing a tax return
- How the CRA collects income tax
- Tax credits
- Summary
- Quiz 2
Module 3: Roles and Responsibilities
Module 4: Complete a Basic Tax Return
Supplements

Module 2: Tax-Filing Process

How the CRA collects income tax

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The CRA uses several methods to collect the tax that individuals owe.

As discussed earlier, employers deduct income tax from the wages of most working individuals and send it to the CRA. When these individuals file their tax returns, they will already have paid all or part of their tax.

Individuals who have overpaid will receive a refund from the CRA. For more information, see Refunds.

Individuals who received income that did not have any, or that did not have enough tax withheld, may have to pay tax by instalments. Instalments are periodic payments of income tax that individuals have to pay to the CRA to cover tax they would otherwise have to pay on April 30 of the following year. This can happen if you receive rental, investment, or self-employment income, or certain pension payments, or income from more than one job.

Individuals can send the instalments directly to the CRA, or set up a preauthorized payment plan so that the instalments are automatically withdrawn from a bank account and paid to the CRA. For more information, see Paying by instalments.

Individual tax can also be paid by cheque or at any bank in Canada. Many banks work with the CRA to support Web-based payment options so that individuals can make payments from home. For more information, see Paying your 2006 tax owing.

Most individuals pay their tax on time. However, if an individual does not pay on time, the CRA has to collect the overdue tax in a firm and efficient manner.

We will make a second request for the balance owing, either by mail or telephone.

If the individual still doesn't pay the tax or contact the CRA to discuss matters, CRA staff may send a final letter demanding payment and warning that legal action could follow.

Hopefully, the issue is resolved at this point. If it is not, the CRA could take legal action to collect the overdue tax or seize assets belonging to the individual. For more information, see Paying arrears (taxes owed after assessment).

How the CRA collects income tax

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