Getting information
The CRA Web site, www.cra.gc.ca, has the answers to your questions. It is now organized by topic and by taxpayer group. From information about registering a business to filing a tax return, the CRA Web site covers it all. With its specialized tools and improved search capabilities, our Web site is a convenient self-service resource. Why not give it a try?
Electronic Mailing Lists
The CRA can notify you immediately of any changes to payroll deductions, the Goods and Services Tax/Harmonized Sales Tax (GST/HST), and electronic filing options (Magnetic Media and Internet). To subscribe to one or more of the free mailing lists, go to www.cra.gc.ca/lists.
Tax events and seminars
Our popular tax seminars give you important information about starting a small business, registering for a GST/HST account, payroll requirements, T4 slip preparation, and more. To find out about upcoming events and seminars in your area, visit www.cra.gc.ca/events.
GST/HST Registry
The GST/HST Registry is an online service that allows you to validate the GST/HST number of suppliers to help ensure that claims submitted for input tax credits include GST/HST charged only by suppliers who are registered for GST/HST purposes. For more information, visit www.cra.gc.ca/gsthstregistry.
Forms and publications
Our Web site offers electronic versions of most CRA forms. You can download or print them and then complete them by hand. You also can order copies of our forms and publications by completing our convenient online order form. To make your search easier, tax forms are listed by topic and by taxpayer group. For more information, visit www.cra.gc.ca/forms.
Secure Electronic Services
Now more than ever, Canadians can take advantage of the growing line of secure electronic services offered by the Canada Revenue Agency (CRA). To ensure the privacy and security of your information, we use measures such as firewalls and one of the most secure forms of encryption available in North America.
Business Registration
You can register your business on-line in a single Internet session with the CRA, and other key federal and provincial programs. Business Registration On-line provides a one-stop registration service from anywhere in Canada for a Business Number, as well as for programs administered by the CRA, British Columbia, Nova Scotia, and Ontario. Businesses with a mailing address in Quebec that need a GST account will be automatically linked to the new Revenu Québec site. For more information, visit www.cra.gc.ca/bro.
My Business Account
My Business Account, CRA's new online service, provides convenient, secure access to a growing range of personalized business account information and services. In the fall of 2007, My Business Account will also offer access for authorized third parties and a full range of business account options. For more information, visit www.cra.gc.ca/mybusinessaccount.
Online requests
This service allows corporations and Excise and Other Levies taxpayers to electronically ask for certain financial actions to be processed on an account. This service also accepts requests for the following communication-based items:
- customized statements;
- additional remittance vouchers;
- copies of notices and statements; and
- changes to mailing instructions.
For more information, visit www.cra.gc.ca/requests-business.
Filing Returns
File your Corporation Income Tax Return (T2) over the Internet
You or your accountant can file your Corporation Income Tax Return (T2) directly to the CRA using the Internet. You will benefit from faster processing and refunds, less paper, mailing and courier costs.
Once the Corporation Income Tax Return has been completed using CRA-certified commercial software, simply access the Corporation Internet Filing Web site, follow the easy-to-use instructions, and transmit the return. You will receive immediate confirmation that the return has been accepted for processing. If you encounter problems sending the electronic return, on-line messages will help you correct them.
For more information, visit www.cra.gc.ca/corporation-internet or call our Corporation Internet Filing Help Desk at 1-800-959-2803.
File your T4 information return over the Internet
You can choose from three convenient and secure Internet options to file your original T4 information returns and amendment information electronically. Your choice will depend on the size of your T4 Information return.
If you file from 1 - 500 T4 slips, you can use one of these three filing options:
- T4 Web forms allows businesses that file 1 to 3 slips to file their T4 Information returns using an interactive application in a secure Internet session.
- T4 Desktop is a downloadable application that allows businesses to file from 1 to 70 slips. The T4 Web forms and T4 Desktop applications allow employers to create, validate, format, and print slips on plain paper.
- Internet File Transfer allows businesses that use payroll software, either commercial or developed in-house, to submit T4 Information returns in industry standard XML file format.
- Multiple T4 Information Returns of up to 500 slips or 610 kilobytes will be processed through the Internet File Transfer application.
- Internet File Transfer (XML) is now available for the following information returns: T1204, T3, T4, T4A, T4A-NR, T4RIF, T4RSP, T4E, T5, and T5008, as well as, T5007 and T5018. You may also file multiple returns within a single submission (maximum 610 Kb).
You can submit amended T4 Information via the Internet using the T4 Web forms and Internet File Transfer applications. For more information, visit www.cra.gc.ca/iref.
If you file more than 500 various slips (e.g., T4, T4A), it is mandatory that you use the Magnetic Media Filing System. This filing method lets you send your year-end information returns to the CRA on CD-ROM, DVD-ROM or diskette in XML format. For more information, visit www.cra.gc.ca/magmedia.
File your GST/HST returns electronically
The CRA offers options for filing your GST/HST return by telephone, over the Internet or through your financial institution. If you are filing a return with a nil balance or a refund of $10,000 or less, you can do so quickly, easily, and securely over the Internet with GST/HST NETFILE, or by using a touch-tone phone with GST/HST TELEFILE. Not only will you receive immediate confirmation that your return has been received, but you will also receive your refund faster.
You may also be able to electronically file both your return and payment through a participating financial institution. To find out if your financial institution offers this service, contact your local branch, or visit our Web site at www.cra.gc.ca/gsthst-edi.
For more information about the various ways of filing your GST/HST returns, visit our Web site at www.cra.gc.ca/gsthst-filing.
GST/HST registrants can choose to have their refunds deposited directly into their chosen account at their financial institution. This will occur on the same day that the cheque would have been mailed out. Using this method provides a safe, convenient and dependable way of receiving a refund. To take advantage of this service, registrants simply complete form GST 469 Direct Deposit Request. This form can be obtained from any tax services office or tax centre. It can also be accessed from the following link on the CRA website at www.cra.gc.ca/dd-bus.
Payroll Services
Calculating employees' payroll deductions
You can calculate your employees' payroll deductions using a computer. Tables on Diskette (TOD), is a stand-alone computer program that calculates payroll deductions for Canada Pension Plan contributions, Employment Insurance Premiums, and federal and provincial (except Quebec) or territorial income taxes. For more information, visit www.cra.gc.ca/tod. You can calculate your employees' payroll deductions on the CRA Web site using the Payroll Deductions Online Calculator (PDOC).
File your nil payroll deductions by telephone
You can notify the CRA if you have no payroll deduction remittance to make during a remittance period by calling our automated TeleReply service at
1-800-959-2256. For more information, visit www.cra.gc.ca/telereply. Starting in April 2007 you can file your nil payroll deductions over the Internet through My Business Account.
Automobile Benefits On-line Calculator
The CRA Web site provides an online tool to calculate the taxable benefits attributable to employees who have personal use of an automobile owned or leased by a business. For more information, visit www.cra.gc.ca/autobenefits-calculator.
Making payments
Electronic banking services
Many financial institutions offer Internet and telephone banking services that allow you to make payments to the CRA electronically. Your financial institution may also allow you to schedule future dated payments. Visit www.cra.gc.ca/electronicpayments for the links to the Web sites of certain financial institutions, which offer electronic payment options.
You can also electronically remit your GST/HST balance owing using EDI technology. For more information, visit www.cra.gc.ca/gsthst-edi.
This document is also available for download in .pdf format.
