The Following Is a List of Website Addresses for the CRA Documents Referenced in Chapter 12

PRACTICE AID 12.1

The following is a list of website addresses for the CRA Documents referenced in Chapter 12.

12. Introduction Canada Revenue Agency Home Page www.cra-arc.gc.ca

12.1 Mandatory Electronic Filing www.cra-arc.gc.ca/esrvc-srvce/tx/prprrs/mndtrylctrncflng-eng.html

12.2.1 Commercial Tax Preparation Software for T1 General Income Tax and Benefit Returns The list of certified software www.efile.cra.gc.ca/l-sftwrq-eng.html

The certification process www.efile.cra.gc.ca/l-thrtpcs-eng.html#cert

Information Circular IC97-2R16, Customized Forms www.cra-arc.gc.ca/E/pub/tp/ic97-2r16/ic97-2r16-e.html or www.cra-arc.gc.ca/E/pub/tp/ic97-2r16/README.html or www.cra-arc.gc.ca/E/pub/tp/ic97-2r16/ic97-2r16-15e.pdf

12.2.2 Commercial Tax Preparation Software for T2 Corporate Tax Return Preparation CRA's list of certified (approved) corporation Internet tax preparation software www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/sftwr-eng.html

T2 Bar Code Return www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/rtrn/wht/fq-eng.html

International Financial Reporting Standards (IFRS) www.cra-arc.gc.ca/tx/bsnss/tpcs/frs/menu-eng.html The North American Industry Classification System (NAICS) www.statcan.gc.ca/subjects-sujets/standard-norme/naics-scian/2012/index-indexe-eng.htm and www.statcan.gc.ca/eng/concepts/industry

Information Circular IC 78-10R5 www.cra-arc.gc.ca/E/pub/tp/ic78-10r5

12.2.3 Computer Security Browser www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/brwsr-eng.html

Upgrading Operating Systems and Web Browsers www.cra-arc.gc.ca/ntcs/ntrnt_scrty-eng.html#h4.

The CRA and Online Security www.cra-arc.gc.ca/ntcs/ntrnt_scrty-eng.html

Important Security Information www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/mprtnt-eng.html

Canada Revenue Agency – PKI Services www.cra-arc.gc.ca/esrvc-srvce/pki-icp/menu-eng.html

Electronic Commerce Security www.cra-arc.gc.ca/esrvc-srvce/pki-icp/fq-eng.html

12.3 Online Access to Tax Information Held by CRA 12.3.1 My Account www.cra-arc.gc.ca/myaccount

My Account www.cra-arc.gc.ca/myaccount www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/snp_fq/menu-eng.html

Information about My Account www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/myccnt/hlp-eng.html#mao.a1-1 Log in services www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/hrs-eng.html

12.3.2 My Business Account See www.cra-arc.gc.ca/mybusinessaccount

Sign-in Partner to access My Business Account www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/snp_fq/menu-eng.html

Revenu Québec: GST/HST and QST Registrants www.revenuquebec.ca/en/default.aspx

12.3.3 Services Available for All Accounts Authorize a Representative www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/myccnt/wht/mng-eng.html

12.3.4 E-Services Help Desk for Businesses www.cra-arc.gc.ca/cntct/hdsk-bs-eng.html

12.3.4.1 Log-in services www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/hrs-eng.html

12.3.5 Represent a Client www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/pss_fq/cnd-eng.html#hlp1b

Sign-in Partner to access Represent a Client www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/snp_fq/menu-eng.html and www.cra-arc.gc.ca/esrvc- srvce/tx/psssrvcs/snp_fq/bt_snp-eng.html

About Representative a Client www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/bt-eng.html

12.3.6 e-Services Help Desk for Individuals www.cra-arc.gc.ca/cntct/hdsk-nd-eng.html

List of Services for Represent a Client www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/bsnsss-eng.html 12.3.7 My Payment www.cra-arc.gc.ca/mypayment/

Other payment options www.cra-arc.gc.ca/mkpymnt-eng.html

Browser for My Payment www.cra-arc.gc.ca/esrvc-srvce/tx/mypymnt/brwsr-eng.html

My Payment www.cra-arc.gc.ca/mypayment

Hours www.cra-arc.gc.ca/esrvc-srvce/tx/mypymnt/hrs-eng.html

12.4 Discounters T4163, Guide for Discounters www.cra-arc.gc.ca/E/pub/tg/t4163/README.html

Discounters: CRA Policies and Procedures www.cra-arc.gc.ca/discounters

Form RC76, Application and Agreement to Obtain a Discounter Code/Discounter Direct Deposit Enrolment www.cra-arc.gc.ca/E/pbg/tf/rc76

The Discounter Registration Service www.cra-arc.gc.ca/discounters/#dates

12.4.1 Client Data Enquiry (CDE) Service What’s New www.efile.cra.gc.ca/l-whtsnw-eng.html

12.5 Electronic Filing Information on subscribing for notification of new bulletins and other information www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrb-eng.html

CRA electronic services for businesses www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/menu-eng.html Information for CRA electronic services for individuals www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/menu-eng.html

Calculating child benefits www.cra-arc.gc.ca/bnfts/clcltr

Electronic Services for Tax Preparers www.cra-arc.gc.ca/esrvc-srvce/tx/prprrs/menu-eng.html

EFILE: News and Program Updates www.efile.cra.gc.ca/l-blltnbrd-eng.html

Income Tax Folios Index www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/menu-eng.html

12.5.1 News and Program Updates CRA News and Other Program Announcements from the CRA www.cra-arc.gc.ca/whtsnw/menu-eng.html

Tax Professionals What’s New www.cra-arc.gc.ca/tx/txprfssnls/menu-eng.html

Information on Other Programs and Information for Tax Professionals www.cra-arc.gc.ca/tx/txprfssnls/menu-eng.html

What's New www.efile.cra.gc.ca/l-blltnbrd-eng.html

CRA Mobile Apps www.cra-arc.gc.ca/mobileapps/

Other information about Electronic Services www.cra-arc.gc.ca/esrvc-srvce/menu-eng.html

12.5.2 Enhanced Client Service Paperless Office www.cch.ca/AccountantsSuite/CCHScan/index.aspx?tid=133 12.5.3 Client Authorization for Individual Taxpayers Form T183 www.cra-arc.gc.ca/E/pbg/tf/t183

12.5.4 Form T183CORP Form T183CORP www.cra-arc.gc.ca/E/pbg/tf/t183corp

12.5.5 Taxpayer's Signature Form T1013 www.cra-arc.gc.ca/E/pbg/tf/t1013

12.5.6 Direct Deposits: Individuals Information on Direct Deposit www.cra-arc.gc.ca/directdeposit/

Canada Direct Deposit Enrollment Form www.tpsgc-pwgsc.gc.ca/recgen/pdf/canada.pdf

Direct Deposit: Employment Insurance Benefit, Canada Pension Plan and Old Age Security benefits www.servicecanada.gc.ca/eng/sc/direct-deposit

12.5.7 Direct Deposit: Businesses Form RC366 www.cra-arc.gc.ca/E/pbg/tf/rc366/README.html

12.6 E-services www.cra-arc.gc.ca/esrvc-srvce

12.6.1 EFILE www.cra-arc.gc.ca/efile www.efile.cra.gc.ca/l-bnfts-eng.html

Electronic filing procedures www.efile.cra.gc.ca Tax Data Delivery www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/fl/tdd-ldf-eng.html

Electronic Filing Procedures www.efile.cra.gc.ca/ www.cra-arc.gc.ca/esrvc-srvce/menu-eng.html

Hours of Operation www.efile.cra.gc.ca/l-hrs-eng.html

Important Dates www.efile.cra.gc.ca/l-mprtdts-eng.html

Error Messages www.efile.cra.gc.ca/l-tchsp-eng.html

RC4018, Electronic Filers Manual, Chapters 1 and 2 (can be accessed through Forms and Publications) www.cra-arc.gc.ca

12.6.2 Advertising EFILE Services www.efile.cra.gc.ca/l-rsp-eng.html#advertise

12.6.3 New EFILE Registration www.efile.cra.gc.ca/l-rgstr-eng.html

Suitability Screening www.efile.cra.gc.ca/l-scrn-eng.html

The EFILE Registration Online Form apps.cra-arc.gc.ca/ebci/efes/emod/sec/EmodRegisterEfileRender-e

12.6.3.1 Renewal of an EFILE Account www.efile.cra.gc.ca/l-rnwl-eng.html www.efile.cra.gc.ca/l-blltnbrd-eng.html

EFILE Helpdesk www.efile.cra.gc.ca/l-tchsp-eng.html 12.7 NETFILE for Individuals NETFILE www.netfile.gc.ca

NETFILE List of Restrictions www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/netfile-impotnet/lgblty-eng.html

12.8 Electronic Filing of Corporation Tax Returns by Tax Preparers Electronic Services for Tax Return Preparers www.cra-arc.gc.ca/esrvc-srvce/tx/prprrs/menu-eng.html

12.8.1 Corporation Internet Filing www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/menu-eng.html

What’s New www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/whtsnw-eng.html

Mandatory Electronic Filing www.cra-arc.gc.ca/gncy/bdgt/2009/fqt2-eng.html

Change of Address www.cra-arc.gc.ca/tx/bsnss/tpcs/lf-vnts/chngddrss-eng.html

Direct Deposit www.cra-arc.gc.ca/gncy/dd/menu-eng.html Note: The federal government is intending to phase out federal cheques by April 2016.

Corporation Internet Filing Software www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/sftwr-eng.html

EFILE Support Help Desk for authentication issues for T2 filers www.efile.cra.gc.ca/l-tchsp-eng.html

Corporation Internet Filing Checklist www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/strt-eng.html

What’s New www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/whtsnw-eng.html

Corporation Internet Filing www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/bt-eng.html

12.8.2 Corporation Internet Filing Service Hours www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/hrs-eng.html

12.9 Electronic Filing of Information Returns www.cra-arc.gc.ca/esrvc-srvce/rf/fq-eng.html

Electronic Filing of T4s and T5s www.cra-arc.gc.ca/esrvc-srvce/rf/menu-eng.html www.cra-arc.gc.ca/esrvc-srvce/rf/mgmd/menu-eng.html

12.9.1 Web Access Code https://apps.cra-arc.gc.ca/ebci/leb0/wacretrieve/pub/entry-e.do www.cra-arc.gc.ca/esrvc-srvce/rf/cd-eng.html

12.9.2 CRA Web Forms CRA Web Forms www.cra-arc.gc.ca/esrvc-srvce/rf/t4-wbfrms/menu-eng.html

12.9.3 Electronic Media Internet File Transfer www.cra-arc.gc.ca/esrvc-srvce/rf/mgmd/menu-eng.html

What’s New: Electronic Mailing List – Electronic Filing of Information Returns www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbmgntc-eng.html

12.10 GST/HST NETFILE www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/menu-eng.html

Mandatory Electronic Filing for Most GST/HST Registrants www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/rtrns/flng/menu-eng.html

Payment Forms and Remittance Vouchers www.cra-arc.gc.ca/formspubs/frms/ppr_nly-eng.html Penalties and Interest www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/rtrns/pnlts-eng.html

Selected Financial Institutions www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/thr/fnncls/slfqst-eng.html

GST/HST Access Code Online www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/cd-eng.html

GST/HST NETFILE www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/menu-eng.html www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/bt-eng.html

Electronic Rebate Forms www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/psb-eng.html

Paying Outstanding Amounts www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstvh/htp-eng.html

Checklist for Online Filing www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/fl-eng.html www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstvh/hrs-eng.html

Tax Professionals www.cra-arc.gc.ca/tx/txprfssnls/menu-eng.html

Hours of Service www.cra-arc.gc.ca/cntct/hdsk-bs-eng.html

12.11 E-Services Help Desk for Individuals See www.cra-arc.gc.ca/cntct/hdsk-nd-eng.html

12.12 EFILE Help Desk for T1 Returns and T2 E-Filers www.efile.cra.gc.ca/l-tchsp-eng.html

12.13 CRA Telephone Numbers for Different Types of Enquiries www.cra-arc.gc.ca/cntct/phn-eng.html Universal child care benefit, Canada child tax benefit www.cra-arc.gc.ca/bnfts/menu-eng.html

GST/HST credit for individuals www.cra-arc.gc.ca/bnfts/gsthst/menu-eng.html

Provincial Programs for Ontario (PPO) www.cra-arc.gc.ca/bnfts/rltd_prgrms/ntr-eng.html

Forms and publications www.cra-arc.gc.ca/formspubs/rqst-eng.html

International tax and non-resident enquiries www.cra-arc.gc.ca/cntct/ntrntnlnqrs-eng.html

E-services helpdesk for individuals www.cra-arc.gc.ca/cntct/hdsk-nd-eng.html

E-services helpdesk for businesses www.cra-arc.gc.ca/cntct/hdsk-bs-eng.html

Corporation Internet filing helpdesk www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/hrs-eng.html#P35_1022

12.14 Tax Services Centres for T2 Corporation Income Tax Returns www.cra-arc.gc.ca/cntct/t2ddr-eng.html

Businesses International and Non-Resident Taxes www.cra-arc.gc.ca/cntct/ntrntnlnqrs-eng.html

12.15 CRA Service Complaints Form RC193, Service-Related Complaint www.cra-arc.gc.ca/E/pbg/tf/rc193/README.html

RC4420, Information on the CRA-Service Complaints www.cra-arc.gc.ca/E/pub/xi/rc4420 www.cra-arc.gc.ca/E/pub/xi/rc4420/README.html www.cra-arc.gc.ca/E/pub/tg/rc4417/rc4417-12-13e.pdf CRA Current Year Service Standards 2015-2016 www.cra-arc.gc.ca/gncy/stndrds/2015-2016/menu-eng.html

Taxpayer’s Rights www.taxpayersrights.gc.ca

Ombudsman Annual Reports www.taxpayersrights.gc.ca/rprts/menu-eng.html