Not many taxpayers would be aware that they have the right to seek information from the Canada Revenue Agency (CRA) regarding their tax audit, or about details of an assessment done by the Canada Revenue Agency to understand if the Canada Revenue Agency made a mistake, or if a filed return was indeed wrong. Knowing what is in the CRA’s file about one’s filed returns or audits is very useful in clarifying any misunderstanding about one’s taxes, and AG Tax highly recommends Canadian taxpayers to inquire about their tax-related information when required.
This information is accessible and should be obtained at the earliest time possible in case an assessment is issued and when a decision is confirmed by the appeals officer. The Canada Revenue Agency has different steps for seeking formal and informal information. Here is a brief overview of what is considered formal information and informal information, as well as the process involved in obtaining such information from the Canada Revenue Agency .
Informal Information Request from Canada Revenue Agency
Seeking copies of T1s, RRSP, T4, or other tax slips, record of income reported, deductions or credits claimed in previous tax years, or information about registered charities from the CRA is considered an informal information request. These can be obtained simply by making a request to the CRA by using the CRA ‘Contact Us’ webpage or you may reach out to a Canadian tax expert to help you with the process.
Formal Information Request from Canada Revenue Agency
Seeking personal information, tax audit, CRA assessment related information, etc. are generally considered formal information requests, accessible under Privacy Act and Information Act. These two Acts provide Canadian citizens, along with persons and corporations in Canada the right to access federal government records when necessary.
This information can be obtained by sending mail by post, by fax or, an e-mail. In case of confidential information, the taxpayer may need to provide proof of identification along with the mail. A request can also be made by filing Form RC378, Access to Information and Personal Information (ATIP). The ATIP filing fee is CDN $5.00.
That being said, although the process to obtain information from the Canada Revenue Agency is easy, it is tough to identify the exact information to seek. It would be wise to ask a tax professional for assistance to avoid missing out on requesting useful information, since the ATIP process can help obtain information that is often unavailable to taxpayers, such as: auditor’s final memos of an audit sent by them to their seniors.
AN ATIP request is useful in understanding the CRA’s approach towards a tax situation. This could help benefit a tax argument firstly by helping in preparing an accurate notice of objection or a notice of appeal, and secondly in preparing responses and explanation in response to CRA’s assumptions during a tax court case related to an audit or other tax situation.
AG Tax LLP Can Help
Tax situations can be complex and burdensome, if you have any tax-related queries or need assistance with tax planning or filing please contact AG Tax. Our tax professionals are highly-experienced with U.S. and Canadian tax laws and can provide you the right guidance to handle your tax situation.
Aylett Grant Tax LLP is a full service accounting firm with a dedicated team of experts, who are highly-qualified and experienced in handling situations related to U.S., Canadian, and other international tax laws.
We can assist with:
- Canadian Personal and Corporate tax returns
- Cross Border Taxation and Business Planning
- U.S. Personal and Corporate Taxation
- Disclosure of Foreign Assets and other information filings
- Retirement planning
- Estate Planning, Inheritance tax advice
To obtain a quote or to arrange for a consultation to discuss your tax related queries, please contact us at:
- 416-238-5920 (Greater Toronto Area, ON)
- 604-538-8735 (Greater Vancouver Area, BC)
- 780-702-2732 (Greater Edmonton Area, AB)
Disclaimer: The information in this publication is accurate as of the time of its publication. AG Tax assumes no responsibility for changes to tax legislation subsequent to the publication of this document. The information provided is for general information purposes only and should not be acted upon without seeking professional advice. If you would like to engage our services, please contact our staff and obtain authorization to send our firm confidential information. A client relationship is not created by the transmission of information. A client relationship is only formed with our firm when a scope and engagement letter signed by the firm and the potential client detailing the terms of engagement is present.