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publication</a></li> <li><a href="/web/20130809153650/http://www.cra-arc.gc.ca/cntct/menu-eng.html"><span class="wb-icon-comment"></span>Contact the CRA</a></li> <li><a href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/pdoc-eng.html"><span class="wb-icon-calculator"></span>Calculate payroll deductions</a></li> </ul> <div class="clear"></div> <h2 class="margin-top-medium background-dark">Online services</h2> <p><a class="button button-accent display-block button-large margin-bottom-small align-left" href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/menu-eng.html"><span class="wb-icon-users"></span>Represent a Client</a> <a class="button button-accent display-block margin-top-small button-large margin-bottom-small align-left" href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/myccnt/menu-eng.html"><span class="wb-icon-user"></span>My Account</a> <a class="button button-accent display-block margin-top-small button-large 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margin-bottom-medium background-dark">Information for…</h2> <div class="module-related margin-bottom-none margin-top-none"> <ul> <li><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/rgstrd/menu-eng.html">Registered plans administrators</a></li> <li><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/trsts/menu-eng.html">Trust administrators</a></li> </ul> </div> </div> </div>  <div class="span-4 row-end"> <h2 class="margin-bottom-none margin-top-none">Topics</h2> <h3 class="margin-bottom-medium margin-top-none">A to Z index</h3> <p><a href="/web/20130809153650/http://www.cra-arc.gc.ca/azindex/menu-eng.html#azind" class="button button-accent">Individuals and families: A to Z</a></p> <p><a href="/web/20130809153650/http://www.cra-arc.gc.ca/azindex/menu-eng.html#azbus" class="button button-accent">Business: A to Z</a> <a href="/web/20130809153650/http://www.cra-arc.gc.ca/azindex/menu-eng.html#azgst" class="button button-accent">GST/HST: A to Z</a> <a href="/web/20130809153650/http://www.cra-arc.gc.ca/azindex/menu-eng.html#azpay" class="button button-accent">Payroll: A to Z</a></p> <p><a class="button button-accent" href="/web/20130809153650/http://www.cra-arc.gc.ca/chrts-gvng/chrts/tpc-ndx/menu-eng.html">Charities: A to Z</a> <a class="button button-accent" href="/web/20130809153650/http://www.cra-arc.gc.ca/chrts-gvng/dnrs/tpc-ndx/menu-eng.html">Donors: A to Z</a></p> <h3 class="margin-bottom-medium margin-top-large">Popular topics</h3> <div class="span-2 margin-bottom-none row-start"> <h4 class="background-medium">Representatives</h4> <ul class="indent-medium list-bullet-none"> <li><a href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/whtsnw-eng.html"> What's new for representatives?</a> <br/>Latest information for representatives.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/rspnsblts-eng.html">Responsibilities of authorized representatives</a> <br/>Responsibilities of authorized representatives using Represent a Client.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/hwts-eng.html">Using Represent a Client</a> <br/>Step-by-step instructions.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/ndvdls-eng.html">Services for representatives of individuals</a> <br/>List of services for representatives of individuals.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/bsnsss-eng.html">Services for representatives of businesses</a> <br/>List of services for representatives of businesses.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/vnts/menu-eng.html">Events and seminars</a> <br/>Tax information videos, events, seminars, and tax preparation clinics.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/tchncl/menu-eng.html">Technical information</a> <br/>Technical publications related to excise, GST/HST, income tax, and more.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/txprfssnls/rsrcs/menu-eng.html">Services and resources</a><br/>Other services and resources for representatives.</li> </ul> <h4 class="background-medium">Business employees</h4> <ul class="indent-medium list-bullet-none margin-bottom-none"> <li><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/ll-dts/menu-eng.html">Important dates for businesses</a> <br/>Due dates and other important dates that could happen during the course of your commercial activities. </li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/faqs/fqsgrpd-eng.html">Group ID FAQ</a> <br/>Frequently asked questions - How can GroupID help me manage my employees? </li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/E/pbg/tf/rc59/README.html">RC59, Business Consent Form</a> <br/>Form to authorize your representative.</li> </ul> </div> <div class="span-2 row-end margin-bottom-none"> <h4 class="background-medium">Professional representatives</h4> <ul class="indent-medium list-bullet-none"> <li><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rlngs/menu-eng.html">GST/HST rulings and interpretations</a> <br/>Rulings and interpretations for GST/HST.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/txprfssnls/srvcs/menu-eng.html">Income tax rulings and interpretations</a> <br/> The CRA's interpretation of the <em>Income Tax Act</em>, the <em>Income Tax Regulations</em> and related statutes including <em>Income Tax Conventions</em>.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/hm/menu-eng.html">CPP/EI Rulings</a> <br/>Canada Pension Plan (CPP) and Employment Insurance (EI) Rulings.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/prprrs/menu-eng.html">E-services for tax preparers</a> <br/>The electronic services available for you and for your individual and business clients.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/frs/menu-eng.html">International Financial Reporting Standards (IFRS)</a> <br/>More information about strategic plan to adopt International Financial Reporting Standards (IFRSs) by publicly accountable enterprises in Canada.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/menu-eng.html">Persons with disabilities</a> <br/>Important tax information for people with disabilities.</li> </ul> <h4 class="background-medium">Friends and family members</h4> <ul class="indent-medium list-bullet-none margin-bottom-none"> <li><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ll-dts/menu-eng.html">Important dates for individuals and families</a> <br/>Dates that are important to individuals and families.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/menu-eng.html">Persons with disabilities</a> <br/>Topics of interest for persons with disabilities.</li> <li class="margin-top-medium"><a href="/web/20130809153650/http://www.cra-arc.gc.ca/E/pbg/tf/t1013/README.html">Form T1013, Authorizing or Cancelling a Representative</a> <br/>Form for trust accounts or individual tax and benefit accounts.</li> </ul> </div> </div> <div class="clear"></div> </div>  <div class="span-2"> <div class="span-2 margin-bottom-medium"> <div class="module-poster"> <a href="/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/menu-eng.html"><img src="/web/20130809153650im_/http://www.cra-arc.gc.ca/images/mp-pp/rprsnttvs/stgo-rfi-224-286x151.jpg" alt=""/><p class="position-top-medium position-right-medium position-left background-dark opacity-90">Representatives: Save time – go online!</p></a> </div> </div> <div class="span-2 margin-bottom-medium"> <div class="module-poster"> <a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/chng_rps/menu-eng.html"><img src="/web/20130809153650im_/http://www.cra-arc.gc.ca/images/mp-pp/rprsnttvs/thrz-rfi-190-286x151.jpg" alt=""/><p class="position-bottom-medium position-right-medium position-left background-dark opacity-90">Authorize a representative to handle your tax matters</p></a> </div> </div> <div class="span-2 margin-bottom-medium"> <div class="module-poster"> <a href="/web/20130809153650/http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/flndx-eng.html"><img src="/web/20130809153650im_/http://www.cra-arc.gc.ca/images/mp-pp/rprsnttvs/itf-286x151.jpg" alt=""/><p class="position-top-medium position-right-medium position-left background-dark opacity-90">New income tax folios</p></a> </div> </div> <div class="clear"></div> <div class="span-2 margin-bottom-large"> <div class="wet-boew-webwidget limit-5"> <div class="widget-container"><h2 class="background-accent">News</h2> <section> <ul class="widget-content"> <li><a href="https://web.archive.org/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/rss/bsnsss-eng.xml">Business news</a></li> <li><a href="https://web.archive.org/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/rss/t1gtrdy-eng.xml">Individual news</a></li> <li><a href="https://web.archive.org/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/rss/chrts-eng.xml">Charities and donor news</a></li> <li><a href="https://web.archive.org/web/20130809153650/http://www.cra-arc.gc.ca/esrvc-srvce/rss/mdrm-eng.xml">Newsroom 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