CINXE.COM

<!DOCTYPE html>    <html lang="en" class="no-js">  <head><script type="text/javascript" src="/_static/js/bundle-playback.js?v=HxkREWBo" charset="utf-8"></script> <script type="text/javascript" src="/_static/js/wombat.js?v=txqj7nKC" charset="utf-8"></script> <script>window.RufflePlayer=window.RufflePlayer||{};window.RufflePlayer.config={"autoplay":"on","unmuteOverlay":"hidden"};</script> <script type="text/javascript" src="/_static/js/ruffle/ruffle.js"></script> <script type="text/javascript"> __wm.init("https://web.archive.org/web"); __wm.wombat("http://www.cra-arc.gc.ca/stmp-eng.html","20130809153830","https://web.archive.org/","web","/_static/", "1376062710"); </script> <link rel="stylesheet" type="text/css" href="/_static/css/banner-styles.css?v=S1zqJCYt" /> <link rel="stylesheet" type="text/css" href="/_static/css/iconochive.css?v=3PDvdIFv" />  <meta charset="utf-8"/>  <title>Site map</title> <link rel="shortcut icon" href="/web/20130809153830im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/favicon.ico"/> <link rel="shortcut icon" href="/web/20130809153830im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/favicon.ico"/> <meta name="dcterms.title" content="ARCHIVED - Canada Revenue Agency - Site map"/> <meta name="description" content="Information, services, and applications that help promote compliance with Canada's tax, and trade, and border legislation, and regulations; including forms, publications, and guides."/> <meta name="dcterms.description" content="Information, services, and applications that help promote compliance with Canada's tax, and trade, and border legislation, and regulations; including forms, publications, and guides."/> <meta name="keywords" content="general public, administrative page, Electronic documents, personal income taxes, corporate income tax, GST/HST, excise taxes, tax credits, international trade, imports, exports, electronic records, businesses, small businesses, payroll, charities"/> <meta name="dcterms.creator" content="Government of Canada, Canada Revenue Agency"/> <meta name="dcterms.publisher" content="Government of Canada, Canada Revenue Agency, Public Affairs Branch, Electronic and Print Media Directorate"/> <meta name="dcterms.language" content="eng" title="ISO639-2"/> <meta name="dcterms.issued" title="W3CDTF" content="1999-11-01"/> <meta name="dcterms.modified" title="W3CDTF" content="2013-06-26"/> <meta name="dcterms.subject" content="personal income taxes, corporate income tax, GST/HST, excise taxes, tax credits, international trade, imports, exports, electronic records, businesses, small businesses, payroll, charities" title="gccore"/> <meta name="dcterms.audience" content="" title="gcaudience"/> <meta name="dcterms.type" content="" title="gctype"/> <meta name="dcterms.coverage" content="" title="gcgeonames"/> <meta name="dcterms.format" content="text/html" title="gcformat"/> <meta name="viewport" content="width=device-width, initial-scale=1"/> <meta name="robots" content="index,follow"/>   <script src="/web/20130809153830js_/http://www.cra-arc.gc.ca/wet-boew/js/jquery.min.js"></script> <link rel="stylesheet" href="/web/20130809153830cs_/http://www.cra-arc.gc.ca/wet-boew/grids/css/util-min.css"/> <link rel="stylesheet" href="/web/20130809153830cs_/http://www.cra-arc.gc.ca/wet-boew/js/css/pe-ap-min.css"/> <link rel="stylesheet" href="/web/20130809153830cs_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/css/theme-min.css"/> <noscript><link rel="stylesheet" href="/web/20130809153830cs_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/css/theme-ns-min.css"/></noscript>    </head> <body> <div id="wb-body-sec"> <div id="wb-skip"> <ul id="wb-tphp"> <li id="wb-skip1"> <a href="#wb-cont">Skip to main content</a> </li> <li id="wb-skip2"> <a href="#wb-nav">Skip to secondary menu</a> </li> </ul> </div> <div id="wb-head"> <div id="wb-head-in"> <header>  <nav role="navigation"> <div id="gcwu-gcnb"> <h2>Government of Canada navigation bar</h2> <div id="gcwu-gcnb-in"> <div id="gcwu-gcnb-fip"> <div id="gcwu-sig"> <div id="gcwu-sig-in"> <object data="/web/20130809153830im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/sig-eng.svg" role="img" tabindex="-1" aria-label="Government of Canada" type="image/svg+xml"> <img src="/web/20130809153830im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/sig-eng.png" alt="Government of Canada"/> </object> </div> </div> <ul> <li id="gcwu-gcnb1"> <a rel="external" href="https://web.archive.org/web/20130809153830/http://www.canada.gc.ca/menu-eng.html">Canada.gc.ca</a> </li> <li id="gcwu-gcnb2"> <a rel="external" href="https://web.archive.org/web/20130809153830/http://www.servicecanada.gc.ca/eng/home.shtml">Services</a> </li> <li id="gcwu-gcnb3"> <a rel="external" href="https://web.archive.org/web/20130809153830/http://www.canada.gc.ca/aboutgov-ausujetgouv/depts/menu-eng.html">Departments</a> </li> <li id="gcwu-gcnb-lang"> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/stmp-fra.html" lang="fr">Français</a> </li> </ul> </div> </div> </div> </nav> <div id="gcwu-bnr" role="banner"> <div id="gcwu-bnr-in"> <div id="gcwu-wmms"> <div id="gcwu-wmms-in"> <object data="/web/20130809153830im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/wmms.svg" role="img" tabindex="-1" aria-label="Symbol of the Government of Canada" type="image/svg+xml"> <img src="/web/20130809153830im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/wmms.png" alt="Symbol of the Government of Canada"/> </object> </div> </div> <div id="gcwu-title"> <p id="gcwu-title-in"> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/menu-eng.html">Canada Revenue Agency</a> </p> </div> <section role="search"> <div id="gcwu-srchbx"> <h2>Search</h2> <form action="https://web.archive.org/web/20130809153830/http://recherche-search.gc.ca/rGs/s_r" method="get"> <div id="gcwu-srchbx-in"> <label for="gcwu-srch">Search Web site</label> <input id="gcwu-srch" type="text" name="q" value="" size="27" maxlength="150"/> <input type="hidden" name="langs" value="eng"/> <input type="hidden" name="s5bm3ts21rch" value="x"/> <input type="hidden" name="cdn" value="cra"/> <input type="hidden" name="st" value="s"/> <input type="hidden" name="num" value="10"/> <input type="hidden" name="st1rt" value="0"/> <input id="gcwu-srch-submit" name="gcwu-srch-submit" type="submit" value="Search"/> </div> </form> </div> </section> </div> </div> <nav role="navigation"> <div id="gcwu-psnb"> <h2>Site menu</h2> <div id="gcwu-psnb-in"> <div class="wet-boew-menubar"> <div> <ul class="mb-menu"> <li> <div> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/ndvdls-fmls/menu-eng.html">Individuals and families</a> </div> </li> <li> <div> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/bsnsss/menu-eng.html">Businesses</a> </div> </li> <li> <div> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/menu-eng.html">Charities and giving</a> </div> </li> <li> <div> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/rprsnttvs/menu-eng.html">Representatives</a> </div> </li> </ul> </div> </div> </div> </div> <div id="gcwu-bc"> <h2>Breadcrumb trail</h2> <div id="gcwu-bc-in"> <ol> <li> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/menu-eng.html">Home</a> </li> <li>Site map</li> </ol> </div> </div> </nav>  </header> </div> </div> <div id="wb-core"> <div id="wb-core-in" class="equalize"> <div id="wb-main" role="main"> <div id="wb-main-in">  <h1 id="wb-cont">Site map</h1> <div class="span-6"> <p>Select a link to get more information.</p> <div class="module-table-contents margin-bottom-large"> <h2 class="background-light">Links arranged alphabetically</h2> <ul> <li><a href="#brgnls">Aboriginal peoples</a></li> <li><a href="#gncy">About the CRA</a></li> <li><a href="#bsnss">Business</a></li> <li><a href="#chrts">Charities and Giving</a></li> <li><a href="#bnfts">Child and family benefits</a></li> <li><a href="#cmplnts">Complaints and disputes</a></li> <li><a href="#cntct">Contact us</a></li> <li><a href="#mllst">Electronic mailing lists</a></li> <li><a href="#esrvc-srvce">E-services</a></li> <li><a href="#frmspbs">Forms and publications</a></li> <li><a href="#ntcs">Important notices</a></li> <li><a href="#ndvdls">Individuals</a></li> <li><a href="#nnrsdnts">International and Non-resident Taxes</a></li> <li><a href="#crrs">Job opportunities</a></li> <li><a href="#nwsrm">Newsroom</a></li> <li><a href="#nnprft">Non-profit organizations</a></li> <li><a href="#rgstrd">Registered plans administrators</a></li> <li><a href="#srch">Search</a></li> <li><a href="#sred-rsde">SR&ED</a></li> <li><a href="#txprfssnls">Tax professionals</a></li> <li><a href="#tchncl">Technical information</a></li> <li><a href="#trst">Trusts</a></li> <li><a href="#whtsnw">What's new</a></li> </ul> </div> <div class="clear"></div> <div class="module margin-bottom-large"> <h2 id="brgnls" class="background-light">Aboriginal peoples</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/brgnls/menu-eng.html">Aboriginal peoples</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/test/sylvie/brgnls/ndns/menu-eng.html">Information for Indians</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/nrth-rs/menu-eng.html">Information for Northern residents</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="gncy" class="background-light">About the CRA</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/menu-eng.html">About the CRA</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/mnstr/menu-eng.html">Minister</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmmssnr/menu-eng.html">Commissioners</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/brd/menu-eng.html">Board of Management</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/mssn-eng.html">Mission, vision, promise, and values</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/bkgrd-eng.html">Structure and operational framework</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/ctsrgltns/menu-eng.html">Acts and Regulations</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/crprt-eng.html">Corporate reports and information</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/tp/menu-eng.html">Access to Information and Privacy</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/tfrprt/menu-eng.html">Action Task Force on Small Business Issues </a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nnnl/menu-eng.html">Annual Report to Parliament</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/bnchmrk/menu-eng.html">Benchmark Report</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/prfrmnc_rprts/menu-eng.html">Departmental Performance Reports </a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/mply-srvy/menu-eng.html">Employee Surveys</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/stndrds/menu-eng.html">External Service Standards in the CRA</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/gsthstrbmn/menu-eng.html">GST/HST Rebate for Municipalities</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/stts/menu-eng.html">Income Statistics and GST/HST Statistics</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html">Internal Audit and Program Evaluation</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/bomof-cscd/menu-eng.html">Management Accountability at the CRA</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/prcrmnt/menu-eng.html">Procurement in the CRA</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/prvcy/menu-eng.html">Protecting your privacy</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/pr/menu-eng.html">Public opinion research</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/rprts/menu-eng.html">Reports on plans and priorities</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/stts-rprt/ntr-eng.html">Status Report</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/fnncl/menu-eng.html">Quarterly Financial Report</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/spdt2012-eng.html">Supplementary Data on Budget 2012 Implementation</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/thrrprts/menu-eng.html">Other reports</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/bsnss_plns/menu-eng.html">Summaries of our Corporate Business Plan</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/sstnbl/menu-eng.html">Sustainable Development</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/hrmnztn/menu-eng.html">Changes to Harmonized Sales Tax (HST)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/tbcc/menu-eng.html">Comprehensive settlement agreements</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cllctns/menu-eng.html">Collections Integration</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/bdgt/menu-eng.html">Federal government budgets and other federal legislative announcements</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/fctip-picevo/menu-eng.html">Foreign Convention and Tour Incentive Program</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/jitsic-cicafi/menu-eng.html">Joint International Tax Shelter Information Centre</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/dsclsr/menu-eng.html">Transparency</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/tp-cmpltd/menu-eng.html">Completed access to information requests</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/dsclsr/xpndtrs-eng.html">Disclosure of annual travel, hospitality, and conference expenses</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/xpnss/menu-eng.html">Disclosure of travel and hospitality expenses</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cntrcts/menu-eng.html">Disclosure of contracts</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/grnts/menu-eng.html">Disclosure of grant and contribution awards</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/rclssfctns/menu-eng.html">Disclosure of job reclassifications</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/trdnt/menu-eng.html">Project Trident</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/prgrms_srvcs-eng.html">Programs and services</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/tp/menu-eng.html">Access to information and privacy</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/menu-eng.html">Complaints and disputes</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nvstgtns/menu-eng.html">Compliance</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/stndrds/menu-eng.html">Service Standards</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/txpyrbllrghts/menu-eng.html">Taxpayer Bill of Rights</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/txpyrrlf-eng.html">Taxpayer relief provisions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nvstgtns/vdp-eng.html">Voluntary Disclosures Program</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/lrt/menu-eng.html">Tax Alert</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/txnf/menu-eng.html">Tax savings...working for you!</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/fnnclltrcy-eng.html">Understanding Taxes and Benefits</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="bsnss" class="background-light">Business</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/menu-eng.html">Business</a> <ul> <li> <form method="get" action="/web/20130809153830/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi" enctype="application/x-www-form-urlencoded"> <div> <label for="url1">Business topics alphabetically:</label> </div> <div> <select size="1" name="url" id="url1"> <option value="/tx/bsnss/menu-eng.html" selected="selected" label="Select a letter">Select a letter</option> <option value="/tx/bsnss/tpcs-ndx/a-gen-eng.html" label="Topics for letter A">A</option> <option value="/tx/bsnss/tpcs-ndx/b-gn-eng.html" label="Topics for letter B">B</option> <option label="Topics for letter C" value="/tx/bsnss/tpcs-ndx/c-gn-eng.html">C</option> <option label="Topics for letter D" value="/tx/bsnss/tpcs-ndx/d-gn-eng.html">D</option> <option label="Topics for letter E" value="/tx/bsnss/tpcs-ndx/e-gen-eng.html">E</option> <option label="Topics for letter F" value="/tx/bsnss/tpcs-ndx/f-gn-eng.html">F</option> <option label="Topics for letter G" value="/tx/bsnss/tpcs-ndx/g-gn-eng.html">G</option> <option label="Topics for letter H" value="/tx/bsnss/tpcs-ndx/h-gn-eng.html">H</option> <option label="Topics for letter I" value="/tx/bsnss/tpcs-ndx/i-gen-eng.html">I</option> <option label="Topics for letter J" value="/tx/bsnss/tpcs-ndx/j-gn-eng.html">J</option> <option label="Topics for letter K" value="/tx/bsnss/tpcs-ndx/k-gn-eng.html">K</option> <option label="Topics for letter L" value="/tx/bsnss/tpcs-ndx/l-gn-eng.html">L</option> <option label="Topics for letter M" value="/tx/bsnss/tpcs-ndx/m-gn-eng.html">M</option> <option label="Topics for letter N" value="/tx/bsnss/tpcs-ndx/n-gn-eng.html">N</option> <option label="Topics for letter O" value="/tx/bsnss/tpcs-ndx/o-gen-eng.html">O</option> <option label="Topics for letter P" value="/tx/bsnss/tpcs-ndx/p-gn-eng.html">P</option> <option label="Topics for letter Q" value="/tx/bsnss/tpcs-ndx/q-gn-eng.html">Q</option> <option label="Topics for letter R" value="/tx/bsnss/tpcs-ndx/r-gn-eng.html">R</option> <option label="Topics for letter S" value="/tx/bsnss/tpcs-ndx/s-gn-eng.html">S</option> <option label="Topics for letter T" value="/tx/bsnss/tpcs-ndx/t-gn-eng.html">T</option> <option label="Topics for letter U" value="/tx/bsnss/tpcs-ndx/u-gen-eng.html">U</option> <option label="Topics for letter V" value="/tx/bsnss/tpcs-ndx/v-gn-eng.html">V</option> <option label="Topics for letter W" value="/tx/bsnss/tpcs-ndx/w-gn-eng.html">W</option> <option label="Topics for letter X" value="/tx/bsnss/tpcs-ndx/x-gn-eng.html">X</option> <option label="Topics for letter Y" value="/tx/bsnss/tpcs-ndx/y-gn-eng.html">Y</option> <option label="Topics for letter Z" value="/tx/bsnss/tpcs-ndx/z-gn-eng.html">Z</option> </select> <input class="display-inline" type="submit" value="Go"/> </div> </form> </li> <li> <form method="get" action="/web/20130809153830/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi" enctype="application/x-www-form-urlencoded"> <div> <label for="url2">GST/HST topics alphabetically:</label> </div> <div> <select size="1" name="url" id="url2"> <option value="/tx/bsnss/tpcs/gst-tps/menu-eng.html" selected="selected" label="Select a letter">Select a letter</option> <option label="Topics for letter A" value="/tx/bsnss/tpcs/gst-tps/tpcndx/a-eng.html">A</option> <option label="Topics for letter B" value="/tx/bsnss/tpcs/gst-tps/tpcndx/b-eng.html">B</option> <option label="Topics for letter C" value="/tx/bsnss/tpcs/gst-tps/tpcndx/c-eng.html">C</option> <option label="Topics for letter D" value="/tx/bsnss/tpcs/gst-tps/tpcndx/d-eng.html">D</option> <option label="Topics for letter E" value="/tx/bsnss/tpcs/gst-tps/tpcndx/e-eng.html">E</option> <option label="Topics for letter F" value="/tx/bsnss/tpcs/gst-tps/tpcndx/f-eng.html">F</option> <option label="Topics for letter G" value="/tx/bsnss/tpcs/gst-tps/tpcndx/g-eng.html">G</option> <option label="Topics for letter H" value="/tx/bsnss/tpcs/gst-tps/tpcndx/h-eng.html">H</option> <option label="Topics for letter I" value="/tx/bsnss/tpcs/gst-tps/tpcndx/i-eng.html">I</option> <option label="Topics for letter J" value="/tx/bsnss/tpcs/gst-tps/tpcndx/j-eng.html">J</option> <option label="Topics for letter K" value="/tx/bsnss/tpcs/gst-tps/tpcndx/k-eng.html">K</option> <option label="Topics for letter L" value="/tx/bsnss/tpcs/gst-tps/tpcndx/l-eng.html">L</option> <option label="Topics for letter M" value="/tx/bsnss/tpcs/gst-tps/tpcndx/m-eng.html">M</option> <option label="Topics for letter N" value="/tx/bsnss/tpcs/gst-tps/tpcndx/n-eng.html">N</option> <option label="Topics for letter O" value="/tx/bsnss/tpcs/gst-tps/tpcndx/o-eng.html">O</option> <option label="Topics for letter P" value="/tx/bsnss/tpcs/gst-tps/tpcndx/p-eng.html">P</option> <option label="Topics for letter Q" value="/tx/bsnss/tpcs/gst-tps/tpcndx/q-eng.html">Q</option> <option label="Topics for letter R" value="/tx/bsnss/tpcs/gst-tps/tpcndx/r-eng.html">R</option> <option label="Topics for letter S" value="/tx/bsnss/tpcs/gst-tps/tpcndx/s-eng.html">S</option> <option label="Topics for letter T" value="/tx/bsnss/tpcs/gst-tps/tpcndx/t-eng.html">T</option> <option label="Topics for letter U" value="/tx/bsnss/tpcs/gst-tps/tpcndx/u-eng.html">U</option> <option label="Topics for letter V" value="/tx/bsnss/tpcs/gst-tps/tpcndx/v-eng.html">V</option> <option label="Topics for letter W" value="/tx/bsnss/tpcs/gst-tps/tpcndx/w-eng.html">W</option> <option label="Topics for letter X" value="/tx/bsnss/tpcs/gst-tps/tpcndx/x-eng.html">X</option> <option label="Topics for letter Y" value="/tx/bsnss/tpcs/gst-tps/tpcndx/y-eng.html">Y</option> <option label="Topics for letter Z" value="/tx/bsnss/tpcs/gst-tps/tpcndx/z-eng.html">Z</option> </select> <input class="display-inline" type="submit" value="Go"/> </div> </form> </li> <li> <form method="get" action="/web/20130809153830/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi" enctype="application/x-www-form-urlencoded"> <div> <label for="url3">Payroll topics alphabetically:</label> </div> <div> <select size="1" name="select" id="url3"> <option value="/tx/bsnss/tpcs/pyrll/menu-eng.html" selected="selected" label="Select a letter">Select a letter</option> <option label="Topics for letter A" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/a-eng.html">A</option> <option label="Topics for letter B" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/b-eng.html">B</option> <option label="Topics for letter C" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/c-eng.html">C</option> <option label="Topics for letter D" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/d-eng.html">D</option> <option label="Topics for letter E" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/e-eng.html">E</option> <option label="Topics for letter F" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/f-eng.html">F</option> <option label="Topics for letter G" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/g-eng.html">G</option> <option label="Topics for letter H" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/h-eng.html">H</option> <option label="Topics for letter I" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/i-eng.html">I</option> <option label="Topics for letter J" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/j-eng.html">J</option> <option label="Topics for letter K" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/k-eng.html">K</option> <option label="Topics for letter L" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/l-eng.html">L</option> <option label="Topics for letter M" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/m-eng.html">M</option> <option label="Topics for letter N" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/n-eng.html">N</option> <option label="Topics for letter O" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/o-eng.html">O</option> <option label="Topics for letter P" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/p-eng.html">P</option> <option label="Topics for letter Q" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/q-eng.html">Q</option> <option label="Topics for letter R" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/r-eng.html">R</option> <option label="Topics for letter S" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/s-eng.html">S</option> <option label="Topics for letter T" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/t-eng.html">T</option> <option label="Topics for letter U" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/u-eng.html">U</option> <option label="Topics for letter V" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/v-eng.html">V</option> <option label="Topics for letter W" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/w-eng.html">W</option> <option label="Topics for letter X" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/x-eng.html">X</option> <option label="Topics for letter Y" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/y-eng.html">Y</option> <option label="Topics for letter Z" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/z-eng.html">Z</option> </select> <input class="display-inline" type="submit" value="Go"/> </div> </form> </li> <li>Popular topics <ul> <li>Businesses/Corporations <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/menu-eng.html">Business registration - Business Number (BN)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/menu-eng.html">Corporations</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/menu-eng.html">Sole proprietorships and partnerships</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/hm/menu-eng.html">CPP/EI rulings</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/kprc/menu-eng.html">Keeping records</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/menu-eng.html">International and non-resident taxes</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/menu-eng.html">Scientific Research and Experimental Development (SR&ED) Tax Incentive Program</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/etsl-eng.html">Excise taxes and other levies</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/llrts/menu-eng.html">All rates</a></li> </ul> </li> <li>GST/HST <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/menu-eng.html">General information about GST/HST </a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rgstrng/menu-eng.html">Registering (opening) your GST/HST account</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/clc_gd-184pf-eng.html">GST and HST calculation tables</a></li> </ul> </li> <li>Payroll <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/tbls-eng.html">Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more </a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slps/menu-eng.html">Completing slips and summaries</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/hwpyrllwrks/menu-eng.html"> How payroll works</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/bnfts/menu-eng.html">Benefits and allowances</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/pymnts/menu-eng.html"> Remitting payroll deductions</a></li> </ul> </li> </ul> </li> <li>Information for <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/cnstrctn/menu-eng.html">Construction</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/dycr/menu-eng.html">Daycare</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/cmm/menu-eng.html">E-commerce</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/frmng/menu-eng.html">Farmers</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/flm/menu-eng.html">Film</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/fshrs/menu-eng.html">Fishers</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/menu-eng.html">International and non-resident</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/sm/menu-eng.html">Small businesses and self-employed</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="chrts" class="background-light">Charities and Giving</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/menu-eng.html">Charities and Giving</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/lstngs/menu-eng.html">Charities Listings</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/qd-lstngs/menu-eng.html">Other qualified donees listings</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/menu-eng.html">Registered charities</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/tpc-ndx/menu-eng.html">Alphabetical index</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/whtsnw/menu-eng.html">What's new</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/lstngs/menu-eng.html">Charities Listings</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/menu-eng.html">Checklists for charities</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/cmmnctn/menu-eng.html">Educational resources for charities</a> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/menu-eng.html">Applying for registration</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/menu-eng.html">Operating a registered charity</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/menu-eng.html">Policies and guidance</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/rvkng/menu-eng.html">Revoking registered status</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/cntct/menu-eng.html">Contact information & resolving problems</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/dnrs/menu-eng.html">Donors</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/dnrs/tpc-ndx/menu-eng.html">Alphabetical index</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/lstngs/menu-eng.html">Charities Listings</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/vdgllry/chrts-gvng/menu-eng.html">Videos</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/dnrs/rcpts/menu-eng.html">Making a donation</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/dnrs/svngs/menu-eng.html">Claiming charitable tax credits</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/dnrs/fq-eng.html">Questions and answers</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/dnrs/rgltn/menu-eng.html">More about registered charities</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/dnrs/cntct-eng.html">Contact information</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/RCAAA-ACESA-eng.html">Registered Canadian amateur athletic associations (RCAAAs)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/menu-eng.html">Other listed qualified donees</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/mncplts-eng.html">Municipalities</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/mncplpblcbds-eng.html">Municipal and public bodies performing a function of government in Canada</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/prscrbdnvrsts-eng.html">Prescribed universities outside Canada</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/gftsfrmhrmjsty-eng.html">Charitable organizations outside Canada that have received a gift from Her Majesty in right of Canada</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/lwcsthsng-eng.html">Low-cost housing corporations for the aged</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="bnfts" class="background-light">Child and family benefits</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/menu-eng.html">Child and family benefits</a> <ul> <li>Programs and Benefits <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/cctb/menu-eng.html">Canada child tax benefit (CCTB)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/uccb-puge/menu-eng.html">Universal child care benefit (UCCB)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/gsthst/menu-eng.html">GST/HST credit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/wtb/menu-eng.html">Working income tax benefit (WITB)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/rltd_prgrms/menu-eng.html">Provincial and territorial programs</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/chldrn_spcl_llwncs-eng.html">Children's special allowances</a></li> </ul> </li> <li>New services <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/tmtd-eng.html">Automated Benefits Application</a></li> </ul> </li> <li>Questions and answers <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/rltd_prgrms/ntr-eng.html#nc">Northern Ontario energy credit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/rltd_prgrms/ntr-eng.html#ptc">Ontario energy and property tax credit</a></li> <li><a href="bnfts/rltd_prgrms/ntr-eng.html#sttb"> Ontario sales tax transition benefit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/rltd_prgrms/ntr-eng.html#shptg">Ontario senior homeowners' property tax grant</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/rltd_prgrms/ntr-eng.html#ntrtrll"> Ontario trillium benefit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/rltd_prgrms/prnc-eng.html"> Prince Edward Island sales tax credit</a></li> </ul> </li> <li>Other useful links <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/ncb-eng.html">National child benefit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/dsblty-eng.html">Child disability benefit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/b-eng.html">Apply for child benefits</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/clcltr/menu-eng.html">Child and family benefits calculators</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/stts/menu-eng.html">Benefits statistics</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/mkpmt-eng.html">Balance owing – Benefits overpayment</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/ddrss-eng.html">Where to mail your forms</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/sts-eng.html">Related Web sites</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/stndrds/menu-eng.html">Service standards</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/tpcs/bnfts-eng.html">Forms and publications - Child and family benefits</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="cmplnts" class="background-light">Complaints and disputes</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/menu-eng.html">Complaints and disputes</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/cppei-rpcae-eng.html">Canada Pension Plan (CPP) and/or Employment Insurance (EI)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/cnclwvpnlty/menu-eng.html">Cancel or waive penalties or interest</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/xcs-eng.html">Excise taxes and special levies</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/gsthst-tpstvh-eng.html">Goods and services tax/harmonized sales tax (GST/HST)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/ncmtx-eng.html">Income tax</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/ltmnd/menu-eng.html">Late, amended, or revoked elections</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/ntrcrprtnstx-eng.html">Ontario Corporations Tax</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/rfndrdc/menu-eng.html">Refund or reduce the amount payable beyond the normal three-year period</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/chrts-eng.html">Registered charities, registered Canadian amateur athletic associations (RCAAAs), and other listed qualified donees</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/svng-eng.html">Registered savings plans</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/sred-rsde-eng.html">Scientific Research & Experimental Development (SR&ED)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/slf-fdp-eng.html">Selected Listed Financial Institutions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/srvccmplnts/menu-eng.html">Service Complaints</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/txpyrbllrghts/menu-eng.html">Taxpayer Bill of Rights</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/txpyrrlf-eng.html">Taxpayer relief provisions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nvstgtns/vdp-eng.html">Voluntary disclosures</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="cntct" class="background-light">Contact us</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/menu-eng.html">Contact us</a> <ul> <li>Common questions</li> <li>Telephone <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/phn-eng.html">Telephone enquiries</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/ntrntnlnqrs-eng.html">International tax and non-resident enquiries</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/gsthstnnrs/menu-eng.html">Non-resident GST/HST enquiries</a></li> </ul> </li> <li>Offices <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/tso-bsf-eng.html">Tax services offices and tax centres</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/ccrffcls-eng.html">Minister and Commissioners</a></li> </ul> </li> <li>Filing <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/t1ddr-eng.html">Where to send your T1 return</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/t2ddr-eng.html">Where to send your T2 return</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/ddrss-eng.html">Where to send your child and family benefits forms</a></li> </ul> </li> <li>Compliance <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nvstgtns/vdp-eng.html">Where to make a voluntary disclosure</a></li> </ul> </li> <li>Fraud <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nvstgtns/lds/menu-eng.html">Where to report tax cheating or fraudulent activities</a></li> </ul> </li> <li>Media <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/md-eng.html">Media contact list (for media enquiries only)</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="mllst" class="background-light">Electronic mailing lists</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/menu-eng.html">Electronic mailing lists</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrb-eng.html">Subscribe to a mailing list</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbbnfts-eng.html">Benefit Recipients – Payment Issuance</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbchrts-eng.html">Charities and Giving - What's new</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbmgntc-eng.html">Electronic Filing for Businesses</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbxcstchncl-eng.html">Excise Technical Publications</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbgsthst-eng.html">Excise and GST/HST News</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbgst-hst_tchncl-eng.html">GST/HST Technical Publications</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbncmtx-eng.html">Income Tax Technical Publications</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbmd-eng.html">Newsroom</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbpyrll-eng.html">Payroll</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbrgstrd-eng.html">Registered plans administrators - What's new</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbsrd-eng.html">SR&ED Tax Incentives - What's New</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/fq-eng.html">Frequently asked questions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/prvcy-eng.html">Privacy protection</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="esrvc-srvce" class="background-light">E-services</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/menu-eng.html">E-services</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/menu-eng.html">Individuals</a> <ul> <li>Filing a return <ul> <li><a href="https://web.archive.org/web/20130809153830/http://www.netfile.gc.ca/menu-eng.html">NETFILE</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/fl-nd/menu-eng.html">EFILE</a></li> </ul> </li> <li>Getting information <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/myccnt/menu-eng.html">My Account</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/qckccss/menu-eng.html">Quick Access</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/menu-eng.html">Represent a Client</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tps/menu-eng.html">Tax Information Phone Service (TIPS)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/menu-eng.html">Forms and publications</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/clcltr/menu-eng.html">Child and Family Benefits Online Calculator</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/lstngs/menu-eng.html">Charity Listings</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/prtxiii/menu-eng.html">Non-Resident Tax Calculator</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/menu-eng.html">Electronic mailing lists</a></li> </ul> </li> <li>Refunds and payments <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/mkpymnt-eng.html">Make a payment</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/drct_dpst-eng.html">Direct deposit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/pymnts/rrrs-eng.html#3">Pre-authorized debit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/pymnts/rrrs-eng.html#arrangement">TeleArrangement</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/pymnts/nrmt/nrtlrply/menu-eng.html">Non-Resident TeleReply</a></li> </ul> </li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/menu-eng.html">Business</a> <ul> <li>File <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/fl-gsthst-tpstvh-eng.html">GST/HST return, rebate or election</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/rf/menu-eng.html">T4 (payroll)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/menu-eng.html">T2 (corporation)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/menu-eng.html">T1 (self-employed/sole proprietorship)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/rf/menu-eng.html">T5 (investment)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/rf/menu-eng.html">Other information returns and slips</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/fl-eng.html#ntcbjctn">Notice of objection</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/cntrct/menu-eng.html">T5018 (statement of contract payment)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/fl-eng.html#nlrmttnc">Nil remittance</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/fl-eng.html">View all file options</a></li> </ul> </li> <li>Pay <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/mkpymnt-eng.html">Make a payment</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/py-eng.html#pymnts">Transfer payments</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/py-eng.html">View all pay options</a></li> </ul> </li> <li>View <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#mssgs">My messages</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#gsthst-tpstvh">GST/HST return or PSB rebate</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#t4">T4 (payroll)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#t2">T2 (corporation)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#t1">T1 (self-employed/sole proprietorship)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#t4">T5 (investment)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#t4">Other information returns and slips</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/thr-rpr-eng.html#Mngng_yr_accnt">Status of authorized representatives</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#bsnssprfl">Business profile</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#dscntrs">Information for discounters</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#gsthstrgstry">GST/HST registry</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#ccntblnc">Account balance</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#ccnttrnsctns">Account transactions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#rtrnstts">Return status</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#crrspndnc">Correspondence</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html#rtrnblnc">Return balance</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rvw-eng.html">View all review options</a></li> </ul> </li> <li>Change <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/djst-eng.html">GST/HST return and/or rebate</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/rf/mnd-eng.html">T4 (payroll)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/chng-eng.html#tl">T1 (self-employed/sole proprietorship)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/rf/mnd-eng.html">T5 (investment)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/rf/mnd-eng.html">Other information returns and slips</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/chng-eng.html#bsnssprfl">Business profile</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/chng-eng.html#pymnts">Transfer payments</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/thr-rpr-eng.html#Mngng_yr_accnt">Authorizations for representatives</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/chng-eng.html">View all change options</a></li> </ul> </li> <li>Request <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rqst-eng.html#sbmtnqry">Submit an enquiry</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rqst-eng.html#ccsscds">Web Access Code (WAC)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/dd/menu-eng.html">Direct deposit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rqst-eng.html#mlng">Mailing instructions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rqst-eng.html#trnsfrcrdts">Transfer credits</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/thr-rpr-eng.html">Add or remove authorized representative</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rqst-eng.html#cpprlng">CPP/EI ruling</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rqst-eng.html#ddtnlvchr">Additional remittance voucher</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rqst-eng.html">View all request options</a></li> </ul> </li> <li>Calculate <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/pdoc-eng.html">Payroll deductions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/clclt-eng.html#crpnstlmnts">Corporation instalments</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/prtxiii/menu-eng.html">Non-resident tax</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/bc-eng.html">Automobile benefits</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/clclt-eng.html#gst">GST/HST instalments</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/clclt-eng.html">View all calculate options</a> </li> </ul> </li> <li>Register <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/bro-ide/menu-eng.html">New business</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rgstrng/menu-eng.html">GST/HST account</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rgstr-eng.html#thrz">Authorize my representative</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rgstr-eng.html#myslf">Myself as a representative</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/hwpyrllwrks/stps/ccnt/menu-eng.html">Payroll accounts</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rgstr-eng.html">View all register options</a></li> </ul> </li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/prprrs/menu-eng.html">Tax preparers</a> <ul> <li>Filing options <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/fl/menu-eng.html">EFILE for electronic filers</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/rf/menu-eng.html">Filing information returns electronically</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/menu-eng.html">Corporation Internet Filing</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstvh-edi/menu-eng.html">GST/HST EDI filing and remitting</a></li> </ul> </li> <li>Other electronic services and information for you <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/menu-eng.html">Represent a Client</a></li> <li><a href="https://web.archive.org/web/20130809153830/http://www.efile.cra.gc.ca/l-blltnbrd-eng.html">EFILE news</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/dscntrs/menu-eng.html">Discounters</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/menu-eng.html">Electronic mailing lists</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/menu-eng.html">Forms and publications</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rvws/clnt-eng.html">Selecting clients for review</a></li> <li><a rel="external" href="https://web.archive.org/web/20130809153830/http://www.fin.gc.ca/access/budinfo-eng.asp">Budget information</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/txprfssnls/menu-eng.html">Tax professionals Web page</a></li> </ul> </li> <li>Electronic services and information for your clients <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/menu-eng.html">Individuals</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/menu-eng.html">Businesses</a></li> </ul> </li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="frmspbs" class="background-light">Forms and publications</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/menu-eng.html">Forms and publications</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/rqst-eng.html">How to get a form or publication</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cgi-bin/puborder.cgi?lang=en">Online order form</a></li> <li>All forms and publications <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/t1gnrl/llyrs-eng.html">Tax packages for individuals</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/menu/AFAF-e.html">Forms listed by form number</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/tpcs/menu-eng.html">Forms and publications listed by topic</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/typ/menu-eng.html">Forms and publications listed by document type</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/menu/APAP-e.html">Publications listed by publication number</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/clntgrp/menu-eng.html">Forms and publications listed by group</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/prioryear/menu-e.html">Previous-year forms and publications</a></li> </ul> </li> <li>Paper-only forms <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/frms/ppr_nly-eng.html">Payment forms and remittance vouchers available only in paper format</a></li> </ul> </li> <li>Other formats <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/hlp/bt_fllbl-eng.html">Using fillable forms</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/hlp/bt_pdf-eng.html">Using PDF forms</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/hlp/bt_mltpl-eng.html">Multiple formats</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/frms/customized-eng.html">Customized forms</a></li> </ul> </li> <li>What's new <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/menu/NEW-e.html">Recently added forms and publications</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="ntcs" class="background-light">Important notices</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cpyrght-eng.html">Important notices</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/scrty/menu-eng.html">Security</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/ntcs/bwr-eng.html">Beware of Fraudulent Communications</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/ntcs/scrty-eng.html">Security of Taxpayer Information</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/ntcs/ntrnt_scrty-eng.html">The CRA and Internet security</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/ntcs/scrty_tls-eng.html">Internet security tools</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/ntcs/prvcy2-eng.html">Privacy statement</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/ntcs/cpyrght2-eng.html">Copyright/permission to reproduce</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/ntcs/dsclmr-eng.html">Disclaimer</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/ntcs/ffcllnggs-eng.html">Official languages notice</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/ntcs/hyprlnkng-eng.html">Hyperlinking notice</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="ndvdls" class="background-light">Individuals</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/menu-eng.html">Individuals</a> <ul> <li> <form method="get" action="/web/20130809153830/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi" enctype="application/x-www-form-urlencoded"> <div> <label for="url5">Search tax topics alphabetically:</label> </div> <div> <select size="1" name="url" id="url5"> <option value="/tx/ndvdls/menu-eng.html" selected="selected" label="Select a letter">Select a letter</option> <option label="Topics for letter A" value="/tx/ndvdls/tpcs-ndx/a-gen-eng.html">A</option> <option label="Topics for letter B" value="/tx/ndvdls/tpcs-ndx/b-gn-eng.html">B</option> <option label="Topics for letter C" value="/tx/ndvdls/tpcs-ndx/c-gn-eng.html">C</option> <option label="Topics for letter D" value="/tx/ndvdls/tpcs-ndx/d-gn-eng.html">D</option> <option label="Topics for letter E" value="/tx/ndvdls/tpcs-ndx/e-gen-eng.html">E</option> <option label="Topics for letter F" value="/tx/ndvdls/tpcs-ndx/f-gn-eng.html">F</option> <option label="Topics for letter G" value="/tx/ndvdls/tpcs-ndx/g-gn-eng.html">G</option> <option label="Topics for letter H" value="/tx/ndvdls/tpcs-ndx/h-gn-eng.html">H</option> <option label="Topics for letter I" value="/tx/ndvdls/tpcs-ndx/i-gen-eng.html">I</option> <option label="Topics for letter J" value="/tx/ndvdls/tpcs-ndx/j-gn-eng.html">J</option> <option label="Topics for letter K" value="/tx/ndvdls/tpcs-ndx/k-gn-eng.html">K</option> <option label="Topics for letter L" value="/tx/ndvdls/tpcs-ndx/l-gn-eng.html">L</option> <option label="Topics for letter M" value="/tx/ndvdls/tpcs-ndx/m-gn-eng.html">M</option> <option label="Topics for letter N" value="/tx/ndvdls/tpcs-ndx/n-gn-eng.html">N</option> <option label="Topics for letter O" value="/tx/ndvdls/tpcs-ndx/o-gen-eng.html">O</option> <option label="Topics for letter P" value="/tx/ndvdls/tpcs-ndx/p-gn-eng.html">P</option> <option label="Topics for letter Q" value="/tx/ndvdls/tpcs-ndx/q-gn-eng.html">Q</option> <option label="Topics for letter R" value="/tx/ndvdls/tpcs-ndx/r-gn-eng.html">R</option> <option label="Topics for letter S" value="/tx/ndvdls/tpcs-ndx/s-gn-eng.html">S</option> <option label="Topics for letter T" value="/tx/ndvdls/tpcs-ndx/t-gn-eng.html">T</option> <option label="Topics for letter U" value="/tx/ndvdls/tpcs-ndx/u-gen-eng.html">U</option> <option label="Topics for letter V" value="/tx/ndvdls/tpcs-ndx/v-gn-eng.html">V</option> <option label="Topics for letter W" value="/tx/ndvdls/tpcs-ndx/w-gn-eng.html">W</option> <option label="Topics for letter X" value="/tx/ndvdls/tpcs-ndx/x-gn-eng.html">X</option> <option label="Topics for letter Y" value="/tx/ndvdls/tpcs-ndx/y-gn-eng.html">Y</option> <option label="Topics for letter Z" value="/tx/ndvdls/tpcs-ndx/z-gn-eng.html">Z</option> </select> <input class="display-inline" type="submit" value="Go"/> </div> </form> </li> <li>Topics for individuals <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/menu-eng.html">All about your tax return</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/svng-plns/menu-eng.html">Registered savings plans</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/myccnt/menu-eng.html">My Account</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/lf-vnts/menu-eng.html">Life events</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/qckccss/menu-eng.html">Quick Access</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/tfsa-celi/menu-eng.html">Tax-Free Saving Account (TFSA)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/127/menu-eng.html">Capital gains and losses</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/chngddrss-eng.html">Changing your address</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/bnfts/menu-eng.html">Child and family benefits</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/drct_dpst-eng.html">Direct deposit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/gst-tps/menu-eng.html">GST/HST topics for individuals</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nvstgtns/vdp-eng.html">Voluntary disclosure</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/dctrs/lrn-tx/menu-eng.html">Learning About Taxes</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/vlntr/menu-eng.html">Community volunteer income tax program</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ll-dts/menu-eng.html">Important dates</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/llrts/menu-eng.html">All rates</a></li> </ul> </li> <li>Information for <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/brgnls/menu-eng.html">Aboriginal peoples</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/dctrs/menu-eng.html">Educators</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/mply/menu-eng.html">Employees</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/frmng/menu-eng.html">Farmers</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/fshrs/menu-eng.html">Fishers</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/nrth-rs/menu-eng.html">Northern residents</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/menu-eng.html">People with disabilities</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/slf/menu-eng.html">Self-employed</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/snrs/menu-eng.html">Seniors</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/stdnts/menu-eng.html">Students</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/hmwnr/menu-eng.html">Homeowners</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/txprfssnls/menu-eng.html">Tax professionals</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/menu-eng.html">International and non-resident</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="nnrsdnts" class="background-light">International and Non-resident Taxes</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/menu-eng.html">International and Non-resident Taxes</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/pymnts/nrmt/nrtlrply/menu-eng.html">What's new for International and Non-resident Taxes</a></li> <li>Topics about International and Non-resident Taxes <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/menu-eng.html">Individuals</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/menu-eng.html">Common topics of interest</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html">Residency for individuals</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/tmprry-eng.html">Temporarily Outside Canada</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nwcmr-eng.html">Newcomers to Canada (immigrants)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/stdnts-eng.html">International students in Canada</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/lvng-eng.html">Leaving Canada (emigrants)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/dspstn-eng.html">Dispositions and Deemed Dispositions of Property</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/gvt_mpl-eng.html">Government employees outside Canada</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html">Non-residents of Canada</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/snrs-eng.html">Non-resident seniors</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/sth-eng.html">Vacationing outside of Canada</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/dmd-eng.html">Deemed residents</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/ssnl-eng.html">Seasonal agricultural workers from other countries</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/menu-eng.html">Businesses</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/crry-eng.html">Carrying on a business in Canada</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/crp-eng.html">Non-resident corporations</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/E/pub/gp/rc4027/rc4027-e.html">Doing Business in Canada - GST/HST Information for Non-Residents</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/stblsh-eng.html">Establishing a Business in Canada - FAQ</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/bs-rs-eng.html">Residency of a corporation</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/flm/menu-eng.html">Film Industry Services</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/cmp/menu-eng.html">Competent Authority Services</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rbts/vstrs/fctp-eng.html">Foreign Convention and Tour Incentive Program (FCTIP)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/trsts/menu-eng.html">Trust administrators</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/flm/ctrs/menu-eng.html">Non-resident actors</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/trty-eng.html">Tax treaties</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/fq/xchng_rt-eng.html">What are the average exchange rates?</a></li> <li> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/pyr/menu-eng.html">Payments to non-residents</a></li> <li>Residency <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html">Individuals</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/bs-rs-eng.html">Corporations</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/trsts/menu-eng.html">Trusts</a></li> </ul> </li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnrsdnts/ntcs/nr5nplcy-eng.html">Form NR5 - 5-year Administrative Policy</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/prtxiii/menu-eng.html">Non-resident tax calculator</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="crrs" class="background-light">Job opportunities</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/menu-eng.html">Job opportunities with the Canada Revenue Agency (CRA)</a><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/menu-eng.html"></a> <ul> <li>Your future starts here! <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/menu-eng.html">Working with us</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/bt-eng.html">Why join the Canada Revenue Agency team?</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/pyrts/menu-eng.html">Pay rates</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/rcgntn-eng.html">Employee recognition</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/cdthcscndct-eng.html">Code of Ethics and Conduct</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/cnflctntrstcdgdlns-eng.html">Conflict of Interest Code and Guidelines</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/mplymntqty/menu-eng.html">Employment equity</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/mgmt-prgrms-eng.html">Management development and special assignments</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/lrnng-eng.html">Continuous learning</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/ssssmnt/menu-eng.html">Standardized assessment</a></li> </ul></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/tps-eng.html">Tips for applying online</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/menu-eng.html">CRA jobs index</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/apps/careers/external/english/CATEGORY00-Index.html">All job openings</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/dt-eng.html">Audit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/xctvs-eng.html">Executive Cadre</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/fnnc-eng.html">Finance</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/hmn_rsrcs-eng.html">Human resources</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/it-eng.html">Information technology</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/mngmnt-eng.html">The Management / Gestion Group</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/srvcs_prgrms-eng.html">Services and Programs</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/scntfc-eng.html">Sciences</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/stdnt-eng.html">Student and Graduate Hiring</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/mscllns-eng.html">Other opportunities</a></li> </ul></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/stdnt-eng.html">Student and graduate hiring</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/srch/fq-eng.html">Frequently asked questions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/cntcts-eng.html">Contact the CRA Job Opportunities Helpdesk</a></li> </ul> </li> <li>Reports <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/wrkng/qty-eng.html">Employment equity</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="nwsrm" class="background-light">Newsroom</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/menu-eng.html">Products for the media</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/rlss/menu-eng.html">News releases</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/cnvctns/menu-eng.html">Convictions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/dvsrs/menu-eng.html">Media advisories</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/fctshts/menu-eng.html">Fact sheets</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/lrts/menu-eng.html">Alerts</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/txtps/menu-eng.html">Tax tips</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/md-kt/menu-eng.html">Charities media kit</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/md-eng.html">Media contact list</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/phts/menu-eng.html">Stock photographs</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/vdgllry/menu-eng.html">Video gallery</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/t1stts-eng.html">Tax return processing statistics</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/myths/menu-eng.html">Debunking tax myths</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="nnprft" class="background-light">Non-profit organizations</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/nnprft/menu-eng.html">Non-profit organizations</a> <ul> <li>Forms and publications <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/E/pub/tg/t4117/README.html">Guide T4117, Income Tax Guide to the Non-Profit Organization (NPO) Information Return</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/E/pub/tg/rc2/README.html">Pamphlet RC2, The Business Number and Your Canada Revenue Agency Program Accounts</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/E/pbg/tf/t1044/README.html">Form T1044, Non-Profit Organization (NPO) Information Return</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/E/pbg/tf/rc1/README.html">Form RC1, Request for a Business Number (BN)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/E/pub/tp/it496r/it496r-e.html">IT496R, Non-Profit Organizations</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="rgstrd" class="background-light">Registered plans administrators</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/menu-eng.html">Registered plans administrators</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/whtsnw-eng.html">What's new for Registered plans administrators</a></li> <li>Deferred income plans <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/rpp-rpa/menu-eng.html">Registered pension plans (RPPs)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/resp-reee/menu-eng.html">Registered education savings plans (RESPs)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/rdsp/menu-eng.html">Registered Disability Savings Plans (RDSPs)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/rrsprrif-reerferr/menu-eng.html">Registered Retirement Savings Plans and Registered Retirement Income Funds (RRSPs/RRIFs)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/ri-pe/menu-eng.html">Registered investments (RIs)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/dpspsubp-rpdbrpsc/menu-eng.html">Deferred Profit Sharing Plans, Supplementary Unemployment Benefit Plans (DPSPs/SUBPs)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/tfsa-celi/menu-eng.html">Tax-Free Savings Account (TFSA)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/prpp-rpac/menu-eng.html">Pooled Registered Pension Plans (PRPPs)</a></li> </ul> </li> <li>Other topics <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/bt-eng.html">About the Directorate</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/cnslttns/menu-eng.html">Consultation Sessions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/papspapar-fefespfer/menu-eng.html">Pension Adjustment, Past Service Pension Adjustment and Pension Adjustment Reversal (PA, PSPA, PAR)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/blltn/menu-eng.html">Bulletins</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/cntct-eng.html">Contact the Registered Plans Directorate</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/nwslttrs/menu-eng.html">Newsletters and technical manual</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/pblctns-eng.html">Forms and publications</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="srch" class="background-light">Search</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/srch/menu-eng.html">Search</a> <ul> <li><a href="https://web.archive.org/web/20130809153830/http://recherche-search.gc.ca/rGs/s_r?as_q=&as_epq=&as_oq=&as_eq=&1s_f3l2typ2=&as_nlo=&as_nlh&as_occt=&1s_s3t2s21rch=&1s_s4rt=&st1rt=0&st=a&num=10&cdn=cra&langs=eng">Advanced search</a></li> <li><a href="https://web.archive.org/web/20130809153830/http://recherche-search.gc.ca/rGs/s_r?st=h&cdn=cra&langs=eng">Search tips</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="sred-rsde" class="background-light">SR&ED</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/menu-eng.html">SR&ED</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/whtsnw/menu-eng.html">What's new</a></li> <li>Topics for the SR&ED Tax Incentive Program <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/bts-eng.html">About our program</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/srvcs-eng.html">Services and tools</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/smnr-eng.html">Public Information and Industry-Specific Seminars</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/ssssmnt/menu-eng.html">SR&ED Eligibility Self-Assessment Tool (ESAT)</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/frst-eng.html">First-Time Claimant Service</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/pblctns/t661hlp-eng.html">Clickable T661</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/pcpr-eng.html">Preclaim Project Review (PCPR) Service</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/accxs-eng.html">Account Executive Service</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/pblctns/p2000-02r-eng.html">Resolving Claimants' SR&ED Concerns</a></li> </ul></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/clmng/clmngsrd-eng.html">Claiming SR&ED tax incentives</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/clmng/srdfrmspblctns-eng.html">SR&ED forms and publications</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/clmng/glssry-eng.html">Glossary</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/nttvs/menu-eng.html">SR&ED initiatives</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/smnr-eng.html">Local information seminars</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/lnks-eng.html">R&D links</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbsrd-eng.html">Subscribe to our electronic mailing list</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/cntcts/menu-eng.html">SR&ED contacts</a></li> </ul> </li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="txprfssnls" class="background-light">Tax professionals</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/txprfssnls/menu-eng.html">Tax professionals</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/txprfssnls/srvcs/menu-eng.html">Income tax rulings and interpretations</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rlngs/menu-eng.html">GST/HST rulings and interpretations</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/hm/cppwrks-eng.html">CPP/EI Rulings</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/txprfssnls/rsrcs/menu-eng.html">Services and resources</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/rf/menu-eng.html">Internet filing of Information Returns</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/menu-eng.html">Complaints and disputes</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/prprrs/menu-eng.html">Electronic services for tax preparers</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ll-dts/menu-eng.html">Important dates for Individuals</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/menu-eng.html">Represent a Client</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/ll-dts/menu-eng.html">Important dates for businesses</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/menu-eng.html">Persons with disabilities</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/vnts/menu-eng.html">Events and seminars</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/menu-eng.html">Technical information</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/frs/menu-eng.html">International Financial Reporting Standards (IFRS)</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="tchncl" class="background-light">Technical information</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/menu-eng.html">Technical information</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/exciseduty-eng.html">Excise duty</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/etsl-eng.html">Excise taxes and special levies</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/gsthst-eng.html">GST/HST</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/menu-eng.html">Income tax</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/dlgtnfpwrs/menu-eng.html">Delegation of powers, duties, and functions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/pia-iapr/menu-eng.html">Provincial income allocation</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/tchncl/cqrngnfrmn/menu-eng.html">Acquiring Information from Taxpayers, Registrants and Third Parties</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="trst" class="background-light">Trusts</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/trsts/menu-eng.html">Trusts</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/trsts/t3pp/menu-eng.html">Application for a Trust Account Number</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/trsts/typs-eng.html">Types of trusts</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/trsts/t3rtrn/menu-eng.html">T3 return</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/trsts/t3slp/menu-eng.html">T3 slip</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/trsts/sfts/menu-eng.html">Specified investment flow-through (SIFT) trust income and distribution tax</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/trsts/pblc-eng.html">Information for public trusts and public investment trusts</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/lf-vnts/dth/clrnc-eng.html">Clearance certificate</a></li> </ul> </li> </ul> </div> <div class="module margin-bottom-large"> <h2 id="whtsnw" class="background-light">What's new</h2> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/whtsnw/menu-eng.html">What's new</a> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/whtsnw/menu-eng.html">Current</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/whtsnw/nwrchv/menu-eng.html">Archive</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/vnts/menu-eng.html">Events and seminars</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/menu/NEW-e.html">Recently added forms and publications</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/chrts-gvng/chrts/whtsnw/menu-eng.html">Charities</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/whtsnw-eng.html">Corporations</a></li> <li><a href="https://web.archive.org/web/20130809153830/http://www.efile.cra.gc.ca/l-blltnbrd-eng.html">EFILE</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/whtsnw-eng.html">Payroll</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/snrs/menu-eng.html">Seniors</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/whtsnw/menu-eng.html">SR&ED</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/tx/rgstrd/whtsnw-eng.html">Registered plans administrators</a></li> </ul> </li> </ul> </div> </div>  <dl id="gcwu-date-mod" role="contentinfo"> <dt>Date modified:</dt> <dd> <span> <time>2013-06-26</time> </span> </dd> </dl> <div class="clear"></div>  </div> </div> <div id="wb-sec"> <div id="wb-sec-in"> <nav role="navigation"> <h2 id="wb-nav">Secondary menu</h2> <div class="wb-sec-def">  <section> <h3 class="top-section"> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/rsrcs/menu-eng.html">Resources</a> </h3> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/menu-eng.html"><span class="wb-icon-monitor"></span>Online services</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/formspubs/menu-eng.html"><span class="wb-icon-documents"></span>Forms and publications</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/azindex/menu-eng.html"><span class="wb-icon-book-open"></span>A to Z index</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/menu-eng.html"><span class="wb-icon-mail-open"></span>Contact us</a></li> </ul> </section>  </div> </nav> </div> </div> </div> </div> <div id="wb-foot"> <div id="wb-foot-in"> <footer> <h2>Footer</h2>  <nav role="navigation"> <div id="gcwu-sft"> <h3>Site footer</h3> <div id="gcwu-sft-in"> <div id="gcwu-tctr"> <ul> <li class="gcwu-tc"> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/cpyrght-eng.html" rel="license">Terms and conditions</a></li> <li class="gcwu-tr"> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/dsclsr/menu-eng.html">Transparency</a></li> </ul> </div> <div class="clear"></div> <section> <div class="span-2"> <h4 class="gcwu-col-head"> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/menu-eng.html">About us</a> </h4> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/crrs/menu-eng.html">Careers at the CRA</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/crprt-eng.html">Corporate reports</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/mssn-eng.html">Mission, vision, and values</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nvstgtns/menu-eng.html">Compliance</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/stmp-eng.html">Site map</a></li> </ul> </div> </section> <section> <div class="span-2"> <h4 class="gcwu-col-head"> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/menu-eng.html">News</a> </h4> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/rlss/menu-eng.html">News releases</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/txtps/menu-eng.html">Tax tips</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/nwsrm/cnvctns/menu-eng.html">Convictions</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/vdgllry/menu-eng.html">Video gallery</a></li> </ul> </div> </section> <section> <div class="span-2"> <h4 class="gcwu-col-head"> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/menu-eng.html">Contact us</a> </h4> <address> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/phn-eng.html">Telephone enquiries</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/cntct/tso-bsf-eng.html">Our offices</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nvstgtns/vdp-eng.html">Voluntary disclosures</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/nvstgtns/lds/menu-eng.html">Informant leads</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/menu-eng.html">Complaints and disputes</a></li> </ul> </address> </div> </section> <section> <div class="span-2"> <h4 class="gcwu-col-head"> <a href="/web/20130809153830/http://www.cra-arc.gc.ca/scl-md/menu-eng.html">Stay connected</a> </h4> <ul> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/rss/menu-eng.html">RSS feeds</a></li> <li><a href="/web/20130809153830/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/menu-eng.html">Email lists</a></li> <li><a rel="external" href="https://web.archive.org/web/20130809153830/http://twitter.com/canrevagency">Twitter</a></li> <li><a rel="external" href="https://web.archive.org/web/20130809153830/http://www.youtube.com/canrevagency">YouTube</a></li> </ul> </div> </section> </div> </div> </nav> <nav role="navigation"> <div id="gcwu-gcft"> <h3>Government of Canada footer</h3> <div id="gcwu-gcft-in"> <div id="gcwu-gcft-fip"> <ul> <li><a rel="external" href="https://web.archive.org/web/20130809153830/http://healthycanadians.gc.ca/index-eng.php"> <span>Health</span><br/>healthycanadians.gc.ca</a></li> <li><a rel="external" href="https://web.archive.org/web/20130809153830/http://www.voyage.gc.ca/index-eng.asp"> <span>Travel</span><br/>travel.gc.ca</a></li> <li><a rel="external" href="https://web.archive.org/web/20130809153830/http://www.servicecanada.gc.ca/eng/home.shtml"> <span>Service Canada</span><br/>servicecanada.gc.ca</a></li> <li><a rel="external" href="https://web.archive.org/web/20130809153830/http://www.jobbank.gc.ca/intro-eng.aspx"> <span>Jobs</span><br/>jobbank.gc.ca</a></li> <li><a rel="external" href="https://web.archive.org/web/20130809153830/http://actionplan.gc.ca/en"> <span>Economy</span><br/>actionplan.gc.ca</a></li> <li id="gcwu-gcft-ca"> <div> <a rel="external" href="https://web.archive.org/web/20130809153830/http://www.canada.gc.ca/menu-eng.html">Canada.gc.ca</a> </div> </li> </ul> </div> </div> </div> </nav>  </footer> </div> </div> </div>  <script src="/web/20130809153830js_/http://www.cra-arc.gc.ca/wet-boew/js/settings.js"></script>   <script src="/web/20130809153830js_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/js/theme-min.js"></script> <script src="/web/20130809153830js_/http://www.cra-arc.gc.ca/wet-boew/js/pe-ap-min.js"></script> <script src="/web/20130809153830js_/http://www.cra-arc.gc.ca/wet-boew/js/jquerymobile/jquery.mobile.min.js"></script>     </body> </html>