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Canada Revenue Agency

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href="/web/20130809153418/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/20130809153418/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/20130809153418/http://www.cra-arc.gc.ca/ndvdls-fmls/menu-eng.html">Individuals and families</a></div></li> <li><div><a href="/web/20130809153418/http://www.cra-arc.gc.ca/bsnsss/menu-eng.html">Businesses</a></div></li> <li><div><a href="/web/20130809153418/http://www.cra-arc.gc.ca/chrts-gvng/menu-eng.html">Charities and giving</a></div></li> <li><div><a href="/web/20130809153418/http://www.cra-arc.gc.ca/rprsnttvs/menu-eng.html">Representatives</a></div></li> </ul> </div></div></div></div> <!-- No breadcrumb trail on Home page --> </nav> <!-- HeaderEnd --> </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"> <!-- MainContentStart --> <h1 id="wb-cont" class="wb-invisible">Canada Revenue Agency</h1> <div class="mobile-show"> <h3 class="background-dark">I want to&#8230;</h3> <ul class="list-bullet-none indent-medium margin-bottom-large"> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/menu-eng.html"><span class="wb-icon-user"></span>Log in / Register</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/mkpymnt-eng.html"><span class="wb-icon-currency"></span>Make a payment</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/gncy/t1gtrdy/menu-eng.html"><span class="wb-icon-envelope"></span>File a tax return</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/fl-eng.html"><span class="wb-icon-envelope"></span>File a business return</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/bnfts/menu-eng.html"><span class="wb-icon-envelope-share"></span>Apply for benefits</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/cntct/menu-eng.html"><span class="wb-icon-comment"></span>Contact the CRA</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/formspubs/menu-eng.html"><span class="wb-icon-document"></span>Find a form or publication</a></li> </ul> </div> <div class="span-8"> <div class="span-6 row-start"> <section> <div class="wet-boew-tabbedinterface tabs-style-2 auto-play cycle-slow animate"> <ul class="tabs"> <li><a href="#tab1">1<span class="wb-invisible">: Statement by the Honourable Kerry-Lynne D. Findlay PC, QC, MP</span></a></li> <li><a href="#tab2">2<span class="wb-invisible">: Harper Government's Low-Tax Plan Benefits Canadian Families</span></a></li> <li><a href="#tab3">3<span class="wb-invisible">: International tax evasion</span></a></li> <li><a href="#tab4">4<span class="wb-invisible">: Cutting red tape... freeing businesses to grow</span></a></li> <li><a href="#tab5">5<span class="wb-invisible">: Direct deposit</span></a></li> </ul> <div class="tabs-panel"> <div id="tab1"> <section> <div class="span-3 row-start margin-bottom-none"> <div class="tabs-content-pad"> <h2 class="margin-top-none">Statement by The Honourable<br>Kerry-Lynne D. Findlay, PC, QC, MP</h2> <p><a href="/web/20130809153418/http://www.cra-arc.gc.ca/whtsnw/tms/sttmnt130715-eng.html" class="button button-accent">Continue reading <span class="wb-invisible">Statement by the Honourable Kerry-Lynne D. Findlay PC, QC, MP</span></a></p> </div> </div> <div class="span-3 margin-right-none row-end margin-bottom-none"><img src="/web/20130809153418im_/http://www.cra-arc.gc.ca/images/mp-pp/nw-mnstr-340x.jpg" class="mobile-hide" alt="Statement by the Hon. Kerry-Lynne D. Findlay"/></div> <div class="clear"></div> </section> </div> <div id="tab2"> <section> <div class="span-3 row-start margin-bottom-none"> <div class="tabs-content-pad"> <h2 class="margin-top-none">Harper Government's Low-Tax Plan Benefits Canadian Families</h2> <p><a href="/web/20130809153418/http://www.cra-arc.gc.ca/nwsrm/rlss/2013/m02/nr130218-eng.html" class="button button-accent">Continue reading <span class="wb-invisible">Harper Government's Low-Tax Plan Benefits Canadian Families</span></a></p> </div> </div> <div class="span-3 margin-right-none row-end margin-bottom-none"><img src="/web/20130809153418im_/http://www.cra-arc.gc.ca/images/mp-pp/rfi-189-440x284.jpg" class="mobile-hide" alt="Harper Government's Low-Tax Plan Benefits Canadian Families"/></div> <div class="clear"></div> </section> </div> <div id="tab3"> <section> <div class="span-3 row-start margin-bottom-none"> <div class="tabs-content-pad"> <h2 class="margin-top-none">International tax evasion</h2> <p>Cracking down on international tax evasion and aggressive tax avoidance. Find out what the CRA is doing.</p> <p><a href="/web/20130809153418/http://www.cra-arc.gc.ca/nwsrm/rlss/2013/m05/nr130508-eng.html" class="button button-accent">Continue reading <span class="wb-invisible">International tax evasion</span></a></p> </div> </div> <div class="span-3 margin-right-none row-end margin-bottom-none"><img src="/web/20130809153418im_/http://www.cra-arc.gc.ca/images/mp-pp/tx-vsn-rfi-230-340x220.jpg" class="mobile-hide" alt="International tax evasion"/></div> <div class="clear"></div> </section> </div> <div id="tab4"> <section> <div class="span-3 row-start margin-bottom-none"> <div class="tabs-content-pad"> <h2 class="margin-top-none">Cutting red tape... freeing businesses to grow.</h2> <p>Visit our video gallery for information on how to manage taxes.</p> <p><a href="/web/20130809153418/http://www.cra-arc.gc.ca/gncy/rdtprdctn/menu-eng.html" class="button button-accent">Continue reading <span class="wb-invisible">Video gallery</span></a></p> </div> </div> <div class="span-3 margin-right-none row-end margin-bottom-none"><img src="/web/20130809153418im_/http://www.cra-arc.gc.ca/images/mp-pp/rd_tp.jpg" class="mobile-hide" alt="Cutting red tape...freeing businesses to grow"/></div> <div class="clear"></div> </section> </div> <div id="tab5"> <section> <div class="span-3 row-start margin-bottom-none"> <div class="tabs-content-pad"> <h2 class="margin-top-none">Direct deposit</h2> <p>How to apply for direct deposit.</p> <p><a href="/web/20130809153418/http://www.cra-arc.gc.ca/gncy/dd/menu-eng.html" class="button button-accent">Continue reading <span class="wb-invisible">Direct deposit</span></a></p> </div> </div> <div class="span-3 margin-right-none row-end margin-bottom-none"><img src="/web/20130809153418im_/http://www.cra-arc.gc.ca/images/mp-pp/dpst-eng.jpg" class="mobile-hide" alt="Direct deposit"/></div> <div class="clear"></div> </section> </div> </div> </div> </section> <!--***END CARROUSEL***--> <div class="clear"></div> <div class="span-3 row-start"> <h2 class="margin-top-none"><strong>News</strong></h2> <div class="wet-boew-webwidget limit-10"> <div class="widget-container"> <section> <ul class="widget-content"> <li><a href="https://web.archive.org/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/rss/bsnsss-eng.xml">Business news</a></li> <li><a href="https://web.archive.org/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/rss/t1gtrdy-eng.xml">Individual news</a></li> <li><a href="https://web.archive.org/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/rss/chrts-eng.xml">Charities and donor news</a></li> <li><a href="https://web.archive.org/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/rss/mdrm-eng.xml">Newsroom news</a></li> </ul> </section> </div> </div><p class="align-right margin-bottom-none"><a href="/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/menu-eng.html"><span class="wb-icon-mail-open"></span>Email list sign-up</a> | <a href="/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/rss/menu-eng.html"><span class="wb-icon-rss"></span>RSS feeds</a></p> </div> <div class="span-3 row-end"> <section> <h2 class="margin-top-none"><strong>Benefit payment dates</strong></h2> <div class="module-menu-section margin-bottom-medium"> <ul> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/bnfts/cctb/menu-eng.html">Canada child tax benefit</a> <span class="indent-medium"><strong>Last:</strong> July 19, 2013 | <strong>Next:</strong> August 20, 2013</span></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/bnfts/gsthst/menu-eng.html">GST/HST credit</a> <span class="indent-medium"><strong>Last:</strong> July 5, 2013 | <strong>Next:</strong> October 4, 2013</span></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/bnfts/uccb-puge/menu-eng.html">Universal child care benefit</a> <span class="indent-medium"><strong>Last:</strong> July 19, 2013 | <strong>Next:</strong> August 20, 2013</span></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/bnfts/wtb/menu-eng.html">Working income tax benefit</a> <span class="indent-medium"><strong>Last:</strong> July 5, 2013 | <strong>Next:</strong> October 4, 2013</span></li> <li class="align-right margin-top-medium"><a href="/web/20130809153418/http://www.cra-arc.gc.ca/bnfts/bnfts-pymnts-eng.html"> <span class="wb-icon-nav"></span>More benefit payments</a><span class="clear"></span></li> </ul> </div> <h2 class="margin-top-medium margin-bottom-medium"><strong>Learn more / Get help</strong></h2> <ul class="list-bullet-none indent-none"> <li class="margin-bottom-medium"><span class="wb-icon-film"></span> <a href="/web/20130809153418/http://www.cra-arc.gc.ca/vdgllry/menu-eng.html">Videos</a></li> <li class="margin-bottom-medium"><span class="wb-icon-direction"></span> <a href="/web/20130809153418/http://www.cra-arc.gc.ca/tx/ndvdls/vlntr/menu-eng.html">Community Volunteer Income Tax Program</a></li> <li><span class="wb-icon-info"></span> <a href="/web/20130809153418/http://www.cra-arc.gc.ca/vnts/menu-eng.html">Information sessions in your community</a></li> </ul> <div class="module-alert"> <h2>Protect yourself!</h2> <p>The CRA is warning Canadians that fraudulent emails purporting to be from the Agency are currently circulating. See <a href="/web/20130809153418/http://www.cra-arc.gc.ca/ntcs/frdlntmls-eng.html">examples of these scams</a> and find out <a href="/web/20130809153418/http://www.cra-arc.gc.ca/ntcs/bwr-eng.html">how you can protect yourself</a>.</p> </div> <div> <h3>Web site upgrade</h3> <p>We have upgraded our Web site to conform with the new Government of Canada <a rel="external" href="https://web.archive.org/web/20130809153418/http://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=24227">Standard on Web Usability</a>. This standard uses a set layout and design, which makes it easier to find and use information and services on Government of Canada Web sites, and ensures consistency across Web sites.</p> </div> </section> </div> </div> <!--***RIGHT COLUMN***--> <aside role="complementary"> <div class="span-2 row-end"> <div class="mobile-hide"> <h3 class="background-dark">I want to&hellip;</h3> <ul class="list-bullet-none indent-medium margin-bottom-large"> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/menu-eng.html"><span class="wb-icon-user"></span>Log in / Register</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/mkpymnt-eng.html"><span class="wb-icon-currency"></span>Make a payment</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/gncy/t1gtrdy/menu-eng.html"><span class="wb-icon-envelope"></span>File a tax return</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/fl-eng.html"><span class="wb-icon-envelope"></span>File a business return</a></li> <li><a href="bnfts/menu-eng.html"><span class="wb-icon-envelope-share"></span>Apply for benefits</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/cntct/menu-eng.html"><span class="wb-icon-comment"></span>Contact the CRA</a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/formspubs/menu-eng.html"><span class="wb-icon-documents"></span>Find a form or publication</a></li> </ul> </div> <section> <h3 class="background-dark">Stay connected</h3> <ul class="float-left indent-none list-bullet-none menu-horizontal"> <li><a href="https://web.archive.org/web/20130809153418/http://www.twitter.com/canrevagency"><img class="image-actual margin-bottom-none" src="/web/20130809153418im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/sl_twitter.png" alt="Twitter" title="Twitter"/></a></li> <li><a href="https://web.archive.org/web/20130809153418/http://www.youtube.com/canrevagency"><img class="image-actual margin-bottom-none" src="/web/20130809153418im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/sl_youtube.png" alt="YouTube" title="YouTube"/></a></li> <li><a href="/web/20130809153418/http://www.cra-arc.gc.ca/esrvc-srvce/rss/menu-eng.html"><img class="image-actual margin-bottom-none" src="/web/20130809153418im_/http://www.cra-arc.gc.ca/wet-boew/theme-gcwu-fegc/images/sl_feeds.png" alt="Feeds" title="Feeds"/></a></li> </ul> </section> <div class="clear"></div> <section> <div id="gcwu-priorities"> <h3 class="margin-top-medium background-dark font-medium"><strong>Priorities</strong></h3> <div id="gcwu-priorities-inner"> <ul class="list-bullet-none indent-none"> <li><a href="https://web.archive.org/web/20130809153418/http://actionplan.gc.ca/en/page/connecting-canadians-available-jobs?utm_source=GoCsite&amp;utm_medium=featurebutton&amp;utm_campaign=skills"><img src="/web/20130809153418im_/http://www.cra-arc.gc.ca/images/mp-pp/eap-220x70-eng.jpg" alt="Canada鈥檚 Economic Action Plan: Skills"/></a></li> <li><a href="https://web.archive.org/web/20130809153418/http://www.getprepared.gc.ca/cnt/hzd/wldfrs-eng.aspx"><img src="/web/20130809153418im_/http://www.cra-arc.gc.ca/images/mp-pp/wldfrs-220x70-eng.jpg" alt="Wildfires: GetPrepared.gc.ca"/></a></li> <li><a href="https://web.archive.org/web/20130809153418/http://www.data.gc.ca/?utm_source=referral&amp;utm_medium=button&amp;utm_campaign=opendata"><img src="/web/20130809153418im_/http://www.cra-arc.gc.ca/images/mp-pp/dt-220x70-eng.jpg" alt="data.gc.ca: Canada's Open Data Portal"/></a></li> </ul> </div> </div> </section> <div class="clear"></div> <section> <h3>Meet the Minister</h3> <div class="gcwu-minister-in"> <div class="gcwu-minister-info"> <div class="gcwu-minister-img span-1"><img src="/web/20130809153418im_/http://www.cra-arc.gc.ca/images/mp-pp/kldf.jpg" alt="The Honourable Kerry-Lynne D. Findlay"/></div> <p>The Honourable<br/> <strong> Kerry-Lynne D. 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