Trusted sources for tax information
Tax information is everywhere, but not all of it is accurate or current. The Canada Revenue Agency (CRA) is the official source for federal tax rules and for the personal income tax return Albertans file each year.
We've gathered the CRA resources our clients ask about most, along with government phone numbers and a glossary of common terms. Use them to look something up, check your account or prepare for a conversation with us.
Everything here is general information. Your situation may include details that change the answer, so if something doesn't seem to fit, get in touch. We encourage clients to contact us throughout the year so we can help in a practical, reasonable and efficient manner.
Core CRA resources for everyone
Start here for official information, your own tax records and the law itself.
CRA main site
The central hub for individual and business tax information, benefit programs, deadlines and announcements. It's the place to confirm a rule or check whether something has changed.
CRA My Account
A secure online account where individuals can see notices of assessment, tax slips, RRSP deduction room and benefit payments. It's also a safe way to confirm whether a message claiming to be from the CRA is real.
Forms and publications
The CRA's library of forms, guides and information sheets, searchable by number or name. Useful when you're asked for a specific form such as a T2200 or T1032.
The Income Tax Act
The federal legislation behind most income tax rules. It's dense reading, but it's the law the CRA and tax professionals rely on when a question needs a definitive answer.
Represent a Client
The CRA service that lets a taxpayer authorize a representative, such as their accountant, to deal with the CRA on their behalf.
Guides for small businesses and the self-employed
If you run a business or work for yourself, these CRA guides cover the essentials.
Guide for new small businesses
An overview of what a new business needs to know about business numbers, program accounts, GST/HST, payroll and filing. A good read before or soon after you start.
Keeping records
Explains which records businesses and individuals must keep and for how long. In general, keep records and receipts for six years from the end of the tax year they relate to.
Employee or self-employed? (RC4110)
Helps workers and payers decide whether a working relationship is employment or self-employment, which affects CPP, EI and how income is reported.
Business and professional income (T4002)
The main guide for sole proprietors and partnerships, explaining how to report income on form T2125 and which expenses you may deduct.
GST/HST for businesses
Covers registration, charging GST, claiming input tax credits and filing returns monthly, quarterly or annually depending on your revenue and elections.
Payroll
Explains how employers deduct CPP, EI and income tax from pay, remit those amounts and file T4 slips and the T4 Summary.
Contact numbers for government departments
Keep these official numbers handy, and use them to verify any call that claims to come from the government.
| Department or enquiry | Phone number |
|---|---|
| Individual Income Tax Enquiries | 1-800-959-8281 |
| Business Enquiries and Registration | 1-800-959-5525 |
| T.I.P.S. (Tax Information Phone Service) Automated Services | 1-800-267-6999 |
| Income Tax Refund Enquiries | 1-800-959-1956 |
| Canada Child Benefit Enquiries | 1-800-387-1193 |
| GST/HST Credit Enquiries | 1-800-959-1953 |
| CPP and OAS Enquiries | 1-800-277-9914 |
| Alberta Seniors Benefit Enquiries | 780-427-7876 |
Glossary of common tax terms
Short, general definitions of the terms you'll see most often.
| Term | What it means |
|---|---|
| RRSP | Registered Retirement Savings Plan. Contributions are generally deductible, and savings grow tax-deferred until withdrawn, when withdrawals are taxed as income. |
| TFSA | Tax-Free Savings Account. Contributions aren't deductible, but investment growth and withdrawals are generally tax-free. |
| FHSA | First Home Savings Account, available since 2023. It helps first-time buyers save toward a qualifying home. |
| NOA | Notice of Assessment. The CRA's summary after processing your return, showing assessed tax and any refund or balance owing. |
| T1 | The income tax and benefit return filed by individuals, including self-employed people who aren't incorporated. |
| T2 | The corporation income tax return, filed within six months of a corporation's fiscal year-end. |
| T2125 | The form self-employed individuals use to report business or professional income and related expenses. |
| CCA | Capital cost allowance. How a business deducts the cost of depreciable property, such as vehicles or equipment, over several years. |
| ITC | Input tax credit. A GST registrant's claim to recover GST paid on purchases used in its business. |
| BN | Business Number. The CRA's identifier for a business, carrying program accounts such as RT (GST), RP (payroll) and RC (corporate income tax). |
| ROE | Record of Employment. Issued by an employer when an employee has an interruption of earnings. |
| Instalments | Advance payments toward the current year's tax, which the CRA may ask for when not enough tax is withheld at source. |
Key forms explained
These forms come up regularly in our clients' returns.
| Form | What it's for |
|---|---|
| T776 | Reporting rental income and expenses from property you rent out. |
| T777 and T2200 | Claiming employment expenses; an employee can claim only if the employer signs form T2200 (or T2200S). |
| T1032 | Splitting up to half of eligible pension income with a spouse or common-law partner. |
| T2201 | Applying for the disability tax credit; it must be certified by a medical practitioner. |
| TL2 | Claiming eligible meal and lodging expenses as a long-haul truck driver. |
| T2202 | The tuition slip from your school (formerly T2202A); unused tuition can be carried forward. |
| AT1 | The Alberta corporate return, generally filed alongside the federal T2 with Alberta Tax and Revenue Administration. |
Scam safety: spotting a fake CRA call or message
Scammers often pretend to be the CRA because the name gets attention. They may call, text or email claiming you owe tax, that a refund is waiting or that legal action is about to start. The goal is to rush you into paying or handing over personal information.
The CRA will never demand payment by gift cards, prepaid cards or cryptocurrency, and it will never threaten you with arrest. If a message does either, it's a scam. When in doubt, hang up, then check CRA My Account or call the CRA using a number from the official list above, never one the caller gives you.
If you receive a letter or message and can't tell whether it's genuine, bring it in or give us a call. We'll help you work out what it is and what, if anything, needs to happen next.
- Demands for payment by gift card, prepaid card or cryptocurrency
- Threats of arrest or police involvement
- Pressure to pay immediately or stay on the line
- Links in unexpected texts or emails asking for your SIN or banking details
- Refund offers that require personal information first
Before you call the CRA
A little preparation makes a call to the CRA quicker and more productive.
- 1
Have your details ready
The CRA will ask you to confirm your identity, usually with your SIN, date of birth and information from a return or notice you've already received.
- 2
Keep the letter in front of you
If you're calling about a specific notice, have it handy along with any reference number it shows.
- 3
Check My Account first
Many questions about refunds, slips, RRSP room or benefit payments can be answered in CRA My Account without waiting on hold.
- 4
Or let us handle it
You can authorize us through the CRA's Represent a Client service so we can speak with the CRA on your behalf.
When to bring it to us instead
Some questions are quick to answer online. Others, like a review letter asking for receipts or a reassessment you disagree with, deserve a conversation. Our CRA compliance service deals with the CRA on reviews and audits for individuals, self-employed people and corporations, including GST, payroll and corporate income tax audits.
After the CRA assesses your return, you generally have 90 days from the date of the notice, or for individuals one year from the filing deadline, whichever is later, to file a Notice of Objection. If something on your notice looks wrong, don't leave it until the deadline is close.
“The difference between Accountants is how they care for their Clients.” We'd much rather you call early with a question than worry about it on your own.