In 2024, the Chartered Professional Accountants of Canada (CPAC) asked the CPA Provincial Accounting Bodies for a list of key questions to ask Canada Revenue Agency (CRA).
CPAC has gone through the questions submitted and selected the top ones. Below are 22 topics that CPAC’s members covered in their questions for the CRA. Each topic had one or more detailed questions, which CRA answered with comprehensive official responses. We have added a short description for each topic below.
A copy of the full CPAC document with the CPAC-selected questions and the CRA answers may be downloaded below. The document was published by CPAC in November 2024.
Summary of Questions Asked
- CRA Service standards for 2023-2024: various related questions
- CRA Review Programs: questions about CRA comparing information provided to it by third parties with information reported on T1 returns
- Notices of objection and trust accounts: questions about a taxpayer filing an objection and undue hardship cases re collection actions
- Complying with Proposed Legislation: questions about taxpayers complying with proposed legislative changes before Royal Assent
- Interest on T1 Notices of Assessment: various related questions
- Applying benefit payments to T1 balances not yet due: various related questions
- Payments: questions about CRA expanding online transfers of balances
- Audit procedures: questions about CRA audit procedures
- CRA Training: questions about training of CRA auditors
- Representing clients: questions about becoming an authorized representative
- Communication of Information by CRA: questions about keeping up with CRA policies and procedures
- Electronic filing of tax returns and special elections: questions about electronic filing of charity returns, forms not transmitted eectronically, T2183 special elections (Joint, Capital Dividends, ancillary docs)
- Form T2062/T2062A Clearance Certificates: various related questions
- CRA telephone line: questions about CRA phone problems experienced by practitioners
- Ability to print payment vouchers through My Account / My Business Account /Represent a Client: question about CRA adding the ability for taxpayers to print online payment vouchers
- Principal residence exemption: questions about applying the principal residence exemption when a taxpayer constructs a secondary unit for the MHRTC
- Voluntary disclosure program and UHT: question about whether the Voluntary Disclosure Program (VDP) will be extended to the Underused Housing Tax (UHT)
- Consultation with Department of Finance on new rules: question about whether CRA consults with the Department of Finance on administering new tax policies
- My Account / My Business Account / Represent a Client: questions about submitting docs, T-slips appearing, email notifications, functional currency statements
- Obtaining a business number: questions relating to rural communities and new subdivisions
- Automated penalties where an extended due date applies: questions relating to weekends or holidays when automated penalties are added
- SR&ED: question about CRA measures to address and reconcile regional inconsistencies in administering SRED
This list is a treasure trove of information about how CPAs and CRA view taxpayer issues from their own perspectives.
Full document download (with Q & A) to your computer or device, from CPA Canada: