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Income Tax Information CircularCollections Policies
NO.: IC98-1R2

DATE: December 3, 2006

SUBJECT: Collections Policies

This document cancels and replaces Information Circular 98-1R, Collection Policies, dated September 15, 2000 concerning collection policies.


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This version is only available electronically.


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This circular gives you a general overview of many of the collections policies that we at Canada Revenue Agency (CRA) have for individuals, businesses, and organizations that owe money to the Crown. It will help you understand your rights and responsibilities when dealing with us. However, it does not provide in-depth details of the topics it discusses.

Therefore, if you have questions about policies not covered in this circular, would like confirmation of specific aspects of those discussed, or need any additional information, please contact the Revenue Collections Division of your tax services office. For the telephone number of your tax services office, see the listing in the government section of your telephone book.

We have to modify our collections policies periodically since legislative provisions and requirements can change at any time. We make every effort to provide updates in a timely manner. However, if a discrepancy should arise between Information Circular 98-1R2, Collections Policies, and current legislation or our most recent policies, the latter shall take precedence.

The circular describes collections policies for taxes, duties, charges, contributions, and premiums that you are required to pay or remit under the Income Tax Act, Excise Tax Act, Excise Act 2001, Air Travellers Security Charge Act, Excise Act, Customs Act, Canada Pension Plan , Unemployment Insurance Act , and Employment Insurance Act.

Please note that this circular only deals with those aspects of the Canada Pension Plan, Unemployment Insurance Act, and Employment Insurance Act most directly related to collections. You can get more information about payroll deductions in the employers’ guide T4001, Payroll Deductions and Remittances, or by contacting your tax services office.

This circular discusses the following topics:

1. Payment and other obligations
2. Collection and enforcement
3. Fairness provisions
4. Disagreement with an amount owing
5. Acceptance of security
6. Legal action to collect
7. Collection restrictions
8. Exceptions to collection restrictions
9. Objections and appeals
10. Repayment of disputed amounts (Income Tax Act)
11. Refunds applied to other debts
12. Special provisions
13. Amounts owing by estates of deceased persons
14. Confidentiality
15. Trust funds
16. Customs
17. A final word
Sections 1 to 14 of this circular describe general policies on amounts owing under the Income Tax Act, the Excise Tax Act, the Excise Act 2001, the Air Travellers Security Charge Act, the Excise Act, the Canada Pension Plan, the Unemployment Insurance Act and the Employment Insurance Act. Some requirements related to source deductions are also discussed.

Section 15 discusses collections policies regarding payroll and other source deductions, Goods and Services Tax/Harmonized Sales Tax (GST/HST) and charges on air transportation (Air Travellers Security Charge Act). These are amounts that are deemed to be held in trust, under either the Income Tax Act, the Excise Tax Act or the Air Travellers Security Charge Act. These amounts, deducted from employees’ wages and other individuals, GST/HST that registrants collect on supplies of goods and services and charges in respect of air transportation service, are treated differently from other amounts owing. Also discussed is the possible liability of directors for amounts owing under the Income Tax Act, the Excise Tax Act, and the Air Travellers Security Charge Act. Furthermore, although amounts owing under the Excise Act 2001 are not considered trust funds, directors can be held liable.

Section 16 deals only with the collection of amounts owing under the Customs Act and other legislation related to goods imported into Canada. While you can get more information about collection of such amounts from your tax services office, you should direct questions on any other issues related to the importation of goods to your nearest customs office.

Section 17 provides a final word and explains how to get more information.

In this circular, we use the term person to include, as applicable, individual and corporate taxpayers, partnerships, employers and remitters of source deductions, GST/HST registrants, individuals and corporations that receive GST/HST rebates, licencees, importers/exporters, customs brokers, and international travellers.

find the complete circular here:

http://www.cra-arc.g...ic98-1r2-e.html

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Attachment to IC 84-3R5, Gifts to Certain Charitable Organizations Outside Canada
Revised October 6, 2006

See also: IC84-3R5

Her Majesty in right of Canada has made gifts to the following organizations since January 2000:

Organization Location Date of gift
Aga Khan Foundation Switzerland May 17, 2000
May 4, 2001
June 11, 2002
July 9, 2003
June 15, 2004
March 10, 2005
April 7, 2006

Aga Khan University Foundation Switzerland May 17, 2000
May 4, 2001
June 11, 2002
July 9, 2003
June 15, 2004
March 10, 2005
April 7, 2006

Canadian International School of Hong Kong Limited (formerly: The Canadian International School Foundation Limited Hong Kong August 7, 2000
August 13, 2002
Cayman Islands National Recovery Fund Cayman Islands June 7, 2005
Center for Strategic and International Studies United States October 16, 2000
September 25, 2001
August 9, 2002
Council for Canadian American Relations, Inc.
(formerly: American Friends of Canada) United States April 16, 2002
July 9, 2003
May 27, 2004
July 7, 2005
May 4, 2006
The Foundation for Canadian Studies in the United Kingdom England March 15, 2000
March 30, 2000
August 20, 2001
September 5, 2002
March 11, 2003
March 17, 2003
March 11, 2004
March 30, 2004
February 13, 2006
February 16, 2006
March 15, 2006
July 28, 2006
August 23, 2006
August 31, 2006

The State Hermitage Museum Russia July 7, 2003
December 23, 2005
Woodrow Wilson International Centre for Scholars United States October 1, 2001
December 3, 2002
October 23, 2003
October 26, 2004
October 26, 2005
Village Focus International United States July 31, 2002
October 10, 2002
August 12, 2003
February 16, 2004

The American Assembly United States July 22, 2004

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Claims for Meals and Lodging Expenses of Transport Employees
NO.: IC73-21R9

DATE: October 2006

SUBJECT: Claims for Meals and Lodging Expenses of Transport Employees

Paragraphs 8(1)(e), 8(1)(g), 8(1)(h), Subsections 8(4), 8(10) and Section 67.1 of the Income Tax Act

This circular cancels and replaces Information Circular 73-21R8, dated October 23, 2003.

Find the circular here:

http://www.cra-arc.g...c73-21r9-e.html

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Clearance Certificate
NO.: IC82-6R5

DATE: August 2, 2006

SUBJECT: Clearance Certificate

This circular cancels and replaces Information Circular 82-6R4 dated December 22, 2005.

Find the circular here:

http://www.cra-arc.g...ic82-6r5-e.html