Canada Revenue Agency's Electronic Services - Information and Services At Your Fingertips! Diane Foucault February 28, 2011

Transcription

1 Canada Revenue Agency's Electronic Services - Information and Services At Your Fingertips! Diane Foucault February 28, 2011

2 Electronic Services Fast and simple services at your fingertips view account-specific and general information file and amend returns make a payment apply for credits and more 2

3 More Online Services Individuals Businesses Tax preparers including representatives employees of businesses 3

4 Electronic Services Login services using a CRA userid and password to view and transact on your account or your client s My Account My Business Account Represent a Client Services to file returns using an access code Phone, online, through a service provider Services to make a payment (or to report nil ) My Payment Through financial institutions TeleReply TeleArrangement Other electronic services Business Registration Online Online requests (for businesses) E-PD7A, Statement of Account for Current Source Deductions Calculators Scientific Research and Experimental Development Tax Information Phone Service (TIPS) Charity Listings, GST/HST Registry Forms and publications and general information 4

5 Login Services You need the new CRA userid and password since October 2010 To register and/or access the accounts online, go to My Account for individuals My Business Account for business owners, including partners, directors and officers Represent a Client for representatives acting on behalf of their clients, including employees acting on behalf of their employer Representatives and employees register for a RepID, and Obtain authorization from their clients or employer 5

6 My Account Access individual personal income tax and benefit accounts Services You can change return(s) apply for child benefits view and change the address or telephone numbers arrange for direct deposit and view information on file set up a payment plan dispute an assessment or determination You can also view NETFILE access code tax refund or balance owing account balance and payments on filing instalments RRSP, Home Buyers' Plan, and Lifelong Learning Plan Tax-Free Savings Account (TFSA) tax returns and carryover amounts tax information slips T4E, T4A(OAS), and T4A(P) disability tax credit benefits and credits information such as payments and account balances pre-authorized payment plan Individuals can authorize a representative and view the information on file 6

7 My Account Welcome page Important information status of the most recent tax return NETFILE access code Tab design breaks information down into categories for easy navigation Quick links to access services 7

8 My Account Canada Child Tax Benefits and related provincial and territorial programs Current CCTB payment Account balance Payment summary Notice summary 8

9 My Account GST/HST credit and related provincial programs Current GST/HST credit payment Account balance Payment summary Notice summary 9

10 My Account View returns View current year and ten prior year returns Links to change returns view carryover amounts and more 10

11 My Account Coming soon to My Account Change the marital status T4 and T4A information slip data TFSA excess contribution details 11

12 My Business Account Access business accounts Services You can file returns and view return status transfer payments view account balance and activities correspondence from the CRA endorsements and transaction details for other levies view and correct operating name addresses and direct deposit information remitting requirements for Payroll provide a nil remittance for Payroll make online requests calculate a future balance of an amount owing register a formal dispute request a CPP/EI ruling download rejected TFSA individual records submit information for audit purposes with the Electronic Transfer of Accounting Data (ETAD) Business owners can authorize a representative or employee to access the account online 12

13 My Business Account Welcome page Personalized with the program accounts for this BN GST/HST Corporation Payroll Other accounts View and update operating name View all addresses View banking information (direct deposit) Authorize or manage representatives access 13

14 My Business Account Account balance Transactions including payments processed GST/HST if posted on the account on April 6, 2007 and later Corporation for the last 5 calendar years Payroll since

15 My Business Account Transfer payment From an interim (unassessed) period to another interim period or to a balance outstanding Currently within the same program account In April 2011, between program accounts e.g. from GST/HST to corporate account Account balance and interest instantly updated 15

16 My Business Account View correspondence from the CRA Notices Letters Statements Notifications 16

17 My Business Account View return status View the processing stage of a return Statuses include received assessed reassessed or processed in-progress rejected 17

18 My Business Account Authorization of a representative/employee for immediate access Add and cancel an authorization Select an expiry date View details of authorizations 18

19 My Business Account Register a Formal Dispute For Corporation income tax assessments, CPP/EI determinations or rulings, and some excise duties Electronically submitted appeals are input into the CRA s inventory faster and processed in the same manner as written submissions Developing View status 19

20 My Business Account Electronic Transfer of Accounting Data (ETAD) Send electronic records through to support an audit The auditor provides a case number to allow the transmission Instant confirmation of receipt Pilot More offices soon 20

21 My Business Account Payroll In addition to services for most accounts and filing services View remitting requirements Provide a nil remittance Request to close a payroll account Request a CPP/EI ruling 21

22 My Business Account Other accounts Other services for these programs Excise duties and taxes, ATSC, Softwood Lumber Product Export Charge View endorsements View transaction details Charities View address Information returns Download rejected individual TFSA records Soon T5 Group (T5, T5007, T5008, RRSP), Partnership (T5013), and Contract payments (T5018) 22

23 My Business Account Login page List of services Demo What s new? and more Coming soon Message center ETAD more offices April 2011 Transfer payments between program accounts Amend GST/HST return File a return, View return status and View address for T5, T5007, T5008, RRSP and T5018 View address for T

24 Represent a Client Single access point for a third party (i.e., representative) to taxpayer information Individuals Business owners My Trust Account Representatives (you) My XYZ Account 24

25 Represent a Client Provides tools to control access to taxpayer information Registration Every user must register and receive their personal RepID (representative identifier) Association Employee access level is controlled Authorization Online or on paper Transparency and accountability List of representatives (business owner/administrator) List of clients (business owner/administrator) View transactions (representative, business owner, Administrator) 25

26 Represent a Client Who are the representatives A business that provides tax or payroll services An employee of a business that provides tax or payroll services Individuals who are involved in the tax affairs of individuals and/or businesses, including the business they work for This could include an employee who does payroll/gst/corporate, etc. for their employer a bookkeeper a public trustee a lawyer a financial planner a friend or family member 26

27 Represent a Client What can a representative do In addition to accessing accounts, you can Associate employees to your business (assign a role) View and manage employee lists Create and manage groups View and download your client lists View authorization details View transactions performed on individual accounts Maintain your registration information 27

28 Represent a Client View/Download client lists Download a copy of individual or business client lists Allows authorized representatives to set a schedule or make a one time request (available the following day) for their client list Representatives with business clients are now presented with an enhanced business client list, which displays detailed authorization information including program identifier program account level of authorization authorization process date expiry date 28

29 Represent a Client What can a representative do Can access information and request changes on behalf of Business (My Business Account) View account balance (GST, payroll, corporate) Transfer payments File returns View account transactions Individuals (My Account) View client tax summaries View assessment details View carry-over amounts View RRSP and TFSA information Request a reassessment, file an objection 29

30 Represent a Client To access the service 1. Authenticate 2. Obtain a CRA user ID and password 30

31 Represent a Client Main menu 1. Register with service as a representative 2. Be authorized by your clients 3. Once authorized, access your client accounts 31

32 Register for Login Services Individuals and businesses register on My Account or My Business Account Enter your SIN, date of birth, postal or ZIP code and an amount from your most recent individual return that we processed to validate your identity Create your CRA userid and password Select and answer 5 security questions Enter the security code we sent you (by mail within 5 business days) Representatives and employees register on Represent a Client Enter the access code from your Notice of Assessment and your postal or ZIP code to validate your identity Create your CRA userid and password Select and answer 5 security questions, then access Represent a Client to register your business or yourself as a representative and obtain your RepID Give your RepID to your client or employer to authorize you to access their account(s) online Individuals can authorize you with Form T1013 or on My Account Businesses can authorize you immediately on My Business Account if they are registered or with Form RC59 (allow time for shipping and processing) 32

33 Authorization Form RC59 Avoid processing delays Important information Part 1 Client BN and name as registered with the CRA Part 2 section a traditional channels or b all access including online Complete section a or b not both If section b is completed, you need to provide a RepID, GroupID or BN 33

34 Authorization Form RC59 Part 3 section a program accounts or b details and fiscal periods Complete section a or b not both If section b is completed, account specific information is required 34

35 Authorization Form RC59 Part 4 cancellation Select either A, B or C, and complete information required Part 5 certification needs to be completed in full Print first and last name and signature of authorized person of the business along with the date 35

36 Filing Returns for Individuals NETFILE to file the personal income tax and benefit return transmission service open from February until September (for the 2010 tax return) tax returns must be prepared using one of the commercial tax preparation software packages or Web applications certified for NETFILE EFILE for authorized service providers to send individual income tax return information and electronic submission of the form T1013 to the CRA over the Internet TELEFILE for eligible taxfilers to file their tax return using a touch-tone telephone 36

37 Filing Returns for Businesses With a Web access code or from My Business Account without a Web access code Corporations (T2) T2 by Internet EFILE GST/HST GST/HST NETFILE GST/HST TELEFILE (using a touch-tone phone) GST/HST Internet File Transfer GST/HST EDI filing and remitting Payroll and other types of information returns (e.g. T3, T4, T5, TFSA) Internet file transfer (XML) T4 Desktop application Web forms T1204 Desktop application Electronic media Pilot Automated phone message to remind new GST/HST registrants and new employers of their first filing and remitting deadlines 37

38 Mandatory Electronic Filing GST/HST returns for reporting periods that end on or after July 1, 2010 for most GST/HST registrants with greater than $1.5 million in annual taxable supplies including those of all their associates and excluding charities Corporation returns with gross revenue in excess of $1 million Information returns if you submit more than 50 slips All TFSA returns 38

39 GST/HST NETFILE Complete the form online Press calculate Then submit April 2011 Adjust a previously filed GST/HST return 39

40 Corporation Internet Filing With a Web Access Code if filing for one corporation an EFILE number and password if filing tax returns for multiple corporations a CRA user ID and password filing through My Business Account CRA approved software Available year-round for 2002 and subsequent year returns Eligibility criteria resident of Canada eligible non-resident corporation not an insurance company 40

41 Internet File Transfer (XML) For software users 150 megabytes 160,000 slips uncompressed or 1.6 million slips compressed File multiple returns 19 types of information returns including original and amended T4, T4A, T5, TFSA and T3 Provide slips to recipients in electronic format 41

42 T4 Desktop Application Downloadable software 1 to 70 original, amended, or cancelled T4 slips and summary Validates data in real time Calculates totals for T4 summary Print T4 for employees 42

43 T4 Web Forms No software required 1 to 6 original, amended or cancelled T4 slips and summary Validates data in real-time Calculates totals for T4 summary Print T4 slips for employees 43

44 Payments My Payment using Interac Online at participating financial institutions on the CRA Web site Through financial institutions if you have Internet or telephone banking (with participating financial institutions) My Business Account Using the Provide a nil remittance for payroll service TeleReply call to inform us that you have no payroll deductions to remit for that period and get a confirmation TeleArrangement call to inform us that you will send payments using a touch-tone telephone 44

45 My Payment Safe and secure from the CRA website using Interac online For most revenue lines, businesses and individuals Funds are approved (or declined) during the transaction and remitted directly to the Receiver General Just like using your debit card Real-time payment from your bank account at participating financial institutions to the CRA BMO Bank of Montreal (personal accounts only) Scotiabank RBC Royal Bank TD Canada Trust Coming Soon Print and Save Icon for the Confirmation page in April 2011 Simplified Web page for easier navigation by April 2011 Click-to-Talk in October

46 Other Electronic Services Business Registration Online Online requests for businesses E-PD7A, Statement of Account for Current Source Deductions Calculators Scientific Research and Experimental Development Click-to-Talk Need assistance? Tax Information Phone Service (TIPS) Charity Listings, GST/HST Registry Forms, publications and general information Electronic Mailing Lists Tax Professionals Page 46

47 Business Registration Online Register online for a Business Number (BN) The CRA programs such as Corporation income tax, GST/HST, Payroll deductions, Import-Export accounts, Participating provincial programs Ontario register or renew a business name with the Ministry of Government Services apply for these accounts Ontario Employer Health Tax, Ontario Workplace Safety and Insurance Board Nova Scotia a business name with the Registry of Joint Stock Companies a Nova Scotia Workers' Compensation Board account various Nova Scotia licenses and permits British Columbia WorkSafeBC Incorporation of BC Companies 47

48 Online Requests for Businesses Also available through My Business Account You can electronically ask for certain actions to be processed on the account change mailing instructions (e.g. stop the CRA from sending paper statements) request additional remittance vouchers request copies of notices and statements request customized statements request a payment search request a credit transfer request an interest review request a refund (not applicable to GST/HST) 48

49 E-PD7A Statement of Account for Current Source Deductions With TD Canada Trust and National Bank Access a secure electronic inbox through your financial institution's online banking Web site to review your statement of account, and view information about important changes and new initiatives Options make your next remittance immediately online post-date an online payment, or save the electronic statement for later action Available online for a minimum of 12 months 49

50 Payroll Deductions Online Calculator All tables for CPP contributions EI premiums federal, provincial (except Québec) or territorial income taxes Save results screen for future reference 50

51 Automobile Benefits Online Calculator Calculates the taxable benefits attributable to employees who have personal use of an automobile owned or leased by the business 51

52 Non-Resident Tax Calculator To determine the current Part XIII tax payable on certain amounts paid or credited to non-residents of Canada 52

53 Scientific Research and Experimental Development (SR&ED) Simplified SR&ED claim process New Web-based eligibility self-assessment tool See whether R&D projects qualify for SR&ED tax credit Increase predictability of getting the tax credit before filing form T661 Clickable T661 Information on how to complete each line of the Form T661 Simplified claim form T661 and guide T4088 The CRA will determine eligibility after receiving claim form T661 Corporation Internet Filing is available to corporations involved in SR&ED activities 53

54 Click-to-Talk Need assistance? Contact us buttons on certain Web pages You provide your phone number and a CRA agent calls you within minutes to help you navigate or with the information on the page that prompted you to ask for a call back 54

55 More Information Tax information phone service (TIPS) Get personal and general tax information from our automated phone service by calling Charity Listings View our online lists, including those for newly registered and recently revoked charities as well as recent annulments GST/HST Registry Verify whether suppliers are providing valid GST/HST numbers, to determine whether GST/HST paid to these suppliers can be claimed as valid input tax credits Forms, publications and general information 55

56 Electronic Mailing Lists Provide your address The CRA notifies you by when new content is available Several lists, including excise and GST/HST News payroll SR&ED charities media room (tax tips, news releases) 56

57 Tax Professionals Information tours Rulings and interpretations Income Tax GST/HST CPP/EI rulings Technical information 57

58 Questions? Comments? e-services Helpdesk for individuals e-services Helpdesks for businesses Corporation Internet Filing General Business Enquiries