cra (11)

Tax Detention Powers added

"It is therefore unclear why the CRA would now also need police-like powers to interrogate any person and, furthermore, to require that person to attend any place designated by it, as part of its ordinary audit function."

To delineate the limits to its new power, the Canada Revenue Agency should adopt these best practices for audit interviews, argue three tax lawyers from Davies

To delineate the limits to its new power, the Canada Revenue Agency should adopt these best practices for audit interviews, argue three tax lawyers from Davies

Author: Brian Bloom, Élisabeth Robichaud and Sammy Cheaib
Brian Bloom, Élisabeth Robichaud, and Sammy Cheaib
Brian Bloom is a partner, Élisabeth Robichaud is a partner, and Sammy Cheaib is an associate in the Montreal office of Davies Ward Phillips & Vineberg LLP (“Davies”).

THE Canada Revenue Agency (CRA) can now require taxpayers or any other person to answer "all proper questions" and provide all reasonable assistance for any purpose relating to the administration or enforcement of the Income Tax Act (ITA), including by submitting to oral questioning at a place designated by the CRA.[1]

In this bulletin, we comment on the scope of the CRA's new power to compel oral interviews, which became effective on December 15, 2022. 


Although it is not standard audit practice for the CRA to demand that taxpayers and their agents submit to oral interviews in the course of tax audits, the CRA will sometimes do so, especially during transfer pricing audits and, more recently, during audits initiated under the related-party initiative (RPI). Such a CRA demand was recently considered in Minister of National Revenue v Cameco Corporation[2] (Cameco), in which the Federal Court of Appeal (FCA) held that, although oral interviews are not prohibited, the ITA does not authorize the CRA to compel taxpayers to submit to interviews.[3] Hence, following the Cameco decision, the CRA continued to conduct oral interviews with the important nuance that the taxpayer's prior consent to such an interview was now clearly required. 

Statutory Authority to Conduct Oral Interviews

In response to the Cameco decision, the 2021 federal budget proposed amendments to section 231.1 of the ITA to broaden the CRA's audit powers. These amendments were substantively enacted in Bill C-32 and came into force upon royal assent on December 15, 2022. 

Generally, prior to these amendments, section 231.1 of the ITA authorized the CRA to inspect a taxpayer's books, records and property inventories. The CRA could enter a taxpayer's premises or places of business and require any person on such premises to provide reasonable assistance in the CRA's inspection of books, records and property inventories. 

Bill C-32 amends section 231.1 of the ITA. One of the most substantive changes is contained in amended paragraph 231.1(1)(d) of the ITA, which now requires a taxpayer or any other person to provide the CRA with "all reasonable assistance" and to answer "all proper questions" relating to the administration or enforcement of the ITA. Moreover, under amended subparagraph 231.1(1)(d)(i), the CRA can now require any person to attend "any place designated by the CRA," or attend by videoconference or by another form of electronic communication, in order to submit to oral questioning. 

Note too that the CRA can now compel any person to answer questions in writing in any form specified by the CRA. Generally, all persons are now required to provide the CRA with "all reasonable assistance with anything the [CRA] is authorized to do" under the ITA.[4] Although our focus here is on the CRA's power to conduct oral interviews, comments similar to those made below apply equally to these other new rules, whose scope has yet to be established by the courts. 

Departure from Prior Audit Practice

The CRA's new power to compel taxpayers to undergo oral interviews and attend any designated place for this purpose (akin to law enforcement officers' power to bring an arrested individual to a police station to undergo questioning) departs from previous standard audit practice in a manner that is — in our view — unwarranted, as a matter of both policy and practice. 

It is well established that a tax audit should be a collaborative process in which, as a corollary to the taxpayer's duty to provide all reasonable assistance, the CRA should treat the taxpayer courteously and with consideration, having due regard to its "core values" of integrity, professionalism, respect and collaboration.[5] Accordingly, in most income tax audits, long-established standard practice has been for the CRA to request, in writing, any information relevant to an audit under either section 231.1 or 231.2 of the ITA, and for taxpayers to cooperate by providing such information in writing within a reasonable time. This practice helped to ensure that taxpayers were able to provide complete and accurate information along with any relevant supporting documentation, as well as to seek and obtain all needed assistance to do so. Where a taxpayer refused to comply with a valid demand made by the CRA pursuant to section 231.1 or 231.2 of the ITA, the Federal Court could, on a summary application from the CRA, issue a compliance order under section 231.7 of the ITA to compel an answer; in addition, the taxpayer would face the risk of committing a penal offence and being held liable on summary conviction under section 238 of the ITA. 

Furthermore, prior to the enactment of amendments to section 231.1, if the CRA faced a recalcitrant taxpayer when opting to conduct an oral interview, it would not be rendered "toothless," as noted by the FCA in Cameco. Indeed, when a taxpayer refused to answer a question, the CRA could (and still can) make inferences and assumptions, and assess the taxpayer on the basis of those assumptions. Such assessments are deemed to be valid and binding unless and until reversed on appeal, in which case the onus rests on the taxpayer to demolish the factual assumptions. 

Therefore, one could certainly argue that these existing very broad audit and assessment powers already give the CRA the de facto ability to compel oral interviews when necessary, considering the potential adverse consequences for taxpayers who fail to comply with such (occasional) requests. 

It is therefore unclear why the CRA would now also need police-like powers to interrogate any person and, furthermore, to require that person to attend any place designated by it, as part of its ordinary audit function. Indeed, there appears to be no reason, in policy or practice, to favour answers given orally over answers given in writing. The CRA's audit function audit. An audit is neither a court hearing nor a criminal investigation. Auditors are not trained to hear oral evidence or opine on the credibility of a witness. And they should certainly not be employing oral interviews to trick taxpayers into giving inculpatory answers or unwittingly waiving legal privilege. Accordingly, we hope that the CRA will maintain its standard audit practice of requesting information in writing, despite its new powers. Oral interviews should be reserved for certain specialized audits, such as transfer pricing audits. Indeed, Cameco was a transfer pricing case. 

Limits to the Power to Conduct Oral Interviews

Despite the broad statutory language in new section 231.1 of the ITA relating to the CRA's power to conduct oral interviews, this power may be more limited than it initially appears. In our view, these limits are both contained in the text of the provision itself and flow from taxpayers' established civil and constitutional rights. 

Limits in the text of section 231.1

The text of new paragraph 231.1(1)(d) of the ITA reveals that the CRA's power to conduct oral interviews is limited by both the "reasonable assistance" and "proper question" standards. While the courts have previously examined these terms under former versions of section 231.1 of the ITA, their scope under this new version remains to be determined. 

For example, courts may see the following as unreasonable within the meaning of new paragraph 231.1(1)(d): interview requests that are disproportionately onerous in light of the issues or amounts at stake; that are disruptive to the taxpayer's business; or that are highly unlikely to yield information relevant to a CRA audit. Moreover, courts may see the following as not being proper within the meaning of new paragraph 231.1(1)(d): repetitive, leading, speculative or argumentative questions; questions that are clearly irrelevant or that are asked in an intimidating manner; and questions that could reveal privileged information. 

Protection of Charter Rights

The CRA's power to compel oral interviews, in particular when conducted at any place designated by it, should be understood in the context of — and attenuated by — individuals' established constitutional rights under the Canadian Charter of Rights and Freedoms (Charter). 

Requiring an individual to attend an interview, especially one that is scheduled to occur at a particular place and time designated by the CRA, arguably constitutes a form of detention. Indeed, the courts have established that detention may include situations in which individuals are not only physically detained but experience a "psychological compulsion," in the form of a reasonable perception that they are not free to go and must comply with the direction or demand to avoid being held liable. On this point, we note that section 238 of the ITA provides that any person who contravenes section 231.1 is guilty of an offence and is liable on summary conviction, in addition to any penalty otherwise provided, to a fine of between $1,000 and $25,000 and to imprisonment for a term not exceeding 12 months. 

If submitting to oral interviews constitutes a form of detention, this could trigger a series of robust Charter protections, including the guarantee in section 7 not to be deprived of liberty except in accordance with the principles of fundamental justice; the right against arbitrary detention in section 9 of the Charter; the right to retain and instruct counsel without delay and to be informed of that right; and to have the validity of the detention determined by way of habeas corpus under section 10 of the Charter

Solicitor-Client Privilege

Furthermore, requiring taxpayers to undergo an oral interview without having the opportunity to consult with their legal representatives would pose a serious threat to the protection of solicitor-client privilege (SCP), a constitutional and fundamental civil and legal right. Taxpayers often rely on legal advice in tax matters, given the complexity of the ITA and the breadth of audit requests, and cannot be expected to know which information is protected by SCP. 

If the CRA's power to conduct oral interviews is exercised without due consideration to taxpayers' right to consult their legal representatives, such power risks giving rise to unintended communication of information protected by SCP or, for that matter, other types of privileged information. This raises the further issue of what remedy is appropriate when privileged information is so obtained by the CRA in violation of taxpayers' constitutional rights. 

We would note, however, that there is nothing in the amended provisions that explicitly prevents taxpayers from attending a mandatory interview with their advisers, including legal advisers, or that authorizes the CRA to exclude such advisers from an interrogation. 

Moving Forward: With Great Power Comes Great Responsibility

Until the courts delineate the limits to this heavy-handed new power, clear administrative guidelines by the CRA would be welcome on (i) the circumstances in which oral interviews may be appropriate and (ii) the manner in which they may be conducted. 

In this regard, and until such CRA guidelines are available, we suggest that CRA auditors and taxpayers adopt best practices designed to ensure that the CRA's power to conduct oral interviews is exercised reasonably and in a proper manner. These practices could include the following:

  • favouring written questions over oral interviews as a general information-gathering tool unless the nature of the audit clearly calls for oral interviews, as in the case of auditors seeking to conduct or verify a functional analysis in the course of transfer pricing audits;
  • scheduling oral interviews well in advance, at a place and time mutually agreed upon by the CRA and the individual being interviewed;
  • ensuring that the questions are provided to individuals with sufficient prior notice to allow them to prepare complete answers by consulting the relevant documents and seeking assistance from their tax advisers and legal counsel;
  • ensuring that the interviewed individuals are provided with all opportunities to be accompanied throughout the interview by any persons they choose, including their tax advisers and legal counsel;
  • ensuring that the interviewed individuals are made aware of their right to take notes and record the interview; and
  • ensuring that individuals are not compelled to answer questions that they are incapable of answering and, consistent with undertakings given on discovery in civil proceedings, ensuring that individuals are given the opportunity to provide complete answers, whether orally or in writing, after the interview once they have properly informed themselves. 

We believe that these common sense measures would not only ensure the reasonable exercise of the CRA's power to conduct oral interviews but also improve the efficiency of the CRA interview process by providing adequate opportunities to taxpayers to share proper, accurate and complete information. It is in the interests of both the CRA and taxpayers to ensure that the audit is conducted efficiently, fairly and within the confines of the law and that the information provided by taxpayers to the CRA is correct. 

Regardless of whether the CRA adopts our suggestions, given the uncertainty triggered by these substantive changes to the CRA's audit powers, taxpayers who fear that the CRA's power to conduct oral interviews is being exercised unreasonably or improperly should seek legal counsel. 


1.  The CRA exercises the power conferred upon the Minister of National Revenue by the ITA.
2.  2019 FCA 67.
3.  Read our contemporaneous discussions on the Camecodecision and its immediate impact on the conduct of audits at The CRA Cannot Compel Oral Interviews During an Auditand CRA's Audit Powers Have Limits.
4.  New subparagraph 231.1(1)(d)(ii) and new paragraph 231.1(1)(e) of the ITA.
5.  See CRA's Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer

Brian Bloom is a partner, Élisabeth Robichaud is a partner, and Sammy Cheaib is an associate in the Montreal office of Davies Ward Phillips & Vineberg LLP (“Davies”). Title image courtesy Canada Revenue Agency. Author photos courtesy Davies.

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CRA Labor Strike Potential

Potential Strike at CRA

The CRA has approximately 55,000 employees. It is

by far the biggest federal government employer.

More than 35,000 of those workers are part of two

unions: the Public Service Alliance of Canada (PSAC)

and the Union of Taxation Employees (UTE).


On January 10, 2023, PSAC-UTE announced that they

launched a nationwide strike vote for 35,000 CRA

employees, after talks with the CRA broke down over

wages and remote work. The strike votes will be

conducted from January 31 to April 7, 2023. Workers

at CRA have been without a contract for more than a

year, and the union declared an impasse in September



While strike votes are underway, PSAC-UTE and

CRA will proceed to Public Interest Commission

(PIC) hearings on January 27th and February 20th

with the Federal Public Sector Labour Relations and

Employment Board. The hearings are expected to

produce non-binding recommendations for an

agreement and are anticipated in the spring.


Once the Commission issues its report, PSAC-UTE

will be in a legal strike position if voting provides a

strike mandate. So, if the CRA does strike, there is a

very good chance it will be in April sometime.


The PSAC released the following as key bargaining

issues with the CRA (presented in italics below):


Fair Wages - The cost of living and inflation are

through the roof. In these tough times, we deserve fair

wages. We will hold the line to make sure we – and all

Canadians – don’t get left behind.



Note: a wage proposal presented to the CRA by

PSAC-UTE in July 2022 calls for a 9% wage increase

effective November 1, 2021 (to level the playing field

with Canada Border Service Agency members) and

then a 4.5% increase retroactive to November 1, 2021;

an 8% increase retroactive to November 1, 2022; and

an 8% increase effective November 1, 2023. That

represents a cumulative 32.9% total increase in salary

over a two-year period (from Nov 2021 to Nov 2023).


Hours Of Work - We need to have protection against

evening, weekend and shift work. We deserve to be

compensated for our time, and our years of service

should be recognized.


Better Work-Life Balance - Remote work has become

a part of everyday life in our workplaces. Now it’s

time to look to the future by enshrining remote work

and the right to disconnect in our collective



Note: according to UTE the CRA has 9,000 call centre

employees, and they’re all working from home.


Good, Secure Jobs - CRA has repeatedly tried to

contract our work to private companies. But when

public money goes into private pockets, Canadians

lose out with higher costs, more risk, and reduced

quality of services. We need to end contracting out

and fight for good, secure public service jobs.


Let’s hope that in the event there is strike action, it is

brief and does not adversely affect the ability of

taxpayers to file income tax returns at a critical time in

the tax cycle. Nonetheless, potential strike action at

the CRA is a good reason to be proactive and reach out

to clients early (as part of your marketing efforts) and

discuss getting tax information to you as soon as



Source Jan 27, 2023 from EFILE Association Newsletter

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CRA Representation Process

It is important that your representative has authorization with CRA. Currently the only way to get a business account authroized is to do it through the online portal at CRA called "My Busines Account"

Here is a video you should watch to setup your account. Once that is done, you can add us as your represenative.

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CRA Help Is Just A Call Away

Maybe it will work, we often find it takes 3-6 hours to get through to CRA for questions regarding a clients tax returns. Nice the government is making the effort to redirect resources to the highest priorities, those that probably do not need the help. Looking at the list, it's a big list of help.  Have fun :)  


Date issued: Feb 22, 2021

 Let us help you with your taxes!

The Canada Revenue Agency (CRA) is offering a free service called File my Return that lets you file your 2020 income tax and benefit return quickly and securely over the phone. We sent you this letter as we believe you are eligible for the service.

All you need to do is confirm the information we have in our records below and provide some additional information over the phone to make sure you get all the deductions and credits to which you are entitled. During the call you will be asked questions. In most cases, you will need to press 1 for yes and 2 for no. At the end of the call you will be asked to confirm. This will allow the CRA to accept your answers and process your tax return. This call will take from 5 to 10 minutes to complete.

We hope you find this service helpful.

In order to use the File my Return service, you need to take the following steps.

Step 1 - Determine if you qualify:

Confirm that the following information is correct.

Part A - Identification:

- Your marital status did not change in 2020
- Your province/territory of residence did not change in 2020
- Your address has not changed
- You did not own foreign property worth more than $100,000 in Canadian funds
- You did not sell your principal residence in 2020

Part B - 2020 Income:

You only have income from one or more of the following sources:

- Old Age Security - T4A(OAS)
- Guaranteed Income Supplement (GIS) / Net Federal Supplements - T4A(OAS)
- Canada or Quebec Pension Plan benefits (including disability benefits) - T4A(P)

Employment and related income supports
- Statement of Remuneration Paid - T4
- Employment Insurance Benefits - T4E
- Workers' Compensation Benefits - T5007
- Social Assistance Payments - T5007
- Canada Emergency Benefits declared on the Statement of Pension, Retirement, Annuity, and Other Income - T4A

Investment income
- Statement of Investment Income, Interest Income only - T5 (box 13)

If you have income from any source other than those listed above, please do not use File my Return.

Note: You also cannot use File my Return if you:
- want to stop contributing to the Canada Pension Plan (CPP)
- want to cancel a previous contribution to the CPP
- have tax exempt income
- are claiming an RRSP deduction, carrying charges and interest expenses, other employment expenses, or a clergy residence deduction

If all of the information in Parts A and B is correct, you are eligible to use the File my Return service and will continue to Step 2.

If anything in Parts A or B is not correct, you are not eligible to use File my Return this year, but you may:

- File online using certified tax-filing software, some of which are free. Learn more at
- Get help to file your return through our Community Volunteer Income Tax Program. For more information about the program, go to

Step 2 - Get your information ready:

Before you call us, you will need:

1. your social insurance number
2. your date of birth
3. the information you need to apply for benefits and credits, as applicable (You will find an asterisk (*) next to the information that you will need to provide over the phone.)
4. your spouse's net income, if married or common-law

Note: All references to spouse refer to your spouse or common-law partner, whichever applies. The spousal net income amount is used in the calculation of the Canada child benefit, the goods and services tax / harmonized sales tax credit, the social benefits repayment, and certain federal and provincial credits. Report this amount, even if it is zero.

Step 3 - File my Return call:

This service opens on Monday, February 22, 2021, at 12 pm, Eastern Time. When you are ready, call us at 1-800-959-1110. You will be prompted to provide information from Step 2.

You can hang up at any time during the call. If you do that, your information will be not be saved and your return will not be filed.

For individuals who are residents of Québec, the service only completes the federal portion of the income tax and benefit return. The Québec provincial tax return is handled separately by Revenu Québec, and will need to be filed separately.

If you have any questions about the File my Return service, you can call our individual enquiries line at 1-800-959-8281 or go to

Thank you for using File my Return. All you need to do now is wait a few days for your notice of assessment!

Information we need to calculate your benefits and credits

During your call you will be prompted to answer questions to claim the benefits and credits listed below. Review the questions carefully to ensure they apply to you and ensure you have this information with you when you call. You will find an asterisk (*) next to the information you will need to provide over the phone.

Ontario trillium benefit

You may be eligible for the Ontario trillium benefit (OTB), which includes the following credits:

- Ontario sales tax credit
- Ontario energy and property tax credit
- Northern Ontario energy credit

You must be eligible for at least one of these credits to receive the OTB.

The 2021 OTB payments will be issued monthly, from July 2021 to June 2022. However, you can choose to wait until June 2022 to get your 2021 OTB in one payment, instead of receiving it monthly.

During the call you will be asked if you want to receive your OTB benefit in one payment at the end of the benefit year, in June of next year, instead of receiving it monthly. To choose one payment, press 1 for yes or 0 for no. If your 2021 OTB is $360 or less, we will issue one payment in July 2021.

Ontario senior homeowners' property tax grant

You may also be eligible for the Ontario senior homeowners' property tax grant (OSHPTG) for 2021 if, on December 31, 2020, you met both of the following conditions:

- you were at least 64 years of age or older
- you owned and occupied a principal residence in Ontario that you, or someone on your behalf, paid property tax on for 2020

Information required to claim these benefits

If you are married or common law, only one of you can claim these benefits. However, if you and your spouse or common-law partner occupied separate principal residences for medical reasons on
December 31, 2020 you can apply individually or as a couple.

If you are claiming the OTB and/or the OSHPTG, gather the information below about your principal residence before you call:

* Enter the total rent paid (including amounts paid to a private long-term care home)

* Enter the total property tax paid

* Enter the total energy costs paid, if you lived on a reserve

* Enter the total accommodation costs paid to a public, or non-profit, long-term care home

Ontario seniors' public transit tax credit

You may be eligible to claim the refundable Ontario seniors' public transit tax credit, if you met all of the following conditions:

- you were 65 years or older on December 31, 2019
- you were a resident of Ontario at the end of the year
- you paid for eligible public transit services that you used in 2020

An eligible public transit service is one that is operated by the Government of Ontario or one of its municipalities, that is:

- a short-haul service an individual typically uses for a single return trip
- offered to the general public
- operated by bus, subway, train or tram

Specialized transit services that are designed to transport people with disabilities are also eligible even if they do not meet the criteria for eligible public transit services.

You can claim the Ontario seniors' public transit tax credit for qualifying payments you made for the use of eligible public transit services in 2020. A qualifying payment is an amount paid for:

- a public transit pass for a set number of rides in at least one day
- a public transit pass for an unlimited number of rides
- an electronic payment card
- a single-use ticket or token if a receipt was issued
- cash fare for specialized transportation services offered to people with disabilities if a receipt was issued

Did you take public transit in 2020? If yes, you will need to gather the information below before you call:

* Enter the total transit costs (the amount you paid in 2020 to use Ontario public transit services)

Climate action incentive

The climate action incentive (CAI) is a refundable amount that can be claimed when filing your return. The CAI can only be claimed for your family by you, your spouse or common-law partner, but not both of you.

You can claim the CAI for you and your family if you were a resident of Ontario on December 31, 2020, and you met any of the following conditions:

- you were 18 years of age or older
- you had a spouse or a common-law partner
- you were a parent who lived with your child

You can also claim the CAI for a qualified dependant who was under 18 years of age and resided with you on December 31, 2020Qualified dependants include:

- your child or your spouse's or common-law partner's child or
- a person who was dependent on either one of you for support

A person is not a qualified dependant if they were:

- married or living common-law
- a parent who lived with their child on December 31, 2020

In a shared custody situation, only one claim can be made for each child. You cannot split the amount for a qualified dependant with another person.

You cannot claim the CAI if you meet any of the conditions below. In addition, you cannot claim the CAI for your spouse, common-law partner, or a dependant if they meet any of these conditions:

- were non-residents of Canada at any time in 2020
- were confined to a prison or a similar institution for a period of at least 90 days during 2020
- do not have to pay tax in Canada at any time in 2020 because either of you were an officer or a servant of the government of another country, such as a diplomat, or a family member who resided with such a person, or an employee of such a person
- were a person for whom a children's special allowance was payable at any time in 2020
- passed away before April 1, 2021

Depending on your situation, you may be prompted to answer up to 5 questions, entering Yes or No or entering a number. Based on your answers, you could get:

$300 for yourself
$150 for your eligible spouse or common-law partner
$150 if you are a single parent and have a qualified dependant
$ 75 for each qualified dependant

If you resided anywhere in Ontario that is outside of the Barrie, Belleville, Brantford, Greater Sudbury,Guelph, Hamilton, Kingston, Kitchener-Cambridge-Waterloo, London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough, St. Catharines-Niagara, Thunder Bay, Toronto or Windsor census metropolitan area as defined by Statistics Canada, your climate action incentive will include a 10% supplement.

For more information or to determine if you qualify, contact us at 1-800-959-8281.

Canada workers benefit

The Canada workers benefit (CWB) is a refundable tax credit that provides tax relief for eligible low-income individuals and families who are in the workforce. The CWB includes a disability supplement for individuals who have an approved Form T2201, Disability Tax Credit Certificate, on file with the CRA.

You may be eligible to claim the CWB, if you met all of the following conditions in 2020:

- you were a resident of Canada throughout the year
- you earned income from employment
- at the end of the year, you were 19 years of age or older, or you resided with your spouse or common-law partner, or your child

You cannot claim the CWB for 2020 if any of the following applies to you:

- you were enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless you had an eligible dependant at the end of the year
- you were confined to a prison or similar institution for a period of 90 days or more during 2020
- you do not have to pay tax in Canada because you were an officer or a servant of the government of another country, such as a diplomat, or a family member or an employee of such a person

Note: If you had an eligible spouse, only one of you can claim the basic CWB. The person who received the CWB advance payments for 2020 is the person who must claim the basic CWB for the year. If you had an eligible dependant, only one person can claim the basic CWB for that eligible dependant.

An eligible spouse is a person who meets all the following conditions:

- was your cohabiting spouse or common-law partner on December 31, 2020
- was a resident of Canada throughout 2020
- was not considered ineligible due to any of the conditions in the "You cannot claim" section above

An eligible dependant is a person who meets all the following conditions:

- was your or your spouse's or common-law partner's child
- was under 19 years of age and lived with you on December 31, 2020
- was not eligible for the CWB for 2020

You can claim the basic CWB if your working income or the total of your and your eligible spouses' working income is more than $3,000.

If you had an eligible spouse and one of you is eligible for the disability tax credit, that person should claim both the basic CWB and the CWB disability supplement. If you had an eligible spouse and both of you are eligible for the disability tax credit, only one of you can claim the basic CWB. To be eligible for the CWB disability supplement, your working income must be more than $1,150.

The maximum payment you can expect to receive from the CWB is dependent on the province you live in.

If you are eligible for the CWB disability supplement, it will be automatically included for you if you qualify. Depending on your situation, you may be prompted to answer up to three questions, entering yes or no. If you are claiming an eligible spouse, you will need the following information before you call:

* Enter your spouse's employment income.

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CRA timelines

Well, today we got an update on CRA timelines for adjustments, agent say's " We don't give out deadlines anymore as we are unable to respect them"  .... So ....  waiting for an adjustment to process is an unknown once again. It has been our experience, if you owe money, they will get right on it, if you are getting a refund, they have no idea.

Have a wonderful day!

Tim Ross


“Moonlight drowns out all but the brightest stars.”
J.R.R. Tolkien,


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The CRA call action protection plan 

I was reminded today our advisors conference that clients should be simply referring any and all calls they get from CRA to us or their authorized representative. 
This will I’ll help protect you from CRA scams and protect you from CRA themselves. 
Cra agents are compeled to redirect their calls calls to the representative and deal with the matter Professionally. 
They kniw now who the authorized representative is, so you should jut tell them or confirm. Doing that can perpetrate a fraud act if that is the case. There is a high volume of activity out there. 
At our firm firm we are able to work on your behalf.  Please let us know if the call and we will make a note of it in your fine and confirm if there is any activity actually concerning on your file. 
I would also advise us of any corespondece as well, I can see that being the next way they try and scam people. 
If if you do not have an authorized representative on file and you would like representation please contact our office to see if that can be arranged for you. 
As we develop our our membership offerings this will be one of our official Omega Stewardship services going forward in the members plan. 
Thank you
Tim Ross, Family Advisor ®
Family Office providing Omega Stewardship ®
613-345-0016 Office
Helping Families Achieve ...Life’s Major Goals ®
* One Stop Process Driven Approach for Retirement & Income Planning
* Personalized Tax Management Solutions for Individuals & Business Owners
* Confidential Wealth Management Solutions
Mutual Funds through Professional Investments 
Brock Shores Financial 
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