RC4088(E) Rev. 15

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Table of contents

• Is this guide for you?
• General Index of Financial Information (GIFI)
  • When do you use the GIFI?
  • Can you file using My Business Account or Represent a Client?
  • How do you use the GIFI?
  • What level of detail is needed with the GIFI?
  • What about notes to the financial statements?
  • What is the GIFI-Short?
  • What are GIFI schedules?
  • Where can you get a copy of the GIFI form, guides, and schedules?
• General information for corporations
  • Who can use the GIFI?
    • Insurance corporations
    • Non-resident corporations
    • Inactive corporations
  • First year after incorporation
  • Deferred expense statements
  • Reporting in Canadian funds
  • Reporting negative amounts
  • Reporting in dollars
  • Reporting unconsolidated financial statement information
  • Reporting multiple lines of business
  • GIFI schedules for corporations
    • T2SCH100, Balance Sheet Information
    • T2SCH101, Opening Balance Sheet Information
    • T2SCH125, Income Statement Information
    • T2SCH140, Summary Statement
    • T2SCH141, Notes Checklist
• General information for partnerships
  • Who can use the GIFI?
  • Reporting negative amounts
  • Reporting in Canadian funds
  • Reporting in dollars
  • Reporting multiple lines of business
  • Inactive partnerships
  • GIFI schedules for partnerships
    • T5013 SCH 100, Balance Sheet Information
    • T5013 SCH 125, Income Statement Information
    • T5013 SCH 140, Summary Statement
    • T5013 SCH 141, Financial Statement Notes Checklist
• Using the GIFI
  • Validity check items
  • How to select GIFI items
  • Reporting an amount that combines two or more items
  • Completing the notes checklist
    • Part 1 – Information on the accountant who prepared or reported on the financial statements
    • Part 2 – Type of involvement with the financial statements
    • Part 3 – Reservations
    • Part 4 – Other information
  • Notes to the financial statements
  • Examples – Using the GIFI
• Appendix A – Complete listing of the GIFI
• Appendix B – Reporting multiple lines of business
• Appendix C – Non-profit organizations
• Online services
  • Handling business taxes online
    • Receive your CRA mail online
    • Authorizing the withdrawal of a pre-determined amount from your bank account
  • Electronic payments
• For more information
  • What if you need help?
  • Direct deposit
  • Forms and publications
  • Electronic mailing lists
  • Teletypewriter (TTY) users
  • Service process
  • Reprisal complaints
  • Tax information videos
  • Non-resident corporations

Is this guide for you?

All corporations – except for insurance corporations – and all partnerships can file using the General Index of Financial Information (GIFI). For more information, see Who can use the GIFI?

This guide provides general information and explains how to use the GIFI.

General Index of Financial Information (GIFI)

You have to include financial statement information when you file a T2 Corporation Income Tax Return or a T5013 Partnership Information Return. The GIFI is an extensive list of financial statement items, where each item has a unique code (for example, cash is 1001). When you use the GIFI, do not submit your financial statements with your return and schedules. If we need your traditional financial statements, we will ask for them.

You can find a complete listing of GIFI items and their codes in Appendix A.

When do you use the GIFI?

Use the GIFI to submit your financial statement information for both paper- and Internet-filed returns.

For more information about our Internet filing service for corporations, go to Corporation Internet Filing, and for partnerships, go to Filing Information Returns Electronically.

Can you file using My Business Account or Represent a Client?

You can file corporation returns online using the “Transmit a return” service or partnership returns using the “File a return” service at:

• My Business Account, if you are the business owner; or
• Represent a Client, if you are an authorized representative or employee.

How do you use the GIFI?

The GIFI is available as part of T2 tax return preparation software programs certified by the Canada Revenue Agency (CRA). It is also available as part of T5013 partnership information return preparation software programs. The GIFI is included in some utility programs that allow you to import information from an accounting software program to a return preparation program. If you do not use return preparation software, see What is the GIFI-Short?, GIFI schedules for corporations, or GIFI schedules for partnerships. Once you choose a GIFI code for each item you report on your financial statements, only the item code and amount will be included on your return.

What level of detail is needed with the GIFI?

We need the same level of detail with the GIFI as we needed from traditional financial statements. For example, if your financial statements include 40 items such as cash, accounts receivable, total assets, sales, cost of sales, income taxes, and net income after taxes, we expect that same number of GIFI codes. We need as many GIFI codes as it takes to represent your balance sheet and income statement in their entirety.

What about notes to the financial statements?

Submit any notes to your financial statements with your GIFI information. If you file a T2 Corporation Income Tax Return electronically, include the notes in text format with your transmission. Your software package should enable you to transfer the notes to the file you are transmitting, without rekeying.

If you file a T5013 Partnership Information Return electronically, do not send the paper copy of the notes to your tax centre. If we need the notes to your financial statements, we will ask for them.

If you file a paper T2 Corporation Income Tax Return or a T5013 Partnership Information Return, include a paper copy of your notes.

For examples on how to complete the notes checklist and the notes to the financial statements, see Example 1 – Financial statements for a corporation.

What is the GIFI-Short?

The GIFI-Short is intended for corporations only. If your corporation does not use return preparation software, and has both gross revenue and assets of less than one million dollars each, use the paper version of the GIFI – Form T1178, General Index of Financial Information – Short. You can choose from about 100 commonly used balance sheet and income statement items. A separate selection of income statement items that can be used by farming corporations is also included.

What are GIFI schedules?

Schedules T2SCH100, Balance Sheet Information, T2SCH101, Opening Balance Sheet Information, and T2SCH125, Income Statement Information, provide spaces in column format for you to write your GIFI field codes and corresponding amounts. Schedule T2SCH141, Notes Checklist, is for completing the notes checklist.

If you file a T5013 return, you should use the GIFI schedules for partnerships. Schedules T5013 SCH 100, Balance Sheet Information, and T5013 SCH 125, Income Statement Information, provide spaces in column format for you to write your GIFI field codes and corresponding amounts. Schedule T5013 SCH 141, Financial Statement Notes Checklist, is for completing the notes checklist.

Where can you get a copy of the GIFI form, guides, and schedules?

The GIFI form, guides, and schedules are available at Forms and publications or by calling 1-800-959-5525.

General information for corporations

Who can use the GIFI?

All corporations – except for insurance corporations – can file using the GIFI.

Insurance corporations

The GIFI does not currently meet the reporting needs of insurance corporations involved in underwriting (life insurers, deposit insurers, or property and casualty insurers). The GIFI does not include items specific to the insurance industry. You should continue to submit a paper copy of your financial statements with your T2 return and schedules.

Non-resident corporations

You can use the GIFI when you report in unconsolidated Canadian funds. Non-resident corporations cannot report in a functional currency. Do not use the GIFI if you are filing under section 115 of the Income Tax Act only because you disposed of taxable Canadian property or because you are a treaty-based exempt corporation.

Inactive corporations

If your corporation is inactive (you answered yes at line 280 of the T2 return), but you have balance sheet or income statement information to report, you can use the GIFI to file this information.

First year after incorporation

You may be filing for the first year after incorporation. If so, complete two balance sheets: an opening and a closing. If you are not using a software package approved by us to complete this information, and you are using Form T1178, write "opening" in the top right-hand corner of the appropriate balance sheet. If you are using the GIFI schedules, schedule T2SCH100, Balance Sheet Information, is for the closing balance sheet information and schedule T2SCH101, Opening Balance Sheet Information, is for the opening balance sheet information.

Deferred expense statements

You may be involved in exploration and development that has not yet generated significant sales revenue and you may have capitalized deferred expenditures. If so, do not use the GIFI to itemize these expenditures. You should report the aggregate deferred expenditures as balance sheet information. As well, you have to report "0" in the required fields on your income statement information (see Validity check items).

Reporting in Canadian funds

Report your financial statement information in Canadian funds even if you are a Canadian branch of a foreign corporation. You can report in a functional currency if you are an eligible corporation that has filed form T1296, Election, or Revocation of an Election, to Report in a Functional Currency and elected to file in a functional currency under section 261 of the Income Tax Act.

Reporting negative amounts

If you are using a software package, it will show you how to mark items as negative amounts. If you do not use a software package, you should mark negative amounts using brackets or a minus sign.

Reporting in dollars

Report your financial statement amounts in actual dollars; do not report cents. For example, report cash of $10,500.75 as 10501 under item 1001 – Cash. Do not report amounts in thousands or millions of dollars.

Reporting unconsolidated financial statement information

Report your financial statement information for each legal entity (unconsolidated). Include all unincorporated branches or divisions within that legal corporate entity.

Reporting multiple lines of business

You may have multiple lines of business. For more information on how to report this type of situation using the GIFI, see Appendix B.

GIFI schedules for corporations

If you file a T2 return without using return preparation software or Form T1178, you can use the GIFI schedules.

T2SCH100, Balance Sheet Information

Schedule 100 shows the corporation's financial position at the end of the tax year.

T2SCH101, Opening Balance Sheet Information

Schedule 101 shows the corporation's opening balance sheet information for the first return of a new corporation.

T2SCH125, Income Statement Information

Schedule 125 shows the income generated and the expenses incurred by the corporation during the tax year.

T2SCH140, Summary Statement

If you are submitting supplementary income statements, you will also need to complete and file Schedule 140. This schedule is at the bottom of page 2 of Schedule 125.

T2SCH141, Notes Checklist

Schedule 141 is a set of questions designed to determine who prepared the financial statements and the extent of their involvement, and whether they expressed any reservations. It also identifies the type of information contained in the notes to the financial statements.

Include any notes to the financial statements and the auditor or accountant's report, if they were prepared. You have to include this information even if you are filing your return using tax preparation software.

General information for partnerships

Who can use the GIFI?

All partnerships filing a T5013 Partnership Information Return can file using the GIFI.

Reporting negative amounts

You should mark negative amounts using brackets or a minus sign.

Reporting in Canadian funds

Report your financial statement information in Canadian funds even if you are a Canadian branch of a foreign partnership.

When a corporate member of the partnership has elected to report in a functional currency, the partnership has to use the same functional currency when preparing the information slip for this corporate partner.

If a partnership has one member who has elected a functional currency and another who has not elected, or has elected another functional currency, the partnership is required to prepare the T5013 information slips, Statement of Partnership Income, for the partners who made an election under section 261 of the Income Tax Act in their elected functional currency.

Reporting in dollars

Report your financial statement amounts in actual dollars; do not report cents. For example, report cash of $10,500.75 as 10501 under item 1001 – Cash. Do not report amounts in thousands or millions of dollars.

Reporting multiple lines of business

You may have multiple lines of business. For information on how to report for such a situation using the GIFI, see Appendix B.

Inactive partnerships

If your partnership is inactive (you answered yes at line 280 of the T5013 FIN), but you have balance sheet or income statement information to report, you can use the GIFI to file this information. An inactive (non-operating) partnership can still have income or expenses in a year. It may pay a monthly service charge to maintain a bank account or it may earn interest or dividends from income-producing assets it held. It may also have received income that was shown as receivable in the previous year.

GIFI schedules for partnerships

Each partnership should include complete financial statement information for the fiscal period of the return using the GIFI schedules for partnerships.

T5013 SCH 100, Balance Sheet Information

The T5013 Partnership Information Return should include the T5013 Schedule 100 showing the partnership's financial position at the end of the fiscal period.

T5013 SCH 125, Income Statement Information

The T5013 Partnership Information Return should include the T5013 Schedule 125 showing the income generated and expenses incurred by the partnership during the fiscal period.

T5013 SCH 140, Summary Statement

If you are submitting supplementary income statements, you will also need to complete and file the T5013 Schedule 140. This schedule is at the bottom of page 2 of the T5013 Schedule 125.

T5013 SCH 141, Financial Statement Notes Checklist

The T5013 Schedule 141 has questions designed to determine who prepared the financial statements and the extent of their involvement, and to identify the type of information contained in the notes to the financial statements.

If the notes were prepared, include them as well as the auditor or accountant’s report to the financial statements unless you are filing a T5013 Partnership Information Return electronically. If you are filing electronically, do not send the paper copy of the notes to your tax centre. If we need the notes to the financial statements, we will ask for them.

Using the GIFI

1. Select the items usually reported on your balance sheet from items in the 1000 to 3849 range.
2. Select the items usually reported on your income statement from items in the 7000 to 9970 range.
3. Select the items usually reported in your extraordinary items and income taxes from items in the 9975 to 9999 range.

Validity check items

The GIFI information has to balance. We use the following rules to check the information you provide:

• total assets = total liabilities + total equity (partners’ capital for partnerships)
• total revenue − total expenses = net non-farming income
• total farm revenue − total farm expenses = net farm income

You have to provide certain line items so that we can check the above equations. Each GIFI must include:

Balance sheet

• Item 2599 – Total assets
• Item 3499 – Total liabilities
• Item 3620 – Total shareholder equity (corporations only)
  or
• Item 3575 – Total partners' capital (partnerships only)

Non-farming income and expenses

• Item 8299 – Total revenue
• Item 9368 – Total expenses
  and/or

Farming income and expenses

• Item 9659 – Total farm revenue
• Item 9898 – Total farm expenses

When reporting a breakdown of retained earnings (corporations only)

• Item 3849 – Retained earnings/deficit – End

Extraordinary items and income taxes

• Item 9999 – Net income/loss after taxes and extraordinary items

The amount of a required item may be nil. If so, enter "0."

For examples of how to use the GIFI for corporations and partnerships, see the GIFI for corporations and partnerships.

How to select GIFI items

The GIFI consists of items you find on a balance sheet and on an income statement. The balance sheet section consists of items pertaining to assets, liabilities, and equity for corporations or partners’ capital for partnerships. Items specific to retained earnings for corporations are included in this area as well. The income statement section consists of items you find under revenue, cost of sales, and expenses. Due to the specific reporting needs of the agriculture industry, we have provided a separate section for farming revenue and expenses. A section for extraordinary items and income taxes can be found after the farming section. For a complete listing of GIFI items, see Appendix A.

We have further divided the GIFI into blocks of items within these sections. The item at the start of each block is highlighted. The highlighted item represents the generic term for items within the block. You may not find the item that is an exact, or close, match to the item on your financial statements. If that is the case, use the generic item.

Assuming that you will prepare the GIFI from your own financial statements, use the following process when you select GIFI items:

• select an exact match from the GIFI items on your financial statements;
• if you cannot find an exact match, select the most appropriate item; or
• if you cannot find an appropriate item, select the generic item.

If your income statement usually shows an account for "business charges," you could use item 8760 to report this amount.

Reporting an amount that combines two or more items

An amount in your financial statement information may combine two or more GIFI items. To report this amount, determine which item is the greater or greatest amount and choose the most appropriate GIFI item.

Completing the notes checklist

The notes checklist is included with the GIFI in all CRA-approved software packages. Complete the notes checklist when you use the GIFI to report your financial statement information. Parts 1, 2, and 3 must be completed from the perspective of the person, referred to on the form as the "accountant", who prepared or reported on the financial statements. If you are preparing the return, but you are not the accountant referred to above, you must still complete Parts 1, 2, 3, and 4, as applicable. You can see examples of a completed Schedule 141 for a corporation and for a partnership.

Part 1 – Information on the accountant who prepared or reported on the financial statements

Answer these two questions about the accountant who prepared or reported on the financial statements. Indicate whether the accountant has a professional designation and whether the accountant is connected to the corporation or the partnership by ticking either the yes or no box for each question.

Part 2 – Type of involvement with the financial statements

Choose the option that represents the highest level of involvement of the accountant.

Part 3 – Reservations

If you selected option 1 or 2 in Part 2 – Type of involvement with the financial statements, answer question 099, "Has the accountant expressed a reservation?".

Part 4 – Other information

If you have a professional designation and are not the accountant associated with the financial statements in Part 1, tick either option 1 or 2 at line 110.

If you answer yes to question 101, answer questions 104 to 107.

If you answer yes to question 108 of The T5013 Schedule 141, answer question 109.

If you answer yes to question 200, answer questions 210 to 236, as applicable.

If you answer yes to question 265, you have to maintain a separate reconciliation.

Notes to the financial statements

You may have prepared notes to the financial statements. If so, include them with the GIFI.

• If you file a T2 return electronically, you have to include the notes with your transmission. Your software package should enable you to transfer the notes to the file you are transmitting, without re-keying.
• If you file your T5013 return electronically, keep your notes in case we ask for them later. If you file a paper T5013 return, include your notes.

Report on the GIFI breakdowns of items such as capital assets or investments shown in the notes.

Examples – Using the GIFI

The following examples represent a typical set of financial statements for a corporation and for a partnership. The first two columns show the item and the amount reported on the financial statement; the third and fourth columns show the corresponding GIFI code and name.

Appendix A – Complete listing of the GIFI

The following is a complete list of the GIFI items. Some of them include more detail about the type of information you could report in the item. Some items are intended for corporations (corporations only) or for partnerships (partnerships only). Some items apply only to certain industry sectors or certain types of business.

Balance Sheet Information – Assets

Current assets – Items 1000 to 1599

Items 1300 to 1303 (corporations only)
current amounts due from shareholders/directors, such as advances, loans, and notes

Items 1310 to 1314 (partnerships only)
current advances/loans/notes between the partners and the partnership

Items 1400 to 1403
"Related parties" can refer to affiliate, associated, and subsidiary corporations.

Capital assets – Items 1600 to 2179

Items 1600 to 2179 – Capital assets
Throughout the GIFI, depreciation is referred to as amortization of tangible assets, depletion is referred to as amortization of natural resource assets, and amortization is referred to as amortization of intangible assets.

Items 1600 to 2009 – Tangible capital assets
Item 2008 – Total tangible capital assets, represents the sum of all tangible capital assets reported, and item 2009 – Total accumulated amortization of tangible capital assets, represents the sum of all the accumulated amortization of the tangible capital assets reported, within items 1600 to 1922.

When reporting this breakdown, do not show the net final amount of the tangible capital assets on the GIFI. However, if your financial statements show an amount for, fixed assets (net), for which there is no breakdown, report it under item 2008 – Total tangible capital assets.

Items 1620 to 1633
Depletable assets are assets that will be written off in later periods as they are used up. These items generally apply only to the resource or manufacturing industries.

Items 2010 to 2179 – Intangible capital assets
Item 2178 – Total intangible capital assets, represents the sum of all intangible capital assets reported, and item 2179 – Total accumulated amortization of intangible capital assets, represents the sum of all the accumulated amortization of the intangible capital assets reported, within items 2010 to 2077. When reporting this breakdown, the net final amount of the intangible capital assets is not to be shown anywhere on the GIFI. However, if your financial statements show an amount for "intangibles" for which there is no breakdown, this item could be reported under Item 2178 – Total intangible capital assets.

Long-term assets – Items 2180 to 2599

Items 2180 to 2183 (corporations only)
long-term amounts due from shareholder(s)/director(s), such as advances, loans, and notes

Items 2210 to 2214 (partnerships only)
long-term advances/loans/notes between the partners and the partnership

Items 2240 to 2250
"Related parties" can refer to affiliate, associated, and subsidiary corporations.

Balance Sheet Information – Liabilities

Current liabilities – Items 2600 to 3139

Items 2780 to 2783
current amounts due to shareholder(s)/director(s), such as advances, loans, and notes

Items 2790 to 2794 (partnerships only)
current advances/loans/notes between the partnership and the partners

Items 2860 to 2863
"Related parties" can refer to affiliate, associated, and subsidiary corporations.

Long-term liabilities – Items 3140 to 3499

Items 3260 to 3263 (corporations only)
long-term amounts due to shareholder(s)/director(s), such as advances, loans, and notes

Items 3291 to 3295 (partnerships only)
long-term advances/loans/notes between the partnership and the partners

Items 3300 to 3302
"Related parties" can refer to affiliate, associated, and subsidiary corporations.

Equity – (corporations only)

Partners' Capital – (partnerships only)

Retained Earnings Information (corporations only)

Retained earnings/deficit – Items 3660 to 3849

Income Statement Information

0001 – Operating name
Complete this section if the operating name is different from the corporation's or partnership's name (for example., 111111 Ontario Ltd., operating as Maggie's Muffins).

0002 – Description of the operation

Complete the description of the operation when reporting more than one income statement, and the activity is different from the major business activity. See Appendix B of this guide for more information on reporting multiple lines of business.

0003 – Sequence Number

For more than one income statement, use sequence numbers for each statement – number 01 for the income statement relating to the main activity, with supplementary income statements numbered consecutively from 02.

Other comprehensive income

Items 7000 to 7020
For corporations and partnerships using the International Financial Reporting Standards (IFRS). Other comprehensive income includes revenues, expenses, gains, and losses that are recognized in comprehensive income, but not included in net income. Line 9998 – Total other comprehensive income is the sum of the following items:

Revenue

Revenue – Items 8000 to 8299

Items 8210 to 8212 – Realized gains/losses on disposal of assets
These items represent the net amount of proceeds over net book value on the disposal or sale of an asset.

Items 8230 to 8250 – Other revenue
This block of items is for secondary sources of income. Although there are items in this block that are often main sources of income, item 8000 – Trade sales of goods and services, should still be used to report the main income.

Cost of sales – Items 8300 to 8519

Operating expenses – Items 8520 to 9369

Farming Income Statement Information

Cash vs. Accrual
As a farming corporation or partnerships, you may choose to report your income using the cash method rather than the accrual method. If you are involved in more than one business activity, only your farming business can use the cash method.

0001 – Operating name

Complete this section if your operating name is different from the corporation's name (for example, 111111 Ontario Ltd., operating as Maggie's Muffins).

0002 – Description of the operation

You must complete the description of the operation when you are reporting more than one income statement, and the activity is different than the major business activity. For more information on reporting multiple lines of business, see Appendix B .

0003 – Sequence number

For more than one income statement, use sequence numbers for each statement – number 01 for the income statement relating to the main activity with supplementary income statements numbered consecutively from 02.

Farming revenue – Items 9370 to 9659

Farming expenses – Items 9660 to 9970

Cost of Sales
The farming income and expense section of the GIFI does not include an item for cost of sales. If a farming corporation has cost of sales with no breakdown, this should be reported under the most appropriate farm expense item.

Extraordinary items and income taxes – Items 9975 to 9999

Appendix B – Reporting multiple lines of business

Some corporations and partnerships, such as those involved in a business that receives income from different sources, choose to file a supplementary income statement for each operation. You can use the GIFI to report the information from the supplementary statements.

You may receive rental income from several properties and may choose to complete a supplementary income statement for each of the properties; or, as a manufacturer, you may also have a retail outlet and choose to submit a supplementary income statement for the retail activity.

Another situation in which you may choose to submit a supplementary income statement is to report amounts broken down in the notes, such as rental loss.

Completing the main and supplementary income statements

• You have to provide an operating name for each statement, except the summary statement (see the last bullet of this section), unless it is the same as the corporation's or partnership's legal name.
• You have to provide a description of the operation if it is different from the main activity.
• Each statement needs a sequence number. The income statement relating to the main activity must have sequence number 01. The supplementary income statements would be numbered consecutively from 02.
• A GIFI item can be reported on more than one statement. See Using the same GIFI item on different statements.
• Each statement should report items up to item 9970 – Net income/loss before taxes and extraordinary items. Do not report any extraordinary items or income taxes, or net income/loss after taxes and extraordinary items (items 9975 to 9999) on the main or supplementary income statements.
  

• You have to provide a summary statement that reports the following: the sum of all amounts under item 9970 on each income statement; any amounts reported under items 9975 to 9998 (representing the extraordinary items and income taxes); and the amount under item 9999 (representing net income/loss after taxes and extraordinary items).

Using the same GIFI item on different statements

You can report the same GIFI items, which appear for the main activity, on your supplementary income statements. However, any amount you report on a supplementary income statement should not be included in the amount you report on the main income statement for the same item.

Example – Multiple lines of business

The following example represents the statements of a corporation whose main activity is manufacturing but is also involved in retail and equipment rental.

Part 1 shows the corporation's main income statement, which includes the net amounts for each of the supplementary income statements.

Part 2 shows how to report this type of information using the GIFI and how to balance your financial information. Note that the CRA would only receive the name, description of operations, and sequence number with the GIFI code and amount.

Appendix C – Non-profit organizations

This appendix is intended to help corporations that are non-profit organizations (NPOs) use the GIFI to report their financial statement information.

Table A shows some NPO terminology and the equivalent GIFI terminology. Table B provides specific NPO terms and the suggested equivalent GIFI item.

Online services

Handling business taxes online

Save time using the CRA's online services for businesses. You can:

• authorize a representative, an employee, or a group of employees, who has registered with Represent a Client, for online access to your business accounts;
• request or delete authorization online through Represent a Client, if you are a representative;
• register for online mail, get email notifications, and view your mail online;
• calculate a balance that includes interest calculated to a future date;
• authorize the withdrawal of a pre determined amount from your bank account;
• transfer payments and immediately view updated balances;
• request additional remittance vouchers;
• enrol for direct deposit, update banking information, and view direct deposit transactions;
• request a refund;
• request copies of notices and statements;
• change addresses;
• view answers to common enquiries, and if needed, submit account related enquiries;
• view closing balances (for example, non capital loss balances);
• view the status of filed returns;
• view the account balance and instalment balance, including the corresponding transactions (for example, payments); and
• do much more.

To register or log in, go to:

• My Business Account, if you are a business owner; or
• Represent a Client, if you are an authorized representative or employee.

For more information, go to E-services for Businesses.

Receive your CRA mail online

You, or your representative (authorized at a level 2), can choose to receive most of your CRA mail for your business online.

When you or your representative registers for online mail, we will no longer mail most correspondence items. Instead, an email notification will be sent to the email address(es) provided when there is new mail available to view online. To register, select the “Manage online mail” service and follow the easy steps.

Using our online mail service is faster and easier than managing paper correspondence.

Authorizing the withdrawal of a pre determined amount from your bank account

Pre-authorized debit (PAD) is an online, self service, payment option. Through this option, you agree to authorize the CRA to withdraw a pre-determined payment from your bank account to pay tax on a specific date or dates. You can set up a PAD agreement using the CRA's secure My Business Account. PADs are flexible and managed by you. You can view historical records, modify, cancel, or skip a payment. For more information, go to Make a payment and select “Pre authorized debit.”

Electronic payments

Make your payment using:

• your financial institution’s online or telephone banking services;
• the CRA’s My Payment service at My Payment; or
• pre-authorized debit at My Business Account.

For more information on all payment options, go to Make a payment.

For more information

What if you need help?

If you need more information after reading this guide, visit Corporations or call 1-800-959-5525.

For information about filing your T2 Corporation Income Tax Return, see guide T4012, T2 Corporation – Income Tax Guide. For corporation internet filing, go to Corporation Internet Filing.

For information about filing your T5013 Partnership Information Return, see guide T4068, Guide for the Partnership Information Return (T5013 Forms).

Direct deposit

Direct deposit is a faster, more convenient, reliable, and secure way to get your income tax refund directly into your account at a financial institution in Canada.

To enrol for direct deposit or to update your banking information, go to Direct deposit.

Forms and publications

To get our forms or publications, go to Forms and publications or call 1-800-959-5525.

Electronic mailing lists

We can notify you by email when new information on a subject of interest to you is available on our website. To subscribe to our electronic mailing lists, go to Electronic mailing lists.

Teletypewriter (TTY) users

TTY users can call 1-800-665-0354 for bilingual assistance during regular business hours.

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA); see the Taxpayer Bill of Rights.

If you are not satisfied with the service you received, try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. If you do not have contact information, go to Contact information.

If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee’s supervisor.

If you are still not satisfied, you can file a service complaint by filling out form RC193, Service Related Complaint.

If the CRA has not resolved your service-related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsman.

For more information, go to Service Complaints or see booklet RC4420, Information on CRA – Service Complaints.

Reprisal complaint

If you believe that you have experienced reprisal, fill out form RC459, Reprisal Complaint.

For more information about reprisal complaints, go to Reprisal Complaints.

Tax information videos

We have a number of tax information videos for small businesses on topics such as business income and expenses, GST/HST, and payroll. To watch our videos, go to Video gallery.

Non-resident corporations

If you have a question about a non-resident corporation account, go to Businesses – International and non-resident taxes or call one of the following numbers:

• from Canada and the United States, 1-800-959-5525;
  
  Monday to Friday (except holidays)
  9 a.m. to 6 p.m. (local time)
  
• from outside Canada and the United States, 613-940-8497.
  (We accept collect calls by automated response. You may hear a beep and experience a normal connection delay.)
  
  Monday to Friday (except holidays)
  9 a.m. to 6 p.m. (Eastern time)

You may also write to the International and Ottawa Tax Services Office at:

International and Ottawa Tax Services Office
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
Canada

Fax number
613-952-3845