COMPLIANCE

Compliance covers everything that happens around the return: filing it on time, paying on time, keeping records, responding to the CRA, and fixing mistakes. Canada's system relies on voluntary compliance, backed by information matching, reviews, audits, interest and penalties. Most problems are avoidable with good records and attention to deadlines, and most mistakes can be corrected cheaply if they are fixed before the CRA finds them.

THE COMPLIANCE CYCLE

1. Keep records throughout the year.

2. Pay tax through withholding or instalments.

3. File the return by the deadline.

4. Receive and review the Notice of Assessment.

5. Respond to any review or audit request.

6. Correct errors through an adjustment, objection or voluntary disclosure.

PAGES IN THIS SECTION

• Filing Deadlines and Methods

• Paying Tax and Instalments

• Interest and Penalties

• Notice of Assessment

• Record Keeping

• Reviews and Audits

• Objections and Appeals

• Taxpayer Relief

• Voluntary Disclosures Program

• CRA My Account and Representatives

• Scams and Security