The province of Quebec has its own tax agency called Revenu Quebec that administers its personal income tax laws as well as the system that governs businesses or legal persons. The toll-free telephone number for Revenu Quebec is 1-800-267-6299 and the local telephone number is 418-659-6299. The toll-free telephone line for businesses, employers and agents for consumption taxes is 1-800-567-4692 and the local telephone line is 418-659-4692. The mailing address for Revenu Quebec is the following:

Direction Principale des Services a la Clientele des Particuliers
Revenu Quebec
3800 rue de Marly
Quebec, Quebec
G1X 4A5
Canada

The mailing address for businesses, employers and agents for consumption taxes is as follows:

Revenu Quebec
3800 rue de Marly
Quebec, Quebec
G1X 4A5
Canada

The website address (URL) for Revenu Quebec is http://www.revenuquebec.ca/ and is available in both English and French.

The Minister of National Revenue, the Honourable Gail Shea, can be contacted at the following mailing address:

The Honourable Gail Shea
Minister of National Revenue
7th Floor
555 Mackenzie Avenue
Ottawa, Ontario
K1A 0L5
Canada

Comments can also be sent via their online form by visiting the following web page on the CRA web site:

https://apps.cra-arc.gc.ca/ebci/cjid/md/cmnts.do?actn=ld&lang=en

The CRA is comprised of several branches and departments:

1) Appeals Branch:

The Appeals Branch deals with and resolves tax disputes between the Canada Revenue Agency and the taxpayers by formally reviewing the decisions made by CRA agents. They are also responsible for the CRA Service Complaints Program, a program implemented in 2007 to address the complaints of both individual and corporate taxpayers. It is a way for taxpayers to lodge formal complaints regarding the quality of service they have received from representatives or agents of the Canada Revenue Agency.

2) Assessment and Benefit Services Branch:

The main responsibility of the Assessment and Benefit Services Branch is to process all of the tax returns and collect all of the taxes and other monies due from other Canadian tax programs.

3) Board of Management:

The Board of Management oversees and manages the Canada Revenue Agency. It has 15 members, all of whom are appointed by the Governor in Council, are nominated in large part by the provincial governments of Canada, and all report to the Minister of National Revenue, the Honourable Gail Shea. They do not, however, have any authority over the implementation and administration of tax laws, such as the Income Tax Act, nor do they have access to private taxpayer’s information or have any involvement in the daily business activities of the Canada Revenue Agency. They basically oversee the overall administration of the CRA, such as human resources, financial and contract management.

4) Compliance Programs Branch:

The Compliance Programs Branch is there to ensure compliance with Canadian tax laws. It is basically the branch that performs tax audits and other related investigations and is the department that will recommend cases for criminal prosecution.

5) Corporate Audit and Evaluation Branch:

The Corporate Audit and Evaluation Branch is the Canada Revenue Agency’s own auditing department. It is there to evaluate and ensure that the CRA is being effectively and efficiently managed.

6) Corporate Strategies and Business Development Branch:

The main responsibility of the Corporate Strategies and Business Development Branch is to formulate and implement corporate policy for the Canada Revenue Agency as well as manage inter-governmental relationships with the provinces and territories of Canada.

7) Finance and Administration Branch:

The Finance and Administration Branch manages the finances of the Canada Revenue Agency.

.8) Human Resources Branch:

The Human Resources Branch manages the human resources policies and initiatives of the CRA, including training, employee relations, and performance evaluations.

9) Information Technology Branch:

The Information Technology Branch is the IT department of the Canada Revenue Agency. It supplies and maintains the various technology applications used by the CRA to help execute its tax programs.

10) Legal Services:

The Legal Services department is there to help ensure the Canada Revenue Agency makes legally correct decisions and acts according to the laws of Canada.

11) Legislative Policy and Regulatory Affairs Branch:

The main responsibility of the LPRAB is to interpret and rule upon affairs related to various tax laws such as the Excise Tax Act and the Income Tax Act.

12) Public Affairs Branch:

The Public Affairs Branch provides various services and products related to management, parliamentary, communications and access to information issues. It also handles the public relations aspect of the Canada Revenue Agency, informing Canadians and news outlets about the various activities of the CRA.

13) Regional Operations:

Regional Operations consists of five Assistant Commissioners whose main responsibility is the provision of tax services to the Atlantic, Quebec, Ontario, Prairie and Pacific regions of Canada.

14) Taxpayer Services and Debt Management Branch:

The main responsibility of the TSDMB is to collect the personal and business taxes due to the government of Canada as well as to advance corporate compliance to Canadian tax laws.

Formal complaints must be done in writing via Form RC193 available at www.cra.gc.ca/complaints or by calling toll-free 1-800-959-2221. The form has to be filled out and mailed or faxed separately from any other forms you may have for the CRA:

CRA – Service Complaints
National Intake Centre
P.O. Box 8000
Shawinigan-Sud, Quebec

G9N 0A6, Canada
Fax: 1-866-388-7371

If you are not satisfied with the resolution offered by the Service Complaints office of the CRA, then you may contact the Taxpayers’ Ombudsman office to have them reassess the complaint and resolution made at the Service Complaints office. A complaint form, found at www.taxpayersrights.gc.ca/frm-fll-eng.pdf , must be filled out and mailed or faxed, along with other supporting documents to the following mailing address or fax number:

Mailing Address:
Taxpayers’ Ombudsman
Suite 724, 50 O’Connor Street
Ottawa, Ontario

K1P 6L2, Canada

Toll-Free Fax Number: 1-866-586-3855

You can also call toll-free 1-866-586-3839 to have a form mailed to you or to speak with a representative of the Taxpayers’ Ombudsman office.

The Canada Revenue Agency has developed a list of rights they claim Canadians are entitled to when dealing with the CRA. However, this Taxpayer Bill of Rights in and of itself is not actually a Bill or law at all. As such, the Taxpayer Bill of Rights can be changed at any time since it does not have to go through the normal legislative process laws normally have to undergo when being modified. It does not have the force of law behind it and therefore does not offer any kind of guarantee that the Canada Revenue Agency will themselves apply and follow this so-called Taxpayer Bill of Rights. However, it is important to note that seven out of the fifteen items listed in this so-called Bill of Rights are legislated rights implemented by the Canadian government and can therefore be legally upheld using the process outlined in the legislation, and those are items #1, #2, #3, #4, #7, #8, and #12 listed below in bold text. The “Taxpayer Bill of Rights” reads as follows:

1. You have the right to receive entitlements and to pay no more and no less than what is required by law.
2. You have the right to service in both official languages.
3. You have the right to privacy and confidentiality.
4. You have the right to a formal review and a subsequent appeal.
5. You have the right to be treated professionally, courteously, and fairly.
6. You have the right to complete, accurate, clear, and timely information.
7. You have the right, as an individual, not to pay income tax amounts in dispute before you have had an impartial review.
8. You have the right to have the law applied consistently.
9. You have the right to lodge a service complaint and to be provided with an explanation of our findings.
10. You have the right to have the costs of compliance taken into account when administering tax legislation.
11. You have the right to expect us to be accountable.
12. You have the right to relief from penalties and interest under tax legislation because of extraordinary circumstances.
13. You have the right to expect us to publish our service standards and report annually.
14. You have the right to expect us to warn you about questionable tax schemes in a timely manner.
15. You have the right to be represented by a person of your choice.

The “Taxpayer Bill of Rights” then continues to state their alleged “Commitment to Small Business,” which states in verbatim:

1. The Canada Revenue Agency (CRA) is committed to administering the tax system in a way that minimizes the costs of compliance for small businesses.
2. The CRA is committed to working with all governments to streamline service, minimize cost, and reduce the compliance burden.
3. The CRA is committed to providing service offerings that meet the needs of small businesses.
4. The CRA is committed to conducting outreach activities that help small businesses comply with the legislation we administer.
5. The CRA is committed to explaining how we conduct our business with small businesses.

You may contact the Office of the Commissioner of Official Languages at the following mailing address and telephone numbers:

Office of the Commissioner of Official Languages
3rd Floor, 344 Slater Street
Ottawa, Ontario K1A 0T8

Ottawa-Gatineau Telephone: 613-996-6368
Canada Toll-Free Line: 1-877-996-6368

The website address (URL) is www.ocol-clo.gc.ca

For additional information about the CRA and its programs, the Canada Revenue Agency can be contacted at the following mailing address and telephone number:

Canada Revenue Agency
Public Affairs Branch
Office of the Asssistant Commissioner
Connaught Building
555 MacKenzie Avenue, 4th Floor
Ottawa, Ontario
K1A 0L5

• Telephone: 613-957-3508
• Website Address (URL): http://www.cra.gc.ca/ and http://www.cra-arc.gc.ca

The toll-free telephone number for personal income tax inquiries at the CRA is 1-800-959-8281. The hours of operation are Monday through Friday, with the exception of holidays, from 8:15am to 5:00pm Eastern time.

The automated toll-free telephone line at the CRA to find out about your income tax refund is 1-800-959-1956 and is available 24 hours a day, 7 days a week.

The toll-free telephone number for business and self-employed related inquiries at the CRA is 1-800-959-5525. The hours of operation are Monday through Friday, with the exception of holidays, from 8:15am to 8:00pm Eastern time.

The toll-free telephone number for inquiries about the Universal Child Care Benefit program and the Canada Child Tax Benefit program is 1-800-387-1193. The hours of operation are Monday through Friday, with the exception of holidays, from 8:15am to 5:00pm Eastern time.

The toll-free telephone line for questions about personal GST / HST credit is 1-800-959-1953. The hours of operation are Monday through Friday, with the exception of holidays, from 8:15am to 5:00pm Eastern time.

The toll-free telephone line for TIPS is 1-800-267-6999 and is available 24 hours a day 7 days a week.

The Canada Revenue Agency has two website URL’s with the same content: www.cra.gc.ca/  and www.cra-arc.gc.ca/ . The website is available in both English and French.

ALBERTA:

The office and mailing address for the Calgary Tax Services Office is as follows:

The  fax number is 403-264-5843.

The office address for the Edmonton Tax Services Office is as follows:

The mailing address for the Edmonton Tax Services Office is as follows:

The fax number is 780-495-3533.

The office address for the Lethbridge Tax Services Office is as follows:

The mailing address for the Lethbridge Tax Services Office is as follows:

The fax number is 403-382-4765.

The office and mailing address for the Red Deer Tax Services Office is as follows:

The fax number is 403-341-7053.

The hours of operation for all of the Alberta Tax Services Offices are from 8:15am to 4:30pm, and the telephone numbers are as follows:

BRITISH COLUMBIA:

The office address for the Burnaby-Fraser Tax Services Office is as follows:

The mailing address for the Burnaby-Fraser Tax Services Office is as follows:

The fax number is 604-587-2010.

The office address for the Northern B.C. and Yukon Tax Services Office is as follows:

The mailing address for the Northern B.C. and Yukon Tax Services Office is as follows:

The fax number is 250-561-7869.

The office address for the Southern Interior B.C. Tax Services Office is as follows:

and

The mailing address for the Southern Interior B.C. Tax Services Office:

The fax number is 250-492-8346.

The office and mailing address for the Vancouver Tax Services Office is as follows:

The fax number is 604-689-7536.

The office and mailing address for the Vancouver Island Tax Services Office is as follows:

The fax number is 250-363-8188.

The hours of operation for the British Columbia CRA Tax Services Offices is from 8:15am to 4:30pm and the telephone numbers are as follows:

MANITOBA:

The office and mailing address for the Brandon Tax Services Office is as follows:

1039 Princess Avenue
Brandon, Manitoba
R7A 4J5, Canada

The fax number is 204-726-7868. The office hours are from 8:30am to 4:30pm.

The office and mailing address for the Winnipeg Tax Services Office is as follows:

325 Broadway
Winnipeg, Manitoba
R3C 4T4, Canada

The fax number is 204-984-5164. The office hours are from 8:15am to 4:30pm.

The telephone numbers for all of the Manitoba Tax Services Offices are as follows:

NEW BRUNSWICK:

The office address for the Bathurst Tax Services Office is as follows:

The mailing address for the Bathurst Tax Services Office is as follows:

The fax number is 506-548-7176. The office hours are from 10:00am to 2:00pm.

The office address for the Moncton Tax Services Office is as follows:

The mailing address for the Moncton Tax Services Office is as follows:

The fax number is 506-851-7018. The office hours  are from 8:15am to 4:30pm.

The office and mailing address for the Saint John Tax Services Office is as follows:

The fax number is 506-636-5200. The office hours are from 8:15am to 4:30pm.

The telephone numbers for all of the New Brunswick Tax Services Offices are as follows:

NEWFOUNDLAND AND LABRADOR:

The office and mailing address for the Newfoundland and Labrador Tax Services Office is as follows:

The fax number is 709-754-5928. The hours of operation for the Newfoundland and Labrador Tax Services Office is from 8:15am to 4:30pm. The telephone numbers are as follows:

NORTHWEST TERRITORIES:

The office address for the Northwest Territories Tax Services Office is as follows:

The mailing address for the Northwest Territories Tax Services Office is as follows:

The fax number is 780-495-3533. The hours of operation for the Northwest Territories Tax Services Office are from 8:15am to 4:30pm. The telephone numbers are as follows:

NOVA SCOTIA:

The office and mailing address for the Halifax Tax Services Office is as follows:

The fax number is 902-426-7170.

The office and mailing address for the Sydney Tax Services Office is as follows:

The fax number is 902-564-3095.

The hours of operation for all of the Nova Scotia Tax Services Offices is from 8:15am to 4:30pm. The telephone numbers are as follows:

NUNAVUT:

The office and mailing address for the Nunavut Tax Services Office is as follows:

Ottawa Tax Services Office
333 Laurier Avenue West
Ottawa, Ontario
K1A 0L9, Canada

The fax number is 613-238-7125. The hours of operation for the Nunavut Tax Services Office are from 8:15am to 4:30pm. The telephone numbers are as follows:

ONTARIO:

The office and mailing address for the Barrie Tax Services Office is as follows:

The fax number is 705-721-0056. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Belleville East Central Ontario Tax Services Office is as follows:

The fax number is 613-969-7845. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Hamilton Tax Services Office is as follows:

The fax number is 905-546-1615. The hours of operation are from 8:30am to 4:30pm.

The office and mailing address for the Kingston East Central Ontario Tax Services Office is as follows:

The fax number is 613-545-3272. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Kitchener/Waterloo Tax Services Office is as follows:

The fax number is 519-579-4532. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the London Tax Services Office is as follows:

The fax number is 519-645-4029. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Ottawa Tax Services Office is as follows:

The fax number is 613-238-7125. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Peterborough Tax Services Office is as follows:

The fax number is 705-876-6422. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the St. Catharines Tax Services Office is as follows:

The fax number is 905-688-5996. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Sudbury Tax Services Office is as follows:

The fax number is 705-671-3994. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Thunder Bay Tax Services Office is as follows:

The fax number is 807-622-8512. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Toronto Centre Tax Services Office is as follows:

The fax number is 416-360-8908. The fax number for non-resident tax issues, Regulation 105 and 102 Waivers Section is 416-954-8528. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Toronto East Tax Services Office is as follows:

The fax number is 416-973-5126. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Toronto North Tax Services Office is as follows:

The fax number is 416-512-2558. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Toronto West Tax Services Office is as follows:

The fax number is 905-566-6182. The hours of operation are from 8:15am to 4:30pm.

The office and mailing address for the Windsor Tax Services Office is as follows:

The fax number is 519-257-6558. The hours of operation are from 8:15am to 4:30pm.

The telephone numbers for all of the Ontario Tax Services Offices are as follows:

PRINCE EDWARD ISLAND:

The office and mailing address for the Prince Edward Island Tax Services Office is as follows:

The fax number is 902-566-7197. The hours of operation for the Prince Edward Island Tax Services Office is from 8:15am to 4:30pm. The telephone numbers are as follows:

QUEBEC:

The office address for the Chicoutimi (Eastern Quebec) Tax Services Office is as follows:

The mailing address for the Chicoutimi (Eastern Quebec) Tax Services Office is as follows:

The fax number is 418-698-6387.

The office and mailing address for the Laval Tax Services Office is as follows:

The fax number is 514-956-7071.

The office and mailing address for the Montérégie-Rive-Sud Tax Services Office is as follows:

The fax number is 450-926-7100.

The office and mailing address for the Montreal Tax Services Office is as follows:

The fax number is 514-496-1309.

The office and mailing address for the Outaouais (Outaouais and Rouyn-Noranda) Tax Services Office is as follows:

The fax number is 819-994-1103

The office and mailing address for the Quebec (Eastern Quebec) Tax Services Office is as follows:

The fax number is 418-649-6478.

The office and mailing address for the Rimouski (Eastern Quebec) Tax Services Office is as follows:

The fax number is 418-722-3027.

The office and mailing address for the Rouyn-Noranda (Outaouais and Rouyn-Noranda) Tax Services Office is as follows:

The fax number is 819-797-8366.

The office and mailing address for the Sherbrooke (Estrie-Mauricie) Tax Services Office is as follows:

The fax number is 819-821-8582.

The office and mailing address for the Trois-Rivières (Estrie-Mauricie) Tax Services Office is as follows:

The fax number is 819-371-2744.

The hours of operation for all of the tax services offices in Quebec is from 8:15am to 4:30pm, and the telephone numbers are as follows:

SASKATCHEWAN:

The office and mailing address for the Regina Tax Services Office is as follows:

The fax number is 306-757-1412. The hours of operation are from 8:30am to 4:30pm.

The office and mailing address for the Saskatoon Tax Services Office is as follows:

The fax number is 306-652-3211. The hours of operation are from 8:15am to 4:30pm.

The telephone numbers for all of the Saskatchewan Tax Services Offices are as follows:

YUKON:

The office address for the Yukon Tax Services Office is as follows:

The mailing address for the Yukon Tax Services Office is as follows:

The fax number is 250-561-7869. The hours of operation are from 8:15am to 4:30pm. The telephone numbers are as follows: