The Canada Revenue Agency (CRA) is responsible for collecting individual overpayments for all COVID-19 benefit programs, such as the Canada Emergency Response Benefit (CERB), the Canada Recovery Benefit (CRB) and the Canada Worker Lockdown Benefit (CWLB).

Starting in July 2024, for individuals who have not responded or co-operated, and who have been determined to have the financial capacity to pay, legal warnings will be issued and legal measures could be taken to recover monies owed. Legal measures are only taken when there is no cooperation from an individual with ability to repay the debt.

Receiving a letter from the Canada Revenue Agency (CRA) telling you that you owe money can be stressful. Take time to read the letter fully to understand your payment options. We are here to help you understand how you can resolve your debt.

The Canada Revenue Agency (CRA) is here to support you and your business in meeting your tax obligations.

If you are a self-employed individual, or if your spouse or common-law partner is self-employed, you have until June 15, 2023, to file your 2022 income tax and benefit return.

In light of the recent forest fires and other climate issues, here is a special note on requesting taxpayer relief after an adverse weather event…

Here are answers to more of your top business tax information questions

The Canada Revenue Agency (CRA) has resumed efforts to recover taxpayers' debt. One of the tools the CRA uses to recover debt is called offsetting. Offsetting proactively applies tax refunds and benefit payments (such as the GST/HST credit) to tax debts and other government debts. To learn more about how government payments can be applied to specific debts, go to canada.ca/balance-owing.

Debt recovery is ongoing and will impact upcoming benefit and credit payments, including:

• the goods and services tax / harmonized sales tax credit (GST/HST credit) issued on April 5

• the Ontario trillium benefit issued on April 6.

The Canada Revenue Agency would like to remind you that it resumed its activities aimed at offsetting taxpayers' debt last October. Offsetting involves proactively applying tax refunds and benefit payments (such as the GST/HST credit) to tax and other government debts.

You’ve got questions and we’ve got answers! Here are answers to five of the top business tax information questions.

• How do I register for My Business Account?

• How do I authorize a representative for my business?

• How do I access CRA’s online services for businesses?

• How do I make payments to the CRA?

• How do I file GST/HST using GST/HST NETFILE?

GST/HST is collected on most taxable supplies of property and services made in Canada, with some exceptions. The Canada Revenue Agency (CRA) has information to help GST/HST registrants file and remit the GST/HST that they have collected.

Register for a GST/HST account if you are an eligible entity and haven’t already registered

To find out if you should register for a GST/HST account, click When to register and start charging the GST/HST.

A GST/HST account number is part of a business number (BN) that is received after registering for a GST/HST account online, by mail or by fax, or by telephone.

Non residents who want to register for a GST/HST account can visit: Guide RC4027, Doing Business in Canada – GST/HST Information for Non-Residents.

The Canada Revenue Agency (CRA) is standing by to assist Canadians who may have received correspondence indicating that they will now have to repay some or all of the COVID-19 individual benefits that they received during the pandemic. As part of its response to the COVID-19 pandemic, the Government of Canada used an attestation-based process to provide urgently-needed income support to millions of Canadians. This relied on individuals determining if they were eligible for benefits based on established criteria. It was expected that some individuals would later be found to be ineligible and be required to repay some or all of the benefits provided. The CRA and Employment and Social Development Canada (ESDC) are working together to ensure that those who received COVID-19 benefits were, in fact, entitled to them.

If you're self-employed, we understand that navigating your tax obligations may seem complicated. But don't worry! The Canada Revenue Agency (CRA) is focused on supporting you. To get ready for tax-filing season, we've put together helpful tips and information for self-employed individuals.

The 2021 tax-filing deadline for self-employed individuals is June 15, 2022. You have until June 15, 2022 to file your 2021 tax return if you or your spouse or common law-partner are self-employed.

The 2021 payment deadline is April 30, 2022. Although your 2021 tax-filing deadline is June 15, 2022, your payment is still due on April 30, 2022.

If you’re struggling to pay your tax debt, we understand and are here to help regardless of your tax situation. If you ignore your tax debt, it will grow with interest charges and penalties. Instead, let’s work together to figure out what your options are based on your financial situation.

Please note that penalties only apply if you file late or pay by instalments and your instalment payments are late or less than the required amount. Debts associated with COVID-19 Individual Emergency Benefits overpayments will not have penalties or interest assessed against the amount owing.