Please be advised that, all DC905 forms must be sent either by mail, or fax to:
CRA Insolvency Team
Canada Revenue Agency
Ottawa Technology Centre
800–2215 Gladwin Crescent
Ottawa ON K1A 1A2
Fax: 613-941-0710
The Processing Systems Section of the Assessment and Benefits Services Branch of the Canada Revenue Agency continues to receive a substantial volume of mail in error that is intended for the Insolvency Team located at the Ottawa Technology Centre. Directing mail to the Processing Systems Section at Headquarters can cause delays in processing the required information as the mail must be re-directed to the Insolvency Team.
The DC905 should be submitted to the Insolvency Team as soon as the taxpayer's estate number is received from the Office of the Superintendent of Bankruptcy. It should also be noted that, once the form is submitted to the Insolvency Team, it does not need to be included in the Taxpayer's return and that sending duplicate forms could delay processing. For the direction of post bankrupt refunds to the Trustee, the requirement to attach a signed authorization and direction letter to the T1 Bankruptcy return upon filing still applies.
Additional documentation including, but not limited to: the Consent Forms (T1013) Authorizing or Cancelling a Representative, First Meeting of Creditors Letter, Statement of Affairs, Proof of Claim Form, Notice of Taxation of Administrator's Accounts and Discharge of Administrator, Notice of Deemed Taxation of Trustee's Accounts and Deemed Discharge of Trustee, Report of Trustee on Bankrupt's Application for Discharge, and Notice of Final Dividend and Application for Discharge of Trustee should be sent to the applicable Tax Service Office. T1 Returns should be sent to the applicable Tax Centre for processing and not to 2215 Gladwin Crescent or 25 McArthur Road, Ottawa. Forms and/or returns sent to the Insolvency Team in error, may cause delays in processing as the forms must be re-directed to the appropriate office.
If you have any questions concerning this notice or any questions concerning the initial assessment of Bankrupt returns please do not hesitate to contact the CRA.