Key Insolvency Documentation Processing Areas at the CRA

Matters related to the collection of:

• individual income tax and benefit amounts;
• corporate income tax amounts;
• goods and services tax/harmonized sales tax amounts (GST/HST) (in provinces other than Quebec); payroll amounts
• all court orders
• all notices of bankruptcy, intention to file a proposal, proposal, receivership, and filings under the Companies' Creditors Arrangement Act (CCAA); and subsequent documentation pertaining to these insolvency events including notices or statements of receipts and disbursements, notices of discharge, and all other notices to creditors.

Insolvency Intake Centers

• Quebec/Ontario/Atlantic Regions—Shawinigan-Sud National Verification and Collection Center
• Pacific/Prairies Regions —Surrey National Verification and Collection Center

For addresses and electronic document submission, see Appendix A.

Please find below the email addresses, per region, for service of pleadings and other documents on the Canada Revenue Agency for the purposes of the Companies' Creditors Arrangement Act.

Department of Justice Canada

• Atlantic Regional Office
• Quebec Regional Office
• Ontario Regional Office
• Manitoba Regional Office
• Saskatchewan Regional Office
• Alberta Regional Office
• British Columbia Regional Office
• Northern Regional Office
• Nunavut Regional Office

For addresses see Appendix C.

Please send a request for an administrative agreement to the assigned officer responsible for the account.

If there is no assigned officer, fax your request to the designated regional office listed in Appendix B.

Please fax your request to the Insolvency Intake Centre in your area.

For addresses and electronic document submission, see Appendix A.

Form DC905, Bankruptcy Identification Form

The original form should be delivered to the Sudbury Tax Centre as soon as possible. You can fax the form or mail it. However, please do not do both. A copy of the DC905 should be included with all insolvency packages. The copies will not be sent to the Sudbury Tax Centre.

Please indicate whether the insolvency event is a bankruptcy or proposal by checking the appropriate box on the DC905 form.

AUT-01 Authorize a Representative for Offline Access 

Use this form to give a representative offline access (by phone, fax, mail, or in person) to one or more of the following accounts: 

• individual tax and benefit account 
• trust account 
• non-resident account 
• business number program account

Note: All AUT-01s submitted to the Canada Revenue Agency (CRA) will be processed as new requests and override previous access. This means representatives will lose their online access if they submit an AUT-01 form (with the exception of non-residents, as there are no online services for non-residents).

For more information on how to authorize a representative, including online access, please visit Authorize a representative: How to give authorization. 

Individual Tax Enquiries
1-800-959-8281

Business Enquiries
1-800-959-5525

AUT-01 Authorize a Representative for Offline Access

If you live in the province of Quebec, or are completing this form in French (except for non-resident account requests), send the form to: 

Jonquière Tax Centre
2251 René-Lévesque Boulevard
Jonquière QC  G7S 5J2
Fax number: 418-548-0846

If you live in the province of Ontario or outside Canada (non-resident), and for all non-resident account requests, send the form to:

Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON  P3A 5C1
Fax number: 705-671-3994 and 1-855-276-1529

If you live anywhere else in Canada, send the form to: 

Winnipeg Tax Centre
Post Office Box 14000, Station Main
Winnipeg MB  R3C 3M2
Fax number: 204-984-5164
 

Payments and dividends

For individuals

When sending tax dividend payments, please make sure that all payments include the following information:

• social insurance number, with the appropriate suffix:
  • 31‑121 (for individual income tax bankruptcies); or
  • 31‑122 (for trustee estate accounts); or
  • 31‑124 (for individual income tax proposals under the Bankruptcy and Insolvency Act)

For business accounts

Please include the client's Business Number.

Please send individual, corporate, and payroll payments to:

Canada Revenue Agency
P.O. Box 3800 Station A
Sudbury ON P3A 0C3

GST/HST remittance, including dividend payment: Please send to the applicable tax centre (shown on your client's GST/HST return).

For an address listing of tax centres that handle GST/HST remittances:

• Sudbury Tax Centre
• Prince Edward Island Tax Center

Authorization and Direction Letter

Required only if the Date of Bankruptcy is prior to July 7, 2008

Authorization and Direction letter must be attached to the post-bankruptcy return if, the trustee has an interest in the refund, and the date of bankruptcy is prior to July 7, 2008. It must be an original document and current dated, specifically referencing the assessment or re-assessment and the year of the refund.

Please send a GST/HST return to your client's tax centre, as noted on their GST/HST return.

For an address listing of the tax centres that handle GST/HST returns:

• Sudbury Tax Centre
• Prince Edward Island Tax Centre

Matters related to collections for government programs, for example:

• Canada Pension Plan
• Employment Insurance
• Canada Student Loans Program

Accounts Receivable Government Programs

Account Maintenance Support Unit

Revenue Collections Division

London-Windsor Tax Services Office
Canada Revenue Agency
Post Office Box 2517
London ON N6A 4G9

Payments and dividends

When sending dividend payments, please make sure that all payments include the full account number as shown on the cover letter.

Send dividend payments for Accounts Receivable Government Programs accounts to the following address:

Payment Office
Trustee Payments
PO Box 1111
Matane QC G4W 4R7