If they have additional or new information or would like further review of their assessments, they can contact the Agency by phone, in writing, or online. In this report, the term “assessment” may refer to an original assessment, a reassessment, or a determination, and the terms “tax return” and “taxpayer” may apply to an individual or a corporation.Ģ.2 Taxpayers who disagree with the Canada Revenue Agency’s assessment of their tax returns have multiple avenues to resolve their disputes. In addition, the Agency may issue determinations on such matters as a taxpayer’s eligibility for the disability tax credit. For example, a reassessment may follow the Agency’s finding that employment income was not reported on the tax return, or a reassessment may result from a tax return audit. The Agency may also reassess them later for various reasons.
After taxpayers file their tax returns, the Canada Revenue Agency assesses the returns and may make changes to them. This system is guided by fiscal laws, including the Income Tax Act.
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