CRA has provided an update on their progression from “critical services” mode to a business continuity plan and finally a business resumption plan which started on June 29th. As part of the update, CRA has provided some comments regarding dispute resolution and tax controversy.
1. Notices of Objection
- Most appeals officers have been working from home and have limited access. Progress continues to be made on technological capabilities so but people can expect delays in resolving disputes.
- CRA will continue to accept supplemental submissions to the Appeal’s division.
2. Reassessments
- Much of the CRA representatives have been dealing with subsidy and support programs during the COVID pandemic. Some agents are now being shifted back to normal duties so reassessments will be advancing.
- CRA has stated that reassessments generating a refund will be priority.
- There will still be delays on complex matters where a matter must be reviewed by a higher level.
3. Statue-Barred Dates
- CRA is receptive to waivers for the normal reassessment period and are working to manage files that may become statute barred.
4. Late Filed Election, Designations and Objections
- Extensions have been provided for May elections, designations and objections. Before assuming that an extension will be provided, the relevant provisions should be checked along with CRA’s published guidelines to determine if an extension is provided.
5. Voluntary Disclosures
- His department has resumed operating, however, there are large backlogs and it will take time to catch up.
6. Contacting the CRA
- The best way to communicate with CRA is through the CRA’s online portal. Information can be uploaded to CRA with a limit of 150MB per file.
- CRA can be contacted by phone with some agents using their cell phones however, this is regarded as being less secure.
- The CRA headquarters staff should all be reachable now and about 70% of the remaining staff should be reachable. Not everyone may be checking their messages right now.
- Regular mail is an option, but delays can be expected.