Tax Administration

The following tax changes are of relevance to taxpayers.

• Taxpayers with old balances owing to CCRA may be able to avoid paying the tax completely if CCRA has made no attempt at all to collect the accounts within the last six years. If CCRA has stopped sending you statements, you could be off the hook.
  
• CCRA will now allow a refund of tax installments prior to filing in certain circumstances.
  
• Taxpayers receiving CPP pension benefits may now apply for possible increased CPP benefits and retroactive pay where they left the work force to care for children under age 8, after 1965