GST/HST Credit Payments—February 2007

February 17, 2007

This is further to the previous Canada Revenue Agency (CRA) messages that provided procedures to follow where the trustee determined they had no interest in receiving any subsequent GSTC cheques for the debtor. This message is to advise you of the new procedures to notify the CRA (please note that the previous procedures are no longer valid).

Starting February 12, 2007, the CRA will have a permanent system change in place to deal with requests from trustees no longer interested in the GSTC. As a result, starting immediately, trustees should no longer fax or mail lists of accounts to GSTC Headquarters.

Trustees should use the DC905 Bankruptcy Identification Form to notify the CRA when they have no interest in the GSTC. When a trustee ticks the "No GSTC Required" box on the DC905 form, this information will now be keyed directly into the GSTC system. The GSTC system will then issue all future GSTC payments and notices to the client.

The DC905 should be sent to the following address or faxed to 613-941-0710

CRA Insolvency Team
2215 Gladwin Crescent
Ottawa, Ontario
K1A 1A2

We also wanted to reiterate the procedures for returning GSTC cheques to the CRA.

#1

GSTC cheques that are being returned to the CRA should be sent to the following address with a letter indicating why the cheque is being returned and whether the credit should be forwarded to the taxpayer: 

PWGSC
P.O. Box 2000
Matane, QC G4W 4N5

#2

Personal/business cheques being sent to the CRA because the trustee has cashed the original GSTC cheque and then determined that they did not need the full amount, should be sent to the following address with a letter indicating why the cheque is being returned and whether the credit should be forwarded to the taxpayer: 

Canada Revenue Agency
Payment Processing
875 Heron Road
Ottawa, ON K1A 1B1

As indicated above, trustees must use the DC905 form to notify the CRA when they no longer have an interest in any future GSTC payments. This form must be sent separately from where the cheques are sent. Including a letter or a note with the returned cheque will not update the GSTC system. And, returned cheques should not be sent to the address indicated on the DC905 form.

Should a trustee have any questions concerning the automated process, please contact Cindy Burke at 613-954-3123.

Should a trustee find that there is a problem in the accuracy of our CRA Insolvency data, or should a trustee wish to discuss an individual bankruptcy file, contact Anne Lahey at 613-954-5877 or Mark Hugues at 613-957-9335.

If the taxpayers have any questions, please refer them to the GSTC information line at 1-800-959-1953.