Key Insolvency Documentation Processing Areas at the CRA

Updated

At the Canada Revenue Agency (CRA), we are committed to excellent service, including prompt responses. To make sure that insolvency documents are processed quickly and effectively, you should send them to the appropriate area of the CRA. This text identifies for you the key processing areas for insolvency documents. Please ensure that all your employees receive a copy.

The charts below will help you to send your documents to the appropriate area at the CRA.

Routing of Documentation for Tax Program Collection-Related Items
Document Send to

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

For addresses, see Appendix A.

Matters related to the collections of Non-Resident Part XIII Tax Sudbury Tax Centre
Att : Collection Section
1050 Notre Dame Avenue
Sudbury, Ontario P3A 5C1
Request for an administrative agreement

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.

RC342 Request by an Insolvency Practitioner for a Waiver of the Requirement to file a T2 Corporation Income Tax Return (pursuant to subsection 220(2.1) of the Income Tax Act (ITA)

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

For addresses, see Appendix A.

Form DC905, Bankruptcy Identification Form

The original form should be delivered to the Ottawa Technology 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 Ottawa Technology Centre.

Only send DC905 forms to this location.

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

CRA Insolvency Team
Ottawa Technology Centre
Canada Revenue Agency
800–2215 Gladwin Crescent
Ottawa ON K1A 1A2
Fax: 613-941-0710

Individual and corporation tax returns, payroll returns, Form T1013, Authorizing or Cancelling a Representative, and Form RC59, Business Consent Form

Do not send these forms to the Ottawa Technology Centre, since this would cause delays in updating information.

Note

We must receive a Form T1013 no later than six months after the date it is signed.

Please send individual and corporation returns, as well as payroll returns, and forms T1013 and RC59 to the applicable tax centre:

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:

Authorization and Direction Letter

Required only if the Date of Bankruptcy is prior to

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 . It must be an original document and current dated, specifically referencing the assessment or re-assessment and the year of the refund.

Provisional return Please send this to the assigned officer or to the regional intake centre for insolvency if there is no assigned officer.
GST/HST return (in provinces other than Quebec)

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:

Routing of Documentation for Government Programs Collections-Related Items
Document Send to

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:

Service Canada — RHQ Finance
4900 Yonge Street, 7th Floor
Toronto ON M2N 6A8

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Appendix A—Listing of Regional Intake Centres for Insolvency

Pacific Insolvency Intake Centre

Surrey National Verification and Collection Centre
Canada Revenue Agency
9755 King George Boulevard
Surrey BC V3T 5E1
Phone (toll free): 1-866-891-7403
Fax (toll free): 1-866-219-0311

Quebec Insolvency Intake Centre

Shawinigan-Sud National Verification and Collection Centre
Canada Revenue Agency
4695 Shawinigan-Sud Blvd.
Shawinigan QC G9P 5H9
Toll free: 1-866-248-1576
Fax (toll-free)(Quebec proceedings): 1-800-567-9325
Fax (toll-free)(Ontario proceedings): 1-866-229-0839

Appendix B—Contacts for a Request for an Administrative Agreement

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

If there is no assigned officer, please fax your request to the appropriate tax services office:

Atlantic Region

HRI/Administrative Agreements
Nova Scotia Tax Services Office
Canada Revenue Agency
Fax: 902-450-8565

Quebec Region

HRI Team Leader/Administrative Agreements
Revenue Collections Division
Montréal Tax Services Office
Canada Revenue Agency
Fax: 514-283-6275

Ontario Region

Send requests for the East Central Ontario (Belleville, Kingston and Peterborough), Hamilton Niagara, International and Ottawa, Sudbury and Toronto West-Thunder Bay tax services offices to:

Administrative Agreement Requests
Revenue Collections Division
Manager, Insolvency
International and Ottawa Tax Services Office
Canada Revenue Agency
Fax: 613-960-0156

Send requests for the Kitchener/Waterloo, London-Windsor, Toronto Centre, Toronto East and Toronto North-Barrie tax services offices to:

Administrative Agreement Requests
Manager, Insolvency
Toronto Centre Tax Services Office
Canada Revenue Agency
Fax: 416-954-6411

Prairie Region

HRI Team Leader/Administrative Agreements
Revenue Collections Division
Edmonton Tax Services Office
Canada Revenue Agency
Fax: 780-495-0429

Pacific Region

HRI Team-Administrative Agreement Requests
Resource Officer/Complex Case Officer
Revenue Collections Division
Fraser Valley and Northern Tax Services Office
Canada Revenue Agency
Fax: 604-587-2699

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