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

For addresses and electronic document submission, 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
Court documents requiring service, according to the Crown Liability and Proceedings (Provincial Court) Regulations, on the Canada Revenue Agency

Department of Justice Canada

  • Atlantic Regional Office
  • Quebec Regional Office
  • Ontario Regional Office
  • Manitoba Regional Office
  • Saskatchewan Regional Office
  • Alberta Regional Office
  • British Columbia Regional Office
  • Northern Regional Office
  • Nunavut Regional Office

For addresses see Appendix C.

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 and electronic document submission, see Appendix A.

Form DC905, Bankruptcy Identification Form

The original form should be delivered to the Sudbury Tax 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 Sudbury Tax Centre..

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

CRA Insolvency Team
PO Box 20,000 Station A
1050 Notre Dame Ave.
Sudbury, Ontario
P3A 5C1
Fax: 705-671-0394

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

Electronic Insolvency Documents Process

Insolvency documents from all regions can be sent by email to the following address:
CRA-ARC_TAX-FISC_INS_T-F_G@cra-arc.gc.ca

Limitations related to the submission of documents by email:

  • the attachment must only contain insolvency documents for a single debtor except in the case of a joint filing;
  • a separate email must be sent for each attachment, only the first attachment within the email is retained and the others are lost;
  • all information within the body of the email is lost, this email address is only for insolvency document processing and enquiries must be made using the Insolvency Intake Centres toll-free numbers;
  • the only documents that can be sent to this email address are those sent to the Insolvency Intake Centres according to the “Routing of Documentation for Tax Program Collection-Related Items” table;
  • NO Social Insurance numbers should be contained within the information provided.

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 and Atlantic 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: 514-283-7584

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

Appendix C—Listing of Regional Offices for the Department of Justice

Atlantic Provinces (Nova Scotia, New Brunswick, Prince Edward Island, Newfoundland and Labrador)

Atlantic Regional Office
Department of Justice Canada
Suite 1400, Duke Tower
5251 Duke Street
Halifax, Nova Scotia B3J 1P3
Fax#: 902-426-8802

Quebec

Quebec Regional Office
Department of Justice Canada
National Litigation Sector
Guy-Favreau Complex
East Tower, 9th Floor
200 René-Lévesque Boulevard West
Montréal, Quebec H2Z 1X4
Fax#: 514-283-8427

Ontario

Ontario Regional Office – National Litigation Sector
Department of Justice Canada
120 Adelaide Street West
Suite 400
Toronto, Ontario M5H 1T1
Attention: Diane Winters
Fax#: 416-973-0810

Manitoba

Prairie Regional Office - Winnipeg
Department of Justice Canada
301-310 Broadway
Winnipeg, MB R3C 0S6
Fax#: 204-984-5434

Saskatchewan

Prairie Regional Office - Saskatchewan
Department of Justice Canada
10th Flr., 123 – 2nd Avenue S
Saskatoon, Saskatchewan S7K 7E6
Fax# : (306) 975-4754

Alberta

Prairie Regional Office - Edmonton
Department of Justice Canada
300 Epcor Tower
10423- 101 Street NW
Edmonton, Alberta T5H 0E7

British Columbia

British Columbia Regional Office
Department of Justice Canada
900 - 840 Howe Street
Vancouver, British Columbia V6Z 2S9

Yukon

Northern Regional Office - Yukon
Department of Justice Canada
310 - 300 Main Street
Whitehorse, Yukon Y1A 2B5
Fax #: 867-667-3934

Northwest Territories

Northern Regional Office - Northwest Territories
Department of Justice Canada
5019 52nd Street
2nd Floor, Nova Plaza
P.O. Box 2052
Yellowknife, Northwest Territories X1A 2P5
Fax#: 867-920-6025

Nunavut

Nunavut Regional Office
Department of Justice Canada
969 Qimugjuk Building, 1st Floor
Iqaluit, NU X0A 0H0
Fax#: 867-975-4560

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