On June 23, 2020 the CRA National Business Resumption Plan was released. The Plan provides information to CRA employees regarding the staging of the resumption of program and corporate activities and operations that did not resume during the Agency’s critical services phase from March 16 to June 26. One guiding principal of the Plan includes the “Fair Treatment of Clients”, recognizing that “many citizens and businesses are still facing the impacts of the COVID-19 crisis”. Functions will be reinstated in stages, culminating with most reinstated by January of 2021. The following are key activities to be commenced.
July – August:
Launch of pilot CEWS post payment compliance project through the Trust Exam Program and Employer Compliance Audit
All remaining functions in the Objections Program, the Taxpayer Relief Program and CPP/EI Appeals to the Minister and to the Courts
All remaining assessment benefit and service branch activities except
Discounter audit
T183 monitoring
Certain validation activities
Debt Management Call Centres will begin receiving calls (more flexible and longer term payment plans available)
GST/HST Refund Integrity program.
Insolvency officers will begin processing insolvency filings and issue Proofs of Claim to trustees.
Charities - voluntary revocations, no change audits, high risk audits, and support Appeals objection decisions
Starting in September:
Additional post-payment validation of new programs introduced as a result of COVID-19 (i.e. CERB, CEWS and CESB)
Debt Management Call Centres will start making calls to pursue debtors.
Collection officers will re-evaluate debtor situations. No legal action.
Expand assistance to vulnerable taxpayers to meet compliance obligations.
Underground economy (UE) focus through the development of projects and leads, including raising 152(7) assessments for targeted populations (arbitrary assessments).
T1 Processing review, including educational strategies.
Automated Dialing and Announcing Device (ADAD) campaigns to remind taxpayers of upcoming filing requirements
Re-instate GST/HST Delinquent Filer program’s automated compliance process with mail outs, automated assessments, and the holding of refunds for non-compliant registrants
Business compliance reviews
GST/HST letter writing/nudge campaigns
CPP/EI Rulings (resume all activities)
Starting in October:
Collections automated strategies reactivated with collection letters.
Starting in January 2021:
Traditional approach to collections where legal warnings are issued. Some high risk situations will start in September.
Full resumption of Small and Medium Enterprise Directorate and GST/HST Programs
Charities audits