National Business Resumption Plan

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 being 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

For more information visit the CRA website at:

https://www.canada.ca/en/revenue-agency/services/covid-19-employee-supplier/business-continuity-plan/cra-national-business-resumption-plan-2020-06-23.html?utm_campaign=CO_DCO%20HRB%20Business_Resumption&utm_content=2020-06-23_1222&utm_medium=Webpage&utm_source=Canada_dot_ca