1. March 31, 2017 – Minister of National Revenue Diane Lebouthillier announced a pilot project to assist small unincorporated businesses in the Greater Toronto Area to meet their tax obligations. Under this program, participants can request support, with CRA providing either an in-person visit from a Liaison Officer or participation in a free seminar. Participants must not have had a previous visit from a Liaison Officer.
   
   The Release also noted that prior to the pilot project all Liaison Officer visits were initiated by CRA, with more than 16,000 businesses participating in the program since 2014.

proposing a payment arrangement

2. March 28, 2017 – CRA released a Tax Tip (What you need to know about payment arrangements) reminding taxpayers that if they cannot pay the full amount of their tax liability, they may qualify for a payment arrangement whereby the taxpayer can make payments over time until the entire debt is satisfied. To help determine a taxpayer’s ability to pay, the taxpayer may have to give details of their financial situation and proof of income, expenses, assets and liabilities.
    
3. March 28, 2017 – CRA released a Tax Tip (EFILE service providers: ReFILE like you EFILE!) discussing ReFILE which allows EFILE service providers to make adjustments to their clients’ T1 returns using EFILE certified software instead of submitting a paper form. See http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/rfl/menu-eng.html.
    

   holding the adjustments down to nine a year

   In a February 18, 2017 EFILE release, CRA noted that taxpayers must complete a new T183 when ReFILING a tax return. T183s generated by tax software will mark the new Form with the letter “R” adjacent to the tax year to indicate it is a ReFILE return. The online system accepts only nine adjustments per tax year for each taxpayer, regardless of whether the taxpayer, the representative, or CRA initiates the adjustments.

4. March 27, 2017 – CRA announced the prescribed interest rates for the second quarter of 2017 (April 1 – June 30), which are unchanged at 1% for taxable benefits and corporate refunds, 3% for other refunds, and 5% for arrears and instalment interest.
    
5. March 22, 2017 – CRA released a number of questions and answers related to EFILE for individuals. The Release reminds EFILE service providers to not submit a paper copy of the return or any other documents for EFILED returns, unless requested by CRA. It states that the refunds from EFILED returns via direct deposit could be provided within 8 days. CRA also requests that adjustments should not be made until a Notice of Assessment has been provided.

T1 Adjustments or Voluntary Disclosures for incomplete personal tax returns

6. March 17, 2017 – CRA released a Tax Tip (Involved in the sharing economy? Know your tax obligations!) reminding those involved in the sharing economy to ensure that they comply with relevant income tax and GST/HST registration and reporting. CRA identified five key sectors, being accommodation sharing, ride sharing, music and video streaming, online staffing, and peer/crowdfunding. CRA also noted that it is co-operating with industries, the provinces, and the territories to identify and address areas where the tax system and compliance might be affected.
    
7. See Appendix A for a listing of some newly released Guides and Forms.