A: Personal Income Tax

1. Children's Arts Tax Credit

Budget 2011 proposes a Children's Arts Tax Credit allowing parents to claim a 15-per-cent non-refundable tax credit based on an amount of up to $500 in eligible expenses per child aid in a year. The credit will be available for the enrolment of a child, who is under 16 years of age at the beginning of the year, in an eligible program of artistic, cultural, recreational or developmental activities.

For a child who is under 18 years of age at the beginning of the year and is eligible for the Disability Tax Credit, the 15-per-cent non-refundable tax credit may be claimed on an additional $500 disability supplement amount when a minimum of $100 is paid in eligible expenses.

The eligible program must meet certain criteria as to content and supervision, last a minimum of five consecutive days or be a weekly program lasting a minimum of eight consecutive weeks.

Expenses eligible for purposes of the child care expenses deduction, the Children's Fitness Tax Credit or other credits will be ineligible.

This measure will apply to eligible expenses paid in the 2011 and subsequent taxation years.

2. Volunteer Firefighters Tax Credit

Budget 2011 proposes a Volunteer Firefighters Tax Credit to allow eligible volunteer firefighters to claim a 15-per-cent non-refundable tax credit based on an amount of $3,000.

An eligible individual will be a volunteer firefighter who performs at least 200 hours of volunteer firefighting services in a taxation year.

Volunteer service provided at the same fire department that non-volunteer service is provided will not be eligible.

This measure will apply to the 2011 and subsequent taxation years.

3. Family Caregiver Tax Credit

Budget 2011 proposes to introduce a Family Caregiver Tax Credit which consists of a 15-per-cent non-refundable credit based on $2,000. This credit will be applicable at the beginning of 2012.

4. Medical Expense Tax Credit for Other Dependants

Currently, a caregiver may only claim the eligible expenses of a "dependent" relative described above that exceed the lesser of 3 per cent of the dependant's net income and an indexed dollar threshold ($2,052 in 2011), to a maximum of $10,000.

Budget 2011 proposes to remove this $10,000 limit on eligible expenses that can be claimed under the Medical Expense Tax Credit in respect of a dependent relative.

This measure will apply to the 2011 and subsequent taxation years.

5. Child Tax Credit (CTC) Eligibility

To ensure that sharing a home does not prevent otherwise-eligible parents from claiming the CTC in respect of their children, Budget 2011 proposes to repeal the rule that limits the number of CTC claimants to one per domestic establishment.

This measure will apply to the 2011 and subsequent taxation years.

6. Tuition Tax Credit - Examination Fees

Budget 2011 proposes to amend the Tuition Tax Credit to recognize fees paid to an educational institution, professional association, provincial ministry or other similar institution to take an examination that is required to obtain a professional status recognized by federal or provincial statute, or to be licensed or certified in order to practice a rofession or trade in Canada.

Certain ancillary fees and charges paid in respect of occupational, trade or professional examinations will also be eligible for the credit.

These amendments will not apply to fees in respect of examinations taken in order to begin study in a profession or field.

This measure will apply to eligible amounts paid in respect of examinations taken in 2011 and subsequent taxation years.

7. Education Tax Measures - Study Abroad

To improve the tax recognition of education costs and access to Educational Assistance Payments (EAP) for Canadian post-secondary students who study outside Canada, Budget 2011 proposes to reduce the minimum course-duration requirement that a Canadian student at a foreign university must meet in order to claim the Tuition, Education and Textbook Tax Credits to three consecutive weeks from 13 consecutive weeks. It is also proposed that the 13-consecutive-week requirement for EAP purposes be reduced to the same time periods.

This measure will apply with respect to tuition fees paid for courses taken in the 2011 and subsequent taxation years and to EAPs made after 2010.

8. RESP - Asset Sharing Among Siblings

To provide subscribers of separate individual plans with the same flexibility to allocate assets among siblings as exists for subscribers of family plans, Budget 2011 proposes to allow transfers between individual RESPs for siblings, without tax penalties and without triggering the repayment of (Canadian Education Savings Grants), provided that the beneficiary of a plan receiving a transfer of assets had not attained 21 years of age when the plan was opened. Budget 2011 also proposes related amendments to the Canada Education Savings Regulations.

These measures will apply to asset transfers that occur after 2010.

9. RDSPs - Shortened Life Expenctancy

Budget 2011 proposes to allow Registered Disability Savings Plan beneficiaries who have shortened life expectancies to withdraw more of their RDSP savings by permitting annual withdrawals without triggering the 10-year repayment rule, subject to specified limits and certain conditions.

An RDSP beneficiary is considered to have a shortened life expectancy if a medical doctor certifies in writing that life expectancy is five years or less.

Under the proposal, withdrawals made at any time following an election will not trigger the repayment of Canada Disability Savings Grants and Canada Disability Savings Bonds provided that the total of the taxable portions of the withdrawals does not exceed $10,000 annually.

This election will result in limitations on future contributions and grants, as well as on early implementation of the minimum withdrawals normally required when a beneficiary attains the age of 60.

This measure will apply after 2010 to withdrawals made after Royal Assent to the enacting legislation. However, as a transitional rule, beneficiaries making an election under this measure will be permitted to utilize their 2011 withdrawal limit in 2012 provided that the required medical certification was obtained before 2012.

10 RRSPs - Anti-Avoidance Rules

Budget 2011 proposes to enhance the existing RRSP anti-avoidance rules by introducing rules similar to the following anti-avoidance rules that currently apply to Tax-Free Savings Accounts (TFSAs):

• the advantage rules;
• the prohibited investment rules; and
• the non-qualified investment rules.

Advantage Rules

The following will be included as RRSP advantages:

• Benefits derived from transactions that would not have occurred in a regular, open market between arm's length parties, if it is reasonable to conclude that the transactions were undertaken to benefit from the tax attributes of RRSPs.
• Payments to an RRSP made on account or in lieu of payments for services
• Payments of investment income, where the income is tied to the existence of another investment. An example is the offering of two types of securities in tandem, where only one is held inside an RRSP and income is allocated disproportionately to this investment.
• Benefits derived from asset purchase and sale transactions ("swap transactions") between RRSPs and other accounts controlled by the RRSP annuitant.
• Specified non-qualified investment income which includes income (including capital gains) derived from non-qualified investments, the amount of which has not been removed from a taxpayer's RRSP within 90 days of receipt of a notice from the Minister of National Revenue directing that the amount be removed.
• Income (including capital gains) derived from a "prohibited investment".
• Benefits received through an RRSP Strip transaction with the specific exclusion of the Home Buyer's Plan and the Lifelong Learning plan

The amount of the tax payable on these will eliminate the value of the benefit.

Prohibited Investments

Budget 2011 proposes to introduce a "prohibited investment" concept for RRSPs, based
closely on the Tax Free Savings Account (TFSA) prohibited investment rules. In the TFSA context, a "prohibited investment" is defined in subsection 207.01(1) of the Income Tax Act and generally includes debt of the TFSA holder and investments in entities in which the TFSA holder or a non-arm's length person has a "significant interest" (generally 10 per cent or more) or with which the TFSA holder does not deal at arm's length.

A special tax equal to 50 per cent of the fair market value of the investment will apply to an RRSP annuitant on acquisition of a prohibited investment by his or her RRSP.

This tax may be refunded if the prohibited investment is disposed of by the end of the year following the year in which the tax applied.

Non-Qualified Investments

Budget 2011 proposes to modify certain tax rules that apply when an RRSP acquires a "non-qualified investment" using the rules that are already in place for TFSAs as a base.

Budget 2011 proposes to replace the income inclusion and deduction components of the non-qualified investment rules, as well as the one-per-cent per month tax. Under this proposal, an RRSP annuitant will be subject to a special tax of 50 per cent of the fair market value of a non-qualified investment.

The tax liability will apply at the time that a non-qualified investment is acquired by the RRSP or at the time an investment becomes non-qualified, as the case may be.

This tax may be refundable to the annuitant if the investment is disposed of from the RRSP by the end of the year following the year in which the tax applied.

Subject to two exceptions, these new provisions will apply to transactions occurring, and investments acquired, after March 22, 2011.

Exceptions to this effective date are as follows:

• The RRSP advantage rules will not apply to swap transactions undertaken before July 2011. Swap transactions undertaken to ensure that an RRSP complies with the new rules will be permitted until the end of 2012.
• The portion of capital gains accruing on prohibited investments after Budget Day will be considered investment income earned after Budget Day. However, the 50-per-cent tax will not apply to prohibited investments that were held on Budget Day by an RRSP if disposed of before 2013.

11. Individual Pension Plans (IPP)

Budget 2011 proposes that:

• annual minimum amounts will be required to be withdrawn
  from IPPs, similar to current minimum withdrawal requirements from Registered Retirement Income Funds (RRIFs), once a plan member attains the age of 72. The requirement for these RRIF-like withdrawals apply to the 2012 and subsequent taxation years.
• contributions made to an IPP that relate to past years of employment will, in effect, be required to be funded first out of a plan member's existing Registered Retirement Savings Plan (RRSP) assets or by reducing the individual's accumulated RRSP contribution room before new deductible contributions in relation to the past service may be made.

This measure will apply to IPP past service contributions made after March 22, 2011 except that it will not apply to IPP past service contributions made in respect of past service that was credited to an IPP member before March 22, 2011 under terms of the IPP submitted for registration on or before March 22, 2011.

12. Tax on Split Income Capital Gains

Budget 2011 proposes an extension of the tax on split income to capital gains realized by, or included in the income of, a minor from a disposition of shares of a corporation to a person who does not deal at arm's length with the minor, if taxable dividends on the shares would have been subject to the tax on split income.

Capital gains that are subject to this measure will be treated as dividends and, therefore, will not benefit from capital gains inclusion rates nor qualify for the lifetime capital gains exemption.

This measure will apply to capital gains realized on or after March 22, 2011.

13. Mineral Exploration Tax Credit

Budget 2011 proposes to extend eligibility for the mineral exploration tax credit for one year, to flow-through share agreements entered into on or before March 31, 2012. Under the existing "look-back" rule, funds raised in one calendar year with the benefit of the credit can be spent on eligible exploration up to the end of the following calendar year.

14. Administrtive Changes - Canada Child Tax Benefit (CCTB)

Budget 2011 proposes to require an individual who receives the CCTB to notify the Minister of National Revenue of a marital status change before the end of the month following the month in which the change in status occurs.

This measure will apply to marital status changes that occur after June 2011.

15. Administrative Changes - Accomodating Pension Plan Members and Retirees on Plan Wind-up

Canada Revenue Agency will clarify the application of the rules regarding the tax reatment of lump-sum amounts received by former employees or retirees in lieu of their right to health and dental coverage from employers who have become insolvent. These amounts will not be treated as income for tax purposes, in relation to employer insolvencies arising before 2012.

B: Business Tax

1. Manufacturing and Processing Sector

Budget 2011 proposes to extend by two years the Accelerated Capital Cost Allowance of 50% that is available for equipment under Class 29. This will apply to eligible equipment acquired before 2014.

2. Clean Energy Generation Equipment: Accelerated Capital Cost Allowance:

Budget 2011 proposes to amend Class 43.2 to include eligible equipment that is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy in a process in which all or substantially all of the energy input is from waste heat.

This measure will apply to eligible assets acquired on or after March 22, 2011 that have not been used or acquired for use before that date.

3. Hiring Tax Credit for Small Business

To encourage small businesses to hire new employees, a one-time credit of up to $1,000 against an employer's increase in its 2011 EI premiums over its 2010 premiums. The credit is available to small employers whose 2010 EI premiums were below $10,000.

4. Employee Profit Sharing Plans (EPSP's)

The government is going to review the existing rules for EPSP's to determine if technical improvements are required.

5. Stop-Loss Rules on the Redemption of a Share

Budget 2011 proposes to extend the application of stop-loss rules to any dividend deemed to be received on the redemption of shares held by a corporation, other than dividends deemed to be received on the redemption of shares of a private corporation that are held by a private corporation directly or indirectly.

This measure will apply to redemptions that occur on or after March 22, 2011.

6. Partnerships - Deferral of Corporate Tax

Budget 2011 proposes to require corporations to accrue income from the partnership in which they have a significant interest for the portion of the partnership's fiscal period that falls within the corporation's taxation year (the "Stub Period").

The proposed measures will apply to taxation years of a corporation that end after March 22, 2011. To mitigate the potential cash-flow impact in the first corporate taxation year. A transitional relief is available in certain circumstances. This relief allows for additional income is to be brought into the corporation's income over the five taxation years that follow that first taxation year. Inclusions will be 15% for 2012, 20% for 2013 through 2015, and 25% for 2016.

A corporate partner will include in computing its annual income:

• The Corporate partner's share of the income or loss of the partnership from the fiscal period that ends in the year;
• Accrued income, if any, for the Stub Period;
• Less the Adjusted Stub Period Accrual from the previous taxation year.

The "Stub Period Accrual" can be either the calculated amount based on the Stub period ending in the current year (formulaic) or a designated amount.

If the designated amount is less than both the actual pro-rated income for the Stub Period and amount determined under the formulaic calculation, the corporate partner will face an income inclusion adjustment equal to the shortfall multiplied the average prescribed interest rate. If the shortfall is larger than 25 per cent, there will be an additional income inclusion adjustment equal to 50 per cent of the additional income in excess of the 25-per-cent threshold.

Election to Change a Partnership's Fiscal Period

A one-time election will be provided that will enable a partnership to change its fiscal period.

The election must be filed before the earliest of all filing due dates for any corporate partner for the taxation year in which the new fiscal period ends. The new fiscal period end must be after March 22, 2011 and on or before the year end date of a corporate partner. As well, at least one of the corporate partners must have an Adjusted Stub Period Accrual greater than nil, and all members of the partnership must be corporations other than professional corporations.

Further rules and calculations have been released with regards to multi-tiered partnerships and the transitional relief available.

C: Other Measures

1. Charitable Sector - Enhance the Regulatory Regime for Qualified Donees

Budget 2011 proposes to extend to the following qualified donees certain regulatory requirements that apply to registered charities in the interest of fairness and consistency:

• registered Canadian amateur athletic associations (RCAAAs);
• municipalities in Canada;
• municipal and public bodies performing a function of government in Canada;
• housing corporations in Canada constituted exclusively to provide low-cost housing for the aged;
• universities outside of Canada; and
• certain other charitable organizations outside of Canada that have received a gift from Her Majesty.

2. Charitable Sector - Qualified Donees

In an effort to ensure fair and consistent treatment, Budget 2011 will require all Qualified Donees to meet the requirements that Registered Charities currently comply with regarding them being a list maintained by the CRA, abiding by the rules related to the issuance of donation receipts, and complying with the rules for maintenance of books and records. Failure to comply could result in monetary penalties or other sanctions, including revocation of qualified donee status.

3. Charitable Sector - Regulatory Framework for Registered Canadian Amateur Athletic Associations

Budget 2011 proposes that RCAAAs be required to have the promotion of amateur athletics in Canada on a nation-wide basis as their exclusive purpose and exclusive function rather than their primary purpose and primary function.

Budget 2011 proposes that, if an RCAAA provides an undue benefit to any person, the CRA be authorized to apply monetary penalties, suspend its receipting privileges or revoke its registration.

Budget 2011 proposes that the CRA be authorized to make available to the public certain information and documents in respect of RCAAAs, in the same manner as applies to registered charities

4. Charitable Sector - Safeguard Charitable Assets

Budget 2011 proposes to give the Minister of National Revenue the discretion to refuse or to revoke the registration of an organization, or to suspend its authority to issue official donation receipts, if a senior individual in the organization has been found guilty in certain types of criminal or civil offences or was previously involved (in certain situations) with non-Compliance or Tax Shelter Promotion.

These measures will apply on and after the later of January 1, 2012 and Royal Assent to the enacting legislation.

5. Charitable Sector - Recover Tax Assistance for Returned Gifts

When property for which the taxpayer received an official donation receipt is returned, the qualified donee must issue to the taxpayer a revised receipt if more than a $50 change results.

This measure will apply in respect of gifts or property returned on or after March 22, 2011.

6. Charitable Sector - Gifts of Non-Qualifying Securities (NQS)

Budget 2011 proposes that tax recognition of the donation of an NQS of a donor will be deferred until such time as the qualified donee has disposed of the NQS (within a maximum of 5 years).

This measure will apply in respect of securities disposal of by donees on or after March 22, 2011.

7. Granting of Options to Qualified Donees

The taxpayer will be allowed a credit or deduction at the time of acquisition of the property to which the option applies by the donee based on the amount by which the fair market value of the property at that time exceeds the total of amounts, if any, paid by the donee for the option and the property.

A Charitable Donations Tax Credit or Deduction generally will not be available to the taxpayer if the total amount paid by the qualified donee for the property and the option exceeds 80 per cent of the fair market value of the property at the time of acquisition by the donee.

This measure will apply in respect of options granted on or after March 22, 2011.

8. Donations of Publicly Listed Flow-Through Shares

Budget 2011 proposes, in general terms, to allow the exemption from capital gains tax on donations of shares of a class in which a taxpayer acquired shares issued pursuant to a flow-through share agreement entered into on or after March 22, 2011 only to the extent that cumulative capital gains in respect of dispositions of shares of that class exceed the original cost of the flow-through shares.

D: Previously Announced Measures

Budget 2011 confirms the Government's intention to proceed with previously announced tax measures, as modified to take into account consultations and deliberations since their original release including:

• Legislation relating to measures announced in the March 2010 Budget (including related legislative proposals that were released on August 27, 2010);
• Legislative proposals released on July 16, 2010 relating to income tax technical and bijuralism amendments;
• Measures announced on November 25, 2010 to ensure that individuals can appeal, in every case, a determination concerning their eligibility for the Disability Tax Credit;
• Legislative proposals released on December 16, 2010 relating to the Real Estate Investment Trust rules;
• Proposed changes to certain GST/HST rules relating to financial institutions released on January 28, 2011;
• Legislative proposals released in draft form on March 16, 2011 relating to the deductibility of contingent amounts, withholding tax on interest paid to certain non-residents, and the tax treatment of certain life insurance corporation reserves.

Input Tax Credits

Most businesses that are currently claiming input tax credits of the 5% percent GST will generally be eligible to claim an input tax credit of the 13% HST on supplies provided on or after July 1, 2010.   There will be a temporary restriction on certain input tax credits (ITC) for large businesses (annual taxable sales in excess of $10 million).  These large businesses will not be able to claim the provincial component of HST on certain expenses.  System changes may be required for these businesses.

General Rules

Suppliers will begin charging HST on supplies of goods and services made in Ontario on or after July 1, 2010.  However, there may be situations where suppliers have to charge HST on supplies made in Ontario where the consideration for the supplies become due, or is paid without having become due, on or after May 1, 2010 and before July 2010 and some or all of the property or services are provided on or after July 1, 2010.  (See Transitional Rules for further details).

The HST would not apply, however, to a supply of a service if all or substantially all (90 per cent or more) of the service is performed before July 2010. 

HST will apply to a supply of property by way of lease, license or similar arrangement for the part of a lease interval that occurs on or after July 1, 2010.  However, only GST would apply to the supply of property by way of lease, license or similar arrangement if the lease interval begins before July 2010 and ends before July 31, 2010.

Transitional Rules

Transitional rules are required to determine which tax - the existing RST or the Ontario component of the HST - would apply to transactions that straddle the July 1, 2010 implementation date for the HST.

The transitional rules would operate on the basis of the following key dates:

• § July 1, 2010 - Implementation date of the HST in Ontario.
• § May 1, 2010 - HST would generally apply to consideration that becomes due, or is paid without having become due, on or after this date for property and services provided on or after July 1, 2010.
• § October 14, 2009 - The HST would not apply to consideration that becomes due, or is paid without having become due, on or before October 14, 2009.
• § October 31, 2010 - The date on which any outstanding RST would become payable under the transitional rules to facilitate the efficient wind-down of the RST.

Some examples of the transitional rules are as follows:

Example 1 - In June 2010, a person pays for a sailboat, but the sailboat will not be delivered, and ownership will not be transferred, to the person until August 2010. 

The HST would apply to the sale and the supplier would account for the Ontario component of the HST in the GST/HST reporting period of the supplies that includes July 1, 2010.

Example 2 - My accountant provides accounting services from June to August, and issues an invoice for the services in September 2010.  One third of the service is performed in each of the months of June, July and August. 

GST would apply to the services provided in June and HST would apply to the consideration for the services performed in July and August.

Certain businesses and public service bodies may be required to self-assess the Ontario component of the HST on consideration that becomes due, or is paid without having become due, after October 14, 2009 and before May 2010 for a supply of goods or a supply of a service to the extent that the consideration is for property or service provided on or after July 1, 2010.   The requirement to self-assess would generally apply to non-consumers (businesses and public service bodies) acquiring the goods and services for consumption, use or supply otherwise than exclusively in the course of their commercial activities. 

Special transitional rules are provided for subscriptions, passenger transportation services, freight transportation service, prepaid funeral and cemetery services, memberships and admissions.

Small Supplier Threshold

To reduce the administrative burden for small businesses, Ontario will parallel the federal small supplier threshold.  Businesses with sales under the threshold (those with total taxable sales of $30,000 or less in the last year or $50,000 or less in the case of a public service body) will not be required to register and collect the single sales tax.

Small Business Transition Credit

Most businesses will have to make some changes to their point-of-sale and accounting systems in order to collect the single sales tax.  To support small business, Ontario will provide a one-time transition assistance to small business in the form of a transition credit.  Most businesses with less than $2 million in annual revenue from taxable sales would be eligible for the Small Business Transition Credit.  The credit will be based on taxable sales in the first full quarter commencing after June 30, 2010, as follows:

• businesses with taxable revenues of $15,000 or less will receive a $300 credit;
• businesses with taxable revenues between $15,000 and $50,000 will receive a credit of 2% of taxable revenue; and
• businesses with taxable revenues between $50,000 and $500,000 will receive a credit of $1,000.

Administration

Currently under Ontario's RST administration, the province compensates vendors for collecting and remitting the tax.  Vendor compensation will continue to apply for RST returns filed up to and including those filed for the period ending March 31, 2010 under the existing RST system.

Invoicing Requirements

The HST rate is to be shown as a single total at 13 percent.  The federal and provincial components of the HST should not be shown separately.  During the transition period, you may need to show both taxes.

New Reporting Requirements

Mandatory electronic filing requirements will become effective to all reporting periods ending on or after July 1, 2010 if any of the following apply:

• Registrants (except charities) with greater than $1.5 million in annual taxable supplies (including associates);
• Registrants required to recapture ITC; and
• Builders affected by the HST transitional housing measures

Returns and Exchanges

Where goods are purchased before July 2010 and returned on or after July 1, 2010 and before November 2010, the RST would be refunded if the property is returned and a full refund is given.  If an exchange is made resulting in neither a refund nor an additional payment, there would be no RST refund and the Ontario component of the HST would not be payable. 

Planning Considerations

While it may be advantageous for consumers and charities to purchase certain goods or services prior to July 2010 for savings of the Ontario component of HST, businesses may want to consider delaying the  purchase of goods and services that are subject to PST until after July 1, 2010 to take advantage of eligible ITC's.

As the 8% provincial component of the HST may be recoverable, overall operating costs will be lower.  Some consumers will be expecting to see cost adjustments to lower their costs.  You should consider the impact of HST on your pricing competitiveness.

For those non-consumers not entitled to ITC's, the HST may affect the cash flow due to HST that will be paid on purchases that are currently exempt of provincial tax (i.e. commercial rent, utilities, consulting and professional fees).

How to Prepare for Implementation

• Amend automated system-generated entries (monthly rent charges or management fees) to reflect the HST amount.
• Amend software and tax codes used for invoicing customers to accommodate the various tax rates (0%, 5%, 12% and 13%).
• Ensure that systems are in place if you are required to collect or pay HST before July 1, 2010 and that the Ontario component of the HST collected or paid is reported in the GST/HST that includes July 1, 2010. (Example 1).
• Ensure your accounting system is able to account for both GST and HST on the same invoice if necessary (Example 2).
• If you are part of a charity or a qualifying non-profit organization, you need a system to calculate your rebate based on the prescribed rates for the federal and provincial portions of the HST.

New Place-of-Supply Rules

On February 25, 2010, the Department of Finance announced proposed changes to the HST place of supply rules.  Many of the current HST place-of-supply rules for property and services rely on the location of the supplier to determine whether a sale is subject to the provincial component of the HST.  It is proposed that the HST place of supply rules for intangible personal property and services be changed so that there is less reliance on the supplier's location and greater reliance on where the consumer is located.  The proposed changes to the place-of-supply rules would generally apply to taxable supplies made in Canada on or after May 1, 2010.

Please contact our office if you need assistance in interpreting these new rules.

Additional information available at:

Ontario Ministry of Revenue

www.ontario.ca/taxexchange

Ontario Budget hotline 1-800-337-7222

Canada Revenue Agency

www.cra.gc.ca/harmonization

CRA information line 1-800-959-8287