cra travel letter

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Permission to travel – letters for children traveling outside of canada.

What You Need to Know

A Consent Letter, also referred to as a Permission to Travel Letter, is a crucial document that serves as proof that a child has obtained permission to travel outside Canada from each of their parents or guardians who will not be accompanying them on their trip.

When Should a Permission to Travel Letter be Used?

Parents should obtain a Permission to Travel Letter for all international travel. This includes both day trips and longer journeys. Permission to Travel Letters are also recommended where a child is accompanied by only one parent for a portion of the trip. For instance, a child may depart Canada with both parents but return with only one parent. The following are additional scenarios for which parents should obtain a Permission to Travel Letter:

• When a child is traveling alone
• When a child is traveling with only one parent or guardian
• When a child is under the care of friends or family (relative or immediate family)
• When a child is traveling with a group, such as a sports team, musical ensemble, religious organization, or on a school trip.

It is recommended that the person accompanying the child, or the child carry the original signed Permission to Travel Letter rather than a copy. This will reduce the likelihood of any doubts regarding the authenticity of the document.

It is important to note that the legal definition of a minor differs from one country to another. Therefore, Permission to Travel Letters are recommended for any individual under the age of 20.

To ensure a problem free travel experience when accompanied by a child for whom you are the sole parent or guardian, it is recommended to carry a document, in addition to the Permission to Travel Letter, which verifies your status as the child’s only parent or guardian. This may include a long form birth certificate that clearly identifies you as the sole parent.

In Canada, a Permission to Travel Letter is not mandatory; however, it can facilitate travel for Canadian children as it may be requested by immigration authorities upon entering or departing a foreign country, or by Canadian authorities or airline agents upon re-entry to Canada.

Contents of a Permission to Travel Letter

When writing a permission to travel letter, it is important to include the child’s name as it appears in travel documentation, the names and contact information of parents or guardians, and the name and relationship of the accompanying person. Additionally, it is necessary to provide information on the destination and duration of the trip, such as the address where the child will be staying and departure and arrival dates.

Depending on the situation, one or multiple letters may be used. For instance, if neither parent is accompanying the child, both parents can sign one letter, or each parent can sign a separate letter. Children from the same family who are travelling together for the entirety of the trip may be listed on one letter, while separate letters are recommended if the children will be travelling separately for part of the trip.

Generally, a separate Permission to Travel letter is required for each trip a child takes. In cases where specific dates are unknown or for frequent cross-border trips, it is advisable to consult a lawyer.

Signing the Permission to Travel Letter

For a child travelling outside Canada, the Permission to Travel Letter requires signatures from parents who are married or in a common law relationship but are not accompanying the child. In the case of separated or divorced parents who are not accompanying the child, the permission to travel letter should be signed by the parent who has custody of the child or guardianship of the child. Additionally, a court order or agreement may dictate who needs to sign the letter for a child travelling abroad.

It is permissible for any adult to witness the signing of a permission to travel letter, however, it is highly advisable to have a lawyer or notary public witness and sign the letter. This will ensure that border officials are less likely to question the authenticity of the document.

If your child will be travelling abroad without both parents, the Lawyers at Malicki Sanchez would be happy to prepare a Permission to Travel Letter or notarize a letter you have prepared.

written by Alfredo Figueroa

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Canada Revenue Agency issues supplemental guidance on international income tax issues resulting from COVID-19

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On 1 April 2021, the Canada Revenue Agency (CRA) published supplemental guidance on various international income tax issues resulting from COVID-19-related restrictions on travel (the Travel Restrictions). The administrative guidance updates measures announced in 2020 for the Initial Relief Period of 16 March to 30 September 2020 and covers the following Canadian income tax topics:

Income tax residency for individuals

Permanent establishment determination.

• Cross-border employment income for United States (US) and Canadian resident employees

Minor updates were also provided on the following topics:

• Waiver requests relating to payments to nonresidents for services provided in Canada
• Dispositions of taxable Canadian property by nonresidents of Canada

The supplemental guidance is intended to address potential income tax issues resulting from the continued Travel Restrictions and clarify certain income tax reporting obligations for 2020 and 2021. The CRA also intends to provide examples and answers to frequently asked questions shortly.

The guidance and relieving measures are described below. For information on the original measures announced for the Initial Relief Period, see EY Global Tax Alert,  Canada Revenue Agency issues guidance on international income tax issues resulting from COVID-19 travel restrictions, dated 21 May 2020.

The COVID-19 Travel Restrictions 1  may result in issues concerning an individual’s residency status for Canadian income tax purposes, since an individual may have been required to remain in Canada.

For the Initial Relief Period, the CRA has indicated that if an individual visiting Canada from another country has had to remain in Canada solely because of the Travel Restrictions, this factor alone will not cause the CRA to consider the individual to be a resident of Canada under the common-law factual residency test. In such situations, the days during which an individual is present in Canada and is unable to return to their country of residence solely as a result of the Travel Restrictions will not count towards the 183-day limit for the deemed residency test.

The supplemental guidance, which is restricted to individuals only, extends the period to which this relief applies until the earlier of the date on which the Travel Restrictions are lifted and 31 December 2021.

The relief applies only in respect of the individual’s physical presence in Canada. For purposes of the common-law test of residency, other indicators, such as a permanent home in Canada or enrollment in government programs for Canadians, may lead to a conclusion that the individual is factually resident in Canada.

As a result of the Travel Restrictions, individuals who normally work outside of Canada for a nonresident entity may have been required to exercise their employment duties in Canada. In certain circumstances, this may cause the entity to have a permanent establishment in Canada.

For the Initial Relief Period, a nonresident entity will not be considered to have a permanent establishment in Canada if its employees perform their employment duties in Canada solely as a result of the Travel Restrictions. The relief also applies to the determination of an “agency” permanent establishment. The CRA will also exclude from the 183-day presence test in the “services permanent establishment” provision of Canada’s tax treaties (e.g., Article V(9)(a) of the Canada-US treaty) any days of physical presence in Canada that are solely the result of the Travel Restrictions.

Fixed place of business

In the supplemental guidance, the CRA confirmed that the administrative relief provided for the Initial Relief Period no longer applies to determinations of whether the nonresident employer has a fixed place of business in Canada.

The revised guidance affects nonresident employers with employees who have continued to exercise their employment duties in Canada beyond the Initial Relief Period as a result of the Travel Restrictions. For example, a Canadian resident employee may have continued to exercise their employment duties from a Canadian home office rather than return to their US-based office location.

The CRA expects that the application of the relevant treaty provisions to nonresident employers in these situations will generally not result in the finding of a permanent establishment for the employer. In the CRA’s view, the fact, on its own, that an employee works remotely from their home or a short-term residence in Canada while the Travel Restrictions remain in place will generally not be sufficient to meet the threshold of a permanent establishment. There must be a semblance of permanence to the site, which must be at the “disposal” of the employer, to be considered a fixed place of business through which the business of the employer is wholly or partly carried on.

However, this conclusion may differ if the employee continues to exercise their employment duties in Canada after the Travel Restrictions are lifted or a workspace is further established in Canada as an office of the employer.

Agency and services permanent establishments

The supplemental guidance includes a similar conclusion in respect of “agency” permanent establishments on the basis that the requirement to “habitually exercise” the right to conclude contracts on behalf of the employer would not be met if the employee remains in Canada solely as a result of the Travel Restrictions. This conclusion may differ, for both the period of time during the Travel Restrictions and afterwards, if the employee remains in Canada after the Travel Restrictions are lifted and continues to conclude contracts on behalf of the employer.

Lastly, for purposes of the “services permanent establishment” under the Canada-US treaty, most employees performing their employment duties in Canada solely as the result of the Travel Restrictions would not meet treaty thresholds for a permanent establishment to be created if they are not working on projects for Canadian customers.

Affected individuals are advised to assess their personal situation.

Cross-border employment income

The Travel Restrictions may also result in taxation issues relating to cross-border employment income. The CRA has provided the following updated guidance for employees that are resident in the US and Canadian resident employees. 

Employees resident in the US

As a result of the Travel Restrictions in place, US residents who regularly exercise their employment in Canada but would normally not be present in Canada for more than 183 days (and, for that reason, are not normally taxable in Canada on their employment income under the Canada-US treaty) may now be exercising their duties in Canada for an extended period of time.

For the Initial Relief Period, the CRA has indicated that where such individuals are present in Canada, and are exercising their employment duties in Canada, solely as a result of the Travel Restrictions, those days will not be counted toward the 183-day test in the Canada-US treaty. As such, these individuals will continue to benefit from the treaty relief provided under the tax treaty.

The supplemental guidance extends this relief until 31 December 2020. However, if an individual remains in Canada after this date, the individual must include each subsequent day present in Canada toward the 183-day test. Furthermore, where the individual continues to work remotely from Canada as of 1 January 2021, the employer is required to withhold and remit taxes in respect of the individual or request a withholding requirement waiver from the CRA.

Where the conditions in subsection III.D of the original 2020 guidance are met, the nonresident employer is not required to file a T4 slip for 2020 in respect of the affected nonresident employee. However, the nonresident employer must maintain a record of the number of days during which the nonresident employee was present or worked in Canada as a result of the Travel Restrictions and the corresponding employment income for those days. 

Canadian resident employees

For Canadian income tax purposes, a nonresident employer is generally required to deduct withholding tax at source from the salary and wages it pays to Canadian-resident employees (regardless of where the services are rendered). The CRA may, however, issue a “letter of authority” to an employee that authorizes the nonresident employer to reduce the Canadian deductions at source to account for any foreign tax credit available to the employee.

The original 2020 guidance indicated that where a Canadian resident employee of a nonresident entity was required to perform their employment duties in Canada on an exceptional and temporary basis as a result of the Travel Restrictions and that employee had been issued a letter of authority for the taxation year (during which the Travel Restrictions were in place), the letter of authority would continue to apply and the withholding obligations of the nonresident entity would not change in Canada. This relieving measure applied only if there were no changes to the withholding obligations of the nonresident entity in the other jurisdiction.

The supplementary guidance issued on 1 April 2021 identifies an issue that could arise because an employee’s income subject to tax in the US may be relatively lower (and their income subject to Canadian tax correspondingly higher) even though the employer’s withholding obligations did not change. This is a result of the operation of the sourcing rules in the Canada-US treaty. Employees who find themselves in this position because the Travel Restrictions forced them to perform employment duties from home in Canada instead of from their employer’s US workplace may choose to prepare their 2020 Canadian T1 personal income tax return on the basis of a new administrative concession.

The administrative concession allows the employee to treat employment income received from the US employer as being sourced from the US for 2020 instead of from Canada. 2  This treatment is optional, and an employee may instead choose to report income from work performed in Canada as being sourced in Canada. However, an employee whose 2020 income tax withholdings were changed to reflect the sourcing rules in the Canada-US treaty will not have the option of using the administrative concession and must file their return using the sourcing rules in the treaty.

The supplementary guidance sets out how the CRA will treat certain amounts that are frequently relevant to cross-border employees resident in Canada, such as contributions made to the US under the Federal Insurance Contributions Act or contributions to a US retirement plan. See the CRA guidance for more details.

Administrative relief for 2020 may also be available with respect to state income tax paid. More specifically, if an employee paid state income tax in 2020 and the applicable state retained its right to tax the employee, the employee will be permitted to claim a foreign tax credit in respect of the amount paid even though the income was earned in Canada. In such cases, the employee’s non-business income would consist of the portion of employment income that would have been earned in the state if the employee continued to commute to work in the US in 2020. The employee is required to file an amended T1 return if the state tax paid is refunded at a later time.

In recognition of the fact that employees who file their 2020 Canadian income tax return in accordance with the sourcing rules in the Canada-US treaty may experience cash flow issues while they wait for withholding taxes paid to the US to be refunded to them, the CRA confirmed that relief from all or part of the interest or late-payment penalties on the 2020 balance owing may be available. Similarly, employees may receive a 2021 installment notification as a result of income being sourced to Canada instead of to the US for 2020; the CRA stated it would cancel installment penalties and interest if charged. Refer to the CRA supplemental guidance for information on submitting requests for relief of interest and penalties.

Regulation 102 and 105 waiver requests

The CRA clarified that previously announced relief (as described in the EY Global Tax Alert cited above) from assessments for failure to deduct, withhold or remit amounts as required by Regulation 102 or 105 applied only to waiver requests sent to the CRA between 1 March 2020 and 30 June 2020. Other situations where a waiver request could not be submitted due to the Travel Restrictions, or other consequences of the COVID-19 crisis, and no amounts were withheld under Regulation 102 or 105, will continue to be reviewed by the CRA on a case-by-case basis, regardless of whether these arose during the period from 1 March 2020 to 30 June 2020 or later.

Further, the temporary process allowing urgent waiver requests to be submitted to the CRA by email was terminated on 31 March 2021. All waiver and nonresident employer certification applications must now be sent by mail or fax or be submitted online.

Section 116 certificates for dispositions of taxable Canadian property

As previously announced, during the COVID-19 pandemic, processing times for section 116 certificates have been longer than usual; a vendor or purchaser may ask the CRA for a comfort letter in a case where a section 116 certificate has been requested but has not been issued by the time the purchaser’s remittance is due. A temporary process allowing a vendor to make such an urgent comfort letter request by email was terminated on 31 March 2021. Comfort letter applications must now be made directly to a CRA officer (if one has been assigned), by contacting the CRA’s individual tax enquiries line at +1 800 959 8281, by fax or online.

For further details, refer to the updated CRA guidance, which is available on the  CRA website .

For additional information with respect to this Alert, please contact the following:

Ernst & Young LLP (Canada)

• Danielle Laramee, Montreal 
• Sandra Hamilton, Toronto 
• Leah Shinh, Toronto 
• Christopher Rush, Calgary 
• Hein Winckler, Vancouver

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert .

Show article references#Hide article references

• As previously published in the international tax guidance (as part of the update released on 15 October 2020), the CRA generally views the Canadian Government’s recommendation to Canadians to return to Canada as a travel restriction. This position would apply in a situation where an individual would have been permitted under the laws of their country of residence to remain in (or return to) that country.
• Filing in accordance with the concession would mean that the individual would follow the same method as in prior years, claiming a foreign tax credit for amounts paid in the US.

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Understanding CRA Notices and Letters: What to do if you get one

While it’s natural to fear the worst (a tax bill! or an audit! ), there are a variety of reasons for the CRA to contact you, some of which may be beneficial to you.

Here are six possibilities:

1. Notice of Assessment

If the CRA comes in your email two to eight weeks after you’ve submitted your tax return, it’s most likely a Notice of Assessment (NOA). The NOA outlines your income as well as the tax credits and deductions you sought. Most importantly, it informs you whether you owe money or are due to a refund.

CRA My Account online mail

Do you want to avoid brown envelopes for the rest of your life? Register to receive email notifications. By signing up for CRA My Account online mail, you will receive emails from the CRA whenever an important update is made to your account or when you receive a new notice or letter. You’ll never have to rely on snail mail again. Just don’t disregard CRA emails!

2. Notice of Reassessment

If the CRA needs more information about what you stated on your tax return — or if they made a change to your return — you’ll receive a Notice of Reassessment. Except for the highlighted areas, this document looks almost identical to a NOA. It is important that you review this letter as quickly as possible so that if you owe money, you can repay it without paying extra interest or penalties. Not to mention, you have 90 days to respond if you believe the CRA has made a mistake.

3. Canada Child Benefit notice

If you have one or more children under the age of 18 and have applied for the Canada Child Benefit (CCB), the amount you will receive may be detailed in your CRA notice. If you received an overpayment on a previous installment, this notification will explain how the CRA intends to recover the money – most likely by deducting it from future CCB payments or your income tax refund.

4. GST/HST notice

The GST/HST credit is a quarterly tax-free payment that assists low and moderate-income Canadians in recovering a portion of the sales tax they paid on goods and services. If the CRA sends you a GST/HST credit notice, congratulations! – it means you’ll be getting a refund.

If you own a business, you should be on the lookout for a GST/HST notice. The CRA sends you this document after processing your tax return to let you know whether you have a refund, an amount owing, or neither.

5. Request for information

Don’t be alarmed if you receive a Request for Information from the CRA. It is most likely a routine check to ensure the information on your tax return is correct. This letter typically requests receipts or documents to support a claim or deduction you made on your tax return. That’s all! The sooner you provide the requested information, the sooner the process will be completed. Ignoring this letter, on the other hand, will raise a red flag and may cause problems where none previously existed.

If you receive the dreaded Audit Notice, take a deep breath. Allow yourself some time to process what it means to be audited. An audit is essentially a verification exercise in which the claims on your return(s) are cross-referenced with your records and receipts from the previous six years.

If you receive such a notice, the best thing you can do is respond promptly with the requested information while remaining respectful throughout the process. The CRA will send you a final letter outlining its findings at the end of the audit. If you disagree, you have 90 days to file an appeal. This is yet another reason why you should open this notification as soon as possible.

While you might not be as excited about a CRA-themed letter as you are about a package from your favorite online retailer, giving CRA notices the attention they deserve is always the right thing to do.

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Canada Revenue Agency's new tool for simplifying travel deduction puzzles some Northerners

'i don't know how [canada revenue agency] came up with these numbers,' says n.w.t. mla .

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A new online tool meant to simplify the process of claiming the Northern Residents Travel Deduction is causing more confusion than confidence among some northerners. 

On Monday, the Canada Revenue Agency (CRA) announced an online tool listing the lowest return airfare (LRA) for more than 135 airports in prescribed northern zones. LRAs are required to claim the travel deduction at tax time.

However, the CRA's numbers don't seem to reflect the reality of northern flights, especially when compared with the LRA tables provided by some northern airlines.   

For the months of January to March 2022, the CRA tables list the LRA from Dawson City, Yukon, to Vancouver as $906.94. For 2021, Air North's own tables list that fare as $1331.23.

For the months of January to March 2022, CRA lists the LRA from Yellowknife to Edmonton as $923.21, while Canadian North lists that flight as $765.73.

"That first part of the year, the CRA figure is higher than Canadian North," says Kevin O'Reilly, the N.W.T. MLA for Frame Lake.

O'Reilly says he's been asking the CRA to do something like this for years because of the headache it causes northerners.

"But the CRA figures kind of drop dramatically in April until the end of 2022 and that kind of coincides with part of the time where Canadian North was the only airline flying directly between Yellowknife and Edmonton — so I don't know how CRA came up with these numbers." 

Nathalie Prieur, who represented the CRA at an online news conference on Tuesday, said the CRA arrived at its fares by working with a contracted travel service provider to determine the lowest level of economy fares available. 

"We are aware that airfare amounts fluctuate regularly and the lowest price option available may be at times less or more expensive than the amounts reflected in the table," she said.

"Northern residents will still be able to determine the LRA themselves if preferred, as [long as] they can provide the supporting receipts or documents." 

Virginia Labelle is a retired chartered accountant based in Whitehorse. She says the CRA had a great idea in providing the online listings, but there's a missing link.

In the past, when doing taxes for Yukoners, she says she's relied on the LRAs Air North publishes.

"This is a little more organized and official and it's adjusted seasonally," says Labelle. "Except what they're looking at is the lowest level of economy fares that are ordinarily available."

She says the CRAs policy states the lowest level of airfare that's ordinarily available on the date that the travel began, which means the amount you would pay if you booked and flew same-day. 

That amount is higher than the numbers the CRA tables list in most cases. 

The CRA says the online tool is a pilot project and that feedback will be considered if adjustments need to be made. The CRA did not provide information about how residents can provide feedback. 

ABOUT THE AUTHOR

Amy Kenny is a reporter and associate producer for CBC News in Whitehorse. She has also worked as a reporter in Ontario. You can reach her at [email protected].

Related Stories

• Canada Revenue Agency project aims to simplify travel deduction for Northerners
• CRA says northerners can claim in-territory travel on income taxes as GN calls for reform

(844) 538-2937 or ( 416) 593-4357

CRA Review of Corporate Travel Expenses

The Canada Revenue Agency (the “ CRA ”) conducts regular reviews of corporate tax returns. As part of a new group project, the CRA is focusing on corporate travel expenses. What does this mean if you claimed travel expenses on your corporate tax returns?

You may be selected for a review to ensure that you have the correct books and records in order to deduct the travel expenses you have claimed. Once selected, the CRA will ask for documentation to support your deductions and explanations how they relate to your business.

Travel Expenses

A taxpayer can deduct travel expenses incurred to earn business and professional income. In other words, you can deduct reasonable travel expenses only for travel that relates to your business. Examples of acceptable travel expenses include public transportation fares, hotel accommodations, and meals.

When claiming travel expenses, it is important that you keep all of the related records. While the CRA may accept bank or credit card statements as proof, they normally require the primary receipt to give you the full amount of your deduction claimed. Best practice is to also keep a travel log so that you are able to explain how the travel furthers your business. Without a log, the CRA will be skeptical that your travel was related to your business.

What is the CRA Review Process?

If you have been selected for a review, you will get a letter or telephone call from the CRA. The CRA will ask for information, receipts, or documents to support a claim or deduction you made on your tax return.

If you are registered for online mail, the CRA will send you an email notifying you of a letter on your CRA account. You should promptly go to My Account where you can review the letter and begin working on your response.

It is important that you respond and send all the information requested as soon as possible. This will help the CRA review your file quickly. Keep in mind also that these reviews are not full tax audits .

The type of documentation the CRA may request to support travel expenses include:

• a detailed list of the transactions (or the general ledger entries) related to the expenses;
• an explanation of the reason for the travel;
• a copy of the invoices or receipts for the ten largest transactions included in travel expenses for each tax year; and
• a copy of any travel logs.

If the CRA does not receive the supporting documentation, they will disallow the travel deductions.

Normally the letter provides a 30 day deadline for a response. These letters are typically signed by a specific CRA officer, so if you require an extension, you will need to contact that officer to request more time. If you cannot reach the officer, you can always contact the CRA general business line.

If you are being reviewed for your travel expenses, or have questions about whether you are eligible to claim travel expenses, give R&A Tax Law a call today !  We can help you navigate this complicated review process. We are here to help!

**Disclaimer

This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.

Related posts:

• Should I Keep a Logbook for my Expenses?
• Home Office Expenses and COVID-19
• What are Reasonable Business Expenses?
• Motor Vehicle Expenses
• The Tax Implications of Running a Personal Services Business

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Travel advice and advisories by destination

COVID-19: travel health notice for all travellers

The Government of Canada’s official source of travel information and advice, the Travel Advice and Advisories help you to make informed decisions and travel safely while you are outside Canada. Check the page for your destination often, because safety and security conditions may change. See Travel Advice and Advisories – FAQ for more information.

Where are you going?

Take normal security precautions

Exercise a high degree of caution

Avoid non-essential travel

Avoid all travel

Travel advice from other countries

Travel advice is also provided by the governments of Australia , New Zealand , the United Kingdom and the United States .

Risk Levels

  take normal security precautions.

Take similar precautions to those you would take in Canada.

  Exercise a high degree of caution

There are certain safety and security concerns or the situation could change quickly. Be very cautious at all times, monitor local media and follow the instructions of local authorities.

IMPORTANT: The two levels below are official Government of Canada Travel Advisories and are issued when the safety and security of Canadians travelling or living in the country or region may be at risk.

  Avoid non-essential travel

Your safety and security could be at risk. You should think about your need to travel to this country, territory or region based on family or business requirements, knowledge of or familiarity with the region, and other factors. If you are already there, think about whether you really need to be there. If you do not need to be there, you should think about leaving.

  Avoid all travel

You should not travel to this country, territory or region. Your personal safety and security are at great risk. If you are already there, you should think about leaving if it is safe to do so.

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You may download the most recent Lowest Fare Tax Letter, for use with the Northern Travel Allowance, here:

• 2023 Lowest Fare Tax Letter (PDF)
• 2022 Lowest Fare Tax Letter (PDF)
• 2021 Lowest Fare Tax Letter (PDF)

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Multi-factor authentication to access CRA sign-in services

What is multi-factor authentication.

Multi-factor authentication (MFA) is a mandatory enhanced security measure that was implemented throughout our CRA sign-in services. When prompted to enroll in MFA, users can select one of the following options:

• passcode grid
• third-party authenticator app

Users who choose to enroll with the telephone option will need to provide at least one cell or landline phone number. Users will then be sent a one-time passcode that is required to be entered when they sign in to our online services. This code is good for a single sign in session. A new one-time passcode will be sent via Short Messaging Service (SMS) or provided in an automated message to the telephone number selected each time the user signs in to the CRA sign-in services using this option in the future.

When enrolling with a passcode grid, the system will generate a unique passcode grid for the user, who will be required to save or print it. The five-by-five grid includes twenty-five distinct cells each containing 3 random letters. With each sign in using this option, the user will be prompted to enter a different set of 3 groups of 3 letters that, together, make up the one-time passcode.

To enroll using a third-party authenticator app, users must first have one downloaded. Using the app, the user scans a QR code with a mobile device when prompted. If unable to scan the QR code the user can manually enter the setup key the CRA provides into the app. The app will then generate a one-time passcode to be entered.

What is a one-time passcode?

A one-time passcode is a string of characters or numbers that authenticates a user. Once enrolled in MFA, users are required to enter a one-time passcode each time they sign in to the CRA sign-in services. This code is good for a single sign in session.

When users enroll with or add a telephone option for MFA, a new 6 digit one-time passcode will be sent via SMS or automated message to the telephone number provided, each time they attempt to sign in to our CRA sign-in services using this option in the future.

When users enroll with or add the passcode grid option for MFA, a new one-time passcode combination will be requested each time they attempt to sign in to our CRA sign-in services using this option, and the user will be advised what grid coordinates to enter.

When users enroll with an authenticator app, it will generate a 6 digit Time-Based One-Time Passcode (TOTP). When signing in to the CRA sign-in services users will be required to enter a one-time passcode provided by the app.

What is a Passcode Grid?

A passcode grid is a table made up of numbered rows and lettered columns, similar to a Bingo card. The CRA will ask for combinations (i.e., B,1 ; A,3) and users will need to match the column and the row to provide the 3 letters that are shown in the square. The CRA will ask for three of these combinations each time a user signs in to CRA's sign-in services. The passcode grid is an option upon enrollment and it can also be added later in the Manage my Multi-factor authentication settings.

What is a third-party authenticator app?

A third-party authenticator app can be installed on an app enabled mobile or desktop device to be used for MFA. The app store offers many free third-party authenticator app options to choose from. Users will need to download an app that is compatible with the CRA sign-in services.

Using the app, the user scans a QR code with a mobile device when prompted. If unable to scan the QR code the user can manually enter the setup key the CRA provides into the app. The app will now be set up and the user will not have to complete this step again.

The app will then generate a 6 digit Time-Based One-Time Passcode (TOTP). When signing in to the CRA sign-in services users will be required to enter a one-time passcode provided by the app. For security, the app will generate a new TOTP every 30 seconds.

Why do I now need to enter a one-time passcode to access my online account?

The CRA has introduced an MFA process to enhance the security of its online services, and ensure the safety and protection of taxpayer information.

How do I use the Multi-factor authentication feature to access my CRA sign-in service?

Cra sign in.

• Enter your CRA user ID and password.
• If asked, go through the captcha security process. To help distinguish between human users and web robots, this security feature will require individuals to identify specific images, before being granted access to online services.
• Answer a security question (If you select ‘Do not ask me a security question each time I sign in using this device,' you will not see this page in the future when using the same device or browser to sign in).
• Click ‘next' when taken to the Last CRA sign in page.
• First you will be required to enroll in the MFA process. To enroll, you will need to provide at least one cell or landline telephone number, generate a passcode grid or use a third-party authenticator app.
• If you enroll with the telephone option, once you receive your one-time passcode via SMS or automated message to the telephone number you provide, enter it. If you enroll with the passcode grid option, save a copy of your passcode grid and enter the combination of grid coordinates when prompted. If you enroll with the third-party authenticator app option, enter the one-time passcode that is generated by the app.
• You are now signed in!

Sign-In Partner sign in

• Choose the Sign-In Partner option to sign in.
• On the Interac sign-in service page, select the financial institution you wish to use.
• At the financial institution's site, enter the required sign-in information.
• You are returned to the CRA.
• If you enroll with the telephone option, once you receive your one-time passcode via SMS or automated message to the number you provide, enter it. If you enroll with the passcode grid option, save a copy of your passcode grid and enter the combination of grid coordinates when prompted. If you enroll with the third-party authenticator app option, enter the one-time passcode that is generated by the app.

Alberta.ca Account sign in

• Choose the provincial partner option to sign in and choose Alberta.ca Account.
• Consent to let the provincial partner share information with the CRA.
• On the provinces' sign in page, complete the sign in process.

How do I use the one-time passcode?

If you select "Text me", the passcode will be sent by Short Messaging Service (SMS). Ensure to open the text message first, then use the passcode from the body of the message.

If you select "Call me", the passcode will be received as a phone call from a toll-free number and verbally provided to you in an automated message.

If you select "Passcode grid", you will need to match the column and the row to provide the 3 letters that are shown in the square (i.e., B,1 ; A,3).

If you select "Authenticator app", enter the one-time passcode that is generated by the app.

What if I didn't receive my one-time passcode?

If you enrolled with the telephone/passcode grid/authenticator app option and did not receive or cannot provide your one-time passcode, you can ask for it to be resent. If issues persist, please Contact us .

If you have more than one option on file, and are having difficulties with the one-time passcode (e.g., not receiving one-time passcode to your telephone, misplaced your passcode grid or are unable to access your third-party authenticator app) you can select to use  another option by choosing "different option" when prompted to enter your one-time passcode.

Can I receive my one-time passcode by email for Multi-factor authentication?

No. Once you've enrolled, it will be sent by SMS or automated message to the cell phone or landline number you provide. For the passcode grid option you'll be asked to enter a combination of grid coordinates. If you have enrolled in the third-party authenticator app option you must enter a Time-Based One-Time passcode generated by the app.

Can I use an international telephone number to receive one-time passcode with Multi-factor authentication?

Yes. However, at this time you can only use telephone numbers based within North American countries that participate in the North American Numbering Plan (i.e., countries that an individual can call from Canada by dialing 1 + 10 digits).

Telephone numbers in the following countries that can receive an OTP: American Samoa, Anguilla, Antigua and Barbuda, Bahamas, Barbados, Bermuda, British Virgin Islands, Canada, Cayman Islands, Dominica, Dominican Republic, Grenada, Guam, Jamaica, Montserrat, Northern Mariana Islands, Puerto Rico, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Saint Maarten, Trinidad and Tobago, Turks and Caicos Islands, United States, and the United States Virgin Islands.

The telephone numbers must be supplied by telephone providers (i.e. landline or mobile phone). Additionally, you can enroll with a passcode grid option and you do not need access to a telephone at all.

Can I disable the Multi-factor authentication feature?

No. Multi-factor authentication (MFA) is mandatory for all users who wish to use the CRA sign-in services. If you are unable to use a telephone to receive a one-time passcode sent via SMS or automated message, you may choose one of the other options.

Can I stop getting Short Messaging Service (SMS) messages for CRA's Multi-factor authentication?

Yes. You can text "STOP" to 27223 or reply "STOP" to the message containing your one-time passcode to stop receiving SMS messages to that telephone number in the future. However, it is important to note that CRA's Multi-factor authentication (MFA) service is mandatory and a passcode is required to sign in to the CRA's sign-in services. Texting "STOP" will prevent your telephone from receiving an SMS message with your passcode in the future. Without the passcode, you will be unable to access the CRA sign-in services using this option and will need to choose an alternate MFA option to use. This option applies only to Canadian telephone numbers.

How do I re-enable the option to receive a one-time passcode for Multi-factor authentication via SMS?

To re-enable the option for your telephone to receive your one-time passcode, text "START" to 27223 or reply "START" to the message containing your one-time passcode to start receiving SMS messages to that telephone number again. This option applies only to Canadian telephone numbers.

Can I receive help by replying to the Multi-factor authentication one-time passcode sent by SMS?

Yes. You can receive further information if you text "HELP" or "INFO" to 27223 or reply "HELP" or "INFO" to the message containing your one-time passcode. This option applies only to Canadian telephone numbers.

What if I don't have access to text message or a landline?

If you do not have access to text message or a landline, you may use one of the other MFA options.

Will I need to keep a copy of the Passcode Grid?

Yes. You will be advised when generating the passcode grid to keep a copy for future sign in attempts. You must save the grid in PDF format on your device and/or print a copy to keep in your records. We recommend that you do not email your passcode grid to yourself or anyone else.

Can I use a VoIP service with Multi-factor authentication?

Yes, however some VoIP services may not be compatible with the CRA's MFA service. If you experience difficulty receiving the one-time passcode, please choose the "Call me" delivery method.

How do I update my Multi-factor authentication settings?

You can manage your MFA settings by selecting the Multi-factor authentication settings within My Account, My Business Account, and Represent a Client. This option allows you to add or change a telephone number for MFA, change your language setting, or remove the telephone option. Additionally, you can remove the passcode grid option or generate a new one. You can also add or remove the link to a third-party authenticator app. It is recommended that you have more than one option on file although only one option is required.

What should I do if I have been locked out of my account?

If your account becomes locked due to entering the wrong passcode too many times, Contact us to have your account unlocked.

What if my lose my Passcode Grid?

If you lose your passcode grid, you will still be able to sign in if you have added one of the other MFA options. If you have not, you will need to Contact us .

What does it mean when I see 'Standard message or data rates may be charged by your telephone service provider'? Is there a charge to receive the one-time passcode?

The CRA does not charge for this service, however your provider may charge standard message and data rates. Check with your provider if you have questions about your plan and costs.

Will the CRA ever call and ask me to provide my one-time passcode over the telephone?

No. The CRA will only request that you enter your one-time passcode on your device when signing in. Users should never share their one-time passcode with anyone, including anyone calling or texting to request it.

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