Update: Small and Medium Enterprises

The review of various service issues that relate to the interactions between Small and Medium Enterprises (SME) and the Canada Revenue Agency (CRA) is now at the evaluation stage. We would like to thank everyone who took the time to provide their comments.

We are currently evaluating the service issues that relate to interactions between SME and the CRA using the comments that we have received. The focus of this enquiry is to determine whether the CRA is providing professional service and fair treatment to SMEs with respect to the following specific issues which have been brought to our attention:

• Payment misallocation (e.g., allocated to wrong year, account etc.);
• Goods and Services Tax (GST) registration dates (e.g., inconsistent information regarding when a registration is effective);
• Direct Deposit Form GST469 (e.g., delays in processing); and
• Business Consent Form RC59 (e.g., delays in processing).