Table of Contents Part I Behind Closed Doors The Secrets of the Tax Collector Chapter 1 Introduction Chapter 2 My Life as a Tax Collector Chapter 3 Your Right of Confidentiality Chapter 4 Just how many tax debtors are there? Chapter 5 From A to C: Assessing to Collections Chapter 6 Collection Restrictions and Legal Warnings Chapter 7 Interest Charges: When to make a payment and when not to Chapter 8 Minor Balance Tax Debts Part II Tricks of the Trade How Collectors Collect and Debtors Frustrate Chapter 9 Major Balance Tax Debts Chapter 10 The Garnishment Chapter 11 Executions, Writs and Certificates Chapter 12 The Memorandum Assessment Chapter 13 The Requirement for Information Chapter 14 Jeopardy Assessments Chapter 15 Bankruptcy and the Tax Collector Chapter 16 Sundry Tax Debts Chapter 17 Write-offs, Write Downs and Deferrals Part III Fighting Fire with Fire Your Rights Chapter 18 Appealing Your Tax Assessment Chapter 19 The Secrets of Fairness Legislation Chapter 20 CRA-Service Complaints & the Taxpayers' Ombudsman Chapter 21 Filing a Ministerial Complaint Chapter 22 Auditing the Auditor Chapter 23 The Tax Exile
Part IV The Big Picture Filling in the Blanks Chapter 24 The Tax Collectors PerksChapter 25 Professional Advancement Chapter 26 Revenue Canada College Chapter 27 The Badge Chapter 28CRA Psychology Chapter 29 Tales from the Cubicle Chapter 30 Criminally Speaking? Part V In Conclusion The Way Things Are and Just Might Be Chapter 31 The Present Chapter 32 The Future Appendices The Structure of Tax Collection The Pacific Region Memorandum Martin Cauchon Ministerial Response Letter CRA Taxation Operations Manual List Canadian Taxpayer Bill of Rights Glossary Tax Talk Forms, Handbills, Tables, Charts and Letters Garth Turner Letter Dave Flinn Union of Taxation Employees Letter Taxpayer Handbill K. M. Burpee Memorandum Information Commissioner Letter Table: Nationwide Number of Delinquent Tax Debtors and Filers by TSO Corporate (T2) Aging Table: Total Number of Corporate Tax Debtors Corporate Aging Table: Total Dollar Value of all Corporate Tax Debts Personal (T1) Aging Table: Total Number of Personal Tax Debtors Personal Aging Table: Total Dollar Value of all Personal Tax Debts All Revenues Aging Table: Total Number of Tax Debtors All Revenues Aging Table: Total Dollar Value of all Tax Debts Taxation Centres and their Affiliate TSOs Example of a CRA Requirement to File Notice Example of a Demand to File Income Tax Return Notice Table of Provincial and Territorial Collection Guidelines Examples of CRA Legal Warning Letters RCMP Request for Assistance Letter The Statutory Set-off Notice Example of a Requirement to Pay John Jackson Authority to Issue Garnishment Memorandum Requirement to Pay Non-Compliance Letter Sheriff's Direction Letter Memorandum Assessment Proposal Letter Director’s Liability Pre-Assessment Proposal Letter Director’s Liability Due Diligence Rejection Form Letter Requirement for Information Cover Letter Example of a Requirement for Information Letter: Bank TSO Directors Concurrence Requested Letter for a Requirement for Information Example of a Request for Information Letter Employee Questionnaire Example of a Requirement for Information Letter: Lawyer Example of Jeopardy Correspondence Form T1520A: Recommendation for Deletion of Uncollectible Amount Examples of Completed and Approved Form T1520As CRA - Services Related Complaint Form Taxpayers' Ombudsman Complaint Form Herb Dhaliwal Ministerial Complaint Letter Charlie Hardiman Expense Authority Letter Terry Hale Travel Authority Letter Competition Poster Deborah Danis Competition Eligibility List Don Collins Promotion Letter A Selection of Revenue Canada Building Passes and Audit Passes Gerry Troy Audit Pass Identification Letters (2) TSO Alpha-Split Organization Chart Collections Floor Plan: Toronto North TSO CRA Regional Structure Chart CRA Internal Structure Chart CRA Policy and Systems Structure Chart (Emphasis on Tax Collections) Structure Chart of a Typical TSO The Ken Kerr Pacific Region Memorandum The PSAC President Nycole Turmel’s Letter on Detax/Untax The Rob Wright Memo – PSAC Against Tax Protesters (Detax) The Rob Wright Letter to Nycole Turmel The National Memorandum on Tax Protesters/Detax The Nycole Turmel Legal Meeting Letter The PSAC Lawyer Jacquie de Aguayo’s Legal Overview on Tax Protesters Martin Cauchon Ministerial Response Letter
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