Unfiled Tax Returns

The Non-Filer Program (NFP) promotes and enforces compliance with the tax filing requirements of individuals, corporations and trusts.

The Canada Revenue Agency (CRA) actively encourages taxpayers to file voluntarily. If they do not, and there are potential taxes owing, the NFP may take enforcement action, such as requesting returns, raising assessments under subsection 152(7) of the Income Tax Act (ITA), making field calls and potentially prosecution.

Call CRA Individual Income Tax Enquiries telephone service at 1-800-959-8281