Changes to Principal Residence Reporting Requirements

On October 3, 2016, the Government announced a change to Canada Revenue Agency’s administrative requirements relating to the sale or deemed disposition of a principal residence. Historically, CRA did not require the disposition or deemed disposition of a principal residence to be reported if the property qualified as principal residence for all years of ownership and no tax was payable. However, as a result of this very recent change, commencing with the 2016 calendar year, the sale of a principal residence must be reported whether or not any tax may be payable.

Please refer to CRA’s link: http://www.cra-arc.gc.ca/gncy/bdgt/2016/qa11-eng.html for more information on this matter or call our office to discuss.

Did you know? – CRA Service Complaints

In 2014–2015, 95.9% of taxpayer service complaints were resolved within 30 business days.

According to Canada Revenue Agency’s web page, service complaints can be about:

  • mistakes that could result in a misunderstanding or omission
  • undue delays
  • see service standards for normal processing times
  • employee behaviour
  • poor or misleading information other service-related issues


You may also make non-service-related complaints, provided that:

  • if it is about a delay, you have confirmed that it is outside of the current service standard;
  • If it is about any type of correspondence received, you have first contacted the relevant CRA department directly if you do not understand it or disagree with it


For other complaints and disputes, such as assessments, determinations, or decisions, see CRA’s web page for complaints and disputes.

Did you know? – Government Cheques

Unlike other cheques, Government of Canada cheques never expire and can be cashed at any time. CRA can issue replacement cheques if the original was lost, destroyed, stolen or missing.

However, note that CRA is moving towards using direct deposit for all payments it issues. You may be able to use different account information for certain types of payments.

For more information on direct deposit, see http://www.cra-arc.gc.ca/directdeposit/.

Did you know? – Government of Canada Websites Are Uniting

All Government of Canada websites, including Canada Revenue Agency’s, are being migrated to a new website (www.Canada.ca). The merging is intended to be completed by the end of 2016. Current registration and log-in information for your CRA account is expected to be valid in the new website.

The merger is part of a previous government initiative to consolidate individual department and agency websites and make it easier for the public to find and access government information and services on multiple platforms (computers, tablets, smart phones, etc.).

For more information, see: http://www1.canada.ca/en/newsite.html.