Taxation Operation Manuals (TOM’s)

A well-kept Income Tax secret of the Canada Revenue Agency are their Taxation Operation Manuals or TOMs. The CRA publishes TOM’s for employee use. TOM’s cover all aspects of the operation of the Agency, from purely internal matters such as Management Information Systems and Personnel Procedures, to matters that have an impact on taxpayers, such as Audit Techniques or Assessing Procedures.
 
Essentially TOM’s contain policies and procedures for employees to use when applying and enforcing the Canada Income Tax Act. TOM’s are not small. And a complete set will fill up a couple of walls of a small room.
 
The CRA makes large portions of TOM’s available to the public in their Reading Rooms.
 
Unfortunately the TOM’s which are publicly accessible via the CRA Reading Rooms are incomplete. They have been heavily censored, edited, rewritten and revised to the point that there are individual paragraphs and sometimes entire pages and sections have been left blank. Worse, the CRA will pretend that these Reading Room ‘TOM’s’ are exactly what they use. And will feign disbelief when you tell them that the TOM is incomplete.
 
Your best bet for an entire uncensored TOM is to make a request under Canada’s Access to Information Act.
 
However the readily available censored TOM’s still have information that may be of use – just not the entire story. And you may view these heavily censored TOM’s at most Taxation Services Offices. The Reading Rooms are open to the public, Monday through Friday, from 8:15 a.m. to 5:00 p.m.
 
Following is a list of Taxation Operations Manuals:

  • Appeals Branch Appeals Officer – Taxation CPP/EI Appeals Officers Management Appeals Division Support Staff – Tax
  • Assessment and Collections Branch Abbreviations and Messages Accounting Data Capture
  • Assessor
  • Automated Trust System
  • Business Window Information
  • CAL Keying Instructions
  • Cancellation Examination
  • Child Tax Benefits – Eligibility (CTB)
  • Child Tax Credit Prepayment
  • Children’s Special Allowances Manual (CSA)
  • Client Services
  • Collections
  • Common Operator Information Files (COIF) System Validities
  • Coordinator Manual (ТІ Keying)
  • CORPAC Control
  • CORPAC Error Correction – Ottawa Taxation Centre Correspondence by Paragraph Selections Correspondence Referral Unit (CRU)
  • CPP-EI Rulings Program Administration Policies and Procedures Direct Data Entry – Other Transcripts
  • Disposition of Taxable Canadian Property and/or Other Properties by Non-Residents
  • Document Control
  • Electronic Filing (E-File) for T1 Returns
  • Electronic Letter Creation System (ELCSs)
  • Electronic Revenue Accounting (ERA) System Overview
  • Electronic Statement of Account (ESA)
  • Enforcement Action for Returns and Information
  • ERA Event and Transcript Preparation
  • ERA Interest Calculation General Procedures
  • ERA Procedures for Managers
  • ERA Statistics
  • Error Correction Instructions for Electronic Returns
  • Error Inspection – Error Clues
  • Error Inspection Control
  • Error Inspection of T2 Returns
  • Error Inspection Work Instructions
  • Exhibits
  • Explanation Codes and Messages Explanation Codes used on Reassessment
  • Family Order and Agreements Enforcement Assistance and the Refund Set¬off Programs
  • Family Orders and Agreements (FOA) Enforcement and Refund Set-Off Program
  • Family Orders and Agreements Enforcement (FOA) Farmer’s and Fishermen’s Program FIP Keying Procedures General Information
  • General Ledger Goods and Services Tax Credit
  • Goods and Services Harmonized Sales Tax (GST/HST) Credit
  • Identification Keying Instructions
  • Individual T1 Identification Master Update
  • Initial Assessing and Reassessing of T2 Returns
  • Initial Assessing of Tl, Rejects, SAS, DOA and Prior Year
  • Installment Program
  • Installments and Installment Interest
  • Key Verification
  • Matching
  • Matching Programs Non-Resident Tax Notice Production
  • On-line Taxpayer Correspondence Systems (OTCS)
  • Operators and Coordinators Work Instructions
  • Penalties
  • Pension Reform Policy
  • Preliminary Reassessment Processing Instructions
  • Processing Leads and Liaison with the Minister du Revenue du Quebec
  • Processing Payments on Filing
  • Quality Review
  • Reassessing T2 Returns
  • Reassessment Messages and Cancel Codes
  • Reassessment Processing Instructions
  • Recording and Flagging Procedures
  • Referrals
  • Refund Set-Offs
  • Refunds Enquiries
  • Registered Plans or Retirement Savings (RRSP. RRIF, RPP and DPSP)
  • Registered Retirement Savings Plan
  • Remission Orders
  • Resolution of Error Conditions
  • Resource Officers Instructions
  • Review Procedures
  • Reviewer
  • Reviewer Instructions SAS-TCA Control Instructions SAS-TCA Assessing Seasonal Tax Assistance Centres Selection
  • Instructions of Returns Sorting and Numbering Source Deductions Special Elections and Returns – TSO Specialized Processing
  • Subsidiary Ledger Unit Subsidiary Ledgers Supervisor
  • Supplementary Instructions T1 Accounting Data Capture T1 Accounting Error Correction T1 Accounting Related Guidelines
  • T1 Accounting Systems
  • T1 Mismatch
  • T1 Processing Review Program
  • T1 Records
  • T2 Identification Manual
  • T2 Interest Calculation
  • T2 Mismatch and Combines
  • T3 Initial Assessing, Adjustments and Correspondence Manual
  • T3 Records
  • T3 Returns
  • Tax Calculation Procedures Taxable Benefits
  • TCA Processing
  • Team Leader Procedures
  • Technical Interpretations and Referrals to Other Sections Topical Index Tracing Refunds
  • Unemployment Insurance Coverage Work Instructions Years Not On TAPMA
  • Preparation of the Auditor’s Report Compliance Programs Branch Audit Applications Guide Audit Programs Audit
  • Techniques Audit Techniques (Handbook)
  • Audit Techniques Guidelines Related to the Oil and Gas (Exploration, Development and Production)
  • Audit Techniques Guidelines Related to the Oil and Gas (Marketing)
  • Audit Techniques Guidelines Related to the Oil and Gas Industry (Refining)
  • Business Equity Valuations Section and Real Estate Appraisal Section
  • Computer-Assisted Audit Selection System (CAAS)
  • Non-Resident Correspondence
  • Preparation of the Auditor’s Report
  • Reviewers Instructions
  • Special Investigations
  • Supervisor Instructions
  • Tax Avoidance