Programs that provide Internet sites where people can file individual, business or other tax return information electronically using specific software products. Users answer questions about their income, withholding, dependents, deductions and other details and the software completes the calculations. The returns may be filed electronically with the appropriate federal and provincial tax agencies or printed for mailing through the postal system.
Programs that provide services which enable people to respond to a tax audit, file an appeal with the appropriate tax authorities in situations where they disagree with a tax assessment or a decision by a tax examiner, or obtain assistance from a neutral party regarding tax issues that have not been resolved through normal channels.
Programs that are responsible for the determination, assessment and collection of taxes, special assessments and other monies that are owed to local, provincial and federal jurisdictions by taxpayers. These groups prepare analyses of taxes, tax characteristics and tax proposals that serve as the basis for tax policy; ensure that taxpayers have the most current information regarding their tax obligations and their rights; review tax returns; pursue unpaid taxes; and respond to complaints from taxpayers.
Libraries, post offices and other organizations that maintain supplies of blank tax forms for people who need them and/or maintain archives of past versions of tax forms for reference purposes. Included are organizations that provide copies of federal and provincial/territorial tax forms for individuals, businesses, corporations and other entities; property tax relief application forms; rent rebate and renter's tax credit application forms; property value reassessment application forms; utility tax exemption application forms and other similar documents. Also included are organizations that maintain Internet websites that have copies of tax forms that can be downloaded.
Programs that provide general information about the tax obligations of individuals, businesses, corporations and other entities, or details regarding specific tax credit, exemption, postponement or rebate programs for which they may be eligible.
Programs that provide tax preparation services for people who meet income and/or other eligibility criteria. The programs are staffed by agency personnel or trained volunteers and may be available during tax season or throughout the year. Services may include assistance in completing federal income tax returns, assistance with claiming federal, provincial and other tax benefits available to low-income taxpayers, correction of prior year returns and resolution of problems with the Canada Revenue Agency, and/or access to volunteers who can provide tax advice, planning and counselling. Most tax preparation assistance sites allow the people they assist to file their tax return information electronically.
The above terms and definitions are part of the Taxonomy of Human Services, used here by permission of INFO LINE of Los Angeles.