Pay statements

Refs:

1. Revenue Quebec letter, dated 18 January 2021
2. Canada Revenue Agency letter, dated 26 January 2021
3. Income Tax Act Subsection 220(3.1)
4. Taxpayer Relief Provisions, dated 18 August 2017

1. Each year, DND seeks approval from the Canada Revenue Agency (CRA) and Revenue Quebec (RQ) for an income tax filing extension for CAF personnel and their spouses when the CAF member is serving on UN, NATO, coalition or other deployed operations outside Canada. This message outlines the provisions of the applicable extensions.

2. IAW ref A, RQ has approved an income tax filing extension for taxation year 2020. This extension applies to CAF members and their spouses living in Quebec where the CAF member is / was serving on deployed operations at any time from 1 January to 30 April 2021. Returns to Revenue Quebec must be filed no later than 31 October 2021.

3. For all other provinces/territories provisions of ref D allow the waiver or cancellation of penalties and interest (as in the case of late filed returns), in whole or in part.

4. Accordingly, members falling under paragraph 1 who file their tax returns after 30 April 2021 are to enclose a completed CRA form RC4288 entitled request for taxpayer relief, as well as a certification letter signed by the supporting unit accounting officer. This letter must include the following statement: “Request for relief under Subsection 220 (3.1) of the income tax act” and “I hereby certify that (SIN, rank, name) was assigned to active duty in (country) as part of (operation) from (date) to (date)”. For Quebec residents add “This authority is granted by RQ’s letter, dated 18 January 2021”. The certification letter is to be originated locally and be produced on DND letterhead paper.

5. As for eligible spouses who file after 30 April 2020, they should write at the top of page one of their return quote spouse of a military member who was deployed in (country) from (date) to (date) as part of (operation name) unquote. As well, they should enclose a copy of their spouses’ certification letter at paragraph 4 if available, along with their own form RC4288. The home unit of the member is permitted to provide a copy of the certification letter to the member’s spouse.

6. It should be noted that the calculation of the Canada Child Benefits payment is made on the basis of income amounts reported on the income tax returns of the benefit claimant and their spouse. Any CAF members who are entitled to these benefits IAW paragraph 1 and who file after 30 April 2021 should ensure their payments in respect of the benefits are not interrupted by calling Benefit Program Directorate:

1. For Service in English - Carrie Beaumier at 873-355-9886
2. For Service in French - Julie Lafleur at 873-355-9887.

7. Members and/or spouses wishing to file their return via TELEFILE or e-file must contact the CRA or RQ to make arrangements for the electronic transmission of their tax return if they are filing late.

8. Be aware it is possible that, in September or October 2021, some CAF members or their spouses who have not yet filed their tax returns may receive form TX11 “Request to File a Return”. Any individual who qualifies IAW paragraph 1 should respond to such a request in the following manner: “I am a member (or the spouse of a member) of the Canadian Armed Forces who was assigned to active duty in (insert name of applicable country and operation and dates) and request an extension to file my 2019 Individual Tax and Benefits return under the Tax Payer Relief Legislation”. Should entitled members receive further hasteners from the CRA or RQ, they may contact their pay office for assistance. Pay offices may communicate with DMPAP through the helpdesk at 1-866-809-7803.

1. Revenue Quebec letter, dated 10 December 2019
2. Canada Revenue Agency letter, dated 17 January 2020
3. Income Tax Act Subsection 220(3.1)
4. Taxpayer Relief Provisions, dated 18 August 2017

1. Each year, DND seeks approval from the Canada Revenue Agency (CRA) and Revenue Quebec (RQ) for an income tax filing extension for CAF personnel and their spouses when the CAF member is serving on UN, NATO, coalition or other deployed operations outside Canada. This message outlines the provisions of the applicable extensions.

2. IAW ref A, RQ has approved an income tax filing extension for taxation year 2019. This extension applies to CAF members and their spouses living in Quebec where the CAF member is / was serving on deployed operations at any time from 1 January to 30 April 2020. Returns to Revenue Quebec must be filed no later than 31 October 2020.

3. For all other provinces/territories provisions of ref D allow the waiver or cancellation of penalties and interest (as in the case of late filed returns), in whole or in part.

4. Accordingly, members falling under paragraph 1 who file their tax returns after 30 April 2020 are to enclose a completed CRA form RC4288 entitled request for taxpayer relief, as well as a certification letter signed by the supporting unit accounting officer. This letter must include the following statement: “Request for relief under Subsection 220 (3.1) of the income tax act” and “I hereby certify that (SIN, rank, name) was assigned to active duty in (country) as part of (operation) from (date) to (date)”. For Quebec residents add “This authority is granted by RQ’s letter, dated 10 December 2019”. The certification letter is to be originated locally and be produced on DND letterhead paper.

5. As for eligible spouses who file after 30 April 2020, they should write at the top of page one of their return quote spouse of a military member who was deployed in (country) from (date) to (date) as part of (operation name) unquote. As well, they should enclose a copy of their spouses’ certification letter at paragraph 4 if available, along with their own form RC4288. The home unit of the member is permitted to provide a copy of the certification letter to the member’s spouse.

6. It should be noted that the calculation of the Canada Child Benefits payment is made on the basis of income amounts reported on the income tax returns of the benefit claimant and their spouse. Any CAF members who are entitled to these benefits IAW paragraph 1 and who file after 30 April 2020 should ensure their payments in respect of the benefits are not interrupted by calling Julie Lafleur, Benefit Programs Directorate, at 613-954-3155.

7. Members and/or spouses wishing to file their return via TELEFILE or e-file must contact the CRA or RQ to make arrangements for the electronic transmission of their tax return if they are filing late.

8. Be aware it is possible that, in September or October 2020, some CAF members or their spouses who have not yet filed their tax returns may receive form TX11 “Request to File a Return”. Any individual who qualifies IAW paragraph 1 should respond to such a request in the following manner: “I am a member (or the spouse of a member) of the Canadian Armed Forces who was assigned to active duty in (insert name of applicable country and operation and dates) and request an extension to file my 2019 Individual Tax and Benefits return under the Tax Payer Relief Legislation”. Should entitled members receive further hasteners from the CRA or RQ, they may contact their pay office for assistance. Pay offices may communicate with DMPAP through the helpdesk at 1-866-809-7803.

9. Note there is no extension for RRSP contributions.

On July 4, 2016, the administration of Canadian Armed Forces (CAF) pension plans for serving CAF members will be transferred to the Government of Canada Pension Centre at Public Services and Procurement Canada (PSPC) (previously Public Works and Government Services Canada).

Effective July 4, 2016, all pension related inquiries should be directed to the new Pension Centre. Members will be able to use the existing Director Canadian Forces Pension Services (DCFPS) Toll Free Number: 1‑800‑267‑0325. Additional contact information will be provided in June 2016 (including fax number, address, etc.).

The Government of Canada Pension Centre will primarily be staffed by employees transferred from the Department of National Defence (DND) and PSPC who are experienced and knowledgeable about CAF pensions. This will ensure that a high level of quality service continues to be provided to CAF members, retirees and their families.

NOTE: In the three weeks immediately prior to July 4, 2016, pension services will be limited as the current pension administration system is disabled and the new pension system in brought online. In this period, members will continue to be able to contact Director Canadian Forces Pension Services (DCFPS) for urgent enquiries and cases such as Death in Service.

For more information about this transition including improved services and changes for members, visit the CAF Pension Web site at: http://www.forces.gc.ca/en/caf-community-pension/military-pension-renewal.page

Director Canadian Forces Pension Services (DCFPS) Toll free: 1-800-267-0325 National Capital Region and outside Canada & United States: 613-971-6012

For the 2015 tax year, the majority of military personnel (Regular force, Primary Reserve and COATS) will be able to access their T4/R1 from their Employee Member Access Application (EMAA) accounts or have them delivered electronically to an e-mail address specified in EMAA. This email address can either be a forces.gc.ca DWAN address for delivery to your work email account or a personal email address for delivery to your home email account. Once electronic delivery is selected in EMAA, paper copies of the member’s tax slips will no longer be mailed.

T4/R1 delivery options:

I would like to set up an EMAA account, but I don’t have regular DWAN access:

1. Please fill out the waiver by selecting the option on the waiver (PDF, 496 kB) to have the T4 delivered to an e-mail address of your choice (either work or home).
2. Email or fax the completed waiver to Human Resources Information Center (HRIC). Contact information can be found at the bottom of the waiver. If you don’t have access to a scanner or fax, the waiver can be mailed to:  
   
   DHRIM/HRIC
   101 Colonel By Dr
   Ottawa, ON
   K1A 0K2

I have DWAN access, but I don’t have an EMAA account:

1. Please visit the EMAA website and create an account.
2. Once account has been created, follow the steps below.

I have an EMAA account and wish to receive my tax slips by email:

1. Visit the EMAA and log into your account.
2. Click on “My Income Statement” on the left side bar.
3. Click on “Delivery Options” on the left side bar.
4. Click the option to receive your T4/R1 tax slip by email. (Note: the default option is that the slip will be posted on EMAA and can be printed from there).
5. At the bottom of the page, verify that the email address on record is up to date.

I would like to download the T4/R1 from the CRA/RQ website:

• For your T4, visit the Service Canada website at http://www.servicecanada.gc.ca/eng/online/tisoinfo.shtml and follow the instructions.
• For your R1, visit the RQ website at https://www.revenuquebec.ca/en/citizens/ and follow the instructions.

The dental and RCA note that accompanies certain T4s might not be accessible on the CRA or RQ website.

Please note:

• Released members, Supplementary Reserve, Canadian Rangers, Civilian Instructors and Staff Cadets will automatically receive a paper copy to the home address entered in the pay system.
• The T4/R1 emailed from EMAA is the official copy. If a T4 reprint request is submitted, DMPAP will provide a duplicate copy.

Follow these steps to register to GroupNet and log in for the first time:

• Visit www.greatwestlife.com
• Click GroupNet for Plan Members
• Click Register now
• Have your plan number and member ID number available, as you’ll be prompted to provide this information. (These details are available on the front of your benefit statements or on your Benefit ID Card.)
• Follow the instructions to register and choose your own user name and password