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Refund transfer

I find a customer’s refund less in notice of assessment than in summary. I printed the notice of assessment. I find half of the money in refund after “refund transfer” same amount deducted. I am not sure what that amount is. I wonder why it was deducted. Is it because of claw back of social assistance due to income threshold?
Anybody in the team has the same experience?

He or you as representative have to call CRA to fin out

Usually a “Refund Transfer” is a result of an established debt. If you have Represent a Client access, or if you use AFR the SEND (CDE) form in the T1 software will usually let you know which program account is requesting the transfer of refund. It can be GST/HST, Income Tax arrears, Student Loan Arrears, EI Benefits owing. There are several agencies that can request a hold on a client’s refund. In my experience you can almost always find it via Represent a Client.

Thank you for the insight. I have only T1013 level 1 only and I don’t think I can call CRA. I will check if I find any information myself.

Thank you so much. SEND helped me. Awesome. wish you the wonderful time after tax season.

T1013, Level 1 gives you enquiry authorization, so you can call CRA.

Refund transfer to pay debt can be three sources:-
1 - T1 prior years
2 - CRA paid benefits reassessment - ie Child Tax Benefits, GSTC, etc
3 - Other with CRA lien authorization - ie Provincial Medical Premiums, Ambulance, Student Loans in Collection, etc

CRA Discount Send is now called CLIENT DATA ENQUIRY. It is available through online login and via telephone enquiry. The new Client Data Enquiry holds other information as well.

https://www.canada.ca/en/revenue-agency/services/e-services/e-services-businesses/information-discounters.html#info

Client Data Enquiry

Client Data Enquiry (CDE) is a service that allows view access to various data elements of a client’s current-year account. It serves as more than a notification and can provide a summary of a client’s account, including amounts, where applicable. Authorized representatives will be able to view information about a client’s current-year account before preparing their return. It also assists discounters by indicating if outstanding debts exist.

To access the CDE service, you must log in to Represent a Client and have a signed Form T1013, Authorizing or Cancelling a Representative on file with the CRA.

The following information can be accessed using the CDE service:

  • Home Buyers’ Plan repayment amount and repayable balance

  • Lifelong Learning Plan repayment amount and repayable balance

  • Social assistance or workers’ compensation benefits

  • Employment insurance and other benefits (T4E)

  • Working income tax benefit advance payments (RC210)

  • Universal child care benefit (RC62)

  • Reassessment information

  • Balance owing

  • New balance owing message for prior claim(s) on a refund

  • No debt owing indicators

  • Current tax year return

  • Bankruptcy

  • Insolvency, consumer proposal indicator

  • Recent page access

  • Other existing outstanding balances

  • Federal tuition, education, and textbook carryforward amounts

  • Provincial tuition, education, and textbook carryforward amounts

  • Disability tax credit eligibility

  • Unfiled returns

  • Review

  • External refund set-off amounts

  • Internal refund set-off notification

  • Reassessment in progress

  • Pension, retirement, annuity, and other income (T4A)

  • CPP payments (T4A§)

  • Outstanding GST/HST returns

  • Working income tax benefit

  • Immigration Date

  • Emigration Date

  • EFILE ineligibility indicators

  • Direct deposit indicators

I like to document the Client Data Enquiry (CDE) for every client since it gives me an overall snapshot.

CDE has evolved since this CRA web page was created on 2014-02-10. Through Represent a Client it gives immigration dates, debts, and unfiled years.

Client Summary has the multi-year data.

The Rep a Client pages has changed in 2019 in navigation, content, and layout. For example the Client Summary page no longer has the NOA amounts on the 10 or 11 year Assessment Status.

Client Data Enquiry
2014-02-10 (not so new)
https://www.canada.ca/en/revenue-agency/services/e-services/represent-a-client/help-client-data-enquiry.html

  1. Home

Help with Client Data Enquiry

What is Client Data Enquiry?

Client Data Enquiry is an information page available to authorized representatives that allows view access to various data elements of a client’s account. The page serves as more than a notification and can provide a detailed summary of a client’s account, including any amounts that apply.

What information will I see on the Client Data Enquiry page?

The following information or messages will be displayed if they are relevant to the client’s account:

Home Buyers’ Plan: This client is a Home Buyers’ Plan participant and is required to make a repayment of $XX for the 20XX tax year.

Lifelong Learning Plan: This client is a Lifelong Learning Plan participant and is required to make a repayment of $XX for the 20XX tax year

Social assistance or workers’ compensation benefits: This taxpayer may have received social assistance or workers’ compensation benefits during the 20XX tax year

Employment insurance and other benefits (T4E):
Total benefits paid in box 14 of this client’s T4E: $0.00
Income tax deducted in box 22 of this client’s T4E: $0.00

Working income tax benefit advance payments (RC210): Total benefit paid in box 10 of this client’s RC210: $0.00

Universal child care benefit (RC62): Total benefit paid from box 10 of this client’s RC62: $0.00

Reassessment information: The Canada Revenue Agency has reassessed one or more of this client’s prior-year returns in the last 12 months.

Year and Date Processed: 20XX Month/Day/Year (view return)

Balance owing: Our records show that this client has an outstanding debt owing to the Canada Revenue Agency. For more information about this debt, see Account Balance and statement of account.

Current tax year return: Our records show that a tax return has already been filed for the 20XX tax year for this client.

Bankruptcy: Our records show that this taxpayer may be bankrupt.

Recent page access: Our records show that this page has been accessed by another representative since February 20XX.

Federal tuition, education, and textbook carry-forward: Our records show that this client has a federal tuition, education, and textbook carry-forward available of $XX.

Provincial tuition, education, and textbook carry-forward: Our records show that this client has a provincial tuition, education, and textbook carry-forward available of $XX.

Disability amount eligibility: This client may be eligible to claim the disability tax credit.

Unfiled returns: Our records show that the following prior-year returns have not been filed.

Review: The CRA may review this taxpayer’s income tax and benefit return.

External refund set-off: This client may have an outstanding debt with another federal, provincial, or territorial government program. For more information about this debt, see Refund set-off.

Internal refund set-off: All or part of this client’s refund may be used to reduce a previous amount owing. Please call the Individual income tax enquiries line at 1-800-959-8281.

Reassessment in progress: A reassessment is in progress for the 20XX tax year.

Pension, retirement, annuity, and other income (T4A):
Payer 1:
Pension or superannuation paid in box 16: $0.00
Income tax deducted in box 22: $0.00
Lump-sum payment in box 18: $0.00

CPP payments (T4A§):
Taxable CPP benefits in box 20: $0.00
Income tax deducted in box 22: $0.00

Outstanding GST/HST returns: Our records show that this client may have outstanding GST/HST returns. This client’s refunds will be held until all outstanding GST/HST returns have been filed.

Working income tax benefit: This client may not qualify for the working income tax benefit for the current year.

Database unavailable: Because of technical difficulties, we are unable to complete your request at this time. Please try again later.

No client data: There is no client data to display

What if no data appears on the screen?

Only the information that applies to a client’s account will appear on the screen. For example, if a client is not eligible to claim amounts for disability for self or others, that indicator will not appear on this page. Similarly, if a client does not have a balance owing, that field will not be displayed.

What if there are multiple information slips?

If there is more than one information slip on file, from more than one payer, a new title and amounts will show for each slip. This applies to T4A slips only. If there are multiple slips from the same payer (for example, T4E and T4§ slips from the Government of Canada), the amounts on all slips on file from the payer will be added up and the totals will appear.

How do I access another client’s account?

Click on the “access an account” link in the left navigation bar to access another client’s account.

What does recent page access mean?

Our records show that a representative using a RepID other than the one used in this session has accessed this client’s account since February 20XX.

Glossary

Current year – the current calendar year from January 1 to December 31

Current-year return – the latest return to be filed by a taxpayer with a due date of April 30 of the current year

Prior year – the year before the current year

Prior-year return – a return that was due to be filed on April 30 of the previous calendar year

Report a problem or mistake on this page

Date modified:

2014-02-10

While CDE will show bankruptcy, please be aware that it will only show bankruptcy in two situations which do not reflect the taxpayer’s actual bankruptcy status. (I do bankrupt returns, so have become aware of the problems.)

It will only show the taxpayer as bankrupt if:

  • The Trustee has faxed the DC905 form to the correct fax number at the CRA (which can and does change,) AND
  • If the CRA has actually entered the DC905 form into their computer, which is a manual process that doesn’t always happen.

The CRA does not have a direct feed from the Office of the Superintendent of Bankrupty, so there are two potential steps where the CRA can fail to register the bankruptcy. Note that the CRA can be a creditor in the bankruptcy, but that does not mean that the DC905 will get registered as it is done by an entirely different part of the CRA.