The Canada Revenue Agency (CRA) and the WSIB signed a Memorandum of Understanding agreement in 2004. This formal agreement allows both organizations to exchange information for the purposes of enforcing or administering their respective programs.
The agreement sets out the rules, protected by strict privacy and confidentiality guidelines, which allow the WSIB to exchange information with the CRA. This information can only be used to ensure businesses and employees comply with the Workplace Safety & Insurance Act (WSIA).
The exchange of information between organizations ensures a fair system where everyone contributes their share and meets their responsibilities under federal and provincial regulations.
Section 241(4)(n) of the Income Tax Act authorizes the CRA to provide tax payer information to any workers’ compensation board in Canada for the purpose of the “administration or enforcement” of each respective province’s and territory’s compensation legislation.
The CRA collects information from the Government of Ontario, Workplace Safety and Insurance Board, in accordance with the Income Tax Act and Part IX of the Excise Tax Act for administration and enforcement of tax legislation. A full list of uses and disclosures of personal information are described in Personal Information Banks (PIBs) in the CRA Chapter of the Info Source publication. Under the federal Privacy Act, individuals have a right of access to, correction of, and protection of their personal information. Learn how the CRA protects personal information and your rights under the federal Privacy Act.
Section 159(9) of WSIA enables the WSIB to enter into agreements with the Government of Canada. Subsequently, the WSIB and CRA established a formal Memorandum of Understanding agreement.
All businesses covered by the WSIA have to register and report their payroll information accurately.
We work with the CRA to exchange registration and employer summary payroll information.
For more information about the information sharing agreement from the WSIB, please contact:
- Director, Compliance, Regulatory Services
Telephone: 416-344-1000 or Toll free: 1-800-387-0750
For more information about the information sharing agreement from CRA, please contact:
- Manager of Communications and Ministerial Services, Public Affairs, Southern Ontario Region
Telephone: 416-973-4163 or 416-275-4823