CRA collections letters and statements of account
Collections correspondence is about balances already on the books. The letter tells you what the agency thinks you owe and what happens if nothing changes.
What collections letters usually are
A statement of account, payment demand, or legal warning refers to assessed amounts, accrued interest, and next enforcement steps. It is different from an audit opening letter, even when both arrive in the same month.
Common next steps on the agency side
Depending on the balance and history, staff may discuss payment arrangements, set off refunds, issue a requirement to pay to a third party, or start other legal collection tools. Exact tools depend on the account type (personal, corporate, payroll, GST/HST).
Deadlines to watch
Payment due dates printed on the statement, dates tied to legal warnings, and any deadline to provide financial information. Objection rights usually attach to the underlying assessment, not to every collections letter—check which document creates appeal rights.
What to gather
The statement, the original notices of assessment that created the balance, proof of payments already made, cash-flow notes if you need a payment discussion, and any prior arrangement letters.
Important limits
Informational only. Do not ignore legal warnings; get advice promptly.