Mr. Speaker, with respect to the question noted above, what follows is the response from the Canada Revenue Agency, CRA.
With regard to part (a), the TFSA contribution room was removed from the T1 notice of assessment, NOA, after 2011. At the time of this decision, the CRA was focused on enhancing the information available on My Account for individuals, found at https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-individuals/account-individuals.html. The CRA aimed to make it a quality service for Canadians to obtain up-to-date details about their TFSA transactions and available contribution room.
As financial institutions are only required to file TFSA records by the end of February of the following year, and since information is subject to change due to late-filed or amended records, the TFSA contribution room on the T1 NOA could be outdated when the notice was issued or become outdated by the time an individual was ready to make a TFSA contribution. The CRA opted to encourage TFSA holders to refer to My Account to obtain their contribution room, as it is continuously updated as new or amended records are processed.
In all cases, it continues to be important for individuals to track transactions completed since January of the current year, as this information will not be reflected on My Account until the following year once it is reported by financial institutions.
With regard to part (b), taxpayers who cannot access their TFSA contribution room information online can either call or write to the CRA to request a paper copy of their TFSA room statement or TFSA transaction summary.
With regard to parts (c) and (d), while the CRA’s service feedback system is a case management system that allows the CRA to track complaints submitted by Canadians for specific programs, it does not detail complaints that are specifically associated with the removal of the TFSA contribution room from the NOA. Therefore, it is not possible for the CRA to provide a breakdown by province, by federal riding boundaries or by communication medium to resolve complaints as information for the removal of TFSA contribution room from the NOA is not captured. For these reasons, the CRA is unable to provide a response in the manner requested.