The CRA and a Demand to File Notice
This is a notice that the CRA delivers to those individuals and businesses that need to pay back taxes for a specified period within the notice. Once this notice has been received it must be honoured by law. Accordingly, this notice is only sent out to businesses and individuals that have missed paying their taxes, for whatever reason.
When this notice arrives in your mailbox it is time to seek the help of a professional accountant. This way the accountant can help you understand the guidelines that cover back taxes and the associated penalties. In addition, a professional accountant will understand the present tax laws and any changes to long standing laws pertaining to back taxes and so on.