What to do when Canada Revenue Agency (CRA) violates Income Tax Act Subsection 220(4.5) and owes non-resident tax refund ?
I am a Canadian non-resident. I filed Form T1244, Election, Under Subsection 220(4.5) of the Canadian Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property. I have paid the taxes on all the properties disposed of. But CRA kept sending me tax bills on undisposed of property and has not paid me some refunds for over-withheld Part XIII non-resident tax. I have written two letters to the Commissioner of Revenue since July 2022, but CRA has not replied to my complaint and has not paid me the tax refunds. Where can I get help ?