Ministry of Transportation
Provincial Highways
Management Division
Qualification Control Section
2nd Floor, 301 St Paul Street
St. Catharines, Ontario L2R 7R4
Tel: 905-704-2146
Fax: 905-704-2855 / Ministère des Transports
Division de la gestion
des routes provinciales
Section du contrôle des qualifications
2 eétage 301 rue St. Paul
St. Catharines, Ontario L2R 7R4
Tél: 905-704-2146
Téléc: 905-704-2855 /

Attention:Service Provider’s RAQS Key Contact

SUBJECT:Instructions for SeekingTax Compliance

As a Ministry of Transportation RAQS-registered Engineering Service Provider, you are required to ensure that your company is in compliance with your provincial tax obligations, whether administered by the Ontario Ministry of Finance (MOF) or by the Canada Revenue Agency (CRA).This is a requirement of your on-going RAQS Registration and Qualification for MTO Planning, Engineering and Construction Administration assignment opportunities.

A Service Provider is required to obtain a tax compliance check only once per year as part of their ongoing MTO RAQS qualification. A Service Provider that is found to be non-compliant will have their registration status updated to ‘Not Approved’ and be unable to bid on MTO assignments, until the tax obligations have been resolved.

The steps to seek provincial tax compliance are outlined below. The Ministryanticipates that Service Providers should be able to complete all steps within 15 business days.

Step 1. Download and complete the Tax Compliance Declaration Form posted on RAQS public website, The form is available at the bottom of the Notice to Service Providers (May 25, 2015) titled “Update to the Tender Contract Tax Compliance (TCTC) Program”. Each company must declare to MTO if they are, or are not, a corporation subject to Ontario corporate tax under the Taxation Act, 2007 (Ontario).
Step 2. Fax or emailthe completed declaration form to the MTO RAQS Help Desk. The fax number is (905) 704-2855 - email address is . Once MTO receives the declaration form, we will contact the MOF on behalf of the Service Provider to initiate the process for provincial taxes that are provincially administered by MOF.
Step 3.(To be completed immediately after Step 2) Service Providers that self-identify as a corporation subject to Ontario corporate tax,are required to contact CRA to request a Filing and Balance Confirmation (FBC) letter to confirm their tax compliance for provincial taxes that are federally administered. Service Providers mustcontact CRA directly at 1-855-451-6095 or (902) 724-7669 to request the FBC letter. The CRA voice mail box is monitored during regular business hours, 9am-5pm. However, if the voice mailbox is full, you will be unable to leave a message. Please contact CRA again later that day, or the following business day.
Step 4. Once the Service Provider receives their FBC letter by mail from CRA they must submit it to MOF by email to. The FBC letter must be received by MOF within 15 business daysfrom the date the Service Provider faxed or emailed the tax declaration form to MTO.In the Subject Line of the email include the following ‘RAQS-MTO (insert legal name of ServiceProvider) FBC Letter’.

As tax compliance checks are completed, MOF will provide MTO with the results of your company’s tax compliance status. MTO will then inform you of the results and the Service Provider is to create a new CRF and submit it for approval to the ministry.

Additional Information

For MTO specific inquiries, please contact the RAQS Help Desk:

Phone: 1-855-327-6780

Email: