[updated Mar. 9, 2020] With tax season upon us you should be extremely cautious if you receive a text, email, letter or phone call from someone claiming to be from the Canada Revenue Agency (CRA). They may tell you that you are entitled to a refund, owe money, or claim that your return is missing information – all in an attempt to get you to disclose sensitive, personal information such as social insurance, credit card, passport or bank account numbers. Further, they may also threaten you with legal action or jail if you don't pay a certain amount.
The CRA has posted a very thorough and informative page, Protect Yourself Against Fraud, that details how to recognize a scam and the various scam types, and also provides specifics about what you can expect if the CRA legitimately contacts you.
If you have questions or concerns regarding CRA scams or other types of phishing, send email to email@example.com.