I've gone through this before and you have to have verification from Canada Post if Revenue Canada confirms that they have sent the cheque and that you should have received it. If Canada Post loses it, you must show that they have lost it in order to have it reissued. This is why they are pushing direct deposit so heavily since its a clerical headache trying to get it sorted out when a cheque is lost.
As with most corporations, once its in the hands of Canada Post, they are no longer responsible for it. If you don't receive it, its up to you to prove that Canada Post did not deliver it. Once that has been satisfied, then they will deal with issuing a new one.
If every place just re-issued a cheque because you said you didn't get it without some sort of confirmation from Canada Post that it wasn't delivered, they would be out a lot of money.
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