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'''The Canada Revenue Agency''' ('''CRA'''; French: ''Agence du revenu du Canada'') administers Canada’s federal tax laws and many benefit and credit programs. Reporting to the Minister of National Revenue, the CRA assesses and collects taxes under the '''Income Tax Act''' and '''Excise Tax Act''' (GST/HST), runs digital services for individuals and businesses, delivers income-tested benefits, and conducts compliance, audit, and criminal-investigation activities to protect the tax system.

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<div style="font-weight:700; color:#b91c1c; margin-bottom:6px;">At a glance — Canada Revenue Agency (CRA)</div>
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! style="text-align:left; width:45%; padding:4px 6px; vertical-align:top;" | Type
| style="padding:4px 6px; vertical-align:top;" | Federal agency (established under the '''Canada Revenue Agency Act''')
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! style="text-align:left; width:45%; padding:4px 6px; vertical-align:top;" | Core laws (examples)
| style="padding:4px 6px; vertical-align:top; overflow-wrap:anywhere;" | '''Income Tax Act''' • '''Excise Tax Act''' (GST/HST) • Excise Act/Customs Tariff (selected admin) • Charities registration under the ITA
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! style="text-align:left; width:45%; padding:4px 6px; vertical-align:top;" | Benefits & credits (examples)
| style="padding:4px 6px; vertical-align:top;" | Canada Child Benefit (CCB) • GST/HST credit • Disability tax credit (certificate) • Climate/other statutory credits (as legislated)
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! style="text-align:left; width:45%; padding:4px 6px; vertical-align:top;" | Digital services
| style="padding:4px 6px; vertical-align:top; overflow-wrap:anywhere;" | '''My Account''' • '''My Business Account''' • '''Represent a Client''' • NETFILE/EFILE • Auto-fill/Express NOA • Direct deposit & Online mail
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! style="text-align:left; width:45%; padding:4px 6px; vertical-align:top;" | Official site
| style="padding:4px 6px; vertical-align:top; overflow-wrap:anywhere;" | canada.ca/cra
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== What the CRA does ==
* '''Assess & collect taxes:''' Processes T1 (individual), T2 (corporate), T3 (trust) returns; administers payroll withholdings (CPP/QPP, EI, income tax), GST/HST returns/remittances, excise duties/taxes (select), and non-resident withholding/treaty relief.  
* '''Register & maintain business accounts:''' Issues the '''Business Number (BN)''' and program accounts such as '''RT''' (GST/HST), '''RP''' (payroll), '''RC''' (corporation income tax), and '''RM''' (import/export) in coordination with partners.  
* '''Deliver benefits & credits:''' Calculates and pays income-tested benefits and credits on behalf of Parliament and some provinces/territories.  
* '''Provide rulings & interpretations:''' Technical guidance, advance rulings, and publications for taxpayers and representatives.  
* '''Compliance & enforcement:''' Risk-based audits, reviews, collections, aggressive tax planning programs, and the Criminal Investigations Program for cases of tax evasion or fraud; information-sharing with domestic and treaty partners in accordance with law.  
* '''Charities Directorate:''' Registers and regulates charities under the Income Tax Act and publishes the charities list and compliance policies.  
* '''Service & education:''' Outreach to small businesses and community organizations; online calculators, guides, and seminars.

== Filing, payment, and objections ==
* '''Filing & payment:''' Electronic filing via NETFILE (individuals) or EFILE (tax practitioners); online payments, pre-authorized debits, and instalments; electronic T-slips (T4, T5, etc.) and information returns.  
* '''Assessments & reassessments:''' Notices of assessment (NOA) and reassessment explain results, balances, and interest/penalties.  
* '''Objections & appeals:''' File a '''Notice of Objection''' to the CRA’s Appeals Branch within statutory timelines. Further appeal is to the Tax Court of Canada, then to the Federal Court of Appeal and the Supreme Court of Canada on points of law.  
* '''Taxpayer relief:''' The CRA may cancel/waive penalties and interest in limited circumstances (extraordinary events, CRA errors, financial hardship).

== International tax & transparency ==
The CRA administers tax treaties, information-exchange agreements, and cross-border reporting (e.g., T1135 foreign income verification, FATCA/CRS frameworks). Specialized programs address transfer pricing, permanent establishment, and offshore compliance.

== Credits, deductions, and incentives (examples) ==
* Personal amounts, childcare expenses, tuition/education amounts, medical expenses, disability tax credit, and savings vehicles (RRSP, TFSA—registration and reporting with financial institutions).  
* Business incentives and sectoral credits operate through the tax system, such as the '''SR&ED''' investment tax credit and film/media incentives (where legislated).

== Security, privacy, and scams ==
CRA systems protect taxpayer information through multi-factor authentication, device registration, and monitoring. The CRA warns about phishing and scam calls; taxpayers can verify communications in their online accounts and never share one-time codes with callers.

== Working with representatives ==
Authorized representatives (tax professionals) access accounts via '''Represent a Client''' using a RepID or groupID and a signed authorization. Taxpayers can grant or revoke access at any time.

== See also ==
* [[Economy of Canada]] • [[Statistics Canada]] • [[Payments Canada]]  
* [[Employment and Social Development Canada]] • [[Service Canada]] • [[Bank of Canada]]  
* [[Taxation in Canada]] (if created) • [[Charities in Canada]] (if created)

== External links (official) ==
* Canada Revenue Agency — Home: https://www.canada.ca/en/revenue-agency.html  
* My Account / My Business Account / Represent a Client: https://www.canada.ca/cra-accounts  
* Charities — List and guidance: https://www.canada.ca/en/revenue-agency/services/charities-giving.html  
* Benefits & credits overview: https://www.canada.ca/en/revenue-agency/services/child-family-benefits.html

[[Category:Government of Canada agencies]]
[[Category:Taxation in Canada]]
[[Category:Economy of Canada]]
[[Category:Public administration in Canada]]