12 What is the role of CRA?

Chandhar Arvind

The Canada Revenue Agency plays an important role as an administrator of the Canadian taxation system.

CRA keeps a check on payroll, GST/HST, income tax, excise tax/duties and business number registration

The CRA has the authority to audit any company, corporation or individual to ensure they are compliant with Canadian tax law.

Effectively, the CRA plays the role of tax police. They enforce tax law and can penalize or charge you (through tax reassessments); however, you can challenge them in court if you disagree with their claim.

Interactive content: (Author: Afeef Khan, June 2019)

Interactive content (Author: Satbir Brar, January 2020)

References and Resources:

March 2019

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Introductory Canadian Tax by Chandhar Arvind is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.

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