12 What is the role of CRA?

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

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:

• Article – “Canada Revenue Agency” (Author: Government of Canada) 
• Video – “What is the PPCS’s role in a CRA criminal investigation?” (Author: Canada Revenue Agency)
• Competency Map: 6.1.1

March 2019

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