Residency, filing deadlines, interest and penalties
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.
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
Author: Satbir Brar, January 2020
References and Resources
March 2019
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