2.16 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
- 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.
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References and Resources:
“What is the role of CRA?” from Introductory Canadian Tax Copyright © 2021 by Chandhar Arvind is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.
