Canada Revenue Agency (CRA)

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Administers tax, benefits, and related programs for the Government of Canada and for most provinces and territories.

Services and information

Income tax

Personal, business, corporation, trust, and non-resident income tax, taxes for someone who died

Payments

How to send money to the CRA, receive your payments, options if you are unable to pay a debt

Tax credits and benefits for individuals

Payment dates, eligibility for children, caregivers, people with disabilities, workers and others

GST/HST

GST/HST accounts, collect and remit the tax, file a return, claim rebates, search the GST/HST registry

Payroll

Payroll accounts, deductions and contributions, information returns, and benefits and allowances

Business number

When and how to register for a business number, CRA program accounts, and other government programs

Charities and giving

How to register and run a charity, charities listings, and charitable tax credits

Savings and pension plans

Tax-free savings accounts, registered savings plans, pooled pension plans, and plan administration

Excise and specialty taxes

Duties, customs, charges, tax on underused housing, luxury items, digital services revenue

Scams and fraud

Protect yourself against scams, how to report scams, identity theft, or tax cheating

Support in difficult situations

Support in situations of abuse or disaster, CRA debts during financial hardship, past COVID-19 payments

Compliance and enforcement

Reporting obligations, debt collection, audits, tax relief, objections or appeals

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