Raison d'être, mandate, and role
Raison d'être
The Minister of National Revenue is responsible for the Canada Revenue Agency (CRA). The CRA administers tax, benefits and related programs, and ensures compliance on behalf of governments across Canada. The CRA collects the revenues governments need to deliver essential services to Canadians. The CRA processes hundreds of billions of dollars in taxes and issues billions of dollars in benefit and credit payments annually.
The CRA's mandate is to make sure Canadians:
- pay their required share of taxes
- receive their rightful share of benefits
- get an impartial review of the decisions they contest
Mandate and role
In fulfilling its core responsibilities, the CRA administers the Income Tax Act, the Excise Tax Act, and the Excise Act; collects taxes on behalf of provinces and territories; and collects non-tax debts for the federal government and administers legislation relating to the Canada Pension Plan and the employment insurance program.
Service
The CRA provides taxpayers with the accurate and timely information they need to comply with Canada's tax laws through Canada.caii, call centres, publications, and technical interpretations and rulings. The Agency also assesses and processes tax returns and payments for individuals and businesses as quickly and accurately as possible. The CRA strives to provide a fair and impartial redress process to resolve disputes and requests for relief arising from decisions the CRA has made. If taxpayers are not satisfied with the outcome of this process, they can appeal to the courts.
Compliance
The CRA identifies, addresses, and deters non-compliance with Canada's tax laws and undertakes audits and criminal investigations at the domestic and international levels. It helps to resolve tax debt and works with international partners to adopt strategies to combat aggressive tax avoidance.
Benefits
The CRA administers a range of ongoing benefits and one-time payment programs for the provinces and territories and the federal government, such as the Canada child benefit, and the goods and services tax/harmonized sales tax credit. The Agency strives to make sure that the right benefit payment goes to the right individual at the right time, and gives recipients accessible information and timely responses to their enquiries.
Long description
This banner heading, embedding small images of the faces of Canadians in the text, provides the title of the piece on the page - 100 Years of Income Tax.
1917, a year which marked the 50th anniversary of Confederation, was an eventful year in Canadian history. Three years into the First World War, Canadian troops demonstrated their courage and tenacity, and their military acumen, in the battle of Vimy Ridge (April 9th–12th). Later in the year, on December 6th, Canadians at home displayed their own resolve and valour in responding to the death and destruction that overwhelmed Halifax as a result of the largest human-made explosion prior to the detonation of the first atomic bombs in 1945.
1917 was also the year taxation on income was introduced in Canada. Although some provinces had already imposed a tax on income, the Income War Tax Act of 1917 represented "a new departure in Canadian methods of raising money for federal purposes."
Originally implemented to finance Canada’s war effort, income tax today – together with other taxes such as the GST/HST – supports numerous government programs and contributes to the economic and social well-being of all Canadians.Income tax helps pay for our health care, for infrastructure and regional development, assistance to farmers and other food producers, benefits to seniors and children, national defence and public safety, foreign aid, and student assistance programs.
In marking the 100th anniversary of the introduction of income tax in Canada, it is worth reflecting on the extent to which it has given Canada a secure economic and social foundation and provided Canadians with an enviable standard of living and a high quality of life.
For more general information about the CRA, see the "Supplementary information" section of this report. For more information on the CRA's organizational mandate letter commitments, see the Minister's mandate letter iii.
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