Canada Revenue Agency (CRA)
The Canada Revenue Agency (CRA) is the federal agency that manages and administers tax matters on behalf of the federal government including income tax, Goods & Services Tax (GST), Harmonized Sales Tax (HST), and customs duties. The CRA also manages and administers the collection of income tax and HST for the provincial and territorial governments. As exceptions, Alberta and Québec administer their own provincial corporate taxes, and Québec also administers its personal income tax.
The CRA publishes forms and guides and issues various technical interpretations including income tax folios, interpretation bulletins, and information circulars. The CRA also provides advance tax rulings that taxpayers can use before implementing a transaction that might otherwise give rise to a reassessment. For further information, see the CRA’s website.