CRA Annual Report to Parliament 2011-2012 (PDF - Agence du ...

Notes to the Financial Statements – Agency Activities
1. Authority and objectives
The Canada Revenue Agency (CRA) is an agent of Her Majesty in right of Canada under the Canada Revenue Agency Act. The
CRA is a departmental corporation named in Schedule II of the Financial Administration Act and reports to Parliament through
the Minister of National Revenue.
The mandate of the CRA is to support the administration and enforcement of tax legislation and other related legislation. The
CRA provides support, advice, and services by:
(a) supporting the administration and enforcement of program legislation;
(b) implementing agreements between the Government of Canada or the CRA and the government of a province, territory
or other public body performing a function of government in Canada to carry out an activity or administer a tax or
program;
(c) implementing agreements or arrangements between the CRA and departments or agencies of the Government of
Canada to carry out an activity or administer a program; and
(d) implementing agreements between the Government of Canada and First Nations governments to administer a tax.
The CRA collects revenues, including income and sales taxes and employment insurance premiums, administers tax
legislation, delivers a number of social benefit programs to Canadians for the federal, provincial, territorial, and First Nations
governments, and collects amounts, including Canada Pension Plan contributions, for other groups or organizations. It is
responsible for administering and enforcing the following acts or parts of acts: the Air Travellers Security Charge Act, the
Canada Revenue Agency Act, the Children’s Special Allowances Act, Part V.1 of the Customs Act, section 2 of the Energy Costs
Assistance Measures Act, the Excise Act, the Excise Tax Act (including the goods and services tax (GST) and the harmonized sales
tax (HST) except for GST/HST on imported goods), the Excise Act, 2001, the Income Tax Act, the Softwood Lumber Products
Export Charge Act, 2006, the Universal Child Care Benefit Act, and others including various provincial acts.
In delivering its mandate, the CRA operates under the following program activities:
(a) Internal services: Provides internal services across the CRA, such as human resources management, financial
management and information technology, to support the needs of programs and corporate obligations;
(b) Reporting compliance: Verifies complete and accurate disclosure by taxpayers of all required information to establish tax
liabilities;
(c) Accounts receivable and returns compliance: Identifies and addresses non-compliance with taxpayer filing and
remittance requirements;
(d) Assessment of returns and payment processing: Processes and validates taxpayer returns; registers, establishes, and
maintains taxpayer accounts; and, receives payments;
(e) Taxpayer and business assistance: Assists taxpayers in meeting their obligations under the self-assessment;
(f ) Appeals: Provides a dispute resolution process for taxpayers who disagree with decisions taken by the CRA;
(g) Benefit programs: Provides Canadians certain income-based benefits, credits and other services on behalf of federal,
provincial (except Québec), and territorial governments;
(h) Taxpayers’ Ombudsman: Addresses requests for reviews made by taxpayers and benefit recipients with respect to
service matters.
ANNUAL REPORT
2011-2012
CANADA REVENUE AGENCY