Canada Revenue Agency
www.cra.gc.ca
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Chapter 1 - General Information
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Finding information on the Web
You can find business‑related information online, and search by topics. Go to Business. You can get copies of the guides and forms mentioned in this publication by going to Forms and publications or by calling 1‑800‑959‑2221.
For more information, see the list of frequently used Web sites for small businesses.
If after reading this guide or searching our Web site, you need more information about businesses or professional activities, call 1‑800‑959‑5525.
For more general information on starting a business, see Canada Business (Services for Entrepreneurs) where you will find information from the federal, provincial, and territorial governments, as well as many other sources.
About the CRA
The CRA is the federal government agency responsible for administering tax laws for the Government of Canada and for most provinces and territories, and delivering various social and economic benefit and incentive programs through the tax system.
It collects federal, provincial, and territorial individual income taxes (except in Quebec).
It administers and collects the GST/HST (except in Quebec), the Air Travellers Security Charge, the Softwood Lumber Products Export Charge, Canada Pension Plan (CPP) contributions, Employment Insurance premiums (EI), excise duties on alcohol and tobacco products, excise taxes on gasoline and fuel‑inefficient vehicles, and a tax on insurance premiums (other than marine).
It administers federal, provincial, and territorial corporate income taxes for all provinces and territories except Alberta and Quebec.
The CRA also administers Canada’s international tax agreements with other countries. We therefore have a key role in helping Canadian business and industry compete in world markets by ensuring they have a fair environment in which to trade.
It is committed to helping small businesses in Canada. It recognizes that, as entrepreneurs, you are very busy making your business profitable. You may not always have the time, expertise, or inclination to do it all yourself. In some circumstances, you probably consult with professionals, such as lawyers, accountants, or customs brokers, to help you with your business. While these individuals are professionals and will help you, you are the one who is ultimately responsible for the actions of your business. You need to stay informed so that you can work in partnership with the professionals you hire and with the CRA.
Your responsibilities are found in the following laws (of Canada):
- Income Tax Act (Canada);
- Income Tax Act (provincial and territorial);
- Excise Tax Act;
- Excise Act;
- Excise Act, 2001;
- Air Travellers Security Charge Act; and
- Softwood Lumber Products Export Charge Act, 2006.
The CRA’s function is to administer the law; it is the Department of Finance Canada that plans the Government of Canada’s fiscal and tax policy.
When the Minister of Finance introduces a budget, it includes proposed amendments to existing legislation. The Department of Finance Canada then issues budget documents to explain the reasons behind the changes to the legislation. The amendments proposed in the Budget Bill must be debated and approved by the House of Commons and considered by the Senate. The Bill becomes law when Royal Assent is given by the Governor General.
