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About the Report

Making a Difference for Canadians builds on last year's report discussing how the Canada Revenue Agency (CRA) contributes to the social and economic well-being of Canadians through the administration of taxes and benefits on behalf of federal, provincial, territorial, and First Nations governments.

The first section of the report provides information about the CRA. The section outlines our unique governance structure, provides information about our nationwide operations, and describes how we contribute to the quality of life of Canadians.

The second section introduces our approach to tax administration. It briefly highlights our strategies toward those who are willing to comply, those who do not always succeed in complying, and those who choose not to comply. It also outlines the factors that influence taxpayer behaviour, and describes our role in addressing this behaviour.

Sections three to five provide greater detail about our role in administering taxes and benefits. They explain how the CRA helps taxpayers meet their obligations, deters non-compliance, and enforces legislation. They also describe what we do to ensure eligible families and individuals receive timely and correct benefit payments.

The conclusion summarizes our tax compliance strategy and approach to benefits administration. It reaffirms our efforts to protect the revenue base and enable governments to provide programs and services, and our commitment to being a world leader in tax and benefits administration.

Spotlight on Benefits

While the primary focus of Making a Difference for Canadians is on the CRA's efforts to promote compliance with Canada's tax laws, throughout this report, you will see several Spotlight on Benefits boxes that provide details on the CRA's approach to benefits administration.

The CRA views tax and benefits administration as two facets of a single mission that contribute to the ongoing social and economic well-being of Canadians. The tax system assists Canadians on a societal level by ensuring governments have the funds necessary to finance their programs and services. The benefits system functions on an individual level, ensuring that Canadians receive their entitlements.

About the CRA--Who We Are

The CRA is the principal revenue collector in the country, and is responsible for distributing benefit payments to millions of Canadians each year. We also administer legislation on behalf of numerous federal, provincial, territorial, and First Nations clients. A large part of our work involves providing tax and benefit services for these clients (see Appendix B for a complete list of the programs and tax credits we administer on behalf of our clients).

In performing our functions, we strive to ensure that Canadians:

pay their taxes, thus ensuring that the tax base is protected;
receive their rightful share of entitlements; and
are provided with an impartial and timely review of contested decisions.

CRA Governance Structure

The Minister of National Revenue is responsible and accountable to Parliament for the CRA's administration of tax and benefit legislation.

A unique feature of our governance structure is the Board of Management. As set out in the Canada Revenue Agency Act, our Board is responsible for overseeing the organization and administration of the CRA, as well as the management of its resources, services, property, personnel, and contracts. The Commissioner serves as the chief executive officer of the CRA and is a member of the Board.

Operating Nationwide

The CRA is a large and dynamic organization--one of the largest employers in the federal public service--with a workforce of approximately 44,000 people during peak periods of the year.

We operate nationwide in more than 50 offices and centres (this includes tax services offices, tax centres, combined tax services offices and tax centres, call centres, and the Ottawa Technology Centre). Our offices and centres are divided among the following five regions with the location of regional headquarters in parentheses:

Pacific (Vancouver);
Prairie (Winnipeg);
Ontario (Mississauga);
Quebec (Montréal); and
Atlantic (Halifax).

Did you know?

Our tax services offices provide registration services, and are staffed with agents to answer questions and provide information about refunds, accounts, and assessment and reassessment notices.

Our tax centres process tax returns, benefit applications, elections and correspondence, and ensure that Canadians receive timely and accurate benefit payments.

The CRA interacts with more Canadians than any other government organization in Canada, and our operations have a significant impact on individuals and businesses.

We continue to be a leader in the administration of tax and benefits by focusing on:

continually ensuring that our services are efficient and effective;
being responsive to the needs of taxpayers, benefit recipients, and clients; and
maintaining public trust in the integrity of our program administration.

Contributing to the Quality of Life

A country's tax and benefit system plays a key role in supporting its citizens' quality of life. As the principal tax and benefit administrator in Canada, the CRA's role in this system is pivotal.

Why do Canadians Pay Taxes?

A well-functioning tax and benefit system is an essential part of a healthy economy, a sustainable public infrastructure, and a strong democracy.

The tax revenue we collect each year is either given back to taxpayers in the form of benefit payments or tax credits, or is provided to the federal, provincial, territorial, and First Nations governments on whose behalf we collect the tax revenue. They then use this tax revenue to finance programs and services for Canadians.

The CRA is responsible for administering, assessing, and collecting billions of dollars in taxes annually. The tax revenue we collect is used by our clients to fund the programs and services that contribute to the quality of life of Canadians.

We also assist families and children, low- and moderate-income households, and persons with disabilities. We use our federal infrastructure to deliver benefits, tax credits, and other services that support the economic and social well-being of Canadians, and the integrity of Canada's income security system.

Did you know?

In 2006-2007, we collected nearly $346 billion in revenue and issued more than 85 million benefit payments, totalling $16 billion, to more than 11 million recipients.

Individuals and businesses are obligated to support the tax system by paying their taxes. To help taxpayers understand their rights and obligations under the Canadian tax system, we provide them with comprehensive information and assistance.


Key CRA Activities
Tax	Benefits
Processing returns and payments Performing reviews and audits Collecting arrears Identifying non-compliance and prosecuting cases of tax evasion and tax fraud Providing taxpayers with a fair dispute resolution process Registering businesses, charities and deferred profit-sharing plans Issuing rulings on, and interpretations of, tax law Providing information products and services	Processing benefit applications and elections Increasing public awareness of benefit programs and tax credits Issuing timely and accurate benefit payments Making sure that eligible recipients receive the benefits and tax credits to which they are entitled through service, outreach, and validation and controls Providing information products and services