Skip to content | Skip to institutional links

Common menu bar links

Institutional links

Appendix B – Client Programs and Income Tax Credits Administered by the CRA

Federal Programs delivered by the CRA as of April 1, 2007


Federal Organization	Program Description
Agriculture and Agri-Food Canada	Administrative services for the Canadian Agricultural Income Stabilization (CAIS) Program, formerly known as the Net Income Stabilization Account (NISA) Program; audit activities in support of the CAIS Program; and release of information in support of the Farm Income Protection Act and the Income Tax Act. Refund Set-Off
Atlantic Canada Opportunities Agency	Refund Set-Off
Bank of Canada	Refund Set-Off
Business Development Bank of Canada	Refund Set-Off
Canada Border Services Agency	Provision of information technology services and other corporate services, and joint delivery of programs.
Canada Economic Development	Refund-Set-Off
Canada Mortgage and Housing Corporation	Refund Set-Off
Canadian Heritage and the Canadian Cultural Property Export Review Board	Canadian content audits of Canadian film or video productions for which an application for certification has been submitted to Canadian Heritage.
Canadian International Development Agency	Refund Set-Off
Canadian Transportation Agency	Refund Set-Off
Citizenship and Immigration Canada	Delegation of collection powers to CRA for recovering outstanding sponsorship debts. Refund Set-Off
Department of Foreign Affairs and International Trade Canada	Refund Set-Off
Department of Justice Canada	Release of taxpayer information and of garnishable moneys payable by the CRA to Justice for purposes of the Family Orders and Agreements Enforcement Assistance Act. Joint project to expeditiously resolve all outstanding Federal Sales Tax and Excise Tax appeals in the Federal Court of Canada and the Canadian Trade Tribunal. Refund Set-Off
Department of National Defence	Refund Set-Off
Enterprise Cape Breton	Refund Set-Off
Fisheries and Oceans Canada	Refund Set-Off
Human Resources and Social Development Canada	The CRA administers Part I of the Canada Pension Plan and Parts IV and VII of the Employment Insurance Act. HRSDC has overall financial responsibility. Delivery of Universal Child Care Benefit Program Collection of student loans Refund Set-Off
Industry Canada	Refund Set-Off
National Capital Commission (NCC)	Refund Set-Off
Public Prosecution Service of Canada	Refund Set-Off
Public Safety and Emergency Preparedness Canada	Refund Set-Off
Public Works and Government Services Canada (PWGSC)	The CRA and PWGSC exchange business registration information for the purposes of the Supplier Registration Information (SRI) Service. The SRI is linked to the CRA's National Business Registry system for the purpose of assigning a Procurement Business Number to eligible clients. Refund Set-Off
Royal Canadian Mounted Police	Interchange Assignment of CRA employees, and the cooperation and information sharing between the CRA and the RCMP, in the Integrated Proceeds of Crime/Proceeds of Crime units within the RCMP. Refund Set-Off
Transport Canada	Refund Set-Off
Treasury Board of Canada Secretariat	Government Security Policy
Veterans Affairs	Refund Set-Off
Western Economic Diversification Canada	Refund Set-Off

Provincial and Territorial Programs and Income Tax Credits Administered by the CRA as of April 1, 2007


Alberta
Programs	Tax Credits
Individual income tax Alberta Family Employment Tax Credit Alberta 2005 Resource Rebate (completed by the end of 2007) Harmonization of pension annual information returns and data processing Refund Set-Off Program	Adoption expenses tax credit Capital gains refund to a mutual fund trust or corporation Political contribution tax credit Provincial foreign tax credit Royalty tax rebate


British Columbia
Programs	Tax Credits
Individual income tax Corporate income tax BC Family Bonus and Earned Income Benefit Business Entity Information exchange arrangements concerning reciprocal compliance activities Agreement that the CRA may make block payments, monthly, to the Public Trustee with respect to individuals under the stewardship of the B.C. Public Trustee Harmonization of pension annual information returns and data processing Refund Set-Off Program	Adoption expenses tax credit Basic tax credit BC tax reduction credit Book publishing tax credit Capital gains refund to a mutual fund trust or corporation Digital animation or visual effects tax credit Employee share ownership plan tax credit Film and television tax credit Logging tax credit Manufacturing and processing investment tax credit Mining exploration tax credit	Mining flow-through share tax credit Political contribution tax credit Production services tax credit Provincial foreign tax credit Qualifying environmental tax credit Regional tax credit Regional production services tax credit Sales tax credit Scientific research and experimental development tax credit Training tax credit Two-year tax holiday for new small businesses Venture capital tax credit


Manitoba
Programs	Tax Credits
Individual income tax Corporate income tax Harmonization of pension annual information returns and data processing Refund Set-Off Program	Adoption expenses tax credit Capital gains refund to a mutual trust or corporation Children's fitness tax credit Co-operative education tax credit Co-operative graduates hiring incentive tax credit Community enterprise development tax credit Education property tax credit Equity tax credit Family tax reduction Film and video production tax credit	Labour-sponsored funds tax credit Manufacturing investment tax credit Manufacturing and processing tax credit Mineral exploration tax credit Odour control tax credit Personal tax credit Political contribution tax credit Provincial foreign tax credit Research and development tax credit School tax credit for homeowners Tuition fee income tax rebate


New Brunswick
Programs	Tax Credits
Individual income tax Corporate income tax Harmonized sales tax New Brunswick Child Tax Benefit and Working Income Supplement Consolidated payments to the Public Trustee for Trustee clients Harmonization of pension annual information returns and data processing	Capital gains refund to a mutual trust or corporation Film tax credit Labour-sponsored venture capital fund tax credit Low-income tax reduction Political contribution tax credit Provincial foreign tax credit Research and development tax credit (non-refundable) Research and development tax credit (refundable) Small business investor tax credit


Newfoundland and Labrador
Programs	Tax Credits
Individual income tax Corporate income tax Harmonized sales tax Newfoundland and Labrador Child Benefit Mother Baby Nutritional Supplement Collection of defaulted Canada – Newfoundland and Labrador integrated student loans Harmonization of pension annual information returns and data processing Newfoundland and Labrador Senior's Benefit Refund Set-Off Program	Adoption expenses tax credit Capital gains refund to a mutual fund trust or corporation Direct equity tax credit Film and video industry tax credit Labour-sponsored venture capital tax credit Low income tax reduction Manufacturing and processing profits tax credit Newfoundland Harmonized Sales Tax Credit Political contribution tax credit Provincial foreign tax credit Scientific research and experimental development tax credit Small business corporate income tax holiday


Northwest Territories
Programs	Tax Credits
Individual income tax Corporate income tax Northwest Territories Child Benefit and Territorial Workers Supplement Refund Set-Off Program	Capital gains refund to a mutual trust or corporation credit Cost-of-living tax credit Investment tax credit Political contribution tax credit Risk capital investment tax credit Territorial foreign tax credit


Nova Scotia
Programs	Tax Credits
Individual income tax Corporate income tax Harmonized sales tax Nova Scotia Child Benefit The auditing of books and records of licensed fish buyers for provincial purposes Partnership to provide Business Number; exchange registration information; payroll and explore other opportunities for cooperation and collaboration Refund Set-Off Program	Capital gains refund to a mutual fund trust or corporation Corporate tax reduction for new small businesses Energy efficiency tax credit Equity tax credit Film tax credit Investment tax credit ISO 9000 certification tax credit Labour-sponsored venture capital tax credit Low income tax reduction Manufacturing and processing investment tax credit Nova Scotia young children tax credit Political contribution tax credit Post-secondary graduate tax credit Prospectus tax credit Provincial foreign tax credit Research and development tax credit Sport and recreational expenses tax credit


Nunavut
Programs	Tax Credits
Individual income tax Nunavut Child Benefit and Territorial Worker's Supplement	Capital gains refund to a mutual fund trust or corporation Cost-of-living tax credit Investment tax credit Political contribution tax credit Territorial foreign tax credit Risk capital investment tax credit Young children tax credit


Ontario
Programs	Tax Credits
Individual income tax Agreement to increase the level of validation coverage for the Ontario Property Tax Credit claims to 5% annually Administer and implement the Ontario Home Electricity Relief program Partnership to provide Business Number; exchange registration information; payroll and explore other opportunities for cooperation and collaboration Agreement with respect to integrated registration for business provided through the joint registration/change systems Agreement to administer the Ontario Health Premium Harmonization of pension annual information returns and data processing Refund Set-Off Program	Adoption expenses tax credit Apprenticeship training tax credit Cooperative education tax credit Environmental trust tax credit Labour-sponsored investment fund and employee ownership tax credit Ontario focused flow-through share tax credit Ontario tax reduction Political contribution tax credit Property and sales tax credits Provincial foreign tax credit


Prince Edward Island
Programs	Tax Credits
Individual income tax Corporate income tax	Capital gains refund to a mutual fund trust or corporation Corporate investment tax credit Labour-sponsored venture capital corporation tax credit Low income tax reduction	Manufacturing and processing profits tax credit Political contribution tax credit Provincial foreign tax credit Teacher school supply tax credit


Québec
The Government of Quebec is the only provincial government that collects both its own personal and corporate income taxes. To avoid duplication and lessen the burden on taxpayers, CRA employees in the Quebec Region work closely with the Ministère du revenu du Québec by conducting joint information sessions, creating joint working groups, carrying out community visits together, co-producing public awareness campaigns, and performing joint training sessions.


Saskatchewan
Programs	Tax Credits
Individual income tax Corporate income tax Saskatchewan Child Benefit Saskatchewan Sales Tax Credit Collection of defaulted Canada – Saskatchewan integrated student loans Harmonization of pension annual information returns and data processing Refund Set-Off Program	Capital gains refund to a mutual fund trust or corporation Dependent child tax credit Employees' tool tax credit Film employment tax credit Graduate tax exemption Labour-sponsored venture capital tax credit Manufacturing and processing investment tax credit Manufacturing and processing profits tax reduction Manufacturing and processing tax credit	Political contribution tax credit Provincial foreign tax credit Qualifying environmental trust tax credit Research and development tax credit Royalty tax rebate Saskatchewan farm and small business capital gains tax credit Senior supplementary credit


Yukon
Programs	Tax Credits
Individual income tax Corporate income tax Yukon Child Benefit	Capital gains refund to a mutual fund trust or corporation Fireweed fund tax credit Low-income family tax credit Manufacturing and processing profits tax credit Mineral exploration tax credit	Political contribution tax credit Research and development tax credit Small business investment tax credit Territorial foreign tax credit Yukon First Nations income tax credit

First Nations Government Programs Administered by the CRA as of April 1, 2007


First Nations Government	Program Description
Champagne and Aishihik First Nation, YK	Collection of personal income taxes Collection of First Nations GST
Little Salmon/Carmacks First Nation, YK	Collection of personal income taxes Collection of First Nations GST
Nacho Nyak Dun First Nation, YK	Collection of personal income taxes Collection of First Nations GST
Selkirk First Nation, YK	Collection of personal income taxes Collection of First Nations GST
Teslin Tlingit Council, YK	Collection of personal income taxes Collection of First Nations GST
Tr'ondek Hwech'in First Nation, YK	Collection of personal income taxes Collection of First Nations GST
Vuntut Gwitchin First Nation, YK	Collection of personal income taxes Collection of First Nations GST
Ta'an Kwach'an Council, YK	Collection of personal income taxes Collection of First Nations GST
Kluane First Nation, YK	Collection of personal income taxes Collection of First Nations GST
Tlicho First Nation, NWT	Collection of personal income taxes Collection of First Nations GST
Nunatsiavut government (Labrador Inuit Association), Newfoundland and Labrador	Collection of personal income taxes
Adams Lake First Nation, BC	Collection of First Nations Sales Tax
Buffalo Point First Nation, MB	Collection of First Nations Sales Tax
Chemainus First Nation, BC	Collection of First Nations Sales Tax
Cowichan First Nation, BC	Collection of First Nations Sales Tax
Kamloops First Nation, BC	Collection of First Nations Sales Tax
Shuswap First Nation, BC	Collection of First Nations Sales Tax
Sliammon First Nation, BC	Collection of First Nations Sales Tax
Tzeachten First Nation, BC	Collection of First Nations Sales Tax
Westbank First Nation, BC	Collection of First Nations Sales Tax
Whitecap Dakota First Nation, SK	Collection of First Nations Sales Tax

Common menu bar links

Institutional links

About the CRA

Making a Difference for Canadians

Appendix B – Client Programs and Income Tax Credits Administered by the CRA

Federal Programs delivered by the CRA as of April 1, 2007

Provincial and Territorial Programs and Income Tax Credits Administered by the CRA as of April 1, 2007

First Nations Government Programs Administered by the CRA as of April 1, 2007