Part 2: Module 2.2 Lesson 2 The Canada Revenue Agency

Question 1

cite the mission of the CRA

Answer 1

Administer tax, benefits and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians.

Question 2

describe the roles and responsibilities of the CRA

Answer 2

• supporting the administration and enforcement of program legislation;
• implementing agreements b/w the Gov of Canada or CRA and,
  - gov of a province,
  - aboriginal government or
  - other public body performing a function of government in Canada, to carry out an
  activity or administer a tax or program; and
• 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.

Question 3

explain the reporting structure of the CRA

Answer 3

Minister of National Revenue
- Board of Management
- Commissioner and Chief Executive Officer

Question 4

What is the CRA?

Answer 4

Canada Revenue Agency; administers tax laws for the Government of Canada and for most provinces and territories, and administers various social and economic benefit and incentive programs delivered through the tax system.

Question 5

CRAs role/responsibility for international trade?

Answer 5

responsible for the administration of tax programs for both imported and domestic goods; GST, HST, Excise Tax

Question 6

Who is responsible for the CRA? and under what legislation is this defined?

Answer 6

Minister of National Revenue, under the Canada Revenue Agency Act

Question 7

Who is the current minister of National Revenue?

Answer 7

Honourable Marie-Claude Bibeau.

Question 8

What are the 3 key elements of the CRA and their roles?

Answer 8

1. Minister of National Revenue: responsible for the CRA and for all its activities, including the administration and enforcement of program legislation such as the Income Tax Act and the Excise Tax Act.
2. Board of Management: overseeing the organization and management of the CRA, including the development of the Corporate Business Plan, and the management of policies related to resources, services, property, personnel, and contracts
3. Commissioner & Chief Executive Officer: one of the 15 members of the Board of Management, responsible for CRAs day - to - day operations

Question 9

Explain the Board of Management makeup and how it is appointed

Answer 9

15 members appointed by Governor in Council, 11 of which are nominated by the provinces/territories

Question 10

Module 2 Lesson 2 Summary

Answer 10

In this lesson, you learned that the CRA is responsible for the administration of tax programs for both imported and domestic goods.

Key points covered in Lesson 2 are:

the purpose of the CRA is to administer tax programs;
the CRA supports the administration and enforcement of program legislation; and
the CRA reports to the Minister of National Revenue.