compliance

docs/build/html/2_compliance.html

@@ -44,6 +44,39 @@
 <h1><span class="section-number">2. </span>PAYROLL COMPLIANCE<a class="headerlink" href="#payroll-compliance" title="Link to this heading">¶</a></h1>
 <section id="the-canada-revenue-agency">
 <h2><span class="section-number">2.1. </span>The Canada Revenue Agency<a class="headerlink" href="#the-canada-revenue-agency" title="Link to this heading">¶</a></h2>
+<p>The Canada Revenue Agency (CRA) is a federal government agency that manages the
+following business lines for the federal government: Tax Services and Benefit Programs.
+The Tax Services business line assists over 25 million individuals, businesses, trusts, and
+organizations to meet their obligations under the tax system. Each year, the CRA collects
+approximately $324 billion in gross taxes and excise duties on behalf of the federal and
+provincial governments - the equivalent of about $1.2 billion every working day. The CRA’s
+mission is to promote compliance with Canada’s tax legislation and regulations through
+communication, quality service, and responsible enforcement, thereby contributing to the
+economic and social well-being of Canadians.</p>
+<p>From this mission comes the CRA’s mandate to:</p>
+<blockquote>
+<div><ul class="simple">
+<li><p>collect revenues and administer tax laws for the federal government and for most provinces and territories</p></li>
+<li><p>deliver various social and economic benefit incentive programs to Canadians</p></li>
+</ul>
+</div></blockquote>
+<p>The CRA tracks the success of the first part of its mandate by measuring compliance in the following areas:</p>
+<blockquote>
+<div><ul class="simple">
+<li><p><strong>Filing:</strong> the CRA’s goal is to have over 90% of individual and corporate income tax and registered business’ goods and services tax/harmonized sales tax (GST/HST) returns filed on time.</p></li>
+<li><p><strong>Registration:</strong> the CRA measures its success in this area by ensuring that the majority of all known businesses are registered for various programs including corporate income tax, GST/HST, payroll deductions, and import/export accounts.</p></li>
+<li><p><strong>Remittance:</strong> the CRA’s goal is to have over 90% of individual and corporate tax filers pay their taxes on time.</p></li>
+<li><p><strong>Reporting:</strong> the CRA measures reporting compliance through the information it receives on tax documents, for example, the T4 and T4A information slips.</p></li>
+</ul>
+</div></blockquote>
+<p>The CRA’s program responsibilities that are specifically related to payroll include the administration of:</p>
+<blockquote>
+<div><ul class="simple">
+<li><p>the Canada Pension Plan (CPP) (shared responsibility with Employment and Social Development Canada and Service Canada)</p></li>
+<li><p>Employment Insurance (EI) (shared responsibility with Employment and Social Development Canada and Service Canada)</p></li>
+<li><p>Income Tax</p></li>
+</ul>
+</div></blockquote>
 <section id="canada-pension-plan-cpp">
 <h3><span class="section-number">2.1.1. </span>Canada Pension Plan (CPP)<a class="headerlink" href="#canada-pension-plan-cpp" title="Link to this heading">¶</a></h3>
 </section>

docs/build/html/_sources/2_compliance.rst.txt

@@ -5,6 +5,40 @@ PAYROLL COMPLIANCE
 The Canada Revenue Agency
 ~~~~~~~~~~~~~~~~~~~~~~~~~~~
 
+The Canada Revenue Agency (CRA) is a federal government agency that manages the
+following business lines for the federal government: Tax Services and Benefit Programs.
+The Tax Services business line assists over 25 million individuals, businesses, trusts, and
+organizations to meet their obligations under the tax system. Each year, the CRA collects
+approximately $324 billion in gross taxes and excise duties on behalf of the federal and
+provincial governments - the equivalent of about $1.2 billion every working day. The CRA's
+mission is to promote compliance with Canada's tax legislation and regulations through
+communication, quality service, and responsible enforcement, thereby contributing to the
+economic and social well-being of Canadians.
+
+From this mission comes the CRA's mandate to:
+
+  - collect revenues and administer tax laws for the federal government and for most provinces and territories
+
+  - deliver various social and economic benefit incentive programs to Canadians
+
+The CRA tracks the success of the first part of its mandate by measuring compliance in the following areas:
+
+  - **Filing:** the CRA's goal is to have over 90% of individual and corporate income tax and registered business' goods and services tax/harmonized sales tax (GST/HST) returns filed on time.
+
+  - **Registration:** the CRA measures its success in this area by ensuring that the majority of all known businesses are registered for various programs including corporate income tax, GST/HST, payroll deductions, and import/export accounts.
+
+  - **Remittance:** the CRA's goal is to have over 90% of individual and corporate tax filers pay their taxes on time.
+
+  - **Reporting:** the CRA measures reporting compliance through the information it receives on tax documents, for example, the T4 and T4A information slips.
+
+The CRA's program responsibilities that are specifically related to payroll include the administration of:
+
+  - the Canada Pension Plan (CPP) (shared responsibility with Employment and Social Development Canada and Service Canada)
+
+  - Employment Insurance (EI) (shared responsibility with Employment and Social Development Canada and Service Canada)
+
+  - Income Tax
+
 Canada Pension Plan (CPP)
 --------------------------
 

docs/build/simplepdf/.buildinfo

@@ -1,4 +1,4 @@
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 # This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
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+config: 964fc1abb37af7a25f2e5856e07502e3
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docs/build/simplepdf/index.html

@@ -1373,6 +1373,101 @@ efficiently.
             ¶
            </a>
           </h3>
+          <p>
+           The Canada Revenue Agency (CRA) is a federal government agency that manages the
+following business lines for the federal government: Tax Services and Benefit Programs.
+The Tax Services business line assists over 25 million individuals, businesses, trusts, and
+organizations to meet their obligations under the tax system. Each year, the CRA collects
+approximately $324 billion in gross taxes and excise duties on behalf of the federal and
+provincial governments - the equivalent of about $1.2 billion every working day. The CRA&rsquo;s
+mission is to promote compliance with Canada&rsquo;s tax legislation and regulations through
+communication, quality service, and responsible enforcement, thereby contributing to the
+economic and social well-being of Canadians.
+          </p>
+          <p>
+           From this mission comes the CRA&rsquo;s mandate to:
+          </p>
+          <blockquote>
+           <div>
+            <ul class="simple">
+             <li>
+              <p>
+               collect revenues and administer tax laws for the federal government and for most provinces and territories
+              </p>
+             </li>
+             <li>
+              <p>
+               deliver various social and economic benefit incentive programs to Canadians
+              </p>
+             </li>
+            </ul>
+           </div>
+          </blockquote>
+          <p>
+           The CRA tracks the success of the first part of its mandate by measuring compliance in the following areas:
+          </p>
+          <blockquote>
+           <div>
+            <ul class="simple">
+             <li>
+              <p>
+               <strong>
+                Filing:
+               </strong>
+               the CRA&rsquo;s goal is to have over 90% of individual and corporate income tax and registered business&rsquo; goods and services tax/harmonized sales tax (GST/HST) returns filed on time.
+              </p>
+             </li>
+             <li>
+              <p>
+               <strong>
+                Registration:
+               </strong>
+               the CRA measures its success in this area by ensuring that the majority of all known businesses are registered for various programs including corporate income tax, GST/HST, payroll deductions, and import/export accounts.
+              </p>
+             </li>
+             <li>
+              <p>
+               <strong>
+                Remittance:
+               </strong>
+               the CRA&rsquo;s goal is to have over 90% of individual and corporate tax filers pay their taxes on time.
+              </p>
+             </li>
+             <li>
+              <p>
+               <strong>
+                Reporting:
+               </strong>
+               the CRA measures reporting compliance through the information it receives on tax documents, for example, the T4 and T4A information slips.
+              </p>
+             </li>
+            </ul>
+           </div>
+          </blockquote>
+          <p>
+           The CRA&rsquo;s program responsibilities that are specifically related to payroll include the administration of:
+          </p>
+          <blockquote>
+           <div>
+            <ul class="simple">
+             <li>
+              <p>
+               the Canada Pension Plan (CPP) (shared responsibility with Employment and Social Development Canada and Service Canada)
+              </p>
+             </li>
+             <li>
+              <p>
+               Employment Insurance (EI) (shared responsibility with Employment and Social Development Canada and Service Canada)
+              </p>
+             </li>
+             <li>
+              <p>
+               Income Tax
+              </p>
+             </li>
+            </ul>
+           </div>
+          </blockquote>
           <section id="canada-pension-plan-cpp">
            <h4>
             Canada Pension Plan (CPP)