diff --git a/docs/source/2_compliance.rst b/docs/source/2_compliance.rst index d455b62..ed71544 100644 --- a/docs/source/2_compliance.rst +++ b/docs/source/2_compliance.rst @@ -5,6 +5,42 @@ 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) --------------------------