compliance

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)
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