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PAYROLL COMPLIANCE
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The Canada Revenue Agency
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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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Employment Insurance (EI)
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Income Tax
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Non-Compliance Penalties
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Employment and Social Development Canada (ESDC)
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Service Canada
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Social Insurance Number (SIN)
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Statistics Canada
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Personal Privacy
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The Privacy Principles
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The Personal Information Protection and Electronic Documents Act (PIPEDA)
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Pension Benefits Standards Act
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Canadian Human Rights Act
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Employment Equity Act
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