Canada Revenue Agency

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Canada Revenue Agency

The tax collection agency for the Canadian government. It is responsible for collecting all federal taxes derived from sources other than tariffs and associated fees. It also collects income taxes on behalf of all provinces except Quebec and provincial corporate taxes except for Alberta and Quebec. The CRA is also responsible for collecting the goods and services tax, which is the Canadian VAT. See also: IRS, Notice of seizure.
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References in periodicals archive ?
Revenue Canada considers "ordinary" to mean "customarily" or "habitually" rather than "continually" and the term, "in different places", for example, refers to situations where an inspector is required to travel from one inspection site to another or where an employee is required to travel from building to building within the boundaries of the employer's very large property.
While its primary purpose is to collect taxes, it deserves a chance to prove itself an improvement on Revenue Canada. Its greatest challenge will be, despite all declarations of fairness and rights, to effectively reconcile tax collection with a private sector attitude of service and efficiency under one roof.
A government employee manning a Revenue Canada information line could not answer questions concerning the intention behind the addition of Box 71, but suggested the government needed the number in order to calculate GST rebates and Child Tax Benefits.
However, in respect of the other type of reimbursement mentioned above, Revenue Canada publicly maintains that it gives rise to a taxable benefit because k is a reimbursement for personal or living expenses of the employee.
Most taxpayers (where business dealings rise to the level of the penalty thresholds) will consider that there is a serious threat that Revenue Canada could convince a court that the prices are not "right" (and thus be exposed to penalties) and will enter into the "documentation" process.
"Revenue Canada is apparently not willing recognize that the Tomah case applies to the GST tax until there is a ruling from the Supreme Court of Canada.
Revenue Canada's position on LLCs is a concern principally when an LLC does business in Canada through a branch, offers anything for sale in Canada or receives income from a Canadian resident subject to Canadian withholding tax.
There are also additional complex rules regarding carry-forward amounts, past service amounts, reporting requirements by employers to Revenue Canada, Revenue Canada's reporting requirements to affected employees, and on and on and on.
It was the latest, halting, step in a Winnipeg social justice coalition's ongoing court case to overturn a 1991 Revenue Canada ruling that allowed one of Canada's wealthiest families to avoid paying hundreds of millions of dollars in taxes.
Collette Gentes-Hawn, a spokesperson for Revenue Canada, said the department would abide by the ruling but wouldn't comment on whether it would appeal.
(The Ottawa Citizen did assign Jackie Millar to write a feature which appeared, with devastating results, two months later on 21 October.) Apparently in seeking revenge, Bob Fowler wrote a letter, complete with a damning affidavit, to his powerful colleagues at Privy Council, the Justice Department, Revenue Canada, Canadian Security and Intelligence Services (CSIS) and Treasury Board.
However, Revenue Canada has authorized the use of a special type of Canadian corporation called a single-purpose corporation for this type of situation.