Canada Revenue Agency
The Canada Revenue Agency is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance, tariffs and duties. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws.
From 1867 to 1999, tax services and programs were administered by the Department of National Revenue, otherwise known as Revenue Canada. In 1999, Revenue Canada was reorganized into the Canada Customs and Revenue Agency. In 2003, the Canada Border Services Agency was created out of the CCRA, leading to customs being dropped from the agency's mandate and the agency's current name.
The CRA is the largest organization in the Canadian federal public service by number of personnel, employing 54,933 people and has an operating budget of $5.1 billion as of the 2018–19 fiscal year. The agency's headquarters are based in Ottawa, itself divided into five program branches, which directly support the CRA's core responsibilities, and seven corporate branches, which deliver internal services within the organization. The CRA also has operations throughout the rest of Canada, including 4 Tax Centres, 3 National Verifications and Collections Centres, and 25 Tax Services Offices, organized into four regions: Atlantic, Ontario, Quebec, and Western.
During the 2017 tax year, the CRA collected approximately $430 billion in revenue on behalf of federal and provincial governments, and administered nearly $34 billion in benefits to Canadians.
The CRA is responsible to Parliament through the minister of national revenue. The day-to-day operations of the agency are overseen by the commissioner of revenue.
History
Prior to Confederation, the collection of taxes and customs duties was the responsibility of the Department of Customs in each of the British North American colonies. In 1867, Parliament enacted legislation which established two separate departments, Inland Revenue, and Customs. Until end of World War I, the majority of federal revenue came from customs and excise duties, but as the war effort placed increasing pressure on government finances, the Borden government introduced a personal income tax in 1917. While intended to be a temporary measure at first, the federal government has since continued to levy personal income taxes, and are now the largest source of revenue for the federal government. Both Inland Revenue and Customs were eventually merged into a single department, Customs and Excise, between 1918 and 1927.In 1927, the Department of National Revenue Act was enacted by Parliament, which changed the name of the department from Customs and Excise to National Revenue, while retaining its earlier mandate. The Department of National Revenue would gain increasing responsibility as new social programs, such as the Canada Pension Plan, and new streams of revenue, such as the Goods and Services Tax were gradually introduced over the latter half of the 20th century. In 1993, EFILE was first made available to Canadian taxpayers wishing to submit their taxes electronically.
In 1999, the Chrétien government introduced legislation that would transform Revenue Canada from a department to a new agency, the Canada Customs and Revenue Agency. This change was intended to reduce duplication in tax administration, streamline services to Canadians, and provide the tax administration with more flexibility in corporate planning, and in forming relationships with provincial, territorial, and Indigenous governments. The CCRA was given a broad mandate that covered taxation, customs, and border protection. This arrangement only lasted until December 2003, when the Canada Border Services Agency was spun off from the CCRA due to issues relating to interdepartmental collaboration between the CCRA, Citizenship and Immigration Canada and the Canadian Food Inspection Agency on border protection and immigration enforcement.
Following the CBSA spin-off, the CCRA was rebranded as the Canada Revenue Agency, with its strategic direction pivoting towards enforcing compliance with Canada's tax laws and delivering benefits to Canadians. Due to the COVID-19 pandemic, the CRA joined several other government departments in transitioning to temporary remote work arrangements. The CRA also extended deadlines for filing returns and payments for the 2019 tax year. The agency was also tasked with delivering emergency financial benefits to Canadians on behalf of the federal government, processing millions of applications through its IT systems.
Structure
Leadership
The CRA is led by the minister of national revenue and the commissioner of revenue, who functions as the agency's chief executive officer.Minister of National Revenue
The minister is accountable to Parliament and Cabinet for the CRA's operations, and in matters pertaining to tax and benefit administration in Canada. The current minister is François-Philippe Champagne, who was appointed on May 13, 2025.Commissioner and Chief Executive Officer
The commissioner is the CRA's CEO. The commissioner manages the day-to-day operations of the agency, and advises the minister on the duties and functions of the CRA as prescribed by legislation. The current commissioner is Bob Hamilton, who was appointed to the position on August 1, 2016.The commissioner is supported by the deputy commissioner, who fulfils specific duties and assignments provided to them by the commissioner, and acts for the commissioner in the event of absence or incapacity. The current deputy commissioner is Jean-François Fortin, who was appointed to the position on May 6, 2024.
| Name | Date appointed |
| Bob Hamilton | August 1, 2016 |
| Andrew Treusch | January 14, 2013 |
| Linda Lizotte-MacPherson | October 13, 2009 |
| William Baker | April 2, 2007 |
| Michael Dorais | December 20, 2004 |
| Alan Nymark | June 2, 2003 |
| Robert A. Wright | November 1, 1999 |
Board of Management
The minister and commissioner are supported by the Board of Management. The Board of Management consists of 15 members appointed by the Governor in Council, of which 11 are appointed by the provinces and territories, 2 by the federal government, with the remaining seat filled by the commissioner of revenue, who is an ex-officio member of the board. Board members are typically appointed for a term of three years. The board develops the CRA's Corporate Business Plan each year, which sets out objectives, performance expectations, and financial allocations within the agency.The Board of Management is divided into four committees, Audit, Governance and Social Responsibility, Human Resources, and Resources, and one subcommittee, Service Transformation. These committees allow for a detailed review of items brought before the board, and establish work plans for their respective activities each year.
The Board of Management is not directly involved with the CRA's business operations. As such, it cannot enforce or interpret legislation on behalf of the agency, and does not have access to taxpayer information.
Advisory committees
The CRA maintains four advisory committees to assist it in operational planning and decision-making as it relates to different sectors or issues. Advisory committees consist of tax professionals, lawyers, accountants, and community leaders that help the agency improve its service delivery within a specific area. The current advisory committees are as follows:- Advisory Committee on the Charitable Sector
- Audit File Resolution Committee
- Disability Advisory Committee
- Offshore Compliance Advisory Committee
Headquarters
| Program | Corporate |
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Regions
Outside of its headquarters, the CRA's operations across Canada are divided into four regions, which help to carry out the agency's operations in different regions of the country. Each region is headed by an assistant commissioner, who oversees activities in their region, including that of tax centres and tax services offices in their area of responsibility.- Atlantic
- Ontario
- Quebec
- Western
Tax centres (TC)
- Jonquière Tax Centre
- Prince Edward Island Tax Centre
- Sudbury Tax Centre
- Winnipeg Tax Centre
Tax services offices (TSO)
There are twenty-five TSOs situated across Canada, and are organized as follows, with any branch offices indicated in indented bullets under the corresponding TSO where applicable:
| Province | Tax services offices |
| Alberta |
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| British Columbia | |
| Manitoba | |
| New Brunswick | |
| Newfoundland and Labrador | |
| Ontario | |
| Quebec | |
| Saskatchewan |