On our last blog, we covered the first 2 program branches – Assessment, Benefit and Service Branch and the Compliance Programs Branch.
On this blog, we’ll take a look at the last 3 Program Branches of the CRA and their respective responsibilities.
- Collections and Verification Branch is responsible for:
- Performing statistical analysis, data mining and research to identify compliance risks
- Validating information contained in returns and reassessment requests through the review of income amounts, deductions and credits to ensure correct reporting
- Examining books and records of employers and GST/HST registrants
- Identifying non-filers and deploying of appropriate compliance treatments
- Collecting outstanding debts
- Appeals Branch is responsible for:
- Reviewing taxpayers’ objections to assessments relating to income tax, GST/HST, benefits and credits and charities and confirming or reversing the assessments
- Making decisions on the insurability and pensionability of employees’ income relating to the Canada Pension Plan and Emloyment Insurance
- Providing relief to taxpayers by reviewing their requests to cancel or waive interest and penalties
- Resolves service complaints
- Provides assistance to Members of Parliament to resolve their constituent’s tax issues or emergency tax situations
- Legislative Policy and Regulatory Affairs Branch is responsible for:
- The interpretation of tax and benefits related legislation
We hope we have provided you with a better understanding of how the organizational structure of the CRA works. If you are having issues with regards to dealing with the CRA, please contact KD. We will be happy to help you out!