CRA is a complex organizational to say the least. I’m sure you have experienced contacting the CRA and getting passed around several times, from one tax agent to the other, explaining your tax situation several times while trying to resolve an issue. There are several departments in the CRA that are responsible for different aspects of their tax services. And as an outsider, it is quite difficult to get through to someone directly who can resolve your tax issues in a timely manner.
This is why it is important that each taxpayer should have some knowledge on the inner workings of the CRA.
First, the CRA has a governance structure comprising of the Minister, a Board of Management and a Commissioner.
- The Minister is responsible to Parliament for all CRA activities and exercises powers relating to regulation-making and providing reports to Parliament.
- The board or Management is responsible for overseeing the organization and administration of the CRA and the management of its resources, services, property, personnel and contracts.
- The Commissioner of Revenue and Chief Executive Officer is the head of the CRA appointed by the Prime Minister and has Deputy Minister status. The Commissioner, as the Chief Executive Officer, is responsible for the day-to-day management of the CRA. The Commissioner is supported by a Deputy Commissioner.
There is also a Taxpayers’ Ombudsman who has a direct reporting relationship to the Minister and maintains an operational independence from the CRA. The Taxpayers’ Ombudsman’s mandate is to improve service to taxpayers by offering a service complaint mechanism that is independent of the CRA. The Ombudsman is responsible for upholding the Taxpayer Bill of Rights.
The Commissioner leads the CRA’s 12 headquarters branches and 5 regional administrations. We’ll get into these branches and administrations on our next blog so please check back!
Don’t forget, if you need help in dealing with the CRA, call KD today! We can help you!