Question

Write an essay to compare the division of responsibilities of CRA, Service Canada and HRSDC for Payroll functions

Answer 1

The Canada Revenue Agency (CRA) is the revenue service of the “ Government of Canada “ that is main responsible would be:

The collection of tax

Administration of Tax laws

And tax policy

CRA also cover such as International trade legislation and various social and economical benefit and incentive program

Processing of tax return – The Canadian tax system is based on mandatory compliance Every tax payer is obliged to file tax return on time . penalty system also applicable in case of default in tax return

Resident of Canadian must submit return of Income tax every year In case of non resident have to file tax return in certain circumstances An individual tax payer can submit their return through online system

GST / HST Return + payroll tax return

In Canada m they have introduced “ Harmonised Sales Tax “ which replaced Goods and service tax . This HST is a combination of national GST + the provisional Sales Tax into a single tax

Administrative benefit

Most notable benefit program would be CCB ( Canada Child benefit)

Audit system- The agency perform audit to ensure compliance with tax laws Auditor have right to examine books and records of a taxpayer property , Inventory etc

CRA arrange for Investigation Program like :

Voluntary disclosure program , information lead program, special Enforcement program, criminal Investigation Program,

CRA arrange for “ Arbitrary Assessment”

They have Appeal process , service complaint process .

Also CRA provides Taxpayer Relief provision system

Human resource development Canada( HRDC) was created in the year 1993 . Main attempt was to decrease the size of the federal cabinet by grouping several department with similar responsibility . One of the major decision taken by earlier Prime minister to create this HRDC . After dissolved this HRDC after scam , new department has been formed in name of “ HRSDC – the Department of Human resources and Skills development “ . This department works to improve the standard of living and quality of life for all Canadians . This is possible by way of promoting a labour force that is highly skilled . they also promote an efficient and inclusive of labour market

Service Canada is a federal institution that is part of Employment and Social development Canada Service Canada provides Canadian with a single point of access to a wide range of government service and benefits