CRA (Canada Revenue Agency)
The Canada Revenue Agency (CRA) is the federal body responsible for administering Canada's tax laws, collecting income taxes and GST/HST, and delivering benefit programs such as the Canada Child Benefit (CCB) and the GST/HST credit. It is equivalent to the IRS in the United States or HMRC in the United Kingdom.
The CRA manages your tax account through My Account, an online portal where you can file returns, check your Notice of Assessment, view RRSP and TFSA contribution room, update personal details, and track benefit payments. Most individual tax interactions — from filing your T1 return to receiving your NOA — go through the CRA.
The CRA also administers programs on behalf of most provinces and territories. Only Quebec operates a separate provincial tax authority (Revenu Québec), meaning Quebec residents file two tax returns while all other Canadians file a single return with the CRA.
Related Terms
T1 (General Income Tax Return)
The T1 is the standard personal income tax return that Canadian residents file annually with the CRA.
NOA (Notice of Assessment)
After you file your T1 return, the CRA sends a Notice of Assessment confirming the details — your total income, deductions, tax credits, and resulting tax payable or refund.
GST/HST Credit
The GST/HST credit is a tax-free quarterly payment from the CRA designed to help individuals and families with low and modest incomes offset the GST/HST they pay on everyday purchases.
CCB (Canada Child Benefit)
The Canada Child Benefit (CCB) is a tax-free monthly payment from the CRA to eligible families to help with the cost of raising children under 18.