In 1927, the Department of National Revenue Act established the Department of National Revenue by renaming the Department of Customs and Excise. The Department was responsible for assessing and collecting duty and tax, monitoring the movement of people and goods across the Canadian border, and protecting Canadian industries from foreign competition.
The same act created a second department to collect income tax, a responsibility that a commissioner from the Department of Finance had been meeting. Both departments had the same minister, but each had its own departmental organization and deputy minister.
In May 1994, Bill C‑2, an Act to amend the Department of National Revenue Act received Royal Assent and formed the legal basis to create a consolidated department responsible for the activities previously performed by Revenue Canada, Customs and Excise, and Revenue Canada, Taxation. A new regional structure was implemented in July 1994, combining the 23 parallel regions of Customs, Excise, and Taxation into six consolidated regions. The Headquarters organization was also consolidated into six restructured program branches and six corporate branches.
On April 29, 1999, Parliament passed the Canada Customs and Revenue Agency Act, which established the Canada Customs and Revenue Agency. The change in status from department to agency, which took place on November 1, 1999, has helped build a modern organization that is committed to leadership, innovation, and client service.
On December 12, 2003, the government announced the creation of the Canada Border Services Agency (CBSA), which is responsible for Canada's customs operations. This announcement resulted in the transfer of the former CCRA Customs Branch to the CBSA.
Two years later, on December 12, 2005, legislation came into effect to legally change our name to Canada Revenue Agency (CRA).
The Agency promotes compliance with Canada's tax legislation and regulations and plays an important role in the well-being of Canadians. The CRA is committed to working closely with stakeholders, providing excellent service to clients, and ensuring responsible enforcement of legislation.