Appeals Branch
The Appeals Branch is responsible for resolving disputes between the Canada Revenue Agency and its
clients by conducting fair and impartial administrative reviews of CRA decisions. This Branch reviews
contested decisions relating to income and commodity taxes, excise duty (Excise Act, 2001), Excise
Tax and Softwood Lumber Products Export Charge), employment insurance, and Canada Pension issues. The
Appeals Branch is also responsible for promoting voluntary compliance through the co-ordination and
administration of a fair dispute resolution and redress process. In addition, the Appeals Branch is
the Agency's centre of expertise in all matters pertaining to Taxpayer Relief Provisions. The new CRA_Service
Complaints Program, implemented in May 2007, falls under the responsibilities of this Branch. This process
is a new, formalized complaint process to better identify and resolve service-related issues. The Appeals
Branch is also the official initial point of contact within the CRA for the Tapayers' Ombudsman activities
providing assistance to fulfill his mandate. Since the CRA does not retain individual records related
to the Income Tax and Commodity Taxes Objections and Appeals programs, request for information under
those programs need to be addressed via the Program Record (Program Record Number CRA APP 090, CRA APP
310, CRA APP 131, or CRA APP 305).
Assessment and Benefit Services Branch
The Assessment and Benefit Services Branch is responsible for processing client returns for tax and
benefit programs, and collecting taxes, levies, duties, charges and other amounts such as Canada Pension
Plan contributions and Employment Insurance premiums. This Branch also administers specialized tax credit
and benefti programs such as the Canada Child Tax Benefit, Children's Special Allowance, Goods and Services
Tax Credit and other provinical/territorial benefit and credit programs.
Board of Management
The Board of Management is responsible for overseeing the organization and management of the Agency,
including the development of the Corporate Business Plan and the management of resources, services,
property, personnel, and contracts.
Compliance Programs Branch
The role of Compliance Programs Branch is to identify and address non-compliance with the laws the
Agency administers. The Branch uses risk management to identify emerging compliance risks and assess
their potential effect on the tax base. It then works to address the greatest risks. Branch personnel
conduct reviews, audits, and investigations and, in the most serious cases of tax fraud, refers cases
for prosecution. The Branch also assists taxpayers to meet their reporting obligations and informs them
of the consequences of non-compliance.
Corporate Audit and Evaluation Branch
The Corporate Audit and Evaluation Branch supports the achievement of the Agency's goals by providing
the Commissioner and the Agency's senior management with independent and objective information, advice,
and assurance on the adequacy of the Agency's management framework and the efficiency and effectiveness
of its strategies, activities, programs, and initiatives. The work of the Branch also helps the Board
of Management exercise oversight, through its Audit Committee, over the Agency's activities that fall
within the Board's sphere of interest.
Corporate Strategies and Business Development Branch
The Corporate Strategies and Business Development Branch is responsible for CRA strategic policy
and intergovernmental affairs. This branch contributes to the development of agency-wide strategic policy
and leads the CRA's management of relationships with provincial and territorial governments. The Branch
is responsible for statistics related to income tax, GST/ HST, incentives, benefits, trusts, pensions,
etc., for data release and for socio-economic analysis, research, forecasting, and modeling. The Branch
is also responsible for preparing the Agency's statutory planning and reporting documents—the CRA Corporate
Business Plan, Summary of the CBP, Report on Plans and Priorities, Annual Report and Departmental Performance
Report. It also manages the Executive Performance Agreement Regime, and other governance and accountability
activities such as the Management Accountability Framework and Board of Management Oversight Framework
assessment processes.
Finance and Administration Branch
The Finance and Administration Branch is responsible for managing the CRA's financial resources and
capital. This Branch also supports the delivery of the Agency's programs and services by providing functional
advice and services such as sustainable development and security.
Human Resources Branch
The Human Resources Branch is responsible for supporting major change initiatives and developing
and/or implementing human resources policies. This branch also provides services related to resourcing,
training and learning, staff relations, labour relations, classification and organization, human resources
planning, performance management, career management, conflict resolution, official languages, employee
assistance, pay and benefits, employee recognition, and employment equity.
Information Technology Branch
Through developing and maintaining application systems for the national lines of business, the Information
Technology Branch (ITB) supports the delivery of the Agency's programs and services. ITB also acquires,
operates, and maintains the national technology infrastructure and network, including support for the
Canada Border Services Agency (CBSA), while also monitoring and providing guidance and advice on strategic
directions, trends, and Agency IT initiatives.
Legal Services
Legal Services is responsible for providing counsel that helps the CRA make legally correct decisions,
and for co-ordinating the range of services that Justice Canada provides to the CRA.
Legislative Policy and Regulatory Affairs Branch
The LPRAB is accountable for interpretations, rulings, and associated administration under the Excise
Act, Excise Act 2001, Excise Tax Act, Income Tax Act, Air Travellers Security Charge Act, Softwood Lumber
Products Export Charge Act, 2006Parts IV and VII of the Employment Insurance Act, and Part I of the
Canada Pension Plan. It is also responsible for the registration and monitoring of Charities and Deferred
Income Plans. The Branch provides functional direction to the regions on all Excise GST/HST matters,
CPP/EI, and Charities issues.
Public Affairs Branch
The Public Affairs Branch is responsible for providing effective support to the CRA by delivering
quality products and services in issues management, communications, ministerial services, parliamentary
affairs, access to information and privacy, and electronic print media. The Branch supports the internal
and external interactions of the Agency by providing timely, high quality, and cost-effective advice,
services, and products. Public Affairs is also involved in the communication of information to members
of the public or the news media about CRA programs, issues, and activities.
Regional Operations
The five Assistant Commissioners from the Regional Operations are responsible for the delivery of
tax services in the Atlantic, Quebec, Ontario, Prairie, and Pacific regions.
Taxpayer Services and Debt Management Branch
The Taxpayer Services and Debt Management Branch (TSDMB) is responsible for providing services to
taxpayers and benefit recipients relative to income tax, policy, and benefit law information, as well
as communicating the fiscal policies established with provincial and territorial governments. The TSDMB
is responsible for collecting all taxes, levies, duties, and non-tax accounts administered by the Canada
Revenue Agency (CRA). The TSDMB is also responsible for promoting compliance with filing returns for
all business lines, registering for the Goods and Services Tax, as well as employers' obligations to
withhold, remit, and report all earnings and taxable benefits on various information slips.