What is it?
Canada Revenue Agency (CRA) is a Federal Government department that administers the federal tax laws relating to employer taxes, sales (value-added) taxes such as HST and personal income tax.
Why is this important?
Carleton University’s policies and practices must align with the rules established by CRA for such things as applying the posted income tax rates to earnings, collecting taxes on the sale of goods and services, and ensuring individuals are properly assessed as employee versus independent contractor prior to payment.
Where do I find more information?
For more information, visit Canada Revenue Agency’s website.