CRA compliance and enforcement
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Directory
- CRA Website (new)
- canada.ca/en/revenue-agency
- PROGRAMS
- CRA compliance and enforcement
- general
- Advertising expenses
- ARCHIVED - Proposal – Registration of Tax Preparers Program (RTPP)
- ARCHIVED - Registration of Tax Preparers Program (RTPP) discussion sessions
- Canada Emergency Wage Subsidy (CEWS) - Post-payment audits – Status Update – March 2023
- Cattle Ranching and Farming Sector
- Changes to the Voluntary Disclosures Program
- Child Day-Care Services Sector
- Collecting and remitting GST/HST from crypto-asset transactions
- Completing a Part XX information return
- Contact us
- Crypto Assets Risk Indicators for Financial Institutions
- Determining the value of crypto-assets for tax filing
- Eligibility for the Offshore Tax Informant Program
- Example of an OTIP submission: David and Joanne report offshore tax schemes
- Example of an OTIP submission: Nicole reports on her ex-spouse
- Example of an OTIP submission: Simon reports clients hiding money in a tax haven
- Filing Information Returns
- General anti-avoidance rule (GAAR)
- Gig economy - Taxes and the platform economy
- Graphic Design Services Sector
- Guidance on the Reporting Rules for Digital Platform Operators
- Hardware Stores Sector
- How to apply - Voluntary Disclosure Program (VPD)
- How to submit information to the Offshore Tax Informant Program
- Information for crypto-asset users and tax professionals
- J5 Communique - Joint Chiefs of Global Tax Enforcement
- Keeping books and records of crypto-assets for tax filing
- Learn more about the Industry Campaign Approach
- Liaison Officer Assistance Requests – Pilot Project
- Liaison Officer Service Request Form
- List of partner jurisdictions
- Mandatory disclosure rules – Guidance
- Meals and entertainment expenses
- Notifiable transactions designated by the Minister of National Revenue
- Office supply expenses
- Our review and decision - Voluntary Disclosure Program (VPD)
- Payment criteria
- Peer-to-Peer - Taxes in the platform economy
- Questions and answers on the Industry Campaign Approach
- Questions and answers – Liaison Officer Initiative (LOI)
- Questions and answers – Proposed Registration of Tax Preparers Program (RTPP)
- Reporting fees for service external stakeholder working group – What we heard – Summary
- Reporting fees for service online questionnaire – What we learned ― Summary
- Reporting income from crypto-asset mining and staking activities
- Reporting income from crypto-asset transactions
- Reporting real estate income and expenses
- Sharing economy - Taxes and the platform economy
- Social media influencers - Taxes and the platform economy
- Supplemental instructions and guidance for filing under the excessive interest and financing expenses limitation rules
- Support Services for the Mining and Oil and Gas Extraction Sector
- Tax effects of buying real estate to sell for a profit
- Taxable benefit for the personal use of an aircraft
- The CRA's criminal investigations process
- The informant award process
- The Offshore Tax Informant Program: Confidentiality of information
- Understanding crypto-assets and your tax obligations
- Understanding your tax obligations – Taxes and the platform economy
- Unnamed persons requirements in real estate
- Vehicle expenses
- What information is shared – Reporting rules for digital platforms
- What is international tax non-compliance?
- What is the VDP - Voluntary Disclosure Program (VPD)
- What We Heard - A report on the public consultation for the proposed Registration of Tax Preparers Program
- Who is affected
- Who is eligible - Voluntary Disclosures Program (VDP)
- Work-space-in-the-home expenses