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Governance

Organizational Structure

The CRA comprises 14 headquarter branches and 4 regions.

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Minister of National Revenue

Taxpayers' Ombudsperson

  • François Boileau

Commissioner and Chief Executive Officer

  • Bob Hamilton

Board Management

  • Suzanne Gouin, Chair

Deputy Commissioner

  • Jean-François Fortin

Regions

Atlantic

  • RAC, Chantal Tourigny

Quebec

  • RAC, Maryse Lavigne

Ontario

  • RAC, Maria Mavroyannis

Western

  • RAC, Sylvie Bérubé

Headquarters

Program Branches

Appeals

  • AC, Tammy Branch

Assessment, Benefit, and Services

  • AC, Gillian Pranke
  • DAC, Melanie Serjak

Collections and Verifications

  • AC, Marc Lemieux

Compliance Programs

  • AC, Cathy Hawara

Legislative Policy and Regulatory Affairs

  • AC, Soren Halverson

Service, Innovation and Integration

  • AC, Chief Data Officer, and Chief Service Officer, Maxime Guénette
Corporate Branches

Audit, Evaluation, and Risk

  • AC and Chief Audit Executive, Nathalie Meilleur

Digital Transformation Program

  • AC, and Digital Transformation Officer, Silvano Tocchi

Finance and Administration

  • AC and Chief Financial Officer, Hugo Pagé
  • DAC and Agency Comptroller, Claude Corbin

Human resources

  • AC Chief Human Resources Officer, Sonia Coté
  • DAC, David Conabree

Information Technology

  • AC and Chief Information Officer, Santo Scarfo
  • DAC Denis Skinner

Legal Services

  • ADM (Justice), Jade Boucher (Acting)
  • ED/SGC, Carole Shirtliff-Hinds

Public Affairs

  • AC and Chief Privacy Officer, Sophie Galarneau

Security

  • DAC and Agency Security Officer, Harry Gill

Legend

AC: Assistant Commissioner
ADM: Assistant Deputy Minister
DAC: Deputy Assistant Commissioner
ED/SGC: Executive Director/Senior General Counsel
RAC: Regional Assistant Commissioner

Agency Governance Overview

The Canada Revenue Agency's (CRA) governance structure is more complex than most departments given its status as an Agency with unique authorities. It includes a Minister, a Commissioner and Chief Executive Officer (i.e., Deputy Minister), and a Deputy Commissioner (i.e., Associate Deputy Minister), similar to other government departments. In addition, the CRA also has a Board of Management (Board) and a Taxpayers' Ombudsperson.

Minister of National Revenue

Board of Management

Taxpayers' Ombudsperson

Commissioner and Chief Executive Officer

Deputy Commissioner

Commissioner of the CRA

Bob Hamilton, Commissioner and Chief Executive

Bob Hamilton

Bob Hamilton was appointed as the Commissioner of the Canada Revenue Agency (CRA) effective August 1, 2016.

Prior to joining the Canada Revenue Agency, Bob served as Deputy Minister of Environment Canada, and Deputy Minister of Natural Resources Canada.

Bob was appointed Senior Associate Secretary of the Treasury Board in March 2011 and named by the Prime Minister as the lead Canadian on the Canada-United States Regulatory Cooperation Council.

Bob has held many senior positions in the Department of Finance, including Senior Assistant Deputy Minister, Tax Policy, and Assistant Deputy Minister of Financial Sector Policy.

He received his Honours BA and Master's degrees in Economics from the University of Western Ontario.

He was appointed the Chair of the OECD's Forum on Tax Administration (FTA) in August 2020. The FTA brings together Commissioners from 53 advanced and emerging tax administrations from across the globe.

Deputy Commissioner of the CRA

Jean-François Fortin, Deputy Commissioner of the CRA

Jean-François Fortin

Jean-François Fortin was appointed as the Deputy Commissioner of the Canada Revenue Agency (CRA) effective May 6, 2024.

Prior to joining the CRA, Jean-François was appointed Associate Deputy Minister of Justice on March 27, 2023. Prior to joining the Department, he held the position of Executive Director, Enforcement at the Autorité des marchés financiers (AMF) since June 2012.

He is a graduate of the University of Montreal, where he received a Bachelor of Laws degree. He was called to the Quebec Bar in 1996. Jean-François is a certified corporate director, having completed a university corporate governance certification program at Laval University’s Collège des administrateurs de sociétés.

Prior to joining the AMF, Jean-François was a partner at the law firm of McCarthy Tétrault, where his practice included civil, commercial, and professional liability litigation law.

Board of Management

Creation of the Board of Management

Board of Management role

Responsibility for day-to-day management rests with the Commissioner and CRA officials:

Chair

Suzanne Gouin, Chair

Suzanne was appointed Chair of the CRA’s Board effective August 2017 for a four year term. She was re appointed to a second, five-year term effective August 2021. Her term will end on August 28, 2026.

Suzanne has the following roles with the Board:

Suzanne Gouin is a Board Director with extensive experiences in Business transformation, Digital implementation, Governance and Human Capital issues. In addition to her role as Chair of the Board of the CRA, she is a member of the Board of Directors of the Laurentian Bank Financial Group and the Foundation of Greater Montreal, besides participating on various advisory committees.

Prior to her current roles, Suzanne has been CEO of TV5 Québec Canada for more than 13 years. She has held various management positions in both the private and public sectors.

Suzanne holds a Bachelor of Arts (Political Science) from Concordia University, an MBA from the Richard Ivey School of Business (University of Western Ontario) and holds the IAS accreditation of the Institute of Corporate Directors. She is a recipient of the National Order of Merit of the French Republic.

Directors

15 directors: Chair, Commissioner (ex-officio), 10 provincial, 1 territorial (by consensus), 2 federal

Chair, Commissioner (ex-officio), 10 provincial, 1 territorial (by consensus), 2 federal
Name Nominated by
Suzanne Gouin Federal
Kathryn Bouey Ontario
Barbara Carra  Alberta
Tim D’Souza Federal
Mary Ference Saskatchewan
Carole Imbeault Quebec
David Losier Federal
Margie (Madhuri) Parikh British Columbia
David Reid Manitoba
Mireille Saulnier New Brunswick
Thane Sherrington Nova Scotia
Karen Skinner Newfoundland and Labrador
Stanley Thompson Yukon
Colin Younker Prince Edward Island
Bob Hamilton Ex Officio (Commissioner)

Board Secretariat

The Board’s operations are supported by the Board Secretariat. The team is led by a Director (Elisabeth Mertens), who reports to the Corporate Secretary (Louise Ouellette-Bolduc), who reports directly to the Commissioner and Deputy Commissioner.

Taxpayers’ Ombudsperson

Mandate of the Taxpayers’ Ombudsperson

The Taxpayers’ Ombudsperson position was created in 2007 to serve as a special advisor to the Minister. The current Ombudsperson, François Boileau, was appointed by the Order in Council P.C. 2020-0703 on October 5, 2020 for a non-renewable term of five years to enhance the Canada Revenue Agency’s (CRA) accountability in its service to, and treatment of, taxpayers and benefit recipients.

The mandate of the Ombudsperson is to assist, advise, and inform the Minister about any matter relating to services provided to taxpayers by the CRA. The Taxpayers’ Ombudsperson fulfills this mandate by:

The Ombudsperson must review any matter within its mandate at the request of the Minister. The Ombudsperson has the discretion to review any matter under its mandate of its own initiative or upon receipt of a request from a taxpayer or their representative.

The Ombudsperson will generally review a complaint only after the available redress mechanisms are exhausted, including the submission of a complaint through the CRA’s Service Feedback Program. There are certain types of complaints that the Ombudsperson cannot review, such as:

Taxpayer Bill of Rights

  1. You have the right to receive entitlements and to pay no more and no less than what is required by law
  2. You have the right to service in both official languages
  3. You have the right to privacy and confidentiality
  4. You have the right to a formal review and a subsequent appeal
  5. You have the right to be treated professionally, courteously, and fairly Footnote 1
  6. You have the right to complete, accurate, clear, and timely information Footnote 1
  7. You have the right, unless otherwise provided by law, not to pay income tax amounts in dispute before you have had an impartial review
  8. You have the right to have the law applied consistently
  9. You have the right to lodge a service complaint and to be provided with an explanation of our findings Footnote 1
  10. You have the right to have the costs of compliance taken into account when administering tax legislation Footnote 1
  11. You have the right to expect us to be accountable Footnote 1
  12. You have the right to relief from penalties and interest under tax legislation because of extraordinary circumstances
  13. You have the right to expect us to publish our service standards and report annually Footnote 1
  14. You have the right to expect us to warn you about questionable tax schemes in a timely manner Footnote 1
  15. You have the right to be represented by a person of your choice Footnote 1
  16. You have the right to lodge a service complaint and request a formal review without fear of reprisal

Ombudsperson Liaison Office

The Ombudsperson Liaison Office (OLO) is located in the Service, Innovation and Integration Branch, serving as the designated point of contact in the CRA for the Office of the Taxpayer Ombudsperson (OTO) for service-related issues. OLO facilitates the OTO’s activities at CRA and provides assistance to the Ombudsperson to fulfill the office’s mandate in a timely manner.

Taxpayers’ Ombudsperson publications

The Ombudsperson must submit an annual report to the Minister and to the Chair of the Board of Management, which must contain information regarding the carrying out of the Ombudsperson’s mandate in the previous fiscal year and statistics related to those activities for that year. Annual reports may include recommendations from the OTO, in which case the CRA is required to develop a corresponding action plan. The Minister must cause a copy of the annual report to be tabled in each House of Parliament.

A systemic issue is one that negatively impacts large numbers of taxpayers or a segment of the population. The OTO may publish reports which present evidence and findings arising from its review of any systemic issue and may make recommendations for corrective action to the Minister and the Chair of the Board of Management. When the OTO issues recommendations for the CRA, the CRA has an opportunity to review and approve these recommendations for technical accuracy and acceptance by the Commissioner prior to their publication. Recommendations are not binding.

The OTO can also publish papers on issues of importance to taxpayers. Papers do not contain recommendations but still undergo a technical accuracy review and acceptance by the Commissioner prior to publication.

For more information on the Taxpayers’ Ombudsperson, go to the Office of the Taxpayers’ Ombudsperson.

Current Ombudsperson Inquiries

The Taxpayer’s Ombudsperson has the following current areas of focus:

Canada Child Benefit (CCB) for temporary residents – On March 25, 2024, the Ombudsperson launched a systemic examination into the CRA’s use of citizenship status in determining a temporary resident’s eligibility for the CCB.

Bare Trusts Filing Requirements – The Ombudsperson is exploring service-related aspects tied to the decision to exempt bare trust filing for 2023. The Ombudsperson has signaled that preliminary research identified issues related to two overarching themes link to the TBR:

François Boileau, Taxpayers’ Ombudsperson

François Boileau took office as Canada’s Taxpayers’ Ombudsperson on October 5, 2020. Prior to this nomination, François was the French Language Services Commissioner as an independent Officer of the Ontario Legislative Assembly from 2007 to 2019. His role consisted mainly of receiving complaints from members of the public and making recommendations on matters pertaining to the implementation of the French Languages Services Act.

For nearly 30 years, as a senior executive, he has developed expertise as an ombudsperson, as well as in oversight, investigation, and governance.

Before his appointment as Commissioner, François served as legal counsel for the Office of the Commissioner of Official Languages with responsibility for landmark cases, which went before the Supreme Court of Canada. Before this, he held pivotal positions with the Fédération des communautés francophones et acadienne du Canada (FCFA), at its Québec City and Ottawa offices, including director, political and legal liaison officer, and legal counsel. One of his most important achievements during that time was representing the FCFA before the Ontario Court of Appeal in the Montfort case. For this case, he devised strategies and played a pivotal role in legal coordination of the interveners, which included the Commissioner of Official Languages of Canada and the Association canadienne-française de l’Ontario, now the Assemblée de la francophonie de l’Ontario.

François became the first executive director of the Court Challenges Program of Canada in Winnipeg in 1995. During his tenure, he developed the organization’s strategic priorities and operational plans and headed the language rights component of the program.

In addition to a Law Degree (LL.L.) from the University of Ottawa (1991), François holds a Certificate in Alternate Dispute Resolution from York University (2020), a Bachelor’s Degree in Political Science (1988) and a Certificate in History (1985) from the Université de Montréal.

He holds numerous distinctions including the prestigious Paulette-Gagnon Award, Assemblée de la Francophonie de l’Ontario, the title of Chevalier de l’Ordre de la Pléiade, Order of the Francophonie and Dialogue of Cultures, the Order of Merit, Civil Law Section, Faculty of Law, University of Ottawa, the Order of Merit, Association des juristes d’expression française de l’Ontario (AJEFO) and Communicator of the Year, Alliance des radios francophones du Canada (ARC).

Office of the Auditor General

The Office of the Auditor General of Canada (OAG) serves Parliament by providing objective, fact-based information and advice on government programs and activities. Parliament uses OAG reports to oversee government operations and hold the federal government to account for its handling of public funds. Karen Hogan was appointed Auditor General (AG) of Canada in June 2020.

Audits/Engagements Currently Underway

AG Performance Audit to be launched in 2024

Potential OAG Performance Audit for 2025

Last Completed Performance Audits

Branches

The Canada Revenue Agency (CRA) comprises 14 headquarters branches, a Corporate Secretariat and 4 regions:

Appeals Branch

Mandate

To deliver high quality, timely, and impartial recourse services.

Assistant Commissioner, Tammy Branch

Tammy Branch was appointed Assistant Commissioner of the Appeals Branch on October 12, 2021, where she is responsible for overseeing the delivery of the Agency’s recourse programs and for leading the risk management function related to tax litigation. She is also the CRA’s delegate for the Inter-American Center of Tax Administrations and the Values and Ethics Champion.

Tammy joined the CRA in August 2016 when she became the Director General of the Collections Directorate. She was then appointed as the Deputy Assistant Commissioner of the Collections and Verification Branch (CVB) in November 2019.

Prior to joining the CRA, Tammy held a number of executive positions at the Canada Border Services Agency (CBSA), including Director General of Recourse, Chief of Staff to the President and Director, International Policy. As Chief of Cabinet Affairs at Public Safety Canada in 2005, she was awarded the Minister and Deputy Minister’s Merit Award for Exceptional Performance.

Tammy was originally recruited into the Government of Canada through the Management Trainee Program at the Department of National Defence where she held various positions in the areas of communications, policy, human resources and in the Deputy Minister's office.

She holds a Bachelor of Arts in Political Science from the University of Toronto, a Master of Arts Degree in Development Studies from the University of East Anglia in the United Kingdom and a Masters of Business Administration from Queen's University. Tammy is also a graduate of the University of Ottawa Certificate Program in Public Sector Leadership and Governance.

Assessment, Benefit, and Service Branch

Mandate

Administer key tax processing services and contact centre operations, enable tax and revenue generation programs, and administer benefits on behalf of the federal government and most provinces.

Assistant Commissioner, Gillian Pranke

In 2022, Gillian was appointed to the position of Assistant Commissioner, Assessment, Benefit and Service Branch (ABSB) in the Canada Revenue Agency (CRA).

Gillian began her career in the federal public service as a summer student in the CRA. Her career has led her through both Headquarters and Field operations where she has worked in many of the Agency's business and program lines, holding positions of increased responsibility. Some of the positions she has held included, Director, International Tax Services Office, Director, Ottawa Tax Services Office, and Director, Ottawa Technology Centre, Ontario Region. In 2016, she returned to Headquarters and was appointed to the position of Director General, Call Centre Services Directorate, ABSB.

Gillian is a graduate of the Public Service Commission's Direxion Program, holds a Master’s in Business Administration from the University of Ottawa and is a graduate of the University of Ottawa, Public Service Leadership and Governance Certificate Program. She also studied political science and public administration at Carleton University.

Gillian thrives on the challenges and opportunities around service delivery, derives great satisfaction in seeing tangible results and likes working to bring out the best in others. She is married, has twin sons, enjoys the outdoors and likes to be active.

Deputy Assistant Commissioner, Melanie Serjak

In April 2023, Melanie was appointed to the position of Deputy Assistant Commissioner, Assessment, Benefit, and Service Branch (ABSB) in the Canada Revenue Agency (CRA).

Prior to joining the CRA in July 2021 as the Director General of the Benefit Systems Directorate, Information Technology Branch, Melanie held the position of Director General, Digital Services Branch at Public Services and Procurement Canada (PSPC), where she worked to bridge business needs with technology solutions, leading the support and development of critical IT systems, such as Treasury, Procurement and Pension, in support of the Government of Canada (GC) and Canadians. Prior to this, Melanie held a series of increasingly senior positions at PSPC, where she worked on large GC Enterprise-wide priorities and initiatives as Director General, Change Management and Stakeholder Engagement for HR-to-Pay stabilization, and Senior Director, Stakeholder Consultations and Implementation for the GC's common HR platform.

Before joining the public service in 2009, Melanie worked for a number of private sector organizations in a variety of industries, such as supply chain management, media and communications, and human resources.

Melanie is a Commerce graduate of the Telfer School of Management at the University of Ottawa with specialization in International Management and Marketing.

She is an avid sports enthusiast who enjoys training for half marathons in the summer, and is a committed downhill ski racing parent on the slopes of Camp Fortune and Mont Tremblant in the winter.

Audit, Evaluation, and Risk Branch

Mandate

Enables the achievement of the Canada Revenue Agency (CRA) strategic goals by providing independent and objective information, advice and assurance on the soundness of the CRA management framework and on the effectiveness, efficiency and economy of its strategies, programs and practices. Ensures the CRA has successfully embedded a holistic approach to managing risk and fosters a working culture that values responsible risk taking and continuous improvement.

Assistant Commissioner and Chief Audit Executive, Nathalie Meilleur

Nathalie was appointed to the position of Assistant Commissioner and Chief Audit Executive in October 2021. She plays a key role in supporting major strategic and change management initiatives within the CRA. She is responsible for providing strategic advice and executive oversight with respect to horizontal and integrated enterprise risk management, and as such she is the co-chair of the Forum on Tax Administration’s Enterprise Risk Management Community of Interest and an active member of its Advisory Group. She also leads robust independent internal audit and program evaluation functions that are supported by strong Professional Practices and Data Science sections. Furthermore, Nathalie is the Senior Officer responsible for overseeing and managing the internal disclosure of wrongdoings within the CRA.

Prior to joining the CRA as Director General, of the Financial Management Advisory Services Directorate, at Financial Administration Branch (June 2018), Nathalie occupied the position of Executive Director of the Financial Policy and Community Development Division with the Office of the Comptroller General of Canada, of the Treasury Board of Canada Secretariat. Nathalie has more than 20 years of financial management and internal audit experience, including 10 years with the Natural Sciences and Engineering Research Council of Canada. Prior to joining the federal government, she worked for a private accounting firm providing financial management services to several departments.

Nathalie strives to establish strong partnerships and trust at all levels, as well as support employee and community development and work collaboratively to sustain a strong workforce.

Nathalie holds a Bachelor's degree in Commerce with a specialization in Accounting from the University of Ottawa and is a Chartered Professional Accountant (CPA, CA).

Collections and Verification Branch

Mandate

Protects the integrity and fairness of Canada's tax system for all Canadians by delivering national validation, compliance, and collections programs that:

Cultivates a motivated, innovative, and highly skilled workforce that fosters its relationships with other Agency branches and tax administrations through excellence in developing and managing effective and innovative strategies, systems, tools, and processes.

Assistant Commissioner, Marc Lemieux

Marc was appointed to the position of Assistant Commissioner, Collections and Verification Branch in April 2020.

Over the years, Marc has held positions with increasing responsibilities and acquired a wealth of experience in various senior positions. He began his career in the public sector as a Senior Economist on Climate Change Policy before joining the internal functions in the regional development agencies in Atlantic Canada and Quebec. During these years in regions, Marc led the functions of evaluation, performance management, audit, finance, human resources and IM/IT.

In 2016, Marc joined Public Services and Procurement Canada (PSPC) to contribute to resolving the issues related to the implementation of the Phoenix pay system. During the following three years, he led the restructuring of the Pay Centre, grew the pay operations significantly, and reversed the trend in operations. His actions led to a significant reduction in the inventory of cases. Marc was a key player in building a coalition to align resources between PSPC and the client departments toward adopting an HR-to-Pay approach.

Marc also worked in the private sector for over 10 years at Gaz Métropolitain in the field of pricing, regulation, and environment.

Marc holds one Master's degree in Business Administration from HEC Montréal and one in Economy from the University of Laval, and he is also a Chartered Professional Accountant (CPA-CMA).

Compliance Programs Branch

Mandate

Protects the integrity and fairness of the Canadian tax system through education and proactive efforts aimed at helping those who want to comply, and making it harder for those who choose not to comply.

Addresses and deters non-compliance through a graduated compliance approach including targeted education and communications, examinations, audits and, where warranted, penalties or criminal investigations.

Administers various tax credit programs in a timely, consistent, and prudent manner to maintain trust in Canada’s tax administration.

Assistant Commissioner, Cathy Hawara

Cathy was named Assistant Commissioner of the Compliance Programs Branch on October 12, 2021.

Cathy joined the Canada Revenue Agency (CRA) in September 2009, when she became the Director General of the Charities Directorate. In that role, she was responsible for the overall management of the federal regulation of registered charities under the Income Tax Act. In June 2016, Cathy was appointed as the Deputy Assistant Commissioner of the Legislative Policy and Regulatory Affairs Branch (LPRAB). During that time, Cathy was active in the development and implementation of a number of priority files for the CRA, and coordinated the CRA's response to the tax implications resulting from the implementation of the Phoenix pay system. In September 2018, Cathy was named Assistant Commissioner of the Appeals Branch, where she was responsible for overseeing the delivery of the Agency's recourse programs and for leading the risk management function related to tax litigation. Also from 2018 to 2022, Cathy served as the National Champion of the Agency's Young Professionals Network.

From 2006 to 2009, prior to joining the CRA, Cathy served as the Director of Appointments with the Senior Personnel Secretariat at the Privy Council Office, where she was responsible for providing advice and support to the Clerk of the Privy Council, the Prime Minister and his Office on all matters related to selection processes and appointments to Governor in Council positions, including Deputy Ministers and heads of agencies. Previous to that, from 2004 to 2006, Cathy was Executive Assistant to the Deputy Minister of Social Development, where she supported and advised the Deputy on all issues related to the portfolio and acted as the principal liaison with the Minister's office. Cathy also worked as an officer in the Machinery of Government Secretariat at the Privy Council Office.

Cathy holds a Bachelor of Arts in Political Science and a Bachelor of Law, both from the University of Ottawa. Cathy clerked for Mr. Justice Ian Binnie at the Supreme Court of Canada and was called to the Ontario bar in 2000. Cathy carried on a general litigation practice with McCarthy Tétrault in Toronto, specializing primarily in medical malpractice, before joining the public service in 2002.

Digital Transformation Program Branch

Mandate

Builds a unified direction for enterprise-wide digital transformation and creates an environment without barriers that keeps pace with change.

Assistant Commissioner and Digital Transformation Officer, Silvano Tocchi

Silvano was appointed Digital Transformation Officer in the Fall of 2020 and Assistant Commissioner of the newly formed Digital Transformation Program Branch (DTPB) on April 1, 2022.

He began his career at Employment and Social Development Canada and joined the CRA in 2014. He advanced a number of the CRA's digital service initiatives before assuming a role to accelerate the Agency's digital capabilities overall. DTPB is dedicated to supporting the Agency in its digital transformation ambitions. These ambitions go beyond introducing new technology; they are equally mindful of the evolution of our processes and the skills of our people to harvest the benefits of the digital era.

Silvano embraces new ideas, thrives on the collaboration required to turn them into real change and enjoys bragging about the CRA's digital capabilities and where they might go next.

Silvano earned a diplôme d'études supérieures in international relations from the Institut universitaire de hautes études internationales in Geneva as well as a Bachelor of Arts from the University of Ottawa.

Finance and Administration Branch

Mandate

Facilitates the delivery of CRA programs and services by providing sound advice, products and services in diversified key functions: namely, financial and resource management, administration and real property.

Assistant Commissioner and Chief Financial Officer, Hugo Pagé

Hugo was appointed Chief Financial Officer and Assistant Commissioner of the Finance and Administration Branch on September 6, 2022.

Previously, he held the position of Assistant Deputy Minister and Chief Financial Officer at the Department of Fisheries and Oceans Canada where he provided leadership on major corporate financial and resource management strategies, including the implementation of the SAP financial system, the departments accrual budgeting initiative and the Canadian Coast Guard Fleet Renewal.

Prior to joining Fisheries and Oceans, Hugo held the position of Deputy Assistant Commissioner and Agency Comptroller at the Agency. He also formerly held the position of Director General of the Financial Administration Directorate, also at the Agency. Other past executive positions were held with the Treasury Board of Canada Secretariat and with Public Services and Procurement Canada.

Hugo is a Chartered Professional Accountant, a Certified Internal Auditor and holds a Bachelor of Accounting and a Master of Business Administration (Finance).

Deputy Assistant Commissioner and Agency Comptroller, Claude Corbin

Claude was appointed to the position of Deputy Assistant Commissioner and Agency Comptroller of the Finance and Administration Branch at the CRA effective June 29, 2020.

Claude joined the public service in 1993 at Transport Canada and, until 2011, occupied a variety of positions of increasing responsibility within the department's Programs Group, including Director General of Airport and Port Programs.

From 2011 to 2017, he worked for the Corporate Services Branch as the Director General of the Financial Planning and Resource Management Section.

In 2017, Claude joined Transport Canada's Oceans Protection Plan task team as the Director General, Engagement and Policy Development.

Finally, in late 2019, he joined Immigration, Refugees and Citizenship Canada in a corporate finance role as the Director General of the Financial Partnership Branch before starting yet again a new chapter of his career with the CRA.

Claude is a Certified General Accountant, Chartered Professional Accountant since 1996.

Human Resources Branch

Mandate

Provides HR advice, services, and stewardship that support the Agency in achieving its business priorities.

Assistant Commissioner and Chief Human Resource Officer, Sonia Côté

On January 3, 2023, Sonia Côté was appointed to the position of Assistant Commissioner (AC), Human Resources Branch (HRB) and Chief Human Resources Officer (CHRO).

Sonia believes that more than ever, organizations need individual and collective strength of character to develop and maintain a culture built on trust, respect, integrity, and collaboration.

From talent architect to advocate of equity, diversity, and inclusion, and anti-racism, Sonia is a CHRO who focuses on people, data, technology, and workplace flexibilities to facilitate change, foster organizational resilience, and support employee growth.

Sonia has a broad range of experience as an executive in various roles in several Federal organizations over the past 28 years. She holds a Bachelor of Arts degree in Communications as well as a Master's of Science degree in Project Management.

Whether in the office, on MS Teams, or recharging on the yoga mat, Sonia is a leader who strives to bring creativity, compassion and kindness to everything that she does.

Deputy Assistant Commissioner, David Conabree

On June 26, 2023, David Conabree was appointed to the position of Deputy Assistant Commissioner (DAC), Human Resources Branch (HRB).

Prior to this appointment, David held the position of the Deputy Assistant Commissioner of the Collections and Verification Branch since January 2022.

David originally joined the Canada Revenue Agency (CRA) in Calgary as a collections contact officer in 2000. During the years that followed, he held various positions of increasing responsibilities in the Prairie and Ontario Regions. Through the Executive Development Program, he led Human Resources, Finance and Public Affairs files before his appointment as the Director of Resource Systems Integrity and Costing Division in 2011. In the next few years, David held the position of Director General of Corporate Services at Public Safety Canada until returning to the CRA in July 2017 as Director General, Employment Programs Directorate in the Human Resources Branch.

David holds a Master's degree in Public Administration Management from Dalhousie University and is a graduate of the Direxion Program, Next Generation CFO Program, and the Public Sector Leadership Program of the University of Ottawa.

At home, David is an avid guitar player, and enjoys family time at the cottage with his wife and two kids.

Information Technology Branch

Mandate

Develops, operates, maintains and evolves the CRA’s information technology (IT), with the goal of delivering world-class technology services and solutions that meet the expectations of employees and Canadians. Also provides client computing and corporate IT solutions to the Canada Border Services Agency.

Assistant Commissioner and Chief Information Officer, Santo Scarfo

Santo was appointed Assistant Commissioner of the Information Technology Branch (ITB) and Chief Information Officer on October 18, 2021. Prior to this appointment, Santo was Deputy Assistant Commissioner, Corporate Systems and Support, ITB, from November 2019 to October 18, 2021.

Santo began his career at the CRA as a Systems Analyst in 1994 and has held progressively challenging positions from management to executive level positions supporting numerous CRA systems including individual tax processing, business processing, business intelligence, IT security, architecture and information management. Santo has performed several senior executive roles including Director General of the Data and Business Intelligence Directorate, Director General of the Systems Integrity Directorate, and Director General for the Business and Enterprise Solutions Directorate.

He holds a Bachelor of Commerce (Honours) degree with a specialization in Management Information Systems from Lakehead University. Santo also graduated from the University of Ottawa Certificate Program in Public Sector Leadership and Governance.

Deputy Assistant Commissioner, Denis Skinner

Denis was appointed Deputy Assistant Commissioner on January 31, 2022.

An experienced digital systems professional and entrepreneur, Denis’s career has spanned a variety of key departments, including the Public Health Agency of Canada, Citizenship and Immigration Canada, and the Public Service Commission, where he was the Chief Information Officer. He has led a number of high-profile initiatives and major crown projects, and he brings that passion and commitment to ITB.

Prior to his appointment, Denis led the Digital Change Sector at Treasury Board of Canada Secretariat, and was also Director General of IT Strategy, Enterprise Architecture and Business Relations at Employment and Social Development Canada.

He has a Bachelor of Engineering and a Master's in Business Administration from the University of Ottawa.

Legal Services Branch

Mandate

The Department of Justice Canada is solely responsible for providing litigation and legal advisory services to all branches of the CRA, the CRA’s Board of Management, and the Taxpayers’ Ombudsperson. Justice Counsel of the CRA Legal Services Branch provide legal advisory services to the CRA.

Assistant Deputy Minister, Tax Law Services Portfolio, Department of Justice, Jade Boucher

Jade has been the Assistant Deputy Minister since May 2024, and was previously acting in this role since October 2022.

After being called to the Quebec Bar in 1999, Jade began her legal career with the Department of Justice as a tax litigator. She has appeared before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal. Jade has also served as Special Advisor to the Associate Deputy Minister of Justice.

In 2010, Jade launched her management career, and she has since held the positions of Director of the Ottawa Tax Litigation Section, Executive Director of the CRA Legal Services Branch and Deputy Assistant Deputy Minister of the Tax Law Services Portfolio.

Jade holds both a Licentiate in Civil Law (LL.L.) and a Bachelor of Common Law (LL.B.) from the University of Ottawa.

Executive Director and Senior General Counsel, Carole Shirtliff-Hinds

Carol has been the Executive Director and Senior General Counsel of the Legal Services Branch since September 2024. Carol has built a distinguished 20-year career in the federal public service. She has worked both at Public Prosecution Service Canada (PPSC) and the Department of Justice. She is also well versed with the realities of the different regions in the federal public service having worked for the federal government in Ontario, Québec and Nova Scotia.

Carol began her career in the Department of Justice as a tax litigator in the Ontario Regional Office in 1996. After twelve years litigating civil tax cases, Carol moved to litigating criminal and tax evasion cases with PPSC. In 2012, Carol embraced her entrepreneurial spirit and founded and led her own law firm. In 2020, Carol returned to PPSC as Deputy Chief Federal Prosecutor with the private sector experience she gained along with her previous government experience. In this role, in addition to leading the revenue team, Carol led the criminal litigation teams. She was also the acting Chief Federal Prosecutor in the province of Québec for fourteen months starting in 2022.

Carol’s career demonstrates a passion that marries a commitment to equity, fairness and justice with a deep understanding of the political and practical factors that impact government decision making.

Legislative Policy and Regulatory Affairs Branch

Mandate

Acts as the ultimate authority for the interpretation of tax and benefits related legislation. Establishes and clarifies the interpretation of tax laws and is responsible for recommending legislative amendments to the Department of Finance on behalf of the CRA.

Holds responsibility for registering and regulating charities and the income tax treatment of registered plans, which involves the full range of services through application, registration, monitoring and compliance. In addition, the excise and specialty tax program provides the full range of services in its administration of the legislation that imposes excise duty, excise tax, fuel charge, luxury tax, and air travelers security charge.

Through the accurate and responsive delivery of its programs − whether relating to income tax or GST/HST rulings, legislative policy, charities, registered plans, or excise and specialty tax − LPRAB strengthens public confidence and facilitates greater understanding of the taxation framework, thereby contributing to greater voluntary compliance.

Assistant Commissioner, Soren Halverson

Soren was named Assistant Commissioner of the Legislative Policy and Regulatory Affairs Branch in May 2023.

Over the course of his career, Soren has worked on a wide range of economic and financial sector policy issues. Most recently, he served as Special Advisor to the Deputy Minister at Environment and Climate Change Canada, where he led the development of Canada’s Clean Electricity Regulations.

Prior to that, he served in senior roles at Finance Canada, including Associate Assistant Deputy Minister of the Financial Sector Policy Branch as well as Associate Assistant Deputy Minister of the Economic Development and Corporate Finance Branch.

In support of the federal government’s COVID response, he led on the development of business credit programs, including the $50 billion CEBA program.

Other areas of focus have included sustainable finance, environment and natural resources, innovation, infrastructure, transportation, defence, and management of the government’s corporate assets. Soren holds a Master’s of Arts (Economics) from Simon Fraser University and is a CFA Charterholder.

Public Affairs Branch

Mandate

Provides effective public affairs advice, products, and services to the CRA and its clients in a variety of functions including communications, issues management, brand management, ministerial services, parliamentary and Cabinet affairs, access to information and privacy, public opinion research, internet planning, and publishing.

Assistant Commissioner and Chief Privacy Officer, Sophie Galarneau

Sophie joined the CRA as Assistant Commissioner of the Public Affairs Branch and Chief Privacy Officer in February 2022.

Sophie has accumulated 25 years of public affairs experience in government, political and not-for-profit settings. She has directed communications efforts on key files within National Defence, Health Canada, International Trade, and Fisheries and Oceans. Throughout her career, Sophie has also acquired significant change management experience, leading broad-based initiatives geared at increasing organisational strategic alignment and efficiency while seeking to improve employee morale and governance. She also served as deputy press secretary to the Prime Minister of Canada from 1997 to 2001. In all her positions, she has championed bilingualism and mental health in the workplace.

Sophie holds a double Bachelor of Arts in communications and political science from the University of Ottawa.

Security Branch

Mandate

Enables the seamless delivery of Canada Revenue Agency (CRA) programs and services by ensuring the protection of the CRA's people, information, and assets. Ensures that security matters are considered at the beginning, middle, and end of every major program, strategy, or initiative at the CRA. Centralizes the management of all of the CRA's security functions to ensure that security matters benefit from:

Assistant Commissioner and Agency Security Officer, Harry Gill

Harry began his career in the Canada Revenue Agency (CRA) as an Income Tax and GST auditor in 1998 at the Ottawa Tax Services Office.

Harry moved to CRA headquarters in 2004, and held various positions in the Compliance Programs Branch, including as Director General of the Small and Medium Enterprises Directorate.

In 2020, a significant security incident related to pandemic benefits required senior-level leadership. Harry was entrusted with leading the response efforts, which eventually culminated in the establishment of the External Fraud and Account Security Directorate under his guidance.

In 2022, Harry was appointed as the first Assistant Commissioner of the Security Branch. Harry laid the groundwork for the new branch, setting its vision and strategy while establishing and enhancing security programs to further safeguard the CRA’s people, information and assets.

Harry is the Agency-level champion for employment equity, diversity, and inclusion, and a passionate advocate for celebrating diverse perspectives at every level. He supports national activities that relate to equity, diversity, inclusion, multiculturalism, anti-racism and bias, and brings a focus to identifying and removing systemic barriers within the Agency.

Harry is also strong supporter of the Agency’s Character Leadership approach and initiatives related to coaching, mentoring and sponsorship, especially for members of employment equity groups.

Harry holds a Bachelor of Commerce (Accounting) from the University of Ottawa and is a Chartered Professional Accountant (CPA). He is a graduate of the Institute on Governance Executive Leadership Program and the Ivey Business School Senior Public Sector Leader Program.

Service, Innovation, and Integration Branch

Mandate

Leads cross-cutting CRA projects in the interest of an integrated, enterprise approach and result.

Leads the improvement of service design and delivery, using a People First Philosophy and a focus on accessibility. This includes taking steps to improve end-to-end client journeys by enhancing how the CRA collects and responds to client feedback.

Manages the CRA’s data and information assets, ensuring they are used to improve services, inform decision-making, and modernize government operations. Administers frameworks and standards on the governance and quality of these assets.

Conducts strategic planning, performance measurement, and reporting on behalf of the Agency. Promotes longer-term planning and consistency among the CRA’s frameworks, strategies, and dashboards.

Provides leadership, guidance, and coordination in support of the CRA’s relationship with federal, provincial, territorial, and Indigenous partners.

Assistant Commissioner, Chief Data Officer, and Chief Service Officer, Maxime Guénette

Prior to his appointment as Assistant Commissioner, Service, Innovation and Integration Branch, Chief Service Officer and Chief Data Officer at the CRA, Max was appointed Assistant Commissioner, Public Affairs Branch and Chief Privacy Officer for the CRA, a position he held for five years.

Max joined the CRA from Finance Canada, where he held the position of Director General, Communications and Consultations. Previously, he was Director General of Communications at Environment and Climate Change Canada, where he spent three years. From 2005 to 2013, Max was at the Treasury Board Secretariat, where he was Chief of Strategic Communications before being appointed Director of Corporate Communications, a position he held for six years.

Max holds a Bachelors of Social Sciences, with a specialization in Political Science, from the University of Ottawa. He is a graduate of the Canada School of Public Service's Assistant Deputy Minister Executive Leadership Development Program.

Corporate Secretariat

Mandate

Reporting to the Commissioner and Deputy Commissioner’s offices, the Corporate Secretariat assists the Board of Management, the Commissioner, the Deputy Commissioner, and senior management in their decision-making by providing a full range of governance, logistic, and planning services to the Chairs, members, and committees. The Corporate Secretariat also supports the Agency and Board in the management and oversight of the CRA's corporate policy instruments (CPIs) and is the Agency’s centre of expertise for Governor in Council appointments.

Corporate Secretary, Louise Ouellette-Bolduc

Louise joined the Canada Revenue Agency (CRA) in 2003 after spending several years in the financial services industry. She has been a public service professional for over 17 years within the CRA, including six (6) within the executive cadre.

Her most recent position was the Director of the Jonquière Tax Centre, held since December 2019. During her career with the CRA, Louise has worked in the Commissioner's office as a Strategic Advisor and in the Minister's office as an Issues Manager. In addition, Louise has worked in both corporate and program branches such as, the Finance and Administration Branch, Collections and Verification Branch, and in field operations in the Ontario and Quebec regions.

A dedicated lifelong learner, Louise is a graduate of the CRA's Middle Management Development Program and of Canada School of the Public Service's Direxion Leadership program. In 2018, she successfully completed her MBA with the Telfer School of Management at the University of Ottawa.

Regions

Four regional operations support the CRA's delivery of operational programs:

Similar to the program and corporate branches at headquarters, each region is led by a Regional Assistant Commissioner. Regional operations take place in:

Tax Services Offices (TSOs)
TSOs handle more complex audit, collection and related files, which generally involve more direct interactions with taxpayers or their representatives.
Tax Centres (TCs)
TCs are tax return processing centres.
National Verification and Collections Centres (NVCCs)
NVCCs handle non-complex, non-face-to-face files in the areas of collections, validation, and verification.
Contact Centres (CC)
CCs respond to either individual enquiries or business enquiries related to tax and benefits programs.
Northern Service Centres (NSC)
Three NSCs support individuals, community organizations and businesses in the Yukon, Northwest Territories and Nunavut.
Centres of Expertise (COEs)
COEs provide leadership, best practices, research, support and training for a focus area.

Atlantic Region

The Atlantic Region covers the provinces of:

Regional Assistant Commissioner, Chantal Tourigny

Chantal Tourigny has been Assistant Commissioner of the Atlantic Region since January 2024. Prior to that, she was acting Assistant Commissioner of the Quebec Region since October 2023 and Director of the Montréal Tax Services Office since July 2020, before working as Director of Special Projects.

Chantal began her CRA career in 1992, where she has held various positions with increasing responsibility. She worked in many sectors: Clients services, Appeals, Audit, call centres (individual and business inquiries) and, from 2006 to 2008, in Finance and Administration, both at Headquarters and in the Quebec Region. From 2009 to 2010, she was Assistant Director of the Service Canada project at the Shawinigan-Sud and Jonquière tax centres and was also head of the CREDAF project. She was appointed Assistant Director of Resourcing for the Quebec Region in November 2010 and then Regional Director of Tax Programs and Director of Service Renewal. She was Director of the Western Quebec Tax Services Office (TSO) since June 2018.

Chantal holds a Bachelor of Business Administration (BBA) from the Université du Québec à Montréal (UQAM) and a Certificate in Organizational Development from Queen's University in Kingston. She is presently completing a Master's degree in organization development at Université Laval. She is also a member of the Order of Certified Human Resources Professionals.

She is a recipient of the Assistant Commissioner's Award in Team Leadership and of the Quebec Region's Directors' Award in Change Management and Innovation. She also received the Queen Elizabeth II Diamond Jubilee Medal.

Quebec Region

The Quebec Region covers the province of Quebec. It is the only region in Canada where taxpayers must deal with two tax authorities.

Regional Assistant Commissioner, Maryse Lavigne

Maryse Lavigne has been Assistant Commissioner since January 22, 2024. Before joining the Agency, she was Director General, Human Resources and Workplace Services for Crown-Indigenous Relations and Northern Affairs Canada and Indigenous Services Canada since March 2020.

Maryse joined the federal public service at Service Canada in 2007 before continuing her career with the Office of the Chief Human Resources Officer of the Treasury Board Secretariat. During this time, she worked closely with the human resources community to coordinate emerging issues in people management across the government. Maryse has also worked at Parks Canada, where she oversaw all of Parks Canada operations for the greater Quebec metropolitan area with numerous partners. During her time at Parks Canada, she was also Ombudsman and Director of the Centre for Values and Ethics.

Maryse has held various positions in the field of education, including human resources at the University of Ottawa. She holds two bachelor's degrees in psychology and social work. She pursued graduate studies in adult education and organizational communication.

Ontario Region

The Ontario Region covers the province of Ontario and Nunavut.

Regional Assistant Commissioner, Maria Mavroyannis

Maria Mavroyannis was appointed as Assistant Commissioner of the Ontario Region in August 2018. Previously, she was Assistant Deputy Minister of Strategy Stewardship and Program Policy with the Ontario Ministry of Finance. Maria has extensive executive leadership experience gained from a diverse background in the public, private and not-for-profit sectors.

With a track record for delivery and a reputation for integrity combined with a commitment to accountability, Maria brings a long-term perspective to decision-making to ensure continuous organizational improvement, by attracting talent, and leading high-performance teams to deliver exceptional results. She is a respected leader appreciated for her collaborative approach.

Maria holds Bachelor degrees in Social Sciences and Arts in Economics and Psychology (University of Ottawa); a Juris Doctor (University of Ottawa Law School); a Master of Laws in Tax (Osgoode Hall Law School); and the Institute of Corporate Directors, Director (ICD.D) designation (Rotman School of Management).

Western Region

The Western Region covers the provinces of British Columbia, Alberta, Saskatchewan, and Manitoba, as well as Yukon, and the Northwest Territories, and the Western Region supports the Northern Service Centre and Outreach activities in Nunavut.

Regional Assistant Commissioner, Sylvie Bérubé

Sylvie Bérubé was appointed to the position of Assistant Commissioner of the Western Region on April 25, 2022.

Sylvie held various positions across the federal public service prior to joining the CRA. She served as the Assistant Deputy Minister of Employment and Social Development for the Western Canada and Territories Region, the Regional Director General for Public Services and Procurement Canada's Pacific Region, and the Associate Regional Director General for Fisheries and Oceans Canada's Pacific Region. Sylvie was also previously the Regional Director for the British Columbia/Yukon Region and Acting Director General of the Centre for Emergency Preparedness and Response at the Public Health Agency of Canada. Sylvie held the role of Executive Director of the Pacific Federal Council and continues to be a member of the Executive Committee.

Sylvie is the Agency’s Official Languages champion and is passionate about promoting the inclusion of official languages at the CRA. She continues to be a strong supporter of the Agency’s Employment Equity, Diversity and Inclusion initiatives, including the national Black Employee Network (BEN), which builds on the significant grassroots contributions of the BEN in the Western Region.

Sylvie holds a Master of Business Administration from Simon Fraser University and a Bachelor of Arts with distinction in Sociology from Carleton University. She earned both degrees as an adult learner while working full-time.

Sylvie is an avid cyclist and enjoys exploring British Columbia's Lower Mainland and Vancouver Island by bike with her partner, Ben.

Confidentiality Regime

Core Principles

Taxpayers entrust the Canada Revenue Agency (CRA) with their personal information and they have the right to privacy and confidentiality. Maintaining confidence in the CRA’s ability to safeguard this information is fundamental to the self-assessment system.

CRA’s Privacy Management Framework

The CRA’s Privacy Management Framework sets out how the CRA manages privacy and includes its privacy vision, guiding principles, and privacy commitment.

Legislation

Taxpayers’ right to confidentiality is protected by the following statutes:

The confidentiality provisions in the other legislation mostly mirror the provisions of section 241 of the ITA.

Section 107 of the GGPPA authorizes, in certain circumstances, the sharing of certain information amongst federal officials and the public disclosure of certain information by the Minister of National Revenue.

In addition, individuals’ personal information is protected under the Privacy Act.

These provisions set strict rules governing the access, use, and provision of taxpayer information.

Application

The Minister of National Revenue, exempt staff, current and former Crown employees, persons under contract with the Crown, and persons occupying a position of responsibility in the service of the Crown are bound by the confidentiality provisions.

Taxpayer information is information of any kind and in any form obtained by or on behalf of, or created by or for, the Minister of National Revenue for the purposes of the administration or enforcement of the statute. This includes information that reveals, directly or indirectly, the identity of the person to whom it relates.

Taxpayer information could include publicly available information. Information collected by the CRA for the purposes of the ITA, whether it is public or not, is considered taxpayer information and is subject to section 241. However, publicly available information may be referred to, provided its public nature and the source of the information (e.g., court documents) are mentioned.

Section 241 of the ITA

Subsection 241(1)

Except as specifically authorized under the legislation, no official shall knowingly:

Subsection 241(2) of the ITA

Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information.

Exceptions

Section 241 of the ITA permits an official to disclose taxpayer information in certain limited circumstances, including for the purposes of the administration and enforcement of the ITA, the Canada Pension Plan (CPP), and the Employment Insurance Act (EIA); for federal and provincial tax and duty administration; for the operation of specific federal or provincial government programs and for the development of fiscal policy.

The prohibitions do not apply to criminal proceedings that have commenced, or legal proceedings relating to the administration or enforcement of the ITA, the CPP, the EIA, or any other federal or provincial taxing statute.

Other exceptions include circumstances involving imminent danger of death or physical injury, and communication to a police organization when there are reasonable grounds to believe that a serious crime has been committed.

Section 241 of the ITA also contains specific rules regarding consent. An official may provide taxpayer information relating to an individual directly to that person, or with their consent to share with another individual.

Contravention

The CRA has an extensive privacy and security framework in place to manage and protect sensitive information, and is committed to monitoring and improving these controls on a regular basis.

The CRA’s Code of Integrity and Professional Conduct ensures that current and former employees are aware that the obligation to protect taxpayer information continues even after they leave the CRA.

All CRA employees receive mandatory and ongoing security training, which includes the protection of taxpayer information.

The CRA has a strong access management program that reduces risk by upholding the principle of minimum system access, which means that CRA employees only have access to the information that is required to perform their approved job functions; these accesses are reviewed by management annually, and whenever there is a change in job function.

The Enterprise Fraud Management Solution (software that supports the detection, analytics and management of fraud) has enhanced identification, and timely verification of questionable CRA employee transactions involving taxpayer information.

When wrongdoing or misconduct is founded, appropriate measures are taken, up to and including termination of employment. If criminal activity is suspected, the matter is referred to the proper authorities.

Section 239 of ITA provides for severe penalties, including imprisonment of up to 12 months and a $5,000 fine for a conviction, following a breach of the confidentiality provisions.

Intersection with the Access to Information Act (ATIA)

The ATIA creates a right of access to information in records under the control of a government institution bound by the Act. It also creates a right of access subject only to necessary, limited, and specific exemptions.

Subsection 24(1) of the ATIA is a mandatory exemption by which government institutions must refuse to disclose any record that contains information when the disclosure of which is restricted by or pursuant to any provision set out in Schedule II of the ATIA. For example, Schedule II lists the ITA section 241.

Intersection with the Privacy Act

The Privacy Act protects the personal information of individuals and also gives them a right of access to their own personal information, with limited and specific exceptions. Taxpayer information about an identifiable individual is also considered “personal information” under the Privacy Act. The authority to disclose personal information under the Privacy Act is subject to any other Act of Parliament, including the ITA. Where the ITA authorizes the disclosure of taxpayer information, which is also considered “personal information” under the Privacy Act, the disclosure would also be authorized under the Privacy Act.

Partnerships and Stakeholders

The Canada Revenue Agency (CRA) maintains partnerships with a wide range of government, not-for-profit, and private sector organizations to support the administration of taxes and benefits and its people-first approach. 

The CRA also engages key stakeholder groups to help advance its goals and priorities and to extend its influence and expertise. Stakeholder engagement includes interactions with specific clients, client representatives, unions, and other organizations such as professional and civil society associations and groups.

CRA partnerships

Federal

The most important federal partnership the CRA has is with the Department of Finance Canada (FIN), given its role in developing Government of Canada (GC) tax policy and legislation. The CRA is responsible for the administration of tax legislation and provides FIN with input on proposed legislative changes.

The CRA also maintains working relationships with other central agencies. The CRA works closely with the Privy Council Office in carrying out the direction of the GC. The CRA works with the Treasury Board of Canada Secretariat (TBS) on Treasury Board submissions, the launch of new programs and the development of regulations. The CRA also participates in various interdepartmental committees, councils, and other fora to inform and influence GC policy direction and management. In addition, the CRA follows central agency guidance on collective agreement negotiations, external communications, and public opinion research.

In addition to its relationship with central agencies, the CRA partners with other government departments in a variety of ways:

Provincial, territorial, and Indigenous

The CRA works with federal, provincial, territorial, and local government partners that are interested in topics of service delivery, digital transformation, and information sharing along with potential joint partnerships.

The CRA also works with provincial and territorial ministries of finance in administering and delivering tax and benefit programs, and sharing information. This includes administering individual and corporate income tax for nearly all provinces and territories, and harmonized sales tax in Ontario and the four Atlantic provinces. Exceptions are Alberta, which administers its own corporation income tax regime, and Quebec, which administers its own individual and corporate tax regimes and also administers the GST on behalf of the CRA in the province. The CRA maintains strong working relationships with both jurisdictions to facilitate effective tax administration. The CRA also partners with some Indigenous governments in administering their sales and income taxes.

The CRA's administration of provincial and territorial corporation and personal income taxes is governed by Tax Collection Agreements signed by federal and provincial or territorial finance ministers. The basic administration of provincial or territorial income tax and related benefit programs is free of charge. However, the provinces or territories may request enhanced services from the CRA, such as increased verification of tax credit claims, on a cost-recovery basis. The CRA’s administration of First Nations Sales Tax, First Nations Goods and Services Tax and First Nations personal income tax programs are governed by agreements signed by the federal finance minister and various Indigenous governments. The CRA monitors the GC’s Action Plan for the implementation of the United Nations Declaration on the Rights of Indigenous Peoples Act. The CRA is not identified as an office of primary interest in the Action Plan, but it contributes to seven initiatives. The CRA has developed its first ever Indigenous Strategy 2024-2027 to increase participation in the income tax and benefit system and further reconciliation with indigenous peoples.

The CRA is a member of the Joint Councils (JC). The Joint Councils is composed of the Public Sector Service Delivery Council (PSSDC) and the Public Sector Chief Information Officer Council (PSCIOC). They collaborate on major public sector service delivery issues confronting all levels of government in Canada. The Joint Councils is supported by the Institute for Citizen-Centred Service (ICCS), a neutral platform for collaboration at the national level.

International

While FIN leads on policy issues in representing Canada internationally at various tax-related forums, the CRA undertakes significant collaboration with other tax jurisdictions and international tax organizations. Through co-operation with tax administrations, the CRA promotes consensus-based standards and transparency in international taxation that is aligned with Canada’s interests. This includes sharing data, benefiting from other countries’ best practices, undertaking research, and developing new approaches to emerging challenges. Canada is a member of several international organizations, including the Organisation for Economic Co-operation and Development (OECD) Forum on Tax Administration (FTA), of which our Commissioner, Bob Hamilton, was appointed the Chair in 2020. Within the FTA there are many sub-bodies, such as working groups and communities of interest (COI), which bring together subject matter experts across a wide range of tax administration functional areas.

Additionally, Canada’s treaty network supports the CRA in obtaining and exchanging information for the purpose of combatting tax evasion and avoidance. The CRA exchanges information with a wide network of international Exchange of Information partners under tax treaties, tax information exchange agreements (TIEAs) and conventions. Canada currently has 94 tax treaties and 24 TIEAs in force.

The CRA is also an active participant in three regional tax organizations and engages bilaterally with other tax administrations on an ad-hoc basis to help support international capacity building. As a significant contribution to information exchange, the CRA has developed and maintains the Knowledge Sharing Platform for Tax Administrations, an online platform to share knowledge and expertise among tax administrations worldwide.

The CRA is one of five countries that make up the Joint Chiefs of Global Tax Enforcement (J5), alongside the United States, Australia, the Netherlands, and the United Kingdom. The CRA also participates in the J5’s Global Financial Institutions Partnership. The J5 is committed to combatting transnational tax crime through increased enforcement collaboration. The J5 works together to gather information, share intelligence, conduct operations, and build the capacity of tax crime enforcement officials. Participation in the J5 enhances the CRA’s capabilities to put global pressure on tax evaders in ways that it could not do on its own.

The CRA is one of two GC representatives, alongside ESDC, on the International Public Sector Fraud Forum (IPSFF). The IPSFF is coordinated by the United Kingdom’s Public Sector Fraud Authority. Notably, the CRA chairs its Fraud Risk and Threat Subgroup.

Key Stakeholders

The CRA engages with key stakeholders to gather business intelligence and enlist support for Agency efforts to deliver its mandate. Working closely with stakeholders gives the CRA a more genuine understanding of their perspectives on key strategic issues, which may have an impact on their organizations as well as on the CRA clients they serve. It also promotes openness and transparency in the CRA decision making on policy and program development. The following represent some of the key stakeholders that the CRA engages with on tax-related issues:

The CRA has ongoing relationships with a variety of software development companies who produce tax preparation software that Canadians can use to file their taxes. The CRA certifies this software for use in time for the start of each tax filing season.

The CRA negotiates collective agreements and key priorities affecting our workforce with both of its bargaining agents (PSAC-UTE and PIPSC-AFS Group).

The CRA also maintains relationships with post-secondary institutions and other non‑government organizations for recruitment-related purposes.

The CRA administers the Community Volunteer Income Tax Program (CVITP) across the country and in partnership with Revenu Québec in that province, where it is called the Income Tax Assistance – Volunteer Program. This program allows community organizations to host free tax preparation sessions for individuals with a modest income and a simple tax situation. The CRA offers training, tax software, laptops and telephone support to the volunteers.

Over the last four years, the CRA has invested $14.8M into a grant program that offers funds to eligible CVITP organizations to offset some of the costs of running the free tax clinics.

From a benefits outreach perspective, the CRA leverages a strong relationship with Service Canada, to work on aligning, where applicable, activities to ensure a seamless client experience with respect to government programs administered by each department. The CRA also partners with community organizations to conduct proactive and on-demand outreach activities to ensure that Canada’s vulnerable population segments are aware of and receive the benefits and credits to which they are entitled.

The CRA is working closely with Natural Resources Canada to develop a seamless service experience for businesses seeking to claim the new Clean Economy Investment Tax Credits (ITCs).

Finally, the CRA has established strong channels of communication with several leading organizations in the charitable sector, which represent thousands of member charities. The CRA leverages these networks to help address specific regulatory challenges for charities and monitor developments in the sector.

CRA budget and financial reports

Introduction

The Main Estimates present the spending plans for the coming fiscal year. They contain both statutory programs (included for information purposes) and appropriations which must be authorized annually by Parliament. The Main Estimates are tabled by March 1. Supplementary Estimates are adjustments throughout the year (generally tabled in June, December, and March).

The process to seek funding for a new spending initiative included in the Main or Supplementary Estimates will generally include a Treasury Board submission, an official document submitted by the Minister seeking approval or authority from the Treasury Board for an initiative that the organization would otherwise not be able to undertake or that is outside its delegated authorities.

The Commissioner and Deputy Commissioner may be called on to defend the CRA's Main or Supplementary Estimates before the Standing Committee on Finance. The Minister may be invited and choose to attend.

As an agency, the CRA benefits from a two-year spending authority, meaning that funds voted in one year can be spent over two fiscal years. This two‐year spending authority enables the CRA to be more strategic in using public funds by taking a multi year view of plans and budget.

CRA 2024-25 Main Estimates

CRA 2024-25 Main Estimates
Text description
  • Vote 1 - Operating: $4,563.7 million
  • Vote 5 - Capital: $90.8 million
  • Statutory Authorities Transfer Payments: $12,017.5 millionFootnote 2 
  • Statutory Authorities Other: $338.9 million
  • Statutory Authorities Employee Benefit Plans: $568.5 million
  • Total: $17,579.5 million

$17.6 billion budget, of which 73.5% (or $12.9 billion) is funded from statutory authorities and 26.5% (or $4.7 billion) from voted authorities.

Authorities

As well as its statutory authorities, the CRA has two annually voted appropriations (commonly referred to as "votes"):

Vote 1 – Operating covering the CRA's base operations, including salaries (80%) and operating expenditures such as accommodations, supplies, postage, training, travel, legal and IT services, etc.

Vote 5 – Capital covering the acquisition or creation of mainly IT assets expected to exceed $10,000.

In addition to the $17.6 billion, the 2024-25 Main Estimates include $482.4 million in revenues to cover costs associated with support the CRA provides to Employment and Social Development Canada (ESDC) in administering the Canada Pension Plan and Employment Insurance legislation.

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CRA core responsibilities and programs

The CRA's budget supports the delivery of three core responsibilities – tax, benefits, and the Taxpayers' Ombudsperson. These in turn are supported by internal services (finance, human resources, information technology, real property, etc.).

Budgets are allocated to functional branches who in turn allocate the funding to programs across headquarters and in the regions based on negotiated work plans. The CRA has 22 externally reported programs, of which 10 are under tax, one under benefits, one under the Taxpayers' Ombudsperson, and 10 under internal services.

2024-25 Main Estimates by core responsibility
2024-25 Main Estimates by core responsibility
Text description
2024-25 Main Estimates by core responsibility/span>
Main Estimates by core responsibility 2024-25 Main Estimates % of Total
Tax $4,237.2 million 24.1%
Benefits $12,294.0 million 69.9%
Taxpayers' Ombudsperson $4.7 million 0.1%
Internal Services $1,043.5 million 5.9%
Total $17,579.5 million 100.0%

Internal reallocation mechanisms

The CRA has a rigorous financial management regime and system of controls over planning and budgeting. This includes a number of internal reallocation mechanisms to ensure that the disbursement of resources is done prudently and effectively, and is aligned with the strategic direction and priorities of the CRA and the government.

Most notably, this consists of two to three annual Resource Management Strategy Updates to evaluate and prioritize in-year operational and emerging pressures against available financial flexibility; an Annual Resource Alignment Process to review, on a more structured basis, how long-term allocations are aligned with CRA and government priorities; and the annual preparation of the Strategic Investment Plan to facilitate the alignment between major investment decisions and priorities, on a 10-year planning horizon.

Financial reporting

Compared to most departments, the CRA has greater responsibilities from a financial reporting perspective.

The CRA is responsible for establishing and maintaining an effective system of internal control over financial reporting to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In this regard, the CRA establishes policies and procedures to ensure that financial information is prepared in accordance with Canadian public sector accounting standards.

The CRA's activities have been divided into two sets of financial statements as follows:

The Auditor General of Canada provides an audit opinion on these two sets of financial statements. The financial statements are reviewed by the Agency Audit Committee and approved by the Board of Management.

The CRA's financial information is also reported to the Receiver General to be included in the Public Accounts of Canada which include the audited consolidated financial statements of the Government of Canada for the fiscal year, ending on March 31. The Public Accounts of Canada are typically tabled in October.

Corporate Documents

Corporate Business Plan

The CRA’s Corporate Business Plan 2024-25 with perspectives to 2026-27 can be found on the CRA website.

Departmental Results Report

The CRA’s 2023-24 Departmental Results Report, for the period ending March 31, 2024, can be found on the CRA website.

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