Compliance and enforcement

Canada's tax system is based on self-assessment. The CRA's compliance activities help preserve public confidence in the fairness and integrity of those systems.

Our programs reflect the CRA's mandate to use responsible enforcement to promote awareness of and compliance with the laws we administer.

Services and information

• Combatting tax crimes
• Report a lead on suspected tax cheating in Canada
• Offshore Tax Informant Program
• Voluntary Disclosures Program
• Business audits
• Letter writing campaigns
• Collections at the CRA
• Electronic Funds Transfer Reporting
• Offshoring Canadian Taxes
• Compliance in the sharing economy
• Compliance in the real estate sector
• Incentive income
• Industry Campaign Approach
• Digital Currency
• The CRA’s international collaboration to combat tax evasion – Joint Chiefs of Global Tax Enforcement

Rulings and interpretations

• Income tax rulings and interpretations
• CPP/EI rulings
• Excise and GST/HST rulings and interpretations

Related links

• Taxpayer Bill of Rights
• Convictions