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CRA is the Canada Revenue Agency for the collection and administration of taxes in Canada by the Government of Canada. The main purpose of the agency is to manage the tax laws, provide the tax related Benefits and programs for the social and economic well being of the people of Canada. For ensuring proper tax paying services, it uses electronic medium for the payment of taxes, to calculate payroll deductions, download or order forms and publications, to register the formal disputes, change the address and calculate family benefits. The agency is involved in providing different types of tax related programs and services such as Canada Pension Plan (CPP), Employment Insurance (EI) Rulings, Non Taxable Income, Canada Child Tax Benefit (CCTB) and Universal Child Care Benefit (UCCB) programs, Payroll tax returns, Income Tax, Goods and Services Tax (GST) and Harmonized Sales Tax (HST) returns. It also offers distinct investigation programs including Criminal Investigations Program (CIP), Informant Leads Program (ILP), Special Enforcement Program (SEP) and Voluntary Disclosures Program (VDP). There are different types of taxes enrolled under the taxation system such as Service Tax, excise tax, payroll tax, Sales Tax, Income Tax and many other taxes. The Canada Revenue Agency (CRA) has its headquarters located at Ottawa, Ontario, Canada.