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Canada Revenue Agency is the state body responsible for the collection of the various taxes in Canada and administration of income tax system in the country. It also acts as the overseeing authority for the tax related programs like Scientific Research and Experimental Development Tax Credit Program and the charities in Canada.

The administrative structure of the Canada Revenue Agency is composed of fifteen members who are headed by the Commissioner. The head office of the agency is located in Ottawa where the decision, training, financing and planning take place. Canada Revenue Agency collects income tax, payroll tax, excise tax etc.

Canada Revenue Agency has administration offices in five regions, Atlantic, Ontario, Prairie, Quebec and Pacific. The agency carries out its tax collection and audit through its Tax Service offices while its Taxation centers are assigned with the task to process the tax returns and collect the review regarding returns filed.

Apart from the collection of taxes, Canada Revenue Agency is the regulatory body for many Benefits programs in Canada including Canada Child Tax Benefit (CCTB) and Universal Child Care Benefit (UCCB).