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What are the respective responsibilities of the Department of Finance Canada and the Canada Revenue Agency in the area of taxation?

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What are the respective responsibilities of the Department of Finance Canada and the Canada Revenue Agency in the area of taxation?

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The Department of Finance is responsible for developing and evaluating federal taxation policies and legislation. The Canada Revenue Agency (CRA) is responsible for interpreting tax law, as well as for assessing and collecting taxes and levies. The CRA also delivers federal benefits such as the Canada Child Tax Benefit. Information about tax support for individuals and businesses is available on the CRA web site at http://www.cra-arc.gc.ca/menu-eng.html.

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