The Canada Revenue Agency (CRA) is the federal agency responsible for administering tax laws, collecting taxes, and delivering benefit programs for the Government of Canada and most provinces and territories. CRA processes income tax returns, GST/HST, payroll deductions, and various corporate taxes. It also administers benefit programs including the Canada Child Benefit, GST/HST credit, and climate action incentive. CRA handles tax audits, investigations, and collection activities for outstanding amounts. While primarily a federal agency, CRA collects provincial income taxes in all provinces except Quebec (which has its own revenue agency). Filing taxes and interacting with CRA is an annual experience for most Canadian adults.