Disclaimer

Some of the information on this Web site has been provided by external sources. The CRA is not responsible for the quality, merchantability and fitness for a particular purpose of products or services available on external sites and listed or described on our menu; nor is it responsible for the accuracy, reliability or currency of the information contained on our Web site and supplied by external sources.

Agency status

On November 1, 1999, Revenue Canada became the Canada Customs and Revenue Agency (CCRA). On December 12, 2003, the CCRA became the Canada Revenue Agency (CRA) and the Canada Border Services Agency (CBSA) took over responsibility for Canada's customs operations. For more information on customs and the CBSA visit: www.cbsa-asfc.gc.ca

Some documents on our Web site still contain references to "Revenue Canada" and "the CCRA" rather than to "the CRA" or "the Agency." Many of these Web documents will eventually be modified to reflect our new name.

Until modified by another act of Parliament, the name "Canada Customs and Revenue Agency" remains the only one that can be used on any document of a legal or contractual nature. This includes the exercise of statutory authority, such as in documents related to assessments, appeals, compliance actions, and collection powers, and also includes contracts, procurement instruments, letters of offer of employment, other Human Resources actions, and similar documents.

Third Party Materials

Some of the materials and graphical elements found on Government of Canada Web sites are subject to copyrights held by other organizations. This is particularly true of sites that are jointly operated by a Government of Canada institution and an external organization as part of a collaborative arrangement. In such cases, some restrictions on the reproduction of materials or graphical elements may apply and it may be necessary to seek permission from the rights holder prior to reproducing the material.

Hyperlinking notice

Links to Web sites not under the control of the Government of Canada (GoC) are provided solely for the convenience of users. The GoC is not responsible for the accuracy, currency or the reliability of the content. The GoC does not offer any guarantee in that regard and is not responsible for the information found through these links, nor does it endorse the sites and their content.

Users should be aware that information offered by non-GoC sites that are not subject to the Official Languages Act and to which the CRA links, may be available only in the language(s) used by the sites in question.