Trust Accounts Division

Canada Revenue Agency (CRA)

Last Verified: 2004-11-09

The Trust Accounts Division works to ensure that employers and workers meet the withholding, remitting and reporting requirements of the Income Tax Act, the Canada Pension Plan, the Employment Insurance Act and the Excise Tax Act. It also ensures they meet the requirements for provincial tax withheld at source, for all provinces except Québec.

The Division is also responsible for the Non-Filer/Non-Registrant program which enforces compliance with the Income Tax Act and Excise Tax Act by developing and applying strategies to detect and correct areas on non-compliance related to the filing of income tax and information returns, and registering for GST.

Summary

The division is responsible for developing, communicating, managing and evaluating national compliance and enforcement programs related to payroll deductions, i.e. tax, CPP and EI, NF/NR and GST/HST filing and remitting. As well, it determines policy for taxable benefits received by employees.

The division also provides technical and procedural support to field offices and external clients. It is also responsible to calculate and prepare the printed federal and provincial (except Québec) tax deduction tables as well as the Tables on Diskette (TOD) and the Payroll Deductions Formulas for Computer Programs.

For more information on the above, please contact the CRA Business Window closest to you (see Related Reading: Business Window - Supplement or CRA's Web site for a list of addresses).

Ontario Contact(s):
See National Contact.

National Contact(s):
Canada Revenue Agency
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site: http://www.cra.gc.ca/menu-e.html

Français | Contact Us | Help | Search | Canada Site

Home | About Us | FAQ | Site Map | Ontario Site

Last Modified: 2004-11-29

Important Notices

Popular Topics

Trust Accounts Division

Summary