ACCT-4021EL Chapter Notes - Chapter 2: Alternative 3, Supreme Court Of Canada, Canada Pension Plan
Document Summary
The cra has the responsibility for carrying out the tax policies that are enacted by parliament. In carrying out these policies, the ceo of the cra is the commissioner of revenue. The minister of national revenue is responsible for the cra and is accountable to parliament for all of its activities, including the administration and enforcement of program legislation such as the income tax act and the excise tax act. The cra has a board of management consisting of 15 members appointed by the governor in council, 11 of whom have been nominated by the provinces and territories. The board has the responsibility of overseeing the management of the cra, and the management of policies related to resources, services, property, personnel, and contracts. Ita 150(1) is a general rule that requires all persons (individuals, corporations, and trusts) to file a tax return .
