Canada Revenue Agency is the current name for the federal government department formerly known as the Canada Customs and Revenue Agency (CCRA). Before that it was called Revenue Canada, and many people still refer to it by that name.
In this documentation we will use the current name, usually shortened to CRA.
CRA is the source for most Canadian payroll-related rules & information, and the government agency that employers interact with the most.
The CRA website is: www.canada.ca
We recommend that all payroll users obtain and read the following information from CRA:
Employer's Guide - Payroll Deductions (Basic Information), document T4001
Employer's Guide - Taxable Benefits, document T4130
Employers' Guide - Filing the T4 Slip and Summary, document RC4120
Employers' Guide - Remitting Payroll Deductions, document RC4163
The above documents are available for download from CRA's website. (Specific links to most documents have not been provided here because the links can become out-of-date quite quickly.)
The Service Canada website is: www.canada.ca/service-canada.html
The retrieve your Web access code online: www.canada.ca/web-access-code
2014 was the last year that the CRA sent Web access code letters. You should keep the current access code and use it to file your future year information returns. If you misplace your access code or want to change it you can do so by accessing the Canada Revenue Agency's (CRA) Retrieve your Web access code online application at the link above, or by calling the e-service Helpdesk at 1-877-322-7849.
The Quebec Ministry of Revenue website is: www.revenuquebec.ca
We recommend that all payroll users with employees in the province of Quebec obtain and read the following information from The Quebec Ministry of Revenue:
Guide for Employers - Source Deductions and Contributions, document TP-1015.G-V
Taxable Benefits, document IN-253-V