Fact Sheet

September 7, 2004

Essential Services

The Canada Revenue Agency (CRA) is committed to providing high quality services to Canadians. Some of these services may be affected if there is a strike. In the interests of the safety and security of the public, the CRA will maintain the delivery of essential services. Employees in essential positions must report to work in the event of a strike.

The following is a list of essential activities, which will continue to operate in the event of a strike.

• The CRA will continue to issue all benefit payments including the Canada Child Tax Benefit and related provincial and territorial child benefits and credits.
• The CRA will continue to issue all credit payments including the Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit, Newfoundland Harmonized Sales Tax Credit, and Saskatchewan Sales Tax Credit.
• The CRA will continue to provide rulings related to insurability of earnings and hours for Employment Insurance (EI) and eligibility for the Canada Pension Plan (CPP). The CRA will also continue to work to resolve formal appeals made by clients on its decisions relating to EI and CPP.
• The CRA will continue to work to resolve formal objections made by clients on its decisions relating to eligibility for the Canada Child Tax Benefit and the GST/HST Credit.

Canadians continue to be responsible for meeting their tax obligations.

For more information about our services and taxpayer responsibilities during a strike, visit the CRA's Web site at www.cra.gc.ca.

News release associated with this fact sheet: Canada Revenue Agency and Public Service Alliance of Canada unable to reach an agreement by strike deadline

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