Course introduction

Who are we and why did we create this course?

Page 2 of 7

The Canada Revenue Agency (CRA) is the organization that is responsible for administering:

• tax laws for the Government of Canada and for most provinces and territories; and
• various social and economic benefit and incentive programs delivered through the tax system such as the goods and services/harmonized sales tax (GST/HST) credit, the Canada Child Tax Benefit, and the Universal Child Care Benefit.

The CRA also helps individuals to understand the tax system and how it works and to understand their roles and responsibilities.

Through this course, we would like to introduce you to:

• Canada's tax system, its history, and how it works;
• why individuals pay taxes, and how those taxes are spent;
• the reasons an individual needs to complete tax returns;
• the tools an individual can use for help with questions about their return, about the taxes they owe, or other related matters; and
• a basic tax return and how to complete it.

Taxes will affect you and your family, both now and in the future. A basic knowledge and understanding of Canada's tax system will allow you to deal effectively with taxes. You'll be able to comply with the law and, at the same time, be sure that you get all the benefits to which you are entitled.

Who are we and why did we create this course?

Page 2 of 7