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90-526: CBSA may refer to: Canada Border Services Agency , a federal law enforcement agency that is responsible for border control Core-based statistical area , a U.S. geographic area defined by the Office of Management and Budget List of core-based statistical areas Container Based Sanitation Alliance, an association promoting a specific form of toilet systems; see Container-based sanitation Topics referred to by

180-524: A work-to-rule strike, just days before COVID-19 restrictions on crossing the Canada–United States border were due to be eased. Having been without a collective bargaining agreement since 2018, the demands of the strike were an increase in salaries to reach equality with other law enforcement officials in Canada, increased protections against harassment and discrimination, as well as the implementation of

270-576: A CRA employee is 45 years old. Under the Financial Administration Act , the CRA is designated under Schedule V as a separate agency outside of the core public administration, which allows the CRA to establish different job classifications, pay rates, and enter into labour negotiations differently from other government departments and agencies. Consequently, the job classifications used by CRA may not align with those typically used in other parts of

360-680: A given tax year. Income is generally reported through the T-series forms, with the number corresponding with a specific type of income situation. Individual taxpayers will report their income using the T1 return . Corporations and trusts respectively use the T2 and T3 forms. Employers use the T4 form to issue a statement of remuneration paid for individual employees, which is then submitted to employees for T1 filing purposes Lastly, any investment income or capital gains earned by

450-572: A lower rate applicable to income that qualifies for the federal small business deduction, and the higher rate to all other forms of income. While some provinces adhere to the business limit for the lower rate set by the federal governments, other provinces choose to maintain their own rate. The Canada Revenue Agency collects the Goods and Services Tax (GST) (the Canadian federal value added tax ) of 5 per cent in all provinces. In Quebec, under an agreement with

540-405: A notice of assessment. The notice of assessment provides a summary of each entity's income, credits and deductions. If a taxpayer disagrees with an assessment, they may file an appeal which may lead to challenging the assessment in tax court. Once a tax return is assessed, it may be subject to review. In some cases, a tax return could be reviewed before being assessed. After an objection is filed,

630-489: A policy to allow non-uniformed officials to work from home. An agreement was reached between the workers and the Canadian government in the evening of the same day, ending the strike after one day. A report ordered by the federal government in 2017 urged for the creation of a new independent oversight committee to monitor, address, and investigate complaints against the CBSA. Currently, CBSA has no independent civilian oversight. It

720-651: A questionnaire detailing port demographics, traffic volume, enforcement, and intelligence information. The 2006 risk assessment ranked 23 ports as high-risk and included information on suspected criminal and national security risks, as well as the risk of irregular or illegal migration of people. In addition to the border and port risk assessment processes, the intelligence directorate provides daily, weekly, and monthly updates on specific threats and trends in unlawful activities. Intelligence officers and analysts frequently participate in tactical and operational law enforcement activities such as search warrants, arrests, surveillance,

810-469: A recommendation to parliament to have the border agency's guidelines for examination of digital devices written into the Customs Act and says the threshold to trigger a search should be defined in law as "reasonable grounds to suspect" a crime or customs infraction. In response to Therrien's comments, CBSA released a press statement announcing statistics on device searches. Legal analysts have speculated that

900-650: A singular organization, titled the Canada Border Services Agency, with Alain Jolicoeur appointed as its inaugural president. Originally, under CCRA, Canada Customs was joined with the country's revenue service, though the agency would primarily give its focus to tax collection. With the establishment of Border Services, CCRA's taxation responsibilities would break off into the Canada Revenue Agency , while its customs function would be absorbed entirely by

990-475: A taxpayer is reported in a T5 form. Depending on the complexity of a taxpayer's income situation, supplementary forms outside of the T-series may need to be completed. For income tax purposes, trusts are treated as a taxable entity by the Income Tax Act . A legal representative of an estate of a deceased person may have to file a T3 return for the estate if it has properties that has not been distributed. Unlike

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1080-460: A third-party provider in order to use the system. As of the 2019 tax year, the vast majority of taxpayers file their taxes electronically (90.3%) while increasingly fewer taxpayers (9.7%) use the traditional paper method. Most taxpayers (56.5%) rely on EFILE to submit their return, meaning that most Canadians generally seek out tax professionals when preparing their annual returns. Many benefits, such as Canada Child Benefit (CCB), are determined by

1170-543: Is assessed and ranked by commodity and by mode of transport. The agency will include the risks of irregular or illegal migration of people, and the movement of food, plants, and animals, now under the agency's broader mandate, in the next version of its border risk assessment. The agency also prepares a national port risk assessment every two years. The agency assessed the relative risk to 168 ports of entry in 2006 and 220 in 2004. Regional intelligence analysts, in consultation with other sources and port operational staff, complete

1260-421: Is based on the principle of mandatory self-assessment. Taxpayers, comprising both businesses and individuals, must complete a tax return every year determine whether they owe taxes or will receive a refund. For individual tax returns, returns are generally due on April 30 for the preceding tax year. For other entities, such as charities, corporations, sole proprietorships, partnerships, or self-employed individuals,

1350-478: Is considered an unusual situation by many provincial law associations as nearly every policing agency in Canada has some form of independent oversight body. The Liberal government announced in 2019 a budget allocating $ 24 million over five years, to expand the mandate of the Civilian Review and Complaints Commission . The commission will provide service to both RCMP and CBSA. The proposed legislation ( Bill C-98 )

1440-456: Is designed to focus directly on border-related intelligence. Detector dogs begin training between the ages of 11 and 16 months and work for an average of 8 to 10 years. Several different breeds are used, but the CBSA primarily uses Labrador Retriever for firearm, drug, and currency detection, while using the Beagle for plant, food, and animal detection. Dogs live with their handler full-time. While

1530-532: Is different from Wikidata All article disambiguation pages All disambiguation pages Canada Border Services Agency The CBSA is responsible to Parliament through Dominic Leblanc who is the Minister of Public Safety, Democratic Institutions and Intergovernmental Affairs of Canada, which is under the direction of Erin O’Gorman who is also the president of Canada Border Services Agency. The Agency

1620-436: Is required to file a T4 return, that is, a T4 summary for total wages paid by the business, and T4 slips for wages paid to each employees, to the CRA. The CRA is responsible for collecting several taxes on behalf of the federal government, and most provincial and territorial governments (except Quebec), including personal income taxes , corporate taxes , sales taxes , fuel charges , and certain excise taxes as defined under

1710-405: Is tasked with investigating and pursuing prosecution of those who commit criminal offences against Canada's border legislation. CBSA investigators are responsible for operational activities including: The CBSA maintains a robust and comprehensive Intelligence program, which is mandated to provide timely, accurate, and relevant intelligence support to operational decision-makers at all levels within

1800-529: Is the Beretta Px4 Storm . In August 2006, Prime Minister Stephen Harper announced that arming BSOs would begin in early 2007 and would continue through 2016, marking the 10-year strategy. The arming of officers at Ports of Entry (POEs) across Canada was conducted systematically, with ports that were considered the busiest and/or most dangerous to be completed first. Some of the first officers to be armed were those working at Ontario's Windsor-Detroit POE ,

1890-442: Is trained to detect specific commodities, and is generally trained to fit into one of four profiles: Detector dogs provide BSOs with one of the most effective tools in the detection of contraband. Although other tools are available to BSOs, detector dogs are highly efficient in their ability to accurately locate the source of a scent and thus can save time in labour-intensive examinations of vehicles, luggage, and cargo. This speeds up

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1980-509: The Criminal Code . The agency will also seize items it labels obscene , as it did in February 2009 when it detained and banned two films by the adult film director Michael Lucas . CBSA's Policy On The Classification Of Obscene Material states that the "ingestion of someone else's urine... with a sexual purpose" makes a film obscene. In 2000, after a ten-year-long controversy over items

2070-584: The Criminal Code . However, they can only make arrests for offences under the Criminal Code if they are appointed as "designated officers" by the minister of public safety under the Customs Act (section 163.4) and are at customs offices performing the normal duties of an officer or by Section 99.1 of the Customs Act . Currently, BSOs are equipped with handcuffs , pepper spray , batons , and Beretta PX4 Storm pistols. The arming initiative began in 2007 and officially concluded in 2016. BSOs are trained at

2160-772: The Smart Border Accord , was signed in 2001 and is an initiative of the Government of Canada —specifically the CBSA, RCMP , and the Department of Foreign Affairs and International Trade— and the United States Government —particularly the Department of Homeland Security (DHS), CBP , and the U.S. Coast Guard . The two major signatories to the Declaration were Canadian Deputy Prime Minister John Manley and then- US Director of Homeland Security Tom Ridge . The accord

2250-515: The Action Plan : Canada Revenue Agency The Canada Revenue Agency ( CRA ; French : Agence du revenu du Canada ; ARC ) is the revenue service of the Canadian federal government , and most provincial and territorial governments. The CRA collects taxes , administers tax law and policy , and delivers benefit programs and tax credits. Legislation administered by the CRA includes

2340-447: The Borden government introduced a personal income tax in 1917. While intended to be a temporary measure at first, the federal government has since continued to levy personal income taxes, and are now the largest source of revenue for the federal government. Both Inland Revenue and Customs were eventually merged into a single department, Customs and Excise, between 1918 and 1927. In 1927,

2430-532: The Canada Border Services Agency Act , which received Royal Assent on 3 November 2005. The CBSA oversees approximately 1,200 service locations across Canada and 39 in other countries. It employs over 14,000 public servants and offers 24-hour service at 117 of its land border crossings and 10 of the 13 international airports it serves. It works closely with Immigration, Refugees and Citizenship Canada to enforce immigration laws by facilitating

2520-485: The Department of National Revenue Act was enacted by Parliament, which changed the name of the department from Customs and Excise to National Revenue, while retaining its earlier mandate. The Department of National Revenue would gain increasing responsibility as new social programs, such as the Canada Pension Plan , and new streams of revenue, such as the Goods and Services Tax (GST) were gradually introduced over

2610-464: The Excise Tax Act , which requires many entities to register for a GST/HST account and remit GST/HST collected. These entities include sole-proprietors, partnerships, and corporations. Not-for profit organizations, are normally exempt for income tax purposes, but are required to register for GST/HST accounts under the current rules. GST/HST returns are due monthly, quarterly, or annually depending on

2700-404: The Excise Tax Act . As a separate agency, the CRA maintains partnerships and agreements with provincial, territorial, and other levels of government to administer non-harmonized sales tax programs on a cost-recovery basis. Personal income taxes The Canada Revenue Agency collects most individual income taxes in Canada . Canada uses tax brackets to determine an individual's tax obligations,

2790-510: The Immigration and Refugee Board of Canada . There are very few illegal immigrants who enter the country without first being examined by the CBSA. The reason for this is that Canada is physically very difficult to get to, except crossing the Canada/U.S. border. As the U.S. is itself a prime destination for illegal immigrants, not many illegal immigrants then attempt to cross the border into Canada in

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2880-491: The Income Tax Act, parts of the Excise Tax Act , and parts of laws relating to the Canada Pension Plan , employment insurance (EI), tariffs and duties . The agency also oversees the registration of charities in Canada , and enforces much of the country's tax laws. From 1867 to 1999, tax services and programs were administered by the Department of National Revenue, otherwise known as Revenue Canada. In 1999, Revenue Canada

2970-399: The "Cone of Scent;" odour particles always disperse in the shape of a cone: more concentrated at the source, and less concentrated farther away. After the initial training, the handler must keep up a training regimen to ensure their dog remains in top form. Only about 1 in 10 dogs who begin the training eventually become detector dogs. While there is no specific description for a detector dog,

3060-445: The 2017 tax year, the CRA collected approximately $ 430 billion in revenue on behalf of federal and provincial governments, and administered nearly $ 34 billion in benefits to Canadians. The CRA is responsible to Parliament through the minister of national revenue ( Marie Claude-Bibeau since 2023). The day-to-day operations of the agency are overseen by the commissioner of revenue (Bob Hamilton since 2016). Prior to Confederation ,

3150-570: The 2018–19 fiscal year. The agency's headquarters are based in Ottawa, itself divided into five program branches, which directly support the CRA's core responsibilities, and seven corporate branches, which deliver internal services within the organization. The CRA also has operations throughout the rest of Canada, including 4 Tax Centres (TCs), 3 National Verifications and Collections Centres (NVCCs), and 25 Tax Services Offices (TSOs), organized into four regions: Atlantic, Ontario, Quebec, and Western. During

3240-408: The 2019 tax year. The agency was also tasked with delivering emergency financial benefits to Canadians on behalf of the federal government, processing millions of applications through its IT systems. The CRA is led by the minister of national revenue and the commissioner of revenue, who functions as the agency's chief executive officer (CEO). The minister is accountable to Parliament and Cabinet for

3330-506: The Agency. Information is lawfully collected from a variety of sources, including open and closed source materials, domestic and international intelligence partners, joint operations with other law enforcement agencies, sophisticated technical means, covert surveillance, and informants/human intelligence. Intelligence officers and analysts are deployed within Canada—along the borders and throughout

3420-671: The Board of Management. The Board of Management consists of 15 members appointed by the Governor in Council , of which 11 are appointed by the provinces and territories, 2 by the federal government, with the remaining seat filled by the commissioner of revenue, who is an ex-officio member of the board. Board members are typically appointed for a term of three years. The board develops the CRA's Corporate Business Plan each year, which sets out objectives, performance expectations, and financial allocations within

3510-603: The CBSA College, located in Rigaud, Quebec . The training begins with a 4-week online program called the "Pre-OITP," followed by an 18-week program called the CBSA Officer Induction Training Program (OITP) which covers a range of topics from law (such as criminal law , immigration, and customs legislation) to control and defensive tactics. The CBSA plays a key role in immigration to Canada , as it has assumed

3600-466: The CBSA looks for certain characteristics that make a better potential detector dog, including: One of the central purposes for the CBSA's creation was to address heightened security concerns 9/11 and to respond to criticisms that Canada was not doing enough to ensure the security of North America, especially from the United States, which had begun substantial changes years before the 2001 attacks. In

3690-637: The CBSA. The agency has since undergone significant changes to its overall structure, as well as to its range of duties and institutional priorities. During its initial years, CBSA officers, just as their CCRA predecessors, were not equipped with firearms. This would be the case until 2006, when the Government of Canada would approve of the CBSA Arming Initiative , a 10-year strategy to arm and train Border Services Officers (BSOs). One of

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3780-799: The CCRA, Citizenship and Immigration Canada and the Canadian Food Inspection Agency on border protection and immigration enforcement. Following the CBSA spin-off, the CCRA was rebranded as the Canada Revenue Agency, with its strategic direction pivoting towards enforcing compliance with Canada's tax laws and delivering benefits to Canadians. Due to the COVID-19 pandemic , the CRA joined several other government departments in transitioning to temporary remote work arrangements. The CRA also extended deadlines for filing returns and payments for

3870-483: The CRA either as a lump-sum or in quarterly instalments. While most taxpayers file only through the CRA, Quebec residents file separately with the CRA and Revenu Québec each year. Taxes for provincial corporations in Canada are administered by the CRA, except for provinces of Alberta and Quebec. Ontario previously administered corporate taxes until 2008, after which the CRA took over responsibility collecting these taxes. The provinces maintain dual tax rates, with

3960-407: The CRA is required to reassess a tax return "with all due dispatch" according to subsection 165(3) of the Income Tax Act . This may have different meanings depending on how busy the CRA is, the time of year, and other factors. Subsection 165(3) says: On receipt of a notice of objection under this section, the Minister shall, with all due dispatch, reconsider the assessment and vacate, confirm or vary

4050-410: The CRA's business operations. As such, it cannot enforce or interpret legislation on behalf of the agency, and does not have access to taxpayer information. The CRA maintains four advisory committees to assist it in operational planning and decision-making as it relates to different sectors or issues. Advisory committees consist of tax professionals, lawyers, accountants, and community leaders that help

4140-418: The CRA's operations, and in matters pertaining to tax and benefit administration in Canada. The current minister is Marie-Claude Bibeau, who was appointed on July 26, 2023. The commissioner is the CRA's CEO. The commissioner manages the day-to-day operations of the agency, and advises the minister on the duties and functions of the CRA as prescribed by legislation. The current commissioner is Bob Hamilton, who

4230-664: The Canada Border Services Agency. While "Border Services Officer" is the overarching term for the CBSA's front-line personnel, it is not a title derived from legislation. Rather, BSOs receive multiple legislative designations such as " Customs Officer " under the Customs Act ; " Immigration Officer " under the Immigration and Refugee Protection Act ; and "Screening Officer" under the Quarantine Act . When enforcing customs- or immigration-related legislation, BSOs are Peace Officers under

4320-597: The Goods and Services Tax (GST) has been replaced by the Harmonized Sales Tax (HST). The Harmonized Sales Tax combines the national GST and the provincial sales tax into a single tax. The HST is administered by the CRA. Each province that has Harmonized Sales Tax receives its portion of the HST from the CRA. In 2013, British Columbia removed HST after public protests against the newly taxed items under HST that were not taxed under

4410-555: The United States, families cannot file joint returns. A partnership is not a taxable entity for income tax purposes and its income is taxed in the hands of its partners. Individual taxpayers can file by paper, telephone, or electronically. Taxpayers have two methods for filing electronically: NETFILE, which is for individuals who file their own tax returns, and EFILE, used for professional tax preparers that file on behalf of their clients. Taxpayers that prepare their own taxes through NETFILE generally need to obtain tax filing software from

4500-743: The Yukon, Northwest Territories, and Nunavut, co-located with existing Service Canada offices. There are three NSCs located across the North: As of the 2018-19 fiscal year, the CRA employed about 43,908 people, making it the largest organization within the federal government by personnel. Despite being headquartered in Ottawa, only about 12,000 employees are based in the National Capital Region. Of these employees, 32,598 (74.2%) were indeterminate or permanent employees, 1,251 (2.8%) were students, and 10,057 (22.9%) were contract employees. The average age of

4590-433: The agency improve its service delivery within a specific area. The current advisory committees are as follows: The CRA's headquarters are located in Ottawa, and is responsible for several agency-wide functions, including ministerial reporting, corporate planning, human resources , information technology, communications, and interpreting tax legislation. Headquarters is divided into five program branches, which help deliver

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4680-585: The agency labelled obscene, the case reached the British Columbia Supreme Court . One judge in the case concluded not only that Border officials had wrongly delayed, confiscated, destroyed, damaged, prohibited, or misclassified materials imported by the appellant on numerous occasions, but that these errors were caused "by the systemic targeting of Little Sisters' importations in the Vancouver Customs. The Criminal Investigations unit of CBSA

4770-783: The agency's core mandate around tax and benefits administration, and seven corporate branches, which deliver services that support the day-to-day operations of the CRA. Outside of its headquarters, the CRA's operations across Canada are divided into four regions, which help to carry out the agency's operations in different regions of the country. Each region is headed by an assistant commissioner, who oversees activities in their region, including that of tax centres (TCs) and tax services offices (TSOs) in their area of responsibility. Tax centres are responsible for intaking and processing individual and business tax returns. There are four tax centres located across Canada, each assigned their own geographic areas of responsibility, which may vary depending on

4860-399: The agency. The Board of Management is divided into four committees, Audit, Governance and Social Responsibility, Human Resources, and Resources, and one subcommittee, Service Transformation. These committees allow for a detailed review of items brought before the board, and establish work plans for their respective activities each year. The Board of Management is not directly involved with

4950-408: The assessment or reassess, and shall thereupon notify the taxpayer in writing of the Minister's action. Residents of Canada are required to file an individual income tax return every year. Non-residents may have to file a tax return under certain circumstances where they directly earn income in Canada, which can be rental payments, stock dividends, or royalties that a non-resident earns in Canada during

5040-528: The busiest highway port of entry in Canada. As of 2019, Border Services Officers at all POEs are issued duty firearms. However, BSOs working within major airport terminals are not authorized to be armed and must instead store and lock their firearms. In August 2021, around 8,500 employees of the Agency represented by the Public Service Alliance of Canada and the Customs and Immigration Union went on

5130-492: The collection of taxes and customs duties was the responsibility of the Department of Customs in each of the British North American colonies. In 1867, Parliament enacted legislation which established two separate departments, Inland Revenue, and Customs. Until end of World War I , the majority of federal revenue came from customs and excise duties, but as the war effort placed increasing pressure on government finances,

5220-505: The corresponding TSO where applicable: National Verifications and Collections Centres are responsible for non-complex files related to collection, verification, and validation that do not involve in-person interaction. These new facilities were introduced by the agency in 2016 as part of an effort to modernize the Agency's services. There are three NVCCs located across Canada: In 2019, the CRA opened introduced Northern Service Centres to access to tax services and assistance for residents in

5310-426: The country—as well as overseas. The agency turns the information it collects into intelligence by using automated risk analysis, analytical tools, and risk management. This allows it to work toward its objective of balancing security concerns with the need to facilitate the flow of people and goods. The agency seeks to manage risks through several means; including the collection and analysis of intelligence information;

5400-521: The dog is at work, it is transported in air-conditioned vehicles that act as a mobile kennel. The AMPS program, implemented in December 2005, is a system that encourages compliance with customs legislation through the tendering of monetary penalties. It is used mainly as an enforcement tool on technical infractions, where the subject did not necessarily intend to breach the legislation, but failed to comply in some way. For more serious or deliberate infractions,

5490-532: The expensive airfare has made the relatively short 5.5-nautical-mile (10 km; 6 mi) boat ride to the Canadian province of Newfoundland and Labrador more attractive for destitute economic migrants. All persons and goods entering Canada are subject to examination by CBSA officers. An examination can be as simple as a few questions, but can also include an examination of the subject's vehicle and/or luggage, electronic devices, more intensive questioning, or strip-searches . The intensity of an examination depends on

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5580-480: The federal government, Revenu Québec administers the GST to businesses, and administers Quebec's own Quebec Sales Tax (QST). The Goods and Services Tax was introduced in 1991 at 7 per cent added to the value of most sales of goods and services. The GST was reduced to 6 per cent in 2006 and 5 per cent in 2008, the current rate. In Prince Edward Island , New Brunswick , Newfoundland and Labrador , Nova Scotia and Ontario

5670-629: The first significant policy changes to come to the agency was allowing CBSA officers to arrest and detain individuals at the border for non-customs related violations of Canadian law. These responsibilities would eventually lead to the implementation of use of force policies, after which BSOs across Canada began to carry collapsible batons , pepper spray , and handcuffs , though it would take several years before they could be equipped with firearms. The 2006 Canadian federal budget introduced CA$ 101 million to equip BSOs with side arms and to eliminate single-person border crossings . The sidearm of choice

5760-591: The goods in question may be seized or subject to forfeiture. AMPS penalties are imposed depending on the severity and frequency of the infraction. Multiple infractions will result in higher penalties under the AMPS system. The CBSA's use of detector dogs began with three canine units at the Windsor port of entry in 1978. The program has since expanded to include 69 detector dog teams located at ports across Canada. Detector dogs work in mail, air, land, and marine facilities. Each dog

5850-540: The income reported on the T1 returns. If returns are not filed, taxpayers may not be able to obtain benefits they are entitled to. Registered Retirement Savings Plan (RRSP) contribution room also depends on the taxpayer's reported income. Employees normally have income tax withheld on each paycheque by their employers, who remit the tax withheld together with payroll taxes to the CRA. Contractors (and most pensioners) are normally required to pay instalments for income tax to CRA during

5940-541: The latter half of the 20th century. In 1993, EFILE was first made available to Canadian taxpayers wishing to submit their taxes electronically. In 1999, the Chrétien government introduced legislation that would transform Revenue Canada from a department to a new agency, the Canada Customs and Revenue Agency. This change was intended to reduce duplication in tax administration, streamline services to Canadians, and provide

6030-459: The numbers released may be inaccurate. (usually referred to as Officer) (commanding officer of a point of entry, either land or airport) (commanding officer of a district: multiple land borders or an airport) (commanding officer of a region, e.g. Pacific Region, Prairie Region) (head of the CBSA) A Border Services Officer (BSO) is a federal law enforcement officer employed by

6120-561: The officer to circulate among passengers more peacefully and are considered by the Agency to be more effective in the course of their work. The Passive Dog training was implemented in 1993 and is now the Agency's preference. Detector Dog teams (consisting of a dog and a single handler) undergo a 10-week training course at the CBSA Learning Centre. The handlers are Border Services Officers and are trained on how to care for, maintain, and train their dogs. They are also trained to understand

6210-454: The port-of-entry and enforcement mandates formerly held by Citizenship and Immigration Canada . CBSA officers work on the front lines, screening persons entering the country and removing those who are unlawfully in Canada. As of the end of 2003, there were up to 200,000 illegal immigrants in Canada (most residing in Ontario). Most are refugee claimants whose refugee applications were rejected by

6300-411: The process for BSOs as well as for the travelling public. The CBSA uses passive detector dogs, unlike some other law enforcement agencies, which use active dogs. When a passive dog detects a scent that it has been trained to recognize, it sits beside the source of the smell. While active dogs, which bark, scratch, dig, or bite at the source of the scent, were used initially by the CBSA, passive dogs allow

6390-467: The public service. Executives, management, and students are generally not represented by a union. However, the majority of CRA employees are represented by Union of Taxation Employees , which is a component of Public Service Alliance of Canada . Auditors, investigators and computer systems employees are represented by Professional Institute of the Public Service of Canada . The Canadian tax system

6480-629: The rates of which are set by the Department of Finance . Personal income taxes are levied by both the federal government and provincial governments, each with separate rates, but are collected together with the exception of Quebec. Based on individual earnings, employers will typically deduct income tax, in addition to Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) and Employment Insurance (EI) deductions from an employee's paycheque. However, taxpayers that rely on rental or investment income, or are self-employed generally do not have taxes automatically deducted from their pay, must remit tax payments to

6570-533: The reasonable suspicion that the officer has to escalate the intensiveness of a search. CBSA Officers must adhere to strict search protocols, guidelines, and procedures during the examination process. Examinations are performed to ensure compliance with customs and immigration legislation. CBSA officers are given their authority by the Customs Act and the Immigration and Refugee Protection Act (IRPA). In addition, BSOs are also able to enforce other Acts of Parliament as they are designated as Peace Officers under

6660-475: The recruitment and retention of confidential informers, interviews of detainees, and the analysis of seized goods and evidence. The CBSA Border Watch toll-free info line offers citizens the opportunity to report suspicious cross-border activity directly to the agency directly and confidentially. The Border Watch line differs from other phone lines for the public, such as CrimeStoppers or the RCMP info line in that it

6750-621: The removal of inadmissible individuals from the country and assisting local police in the investigation of violations of the Immigration and Refugee Protection Act . CBSA's Inland Enforcement branch tracks down and removes foreign nationals who are in Canada illegally. The Agency oversees operations at three major sea ports and three CBSA mail centres (CMC), and operates detention facilities, known as immigration holding centres (IHC), in Laval , Quebec ; Toronto , Ontario ; and Surrey , British Columbia . Before 2004, border security in Canada

6840-405: The same term [REDACTED] This disambiguation page lists articles associated with the title CBSA . If an internal link led you here, you may wish to change the link to point directly to the intended article. Retrieved from " https://en.wikipedia.org/w/index.php?title=CBSA&oldid=1182961224 " Category : Disambiguation pages Hidden categories: Short description

6930-427: The tax administration with more flexibility in corporate planning, and in forming relationships with provincial, territorial, and Indigenous governments. The CCRA was given a broad mandate that covered taxation, customs, and border protection. This arrangement only lasted until December 2003, when the Canada Border Services Agency was spun off from the CCRA due to issues relating to interdepartmental collaboration between

7020-500: The tax deadline may vary widely. Penalties may be imposed if returns are received after the deadline, or any outstanding amounts owed are also subject to penalties and daily compounded interest. Additionally, taxpayers that repeatedly fail to report income over several tax years, or make false statements or omissions may be subject to penalties, which may vary depending on the severity of a taxpayer's actions. The CRA processes most tax returns with very limited review and promptly issues

7110-606: The type of return: Tax services offices are field offices which handle more complex audit and collection files for the agency, generally those which involve direct interaction with taxpayers. While TSOs are present in every province, the territories do not currently have active TSOs, and are instead under the jurisdiction of TSOs located in other parts of Canada. Tax services offices are sometimes divided into branch offices for organizational purposes. There are twenty-five TSOs situated across Canada, and are organized as follows, with any branch offices indicated in indented bullets under

7200-523: The use of detection tools; the analysis of indicators and judgment of front-line officers; and random checks. Threat and risk assessments are widely recognized as valuable decision-making tools when setting examination priorities. The agency's intelligence directorate conducts a border risk assessment of its border operations every 2–3 years. Under this process, the agency assesses the risks of smuggling contraband, such as drugs, firearms, proceeds of crime, child pornography, illicit tobacco, etc. The information

7290-399: The volume of sales. If sales are less than $ 30,000 per year, a business may qualify as smaller suppliers, who are not required to register for GST/HST. An employer is required to withhold income tax and payroll taxes, such as CPP and EI, and to remit the withheld amount to the CRA monthly, quarterly, or annually depending on the amount of withholding. By the end of every February, an employer

7380-655: The wake of the September 11 attacks on the United States, Canada's border operations had to place enhanced emphasis on national security and public safety . As a result, the United States established the Department of Homeland Security (DHS) led by Secretary Tom Ridge , who would partner with Canada's Deputy Prime Minister at the time, John Manley , to create the bi-national Smart Border Declaration in December 2001. The declaration would provide objectives for cooperation between Canadian-American border operations. The Smart Border Declaration and Action Plan, also known as

7470-475: The wild. There has been a recent increase in the number of illegal entrants from St. Pierre & Miquelon who travel in makeshift boats. High unemployment in the French colony has spurred this increase, which has been acknowledged by the Government of France. The CBSA and Royal Canadian Navy are considering increased marine patrols to intercept the illegal migrants. While residents could lawfully travel to France,

7560-401: The year. Once a tax return is filed, a tax refund will be available if the tax withheld or the instalments are more than tax owing calculated on the tax return. If the tax return results in a balance due, it must be paid in full by the due date or interest will accrue daily. The Goods and Services Tax (GST) or Harmonized Sales Tax (HST), collectively referred to as GST/HST, are governed by

7650-414: Was appointed to the position on August 1, 2016. The commissioner is supported by the deputy commissioner, who fulfils specific duties and assignments provided to them by the commissioner, and acts for the commissioner in the event of absence or incapacity. The current deputy commissioner is Brigitte Diogo, who was appointed to the position on April 11, 2022. The minister and commissioner are supported by

7740-407: Was created on 12 December 2003, by an order-in-council that amalgamated the customs function of the now-defunct Canada Customs and Revenue Agency , the enforcement function of Citizenship and Immigration Canada (now known as Immigration, Refugees and Citizenship Canada), and the port-of-entry examination function of the Canadian Food Inspection Agency (CFIA). The CBSA's creation was formalized by

7830-420: Was handled by three legacy agencies that performed individual functions: The auditor general identified the issues in having the responsibility of border security be divided, such as the inability of individual agencies to share certain security information, as well as ineffective inter-agency communication. Thus, in 2003, the border enforcement functions taken on by the separate agencies would consolidate into

7920-508: Was pending enactment, but did not clear the senate before the end of the parliamentary session in June 2019. CBSA policy and protocols for searching electronic devices have changed significantly in recent years. New and updated examination protocols now include: On 7 January 2020, Privacy Commissioner Daniel Therrien announced that the Agency had violated the law by carrying out unduly invasive searches of personal digital devices. Therrien filed

8010-544: Was reorganized into the Canada Customs and Revenue Agency (CCRA). In 2003, the Canada Border Services Agency (CBSA) was created out of the CCRA, leading to customs being dropped from the agency's mandate and the agency's current name. The CRA is the largest organization in the Canadian federal public service by number of personnel, employing 54,933 people and has an operating budget of $ 5.1 billion as of

8100-477: Was set up to facilitate the cross-border flow of travelers and goods, consisting of 30 points of common interest to improve both security and trade between the two countries. Included in the plan are initiatives to improve the biometric features of Permanent Resident Cards in both Canada and the US , sharing Advanced Passenger Information and creating compatible immigration databases. There are four main pillars to

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