Voluntary compliance and self-assessment are the best, most efficient ways to administer Canada's tax system. The CRA promotes voluntary compliance, which is an effective approach for most Canadians. This is done through education, taxpayer services and assistance. However, a program of activities to identify, correct, and deter non-compliance is also essential. Activities include examinations, audits, and investigations, which are intended to ensure compliance with income tax and GST/HST laws.

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