Debts the Canada Revenue Agency collects

The Canada Revenue Agency (CRA) collects amounts owing such as:

• individual income tax
• payroll deductions
• GST/HST remittances
• corporation income tax
• customs, excise, and other levies
• benefit overpayments including:
  • Canada child benefit
  • GST/HST credit

The CRA also collects the following amounts owed for other government programs:

• defaulted Canada Student Loans
• Employment Insurance overpayments and penalties
• Training Allowances Payment System overpayments
• Canada Pension Plan overpayments
• grants and contributions overpayments
• operations and maintenance receivables
• other Employment and Social Development Canada program overpayments and/or penalties

Related links

• Questions and answers on requirement to pay
• Information on deemed trust
• Protect yourself against fraud
• Collection of tax debts in jeopardy
• Collections limitation period

Date modified:

2017-02-07