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        <h1 property="name" id="wb-cont">Canada Revenue Agency (CRA)</h1>


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                    <p>Eligible employers can apply for period 5 of the <a href="/content/canadasite/en/revenue-agency/services/subsidy/emergency-wage-subsidy.html">Canada Emergency Wage Subsidy (CEWS)</a>.</p>
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        <p>Administers tax, benefits, and related programs for the Government of Canada and for most provinces and territories.</p>
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        <h3><a href="/en/revenue-agency/services/payments.html">Payments</a></h3>
        <p>How to send money to the CRA, receive your payments, options if you are unable to pay a debt</p>

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        <h3><a href="/en/services/taxes/child-and-family-benefits.html">Tax credits and benefits for individuals</a></h3>
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        <p>GST/HST accounts, collect and remit the tax, file a return, claim rebates, search the GST/HST registry </p>
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        <p>Duties, customs, charges, tax on underused housing, luxury items, digital services revenue</p>
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        <h3><a href="/en/revenue-agency/services/support-difficult-situations.html">Support in difficult situations</a></h3>
        <p>Tariffs, situations of abuse or disaster, CRA debt, past COVID-19 relief</p>
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        <h3><a href="/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance.html">Compliance and enforcement</a></h3>
        <p>Reporting obligations, debt collection, audits, taxpayer relief, objections or appeals</p>
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