Published: April 13, 2020
Last Updated: April 13, 2020
On December 12, 2003, the Canada Customs and Revenue Agency (CCRA) (the Canadian tax authority) became the Canada Revenue Agency (CRA).
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"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."