The Canada Revenue Agency (CRA; ) is the revenue service of the Government of Canada. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits for the federal government and most provincial and territorial governments. Legislation administered by the CRA includes the "Income Tax Act," parts of the "Excise Tax Act", and laws relating to the Canada Pension Plan, employment insurance (EI), softwood lumber, and tobacco. The Agency also oversees the registration of charities in Canada, and ensures their compliance with tax and common law.