Canada Revenue Agency Salary 2026

Complete pay scales for every classification at the Canada Revenue Agency — the federal government's tax administration agency, a Schedule V separate employer under the Financial Administration Act that negotiates its own collective agreements outside Treasury Board core public administration. CRA employs roughly 60,000 staff across tax centres, tax services offices, and the National Capital Region headquarters.

~60K

Employees

22

Classifications

$44K$261K

Salary range

2026

Current rates

CRA — separate agency outside Treasury Board collective bargaining.

Rates verified against CRA-published collective agreement appendices on canada.ca as of 2026-04-26. Bargaining covers PSAC-UTE (SP, MG-SPS, HR) and PIPSC AFS (AU, CO, CS, FI, ES, AC, CH, EN-ENG, PC, PS, SE-RES, SE-REM, SI, EDS, LS, NU, MG-AFS).

Highest-Traffic CRA Classifications

These classifications have dedicated full-detail pages with step-by-step rates and historical pay tables.

All CRA Classifications

18 additional CRA classifications — click any group to expand its pay scale and editorial detail.

ACActuarial Science3 levels

The AC (Actuarial Science) group at CRA covers a small, highly specialized population of actuaries who provide expertise on tax policy modelling, pension valuations, and demographic projections feeding the federal budget process. CRA's actuaries work primarily with Finance Canada and the Office of the Chief Actuary on issues touching the Canada Pension Plan, Old Age Security, and other long-horizon federal programs. The classification is rare across government, and most AC positions require both an FCIA (Fellow of the Canadian Institute of Actuaries) designation and several years of post-fellowship experience.

AC-01 ($74,578 to $140,330) is unusual in covering 17 progression steps across a single level, which reflects the long bench-to-fellow training arc actuaries typically work through. Most AC-01 hires enter mid-grid after completing fellowship exams. AC-02 ($127,854 to $166,593) is the working-level senior actuary position, and AC-03 ($147,973 to $188,385) is the most senior individual-contributor actuarial role at CRA, typically covering chief actuary, principal actuary, or director-level technical positions.

AC falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement at CRA, the same agreement that covers AU (Auditing) and the financial/scientific professional streams. Federal actuarial work pays meaningfully below large insurance company actuarial roles, particularly at the fellow level where private-sector compensation can exceed $250,000 plus bonus. The trade-off public-service actuaries accept is access to government-scale data (CRA's tax microdata is among the most comprehensive actuarial datasets in Canada) and the defined-benefit Public Service Pension Plan, which a pension actuary may value more than most.

LevelStepsSalary range
AC-0117$74,578 – $140,330
AC-029$127,854 – $166,593
AC-039$147,973 – $188,385

Source: CRA published rates →

AUAuditing6 levels

The AU (Auditing) group is the largest professional classification at the Canada Revenue Agency, covering roughly 12,000 employees who audit individual and corporate tax returns, investigate aggressive tax avoidance, and conduct international and transfer-pricing examinations. AU work runs from desk audits of small-business returns through to large-file audits of multinational corporations, GST/HST audits, and the complex case work handled by CRA's International and Large Business Directorate. Auditors are deployed across every tax services office and several specialized national centres.

AU-01 ($73,100 to $95,710) is an entry-level auditor role, typically held by recent accounting or business graduates. AU-02 ($87,137 to $112,220) and AU-03 ($99,864 to $122,817) are the core working levels where most experienced CRA auditors sit, conducting file audits independently. AU-04 ($112,654 to $136,801) is the team-lead and case-manager level, handling complex files or supervising junior auditors. AU-05 ($125,309 to $149,779) and AU-06 ($137,511 to $164,719) are senior auditor and audit manager positions, typically reserved for international tax, transfer-pricing, or aggressive-tax-planning specialists.

AU falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement. Most AU positions require an accounting designation (CPA in particular is heavily preferred), and CRA actively funds CPA completion for junior auditors as a retention tool. The career pipeline is well-defined: AU-01 to AU-03 over five to seven years for typical performers, with AU-04 and above gated by competitive staffing. Compared to Big-Four-firm tax practice, CRA auditing pays lower at the senior levels but offers significantly more responsibility on large files; many senior tax practitioners cycle through CRA AU positions as a credential-building stage before moving to private practice or vice versa.

LevelStepsSalary range
AU-018$73,100 – $95,710
AU-028$87,137 – $112,220
AU-037$99,864 – $122,817
AU-047$112,654 – $136,801
AU-057$125,309 – $149,779
AU-067$137,511 – $164,719

Source: CRA published rates →

CHChemistry5 levels

The CH (Chemistry) group at CRA covers analytical chemists, laboratory scientists, and forensic chemistry specialists who support tax enforcement by analyzing seized substances, performing chemical analysis on disputed product classifications, and providing expert testimony in tax fraud and excise duty cases. CRA chemists work primarily out of the Scientific Research Directorate and support audit and investigations teams across the agency. The classification is small but specialized, and most CH positions require a chemistry degree with relevant laboratory experience.

CH-01 ($44,786 to $78,290) covers the full trainee-through-working-level career arc in a single seven-step grid, with an unusually low entry step ($44,786) for new chemistry graduates that quickly jumps to working-level rates ($62,304 and above) once a chemist completes initial training. CH-02 ($73,094 to $104,413) is the senior analytical chemist working level. CH-03 ($87,799 to $120,472) covers senior specialists with national-level expertise. CH-04 ($105,521 to $132,641) is a chemistry team-lead or principal scientist role. CH-05 ($121,982 to $148,213) is the most senior individual-contributor chemistry position at CRA.

CH falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement at CRA, the same agreement covering AU and AC. Federal CRA chemistry work pays roughly competitively with provincial government laboratory positions but trails private-sector consulting chemistry and pharmaceutical industry rates at the senior levels. The compensating factors are access to specialized regulatory and enforcement-focused chemistry work that has no clear private-sector parallel, and the Public Service Pension Plan accruals. Many CH staff progress laterally into related federal scientific classifications (BI, SE-RES) or move to other federal labs at Health Canada or the CFIA.

LevelStepsSalary range
CH-017$44,786 – $78,290
CH-029$73,094 – $104,413
CH-039$87,799 – $120,472
CH-047$105,521 – $132,641
CH-056$121,982 – $148,213

Source: CRA published rates →

COCommerce4 levels

The CO (Commerce) group at CRA covers commerce officers, business analysts, and trade compliance specialists who handle the tax-administration side of cross-border commercial activity. Unlike the Global Affairs CO classification (trade commissioners), CRA's CO officers focus on the tax treatment of import/export transactions, transfer pricing analysis, and commercial intelligence gathering that supports audit and enforcement work. Most CO positions sit within CRA's International, Large Business and Investigations Directorate or the GST/HST programme.

CO-01 ($67,858 to $96,682) is an entry-level commerce analyst role, typically filled by business, economics, or international trade graduates. CO-02 ($88,455 to $134,510) is the working-level commerce officer with an unusually wide 11-step salary band, reflecting the broad experience range from junior officer to senior file lead. CO-03 ($108,412 to $148,512) covers senior commerce officers and team leads on complex commercial files. CO-04 ($123,772 to $160,985) is the most senior CO classification, typically a national-program lead or principal subject-matter expert.

CO falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement, the same agreement that covers AU and AC at CRA. CO is distinct from the TBS core CO classification (Commerce/Trade Commissioner Service at Global Affairs Canada) despite sharing the code: the work, employer, and pay scale are different, though many candidates with international-trade backgrounds end up applying to both. Career progression often involves cross-classification moves between CO and AU at CRA, particularly for officers building expertise in transfer pricing or international tax. CRA CO positions are concentrated in the National Capital Region, with smaller presences in Toronto and Montreal where international-trade case work clusters.

LevelStepsSalary range
CO-0110$67,858 – $96,682
CO-0211$88,455 – $134,510
CO-039$108,412 – $148,512
CO-048$123,772 – $160,985

Source: CRA published rates →

CSComputer Systems5 levels

The CS (Computer Systems) group at CRA covers software developers, systems analysts, database administrators, network specialists, and IT architects working on CRA's tax systems. CRA operates some of the largest data infrastructure in the federal government, including the systems that process every Canadian tax return, the Business Number registry, GST/HST returns, and the My Account / My Business Account portals. CS positions are distributed across the National Capital Region IT campus, several regional development centres, and the agency's Cyber Security Operations Centre.

CS-01 ($72,984 to $91,168) is an entry-level developer or analyst role, typically filled by recent computer science graduates after security screening. CS-02 ($87,459 to $107,062) is the primary working level for developers, analysts, and DBAs. CS-03 ($103,509 to $128,423) covers senior developers, technical leads, and senior analysts. CS-04 ($118,749 to $147,313) is a senior architect or technical specialist level. CS-05 ($136,930 to $177,568) is the most senior CS classification, typically a principal architect, senior technical advisor, or major-system technical lead.

CS at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement, which is distinct from the TBS IT (formerly TBS-CS) classification despite the shared name. CRA CS pay tracks closely with TBS IT rates at the working levels but uses different step structures. Federal IT salaries lag the private sector materially, particularly at CS-03 and above, where Canadian tech employer compensation routinely exceeds the CS-05 ceiling. The compensating factors at CRA are the scale of the systems (transactional volume rivals major Canadian banks), the Public Service Pension Plan, and the work-life balance compared to product-driven private-sector engineering.

LevelStepsSalary range
CS-018$72,984 – $91,168
CS-028$87,459 – $107,062
CS-038$103,509 – $128,423
CS-048$118,749 – $147,313
CS-059$136,930 – $177,568

Source: CRA published rates →

EDSEducation Services - Language Teaching5 levels

The EDS (Education Services, Language Teaching) group at CRA covers the in-house second-language instructors who deliver official-languages training to CRA staff. EDS instructors teach French and English to CRA employees preparing for bilingual-imperative positions or maintaining their language profile (the federal A/B/C levels for reading, writing, and oral interaction). The classification is small (concentrated in the National Capital Region and a few regional offices) and is distinct from the general public-service teacher classification (ED) used by Treasury Board.

EDS-01 ($83,759 to $100,781) is the entry-level instructor position, typically requiring a degree in second-language teaching, applied linguistics, or related, plus teaching certification. EDS-02 ($100,357 to $109,755) covers experienced instructors handling more advanced groups and specialized content. EDS-03 ($107,098 to $117,211) is the senior instructor level. EDS-04 ($114,838 to $125,261) covers lead instructors and course designers. EDS-05 ($123,784 to $135,105) is the most senior EDS classification, typically a programme director or master instructor responsible for the agency's language-training curriculum.

EDS at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement (the AFS table is the omnibus professional agreement at CRA, despite the misleading 'Audit' name covering most of the agency's professional classifications). Federal in-house language instruction pay sits above most provincial public-sector teaching but below private-sector corporate language consulting at the senior levels. The compensating factor for EDS instructors is the federal pension plan and the structured curriculum delivery, which most private-sector language teachers do not have.

LevelStepsSalary range
EDS-016$83,759 – $100,781
EDS-024$100,357 – $109,755
EDS-034$107,098 – $117,211
EDS-044$114,838 – $125,261
EDS-054$123,784 – $135,105

Source: CRA published rates →

EN-ENGEngineering6 levels

The EN-ENG (Engineering) group at CRA covers professional engineers supporting CRA's facilities, technology infrastructure, and scientific programs. Engineering work at the agency includes building systems engineering for CRA tax centres and headquarters facilities, IT infrastructure engineering for the data centres that run CRA's core systems, and specialized engineering supporting the chemistry, laboratory, and forensic functions in the Scientific Research Directorate. The classification is small at CRA compared to engineering-heavy departments like PSPC or DND.

EN-ENG-01 ($56,527 to $70,103) is a junior engineer-in-training role, typically requiring an accredited engineering degree but not yet a P.Eng. licence. EN-ENG-02 ($70,445 to $85,374) covers engineers with three to five years of post-graduation experience. EN-ENG-03 ($85,100 to $110,760) is the primary working-level engineer position, typically requiring P.Eng. licensure. EN-ENG-04 ($99,973 to $123,941) is a senior engineer level. EN-ENG-05 ($114,639 to $142,611) covers senior specialists and technical leads. EN-ENG-06 ($128,357 to $158,073) is the most senior individual-contributor engineering role at CRA.

EN-ENG falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement at CRA, which uses different step structures from the TBS-NR (Architecture, Engineering and Land Survey) agreement covering EN positions at Treasury Board core. Federal engineering pay at CRA is broadly competitive with provincial government engineering work but lags private-sector consulting and resource-sector engineering at the senior levels. The compensating factors are the diversity of engineering work at a Schedule V agency, the Public Service Pension Plan, and a hiring pace that has generally remained steadier through cycles than private-sector engineering.

LevelStepsSalary range
EN-ENG-012$56,527 – $70,103
EN-ENG-026$70,445 – $85,374
EN-ENG-038$85,100 – $110,760
EN-ENG-047$99,973 – $123,941
EN-ENG-057$114,639 – $142,611
EN-ENG-067$128,357 – $158,073

Source: CRA published rates →

ESEconomics, Sociology and Statistics8 levels

The ES (Economics and Social Science Services) group at CRA covers economists, tax policy analysts, statistical analysts, and behavioural-science researchers supporting CRA's policy and program design functions. ES staff work primarily in the Strategy and Innovation Branch, the Compliance Strategy Directorate, and within CRA's chief data office. Their work informs tax-compliance policy, audit-selection algorithms, and behavioural-design interventions intended to improve voluntary compliance with tax law. The classification is distinct from but closely related to the TBS EC group.

ES-01 ($62,411 to $75,977) is an entry-level analyst position. ES-02 ($70,528 to $83,571) and ES-03 ($83,035 to $100,578) cover the working-level economist and policy analyst positions. ES-04 ($99,359 to $119,597) is a senior analyst level, often requiring a graduate degree. ES-05 ($112,904 to $136,148) covers senior researchers and team leads. ES-06 ($126,973 to $152,266), ES-07 ($138,958 to $164,819), and ES-08 ($146,040 to $176,380) are the senior economist and principal researcher levels, with ES-08 sitting at the top of the scale just below the executive cadre.

ES at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement, and the pay scale broadly tracks TBS's EC classification at comparable working levels with slightly different step timing. ES at CRA hires preferentially from economics, public policy, and statistics graduate programs, and the work appeals strongly to candidates interested in applied tax-compliance research or behavioural economics applied to a regulatory setting. Compared to provincial economic-analyst roles, CRA ES pay is similar at the entry levels and noticeably higher at the senior levels.

LevelStepsSalary range
ES-016$62,411 – $75,977
ES-026$70,528 – $83,571
ES-036$83,035 – $100,578
ES-046$99,359 – $119,597
ES-056$112,904 – $136,148
ES-066$126,973 – $152,266
ES-076$138,958 – $164,819
ES-082$146,040 – $176,380

Source: CRA published rates →

FIFinancial Management4 levels

The FI (Financial Management) group at CRA covers financial analysts, accountants, internal auditors, budget officers, and corporate finance staff handling the agency's own financial operations rather than tax administration. FI staff prepare CRA's departmental financial statements, manage internal budgets, conduct internal audits of CRA programs, and support corporate financial planning. The classification is distinct from CRA's tax-auditor classifications (AU, AC) and from the externally-facing financial-officer roles that work directly with taxpayers.

FI-01 ($66,950 to $95,523) is the entry working-level financial officer position with an unusually long 10-step grid. FI-02 ($81,491 to $112,580) is the senior working-level financial analyst. FI-03 ($103,115 to $134,965) covers senior financial advisors, controllers, and internal audit team leads. FI-04 ($115,157 to $151,745) is the most senior FI classification, typically a chief financial officer of a CRA branch, senior internal audit director, or corporate financial planning lead.

FI at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement, which is the same omnibus agreement covering most CRA professional classifications. CRA actively funds CPA designation for FI staff, and CPA completion is a near-prerequisite for FI-03 and above. The FI scale at CRA broadly parallels the TBS FI scale but settles on different timing rounds. Compared to private-sector accounting and internal audit, federal FI pay is lower at the senior levels but offers significantly better pension benefits and the scale of CRA's operations (a $9 billion annual operating budget) provides analytical work few other Canadian employers can match.

LevelStepsSalary range
FI-0110$66,950 – $95,523
FI-029$81,491 – $112,580
FI-038$103,115 – $134,965
FI-048$115,157 – $151,745

Source: CRA published rates →

LSLibrary Science5 levels

The LS (Library Sciences) group at CRA covers professional librarians and information management specialists supporting CRA's Knowledge and Information Services. LS staff maintain CRA's internal research collections (tax law, accounting standards, court decisions, international tax materials), respond to research requests from auditors and policy analysts, manage CRA's records and archives under the Library and Archives of Canada Act, and increasingly support the agency's digital information governance and AI-training-data oversight functions. The classification is small but specialized.

LS-01 ($74,764 to $93,294) is the entry-level librarian position, typically requiring a Master of Library and Information Science (MLIS) or equivalent. LS-02 ($82,674 to $96,310) covers experienced librarians and information specialists. LS-03 ($96,706 to $112,237) is a senior librarian or specialist position. LS-04 ($100,123 to $121,778) covers senior research librarians, knowledge management leads, and information governance specialists. LS-05 ($120,712 to $144,406) is the most senior LS classification, typically a chief librarian, head of information services, or principal knowledge management advisor.

LS at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement at CRA, separate from the TBS LS classification under the SP (Library Science) collective agreement at core public administration. LS positions at CRA are scarce; most openings are filled through internal advancement rather than external recruitment. Compared to academic and large-private-sector librarian roles, CRA LS pay is competitive at the working levels and slightly above at the senior levels, with the Public Service Pension Plan as a meaningful retention factor for a profession where defined-benefit pensions have become rare.

LevelStepsSalary range
LS-019$74,764 – $93,294
LS-026$82,674 – $96,310
LS-036$96,706 – $112,237
LS-047$100,123 – $121,778
LS-057$120,712 – $144,406

Source: CRA published rates →

MG-AFSManagement - Audit, Financial and Scientific6 levels

The MG-AFS (Management, Audit, Financial and Scientific) group at CRA covers the management layer that supervises CRA's professional staff (auditors, financial officers, scientists, IT specialists, and policy analysts working under the AFS collective agreement umbrella). MG-AFS is the management track parallel to MG-SPS: where MG-SPS manages SP-classified program-operations staff, MG-AFS manages PIPSC-represented professional staff. Most CRA audit team managers, IT managers, and senior corporate-services managers sit on the MG-AFS scale.

MG-AFS-01 ($68,920 to $88,851) and MG-AFS-02 ($75,366 to $97,166) are first-line manager and team lead positions. MG-AFS-03 ($81,061 to $104,498) and MG-AFS-04 ($86,156 to $116,118) cover section and divisional managers. MG-AFS-05 ($103,352 to $139,297) is a senior manager level, often heading a major audit program, IT branch, or corporate-services division. MG-AFS-06 ($113,571 to $153,072) is the most senior MG-AFS classification, an assistant-director-equivalent position covering large multi-team programs or technical operations directorates.

MG-AFS falls under the PIPSC AFS collective agreement as a management group within the broader CRA-AFS bargaining structure, distinct from the TBS EX classification (which is non-unionized). The nine-step grid at each level mirrors MG-SPS and reflects CRA's longer in-band progression model. MG-AFS appointments typically require demonstrated team-leadership experience at AU-04, FI-03, CS-03, or equivalent working-level senior positions, and most MG-AFS-01 hires come through internal promotion. The intentional compression between AU-04 max ($136,801) and MG-AFS-01 max ($88,851) means a high-performing senior auditor can out-earn a junior manager, a structure CRA uses to keep technical talent in operational roles longer.

LevelStepsSalary range
MG-AFS-019$68,920 – $88,851
MG-AFS-029$75,366 – $97,166
MG-AFS-039$81,061 – $104,498
MG-AFS-049$86,156 – $116,118
MG-AFS-059$103,352 – $139,297
MG-AFS-069$113,571 – $153,072

Source: CRA published rates →

NUNursing - Medical Adjudicator2 levels

The NU (Nursing, Emergency Medical Aide) group at CRA covers a small population of emergency medical aides supporting CRA's secure facilities and offices. The classification is rare at CRA (most federal nursing positions are at Health Canada, Veterans Affairs, or CSC) and is limited to NU-EMA postings rather than the broader NU classification used elsewhere in government. Most CRA NU positions are concentrated at large tax centres and CRA headquarters facilities where on-site medical support is required by occupational health and safety regulations.

NU-EMA-01 ($90,654 to $102,564) is the working-level Emergency Medical Aide position, typically requiring an EMR or EMA-2 certification plus federal security clearance. NU-EMA-02 ($98,952 to $111,956) is the senior EMA level, covering team leads and facility-wide medical coordinators at larger CRA sites. The classification carries only two levels because the work is operationally distinct (on-site emergency medical response) rather than a clinical-nursing career ladder.

NU at CRA falls under the PSAC Health Services (SH) collective agreement framework, though the small population at CRA means the bargaining unit characteristics are largely shaped by the much larger NU populations at Health Canada and CSC. Compared to provincial emergency medical services, CRA NU-EMA positions offer day-shift hours, the federal pension, and the structured workload of facility-based medical support, in exchange for a narrower clinical scope than ambulance or hospital work.

LevelStepsSalary range
NU-EMA-016$90,654 – $102,564
NU-EMA-026$98,952 – $111,956

Source: CRA published rates →

PCPhysical Sciences5 levels

The PC (Physical Sciences) group at CRA covers physicists, materials scientists, and physical-sciences specialists supporting CRA's scientific research, forensics, and technical-investigation functions. PC work at CRA is uncommon (the bulk of federal physical-science work sits at NRC, NRCan, and Environment Canada) and most CRA PC positions support the Scientific Research Directorate's analytical and laboratory functions in collaboration with the CH (Chemistry) group.

PC-01 ($44,292 to $88,285) is the trainee-through-working-level career arc in a single seven-step grid, with a low entry-step ($44,292) for new physics graduates that quickly jumps to working-level rates ($72,682 and above) once a scientist completes initial training. PC-02 ($86,503 to $103,615) is the senior working-level physical scientist position. PC-03 ($104,226 to $124,023) covers senior specialists with national-level expertise. PC-04 ($120,758 to $141,878) is a team-lead or principal scientist role. PC-05 ($136,038 to $154,773) is the most senior individual-contributor physical-sciences position at CRA.

PC at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement and uses the same structural pay design as CH and BI. Compared to private-sector physical-sciences work (resource sector, semiconductor industry, applied physics consulting), CRA PC pay is competitive at the working levels but lags meaningfully at the senior levels where private-sector compensation rises faster. The compensating factors at CRA are the niche applied work (most physical-science applications at CRA support enforcement or analytical functions), the Public Service Pension Plan, and lateral mobility into related federal scientific classifications.

LevelStepsSalary range
PC-017$44,292 – $88,285
PC-026$86,503 – $103,615
PC-036$104,226 – $124,023
PC-046$120,758 – $141,878
PC-055$136,038 – $154,773

Source: CRA published rates →

PSPsychology5 levels

The PS (Psychology) group at CRA covers psychologists, organizational psychology specialists, and behavioural science researchers supporting CRA's employee assistance, workplace mental health, and (increasingly) behavioural compliance research functions. The classification spans clinical psychology work (employee assistance, organizational health) and applied behavioural research (taxpayer compliance experiments, behavioural-insights interventions). Most PS positions sit within CRA's Human Resources Branch or the Strategy and Innovation Branch's behavioural insights unit.

PS-01 ($60,046 to $82,008) is the entry-level psychology position, typically requiring a Master's degree in psychology. PS-02 ($77,529 to $101,556) is the working-level psychologist, often requiring provincial registration as a psychologist or progress toward it. PS-03 ($99,006 to $114,783) is a senior psychologist position. PS-04 ($111,460 to $129,498) covers senior specialists and team leads. PS-05 ($114,799 to $144,572) is the most senior PS classification, typically a principal psychologist, chief organizational health advisor, or director of behavioural research.

PS at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement. The classification is small at CRA; most federal psychology work sits at the National Defence (military and veterans mental health), Public Safety, and Correctional Service of Canada. PS pay at CRA is competitive with provincial-government psychology positions and somewhat below private-clinical-practice work at the senior levels, where private clinicians can charge fee-for-service rates that exceed federal psychology compensation. The Public Service Pension Plan and the applied behavioural-science work are the principal retention factors.

LevelStepsSalary range
PS-019$60,046 – $82,008
PS-028$77,529 – $101,556
PS-035$99,006 – $114,783
PS-045$111,460 – $129,498
PS-057$114,799 – $144,572

Source: CRA published rates →

SE-RESScientific Research - Research Scientist5 levels

The SE-RES (Scientific Research) group at CRA covers research scientists conducting original research in areas relevant to tax administration: tax compliance behaviour, statistical modelling of audit selection, data science applied to tax data, and applied research in forensic accounting and economic crime. SE-RES is distinct from the SE-REM (Research Management) classification, which covers managers of research teams. Most SE-RES positions at CRA sit within the Scientific Research Directorate or the agency's chief data office.

SE-RES-01 ($70,394 to $96,323) is the entry-level research scientist position, typically requiring a PhD in a relevant field. SE-RES-02 ($87,410 to $136,360) is the working-level research scientist, with an unusually wide 10-step grid. SE-RES-03 ($110,463 to $149,703) covers senior research scientists with established publication records. SE-RES-04 ($132,289 to $166,167) is a principal research scientist position. SE-RES-05 ($144,845 to $181,949) is the most senior SE-RES classification, typically a senior principal researcher or principal scientist with national-level expertise in a specific research domain.

SE-RES at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement. Compared to academic research positions, CRA SE-RES offers comparable pay at the entry and working levels and somewhat higher pay at the senior levels (academic tenure-track salaries in Canada often plateau well below SE-RES-05). Compared to private-sector industrial research, federal SE-RES pay sits below tech-industry research scientist compensation but offers access to CRA's microdata (one of the largest applied-research datasets in Canadian government) and the Public Service Pension Plan.

LevelStepsSalary range
SE-RES-018$70,394 – $96,323
SE-RES-0210$87,410 – $136,360
SE-RES-0310$110,463 – $149,703
SE-RES-048$132,289 – $166,167
SE-RES-058$144,845 – $181,949

Source: CRA published rates →

SE-REMScientific Research - Research Manager2 levels

The SE-REM (Scientific Research - Management) group at CRA covers managers of research scientists and research programs within the agency. SE-REM positions are uncommon and tightly tied to specific research-management roles; most SE-REM postings are at the Scientific Research Directorate, the Compliance Strategy Directorate, or the chief data office. The classification covers research program directors and senior research managers responsible for multi-scientist teams rather than individual research contributions.

SE-REM-01 ($112,699 to $151,937) is the entry research-management level, typically a research team lead managing several SE-RES scientists. SE-REM-02 ($129,954 to $169,612) is the senior research-management level, covering directors of research programs and principal research managers with portfolio-level responsibilities. The classification only has two levels because the population is small and most senior research-management positions transition to executive (EX) rather than continuing through additional SE-REM steps.

SE-REM at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement and is structurally a management track within the AFS bargaining unit. The SE-REM scale runs notably higher than SE-RES at comparable levels, reflecting CRA's deliberate premium on research-management roles that combine technical expertise with team leadership. Most SE-REM appointments come from internal advancement of senior SE-RES scientists who have demonstrated both research excellence and management capacity, rather than external recruitment.

LevelStepsSalary range
SE-REM-0110$112,699 – $151,937
SE-REM-0210$129,954 – $169,612

Source: CRA published rates →

SISocial Science Support8 levels

The SI (Social Science Support) group at CRA covers analysts, researchers, and program support specialists in the social science and applied research streams who do not meet the requirements for the higher-credentialed ES classification. SI work spans program evaluation support, behavioural research assistance, statistical analysis support, and applied policy analysis for CRA's compliance and benefits programs. The classification is structured to provide a career path for staff with bachelor's degrees in social science fields who develop applied expertise on the job.

SI-01 ($62,411 to $75,977) and SI-02 ($70,528 to $83,571) are entry-level analyst positions. SI-03 ($77,537 to $90,234) and SI-04 ($83,035 to $100,578) cover the working-level social-science analyst positions. SI-05 ($99,359 to $119,597) and SI-06 ($112,904 to $136,148) are senior analyst and specialist levels. SI-07 ($126,973 to $152,266) and SI-08 ($138,958 to $164,819) cover senior researchers and principal analysts, with SI-08 sitting at the top of the SI scale.

SI at CRA falls under the PIPSC Audit, Financial and Scientific (AFS) collective agreement and shares its pay structure largely with the ES classification at lower levels. The two classifications diverge at the senior levels: ES typically requires a graduate degree, while SI relies more on applied experience. Career progression from SI into ES is common for staff who complete graduate work mid-career, and the two classifications often appear interchangeably in CRA staffing actions for similar positions.

LevelStepsSalary range
SI-016$62,411 – $75,977
SI-026$70,528 – $83,571
SI-036$77,537 – $90,234
SI-046$83,035 – $100,578
SI-056$99,359 – $119,597
SI-066$112,904 – $136,148
SI-076$126,973 – $152,266
SI-086$138,958 – $164,819

Source: CRA published rates →

HRHuman Resources7 levels

The HR (Human Resources Management) group at CRA covers human resources advisors, staffing officers, classification specialists, labour relations advisors, and compensation specialists working in CRA's Human Resources Branch. CRA's HR function is large because the agency manages staffing for roughly 50,000 employees across the country, operates its own staffing regime separate from the Public Service Employment Act, and maintains a more complex classification structure than most federal departments due to its 20-plus distinct pay scales.

HR-01 ($44,894 to $66,519) is the entry-level HR assistant position with a wide salary band. HR-02 ($64,211 to $82,748) covers junior HR advisors and staffing officers. HR-03 ($80,994 to $93,133) is the working-level HR advisor. HR-04 ($90,822 to $104,590) is a senior HR advisor or team lead. HR-05 ($100,976 to $116,278) covers senior specialists in classification, labour relations, or staffing programs. HR-06 ($113,069 to $130,511) is a manager-equivalent HR specialist. HR-07 ($119,900 to $144,765) is the most senior HR classification, typically a chief HR advisor or principal program manager.

HR at CRA falls under the PSAC-UTE collective agreement, the same agreement covering the SP program-operations group. HR-classified positions are concentrated in the National Capital Region (CRA headquarters HR Branch) with smaller HR units in each major tax centre and tax services office. Compared to private-sector HR, CRA HR pay is competitive at the working levels (HR-03 and HR-04) and somewhat below private-sector senior HR at HR-06 and above. The work is genuinely specialized: federal staffing rules, the CRA-specific staffing regime, and classification across 20-plus pay scales make CRA HR expertise less portable to private-sector HR than HR experience from a single-scale employer.

LevelStepsSalary range
HR-012$44,894 – $66,519
HR-027$64,211 – $82,748
HR-035$80,994 – $93,133
HR-045$90,822 – $104,590
HR-055$100,976 – $116,278
HR-065$113,069 – $130,511
HR-072$119,900 – $144,765

Source: CRA published rates →

About CRA Pay Structure

The Canada Revenue Agency was created in 1999 as a separate employer under the Canada Revenue Agency Act, with its own staffing authority distinct from the Public Service Employment Act. CRA negotiates its own collective agreements through two primary bargaining structures: the PSAC-UTE (Union of Taxation Employees) agreement for SP, MG-SPS, and HR classifications; and the PIPSC Audit, Financial and Scientific (AFS) agreement for AU, CO, CS, MG-AFS, FI, ES, AC, CH, EN-ENG, PC, PS, SE-RES, SE-REM, SI, EDS, LS, and NU.

The pay scales above mirror the corresponding Treasury Board classifications in structure (e.g., CRA AU and TBS AU share a classification code) but resolve to different annual rates because the two employers bargain independently. CRA AU rates are typically slightly higher than TBS AU at the working levels, reflecting CRA's use of accounting designations and operational tax- enforcement work.

CRA service counts toward the Public Service Pension Plan on terms identical to core public administration. Career mobility between CRA and TBS departments is common, particularly in finance (FI), IT (CS), and audit (AU) classifications, but classification conversions can be complex because of the bargaining differences.

Frequently Asked Questions

What is the highest-paying classification at CRA?

The CRA executive cadre (EX-04 and EX-05, covering Assistant Commissioners) tops the CRA scale at up to $260,719 per year. Above the EX cadre, the Deputy Commissioner is Governor-in-Council appointed under section 26 of the CRA Act and the Commissioner of Revenue holds Deputy Minister-level pay under section 25 — neither sits on the EX scale.

Does CRA pay differ from Treasury Board for the same classification code?

Yes. CRA bargains independently, so an AU at CRA earns different rates than a hypothetical AU at Treasury Board core. Where codes appear on both employer scales (AU, FI, CO, EN-ENG, CH, PC, PS), the CRA rate is typically the binding one for CRA staff. CRA does not use the TBS AS classification at all — its administrative workforce sits in the SP group instead.

How current are the CRA rates on FedPay?

Last verified against CRA-published agreements on canada.ca as of 2026-04-26. The current PSAC-UTE agreement covers 2022-2026 (signed June 2023). The current PIPSC AFS agreement (RC4300-23E) covers 2022-12-22 through 2026-12-21 and was signed December 14, 2023.