Final answer:
The CRA's program responsibilities related to payroll specifically include payroll deductions, which are mandatory taxes withheld from employees' wages and paid by employers to various tax jurisdictions.
Step-by-step explanation:
The CRA's (Canada Revenue Agency) program responsibilities that specifically relate to payroll include payroll deductions. Payroll taxes are a critical aspect of an employer's responsibilities and consist of both deductions from an employee's wages and taxes paid by the employer based on the employee's wages. The deductions from an employee's wages are meant for advance payment of income tax, social security contributions, and insurances such as unemployment and disability, which are collectively referred to as withholding taxes such as pay-as-you-earn tax (PAYE) or pay-as-you-go tax (PAYG).
In contrast, taxes paid by employers on the basis of an employee's wages are used to fund the employer's contribution to the social security system and other insurance programs. Payroll taxes are mandatory in many jurisdictions, including the federal government, states, the District of Columbia, and various cities, requiring regular reporting and often electronic submission by the employers.
These responsibilities are part of maintaining compliance with tax laws regarding employment and are separate from other financial obligations such as corporate income tax, individual income tax, and non-payroll related business expenses.