ARCHIVED - Canada Revenue Agency

Implementation Date: Aug. 28, 1995^{[Footnote 1]} 

End Date: Ongoing

Total Expenditures: $1,529,508,000 to date including 2007-2008

Description of Transfer Payment Program:

Tax-free monthly payments made to agencies and foster parents who are licensed by provincial or federal governments to provide for the care and education of children under the age of 18 who physically reside in Canada and who are not in the care of their parents. CSA payments are equivalent to Canada Child Tax Benefit payments. CSA payments are governed by the Children’s Special Allowances Act which provides that this allowance be paid out of the Consolidated Revenue Fund.

Objective(s), expected result(s) and outcomes:

The Canada Revenue Agency’s second strategic outcome states that “eligible families and individuals receive timely and correct benefit payments”. In this context, the specific objective of the CSA is to ensure that children in care receive their rightful share of entitlements. According to the CSA Act, the CSA payments “shall be applied exclusively toward the care, maintenance, education, training or advancement of the child in respect of whom it is paid.”

Achieved results or progress made:

Monthly payments were made to 293 agencies and foster parents on behalf of 56,255 children. Payments were issued on schedule, no delays were reported.

 

Program Activity

Benefit Programs

Total Grants*

Total Contributions

Total Other Types of Transfer Payments

Total Program Activity

Total

Comment(s) on variance(s): N/A

Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A

Implementation Date: Fall 2005

End Date: December 31, 2008

Total Expenditures: $362,719,000 to date

Description of Transfer Payment Program:

The Energy Cost Benefit (ECB) Program is a one-time payment issued to low-income families with children and to seniors. Families entitled to receive the National Child Benefit (NCB) supplement will receive $250 and seniors entitled to receive the Guaranteed Income Supplement (GIS) will receive $125 or $250 for senior couples. It is estimated that 3.1 million payments will be effected under the ECB consisting of 1.5 million payments by the Canada Revenue Agency (CRA) to families receiving the NCB and 1.6 million payments by Human Resources and Social Development Canada to seniors receiving the GIS.

Objective(s), expected result(s) and outcomes:

The CRA’s second strategic outcome states that “eligible families and individuals receive timely and correct benefit payments”. In this context, the specific objective of the ECB is to ensure that eligible recipients receive their rightful share of entitlements.

Achieved results or progress made:

ECB payments administered by the CRA were issued by cheque starting on January 12, 2006, or will be issued after the assessment of the prospective recipients 2004 tax returns, whichever is the latest.

 

Program Activity

Benefit Programs

Total Grants

Total Contributions

Total Other Types of Transfer Payments*

Total Program Activity

Total

Comment(s) on variance(s): N/A

Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A

Implementation Date: October 12, 2006

End Date: October 12, 2013 with an option for an additional 2 years

Total Expenditures: $603,601,579 to date

Description of Transfer Payment Program:

The export charge, to be levied by Canada on exports of softwood lumber products to the United States, will be collected and administered by the Canada Revenue Agency (CRA) with support from the Department of Foreign Affairs and International Trade (DFAIT) on behalf of the provinces. Under the Softwood Lumber Products Export Charge Act, 2006 (Act), the CRA is responsible for making disbursements to the provinces of a portion of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006. These payments will be reduced by several factors: refunds paid to the industry, costs for the administration and implementation of the Agreement and the Act as well as the costs incurred for certain litigation resulting from the Agreement or Act. The Act applies to the following regions: BC Interior, BC Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.

Objective(s), expected result(s) and outcomes:

Softwood lumber is a significant economic generator in all provinces. The Canada – US Softwood Lumber Agreement, supported by the majority of industry members and the major lumber producing provinces, provides for long-term and predictable market access to the United States, which is of significant benefit to the Canadian industry. The CRA’s first strategic outcome is that “Taxpayers meet their obligations and Canada’s revenue base is protected”. In this context, one of the CRA’s goals in administering the Act is to ensure that softwood lumber exporters in regions covered by the Act comply with their registration, filing, reporting, and remittance obligations. The CRA’s ability to maintain continued compliance with the Act will demonstrate to U.S. authorities that Canada’s obligations are met and the Agreement will be maintained.

Achieved results or progress made:

The first payment covering revenues collected, minus costs for the period between the entry into force on October 12, 2006 and September 30, 2007, was made to the provinces on January 11, 2008. A second payment was made on March 31, 2008 covering the calendar quarter from October 1, 2007 to December 31, 2007. Payments will continue on a quarterly basis until the termination of the Agreement, unless lumber market prices increase to the point where no export charge is applicable for that period.

 

Program Activity

Taxpayer and Business Assistance

Total Grants

Total Contributions

Total Other Types of Transfer Payments*

Total Program Activity

Total

Comment(s) on variance(s): N/A

Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A