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Sources of Respendable and Non-Respendable Non-Tax Revenue

By virtue of its mandate, the Canada Revenue Agency (CRA) is responsible for collecting tax revenue as described earlier in the Audited Financial Statements – Administered Activities. Similar to other government departments and agencies, the CRA also collects non-tax revenue that includes interest, penalties and other charges applied under the Customs, Excise/GST and Taxation laws as well as revenues from the refund of previous year's expenditures and from the provision of goods and non-tax services. As detailed below, non-tax revenues are further divided between respendable and non-respendable. Respendable non-tax revenues are received by the CRA for services provided to individuals or organisations that have not been funded by Parliament, e.g., costs recovered under Tax Collection Agreements with the provinces. Non-respendable non-tax revenues are those received by the CRA for which the Agency does not have the authority to re-spend, e.g., recovery of employee benefits costs.

Respendable Non-Tax Revenue ^{Table note 1}

Table note 1

Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity Internal Services are displayed separately from other program activities; they are no longer distributed among the remaining Program Activities. 2008-2009 Actuals have been restated to more accurately reflect the total revenue attributable to each Program Activity and to provide a better comparison of revenue information by Program Activity between fiscal years. Return to Table note 1 source text

Table note 2

CRA charges taxpayers (based on a regulated user fee) for providing tax rulings in advance of a transaction taking place (to provide tax certainty). Return to Table note 2 source text

Table note 3

Comprised mainly of an administration fee charged to the provinces for recoveries provided under the tax collection agreements and other provincial cost recovery initiatives e.g., Corporate Tax Administration for Ontario, provincial benefit programs, and refund setoffs. Return to Table note 3 source text

Table note 4

Comprised mainly of information technology services provided to the Canada Border Services Agency ($148M). Return to Table note 4 source text

Table note 5

Comprised of amounts recovered on behalf of Treasury Board of Canada Secretariat (e.g., contributions to Employee Benefit Plans). Return to Table note 5 source text

Non-Respendable Non-Tax Revenue ^{Table note 6, Table note 7}

Table note 6

This table reflects the approach taken in the Agency’s Audited Financial Statements where a clear distinction is made between Agency activities and administered activities. Interest and penalties collected for personal, corporate and other taxes, which are part of the Agency’s administered activities rather than Agency’s activities, are excluded.

Table note 7

Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity Internal Services are displayed separately from other program activities; they are no longer distributed among the remaining Program Activities. 2008-2009 Actuals have been restated to more accurately reflect the total revenue attributable to each Program Activity and to provide a better comparison of revenue information by Program Activity between fiscal years.

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