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Details on Transfer Payment Programs

Two transfer payment programs with payments in excess of $5 million were administered by the Canada Revenue Agency in 2010-2011. These are:

• Children’s Special Allowance Payments (Statutory); and
• Disbursements to the Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)

Children’s Special Allowance Payments (Statutory)

Start Date: Aug. 28, 1995 Footnote 1

End Date: Ongoing

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. Children’s Special Allowance (CSA) payments are equivalent to Canada Child Tax Benefit payments. CSA payments are governed by the Children’s Special Allowance Act which provides that this allowance be paid out of the Consolidated Revenue Fund.

Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments

Results Achieved: Monthly payments were made to 281 agencies and foster parents on behalf of 53,951 children. Payments were issued on schedule, no delays were reported.

Program Activity: Benefit Programs

All dollar amounts in the following table are in thousands of dollars

	2008-2009 Actual Spending	2009-2010 Actual Spending	2010-2011
			Planned Spending	Total Authorities	Actual Spending	Variance(s) Planned/Actual
Total Grants
Total Contributions
Total Other Transfer Payments Table note 1	211,848	215,264	225,000	222,438	222,438	2,562
Total	211,848	215,264	225,000	222,438	222,438	2,562

Table note 1

Other Transfer Payments is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement. Return to Table note 1 source text

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

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

Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)

Start Date: October 12, 2006

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

Description of Transfer Payment Program: The export charge, to be levied by Canada on exports of softwood lumber products to the United States, is collected and administered by the Canada Revenue Agency (CRA) with support from the Department of Foreign Affairs and International Trade on behalf of the provinces. Under the Softwood Lumber Products Export Charge Act, 2006, the CRA is responsible for making statutory disbursements to the provinces of a portion of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006. These disbursements are 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: British Columbia Interior, British Columbia Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.

Strategic Outcome: Taxpayers meet their obligations and Canada’s revenue base is protected

Results Achieved: Disbursements 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

All dollar amounts in the following table are in thousands of dollars

	2008-2009 Actual Spending	2009-2010 Actual Spending	2010-2011
			Planned Spending	Total Authorities	Actual Spending	Variance(s) Planned/Actual
Total Grants	–	–	–	–	–	–
Total Contributions	–	–	–	–	–	–
Total Other Transfer Payments Table note 2	180,495	205,545	479,000	220,735	220,735	258,265
Total	180,495	205,545	479,000	220,735	220,735	258,265

Table note 2

Other Transfer Payments is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement. Return to Table note 2 source text

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

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

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Return to Footnote 1 source text

Responsibility for CSA Statutory Vote payment was transferred effective August 28, 1995 from Human Resources and Social Development Canada (P.C. Order 1995-342) Return to Footnote 1 source text

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