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Supplementary Information (Tables)
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.
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Internal Services Table note 1
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Income Tax Ruling Fees Table note 2
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Administration of Provincial Programs Table note 3
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Services to Other Government Departments (OGD) Table note 4
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Less: Amounts Recovered on behalf of OGDs Table note 5
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Appeals Table note 6
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Benefit Programs Table note 7
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In the 2009-2010 Annual Report, the Canada Revenue Agency indicated its plans to create a user fee policy instrument. As a first step in that plan, the Agency developed and introduced in 2010-2011 new Directives on Costing and on Cost Recovery and Charging that provide general direction and requirements on charging practices and processes. Work is now underway to review existing procedures and instructions related to how fees are determined, applied and managed to ensure they are complete and relevant.
A. User Fee: Advance Income Tax Ruling Fee
Fee Setting Authority: Financial Administration Act – 19(b)
Performance Standards: The key service standard target is to issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information.
Performance Results: Actual 2010-2011 results: 102 days
Where a delay is unavoidable, clients are contacted and notified of the delays. In addition, the Canada Revenue Agency has recently completed a comprehensive study of its performance in this area and will work towards taking the necessary steps in gradually moving back towards its published service standard.
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A. External Fee: Advance Income Tax Ruling Fee
Service Standard: The key service standard target is to issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information.
Performance Results: Actual 2010-2011 results: 102 days
Where a delay is unavoidable, clients are contacted and notified of the delays. In addition, the Canada Revenue Agency (CRA) has recently completed a comprehensive study of its performance in this area and will work towards taking the necessary steps in gradually moving back towards its published service standard.
Stakeholder Consultation: Client feedback is largely received informally during the CRA’s attendance at major tax conferences. Generally, there is a very high degree of satisfaction with the quality of advance income tax rulings. Further to consultation with stakeholders, the CRA will be conducting analysis on its service standards.
A. User Fee:Taxation Statistical Analyses and Data Processing Fee
Fee Setting Authority: Financial Administration Act-19(b)
Performance Standards: Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance Results: Average time to provide the requested data is 14 days
A. External Fee: Taxation Statistical Analyses and Data Processing Fee
Service Standard: Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance Results: Average time to provide the requested data was 14 days.
Stakeholder Consultation: Client satisfaction surveys were sent to external clients. The responses received indicated a satisfaction rate of 100%.
A. User Fee: Access to Information Processing Fee
Fee Type: Other Products and Services (O)
Fee Setting Authority: Access to Information and Privacy Act
Performance Standards: Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period. The Canada Revenue Agency’s (CRA) internal processing standard is to complete 90% of filed requests within the legislative deadline.
Performance Results: 63% of the requests made under the Access to Information Act were processed within the legislative timeframe. The CRA was able to increase its capacity in 2010-2011 and successfully launched its external website. In 2011-2012, the CRA will continue to improve its performance to meet its legislative obligations with regards to the Access to Information Act.
B. Other Information: It is the Canada Revenue Agency’s practice to waive reproduction fees where the total owing per amount is less than $25.
A. External Fee: Access to Information Processing Fee
Service Standard: Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period.
The Canada Revenue Agency’s (CRA) internal processing standard is to complete 90% of filed request within the legislative deadline.
Performance Results: 63% of the requests made under the Access to Information Act were processed within the legislative timeframe. The CRA was able to increase its capacity in 2010-2011 and successfully launched its external website. In 2011-2012, the CRA will continue to improve its performance in order to meet its legislative obligations with regards to the Access to Information Act.
Stakeholder Consultation: The service standard is established by the Access to Information Act and the Access to Information Regulations. Consultations with stakeholders were undertaken for amendments done in 1986 and 1992.
B. Other Information: It is the Canada Revenue Agency’s practice to waive reproduction fees where the total owing per amount is less than $25.
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Compliance Systems Redesign Table note 1
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Two transfer payment programs with payments in excess of $5 million were administered by the Canada Revenue Agency in 2010-2011. These are:
Start Date: Aug. 28, 1995 Footnote 1
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
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Total Other Transfer Payments Table note 1
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Comment(s) on variance(s): N/A
Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A
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
Total Other Transfer Payments Table note 2
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Comment(s) on variance(s): N/A
Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A
[Parliamentary Committees have continually called for improved reporting by departments and agencies in their reports to Parliament on follow-up to committee recommendations. As a result, departments and agencies are encouraged to discuss progress made to address Parliamentary Committee recommendations and provide further information on
significant corrective actions achieved.]
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Government Responses (GR) are requested by Parliamentary Committees under House of Commons Standing Order 109 or under Rules of the Senate 131(2). Such requests are included in the reports tabled by the respective Parliamentary Committee. On August 18, 2010, the Minister of National Revenue tabled the
GR to the Seventh Report of the Standing Committee on Public Accounts (PACP), “Chapter 4, Interest on Advance Deposits from Corporate Taxpayers - Canada Revenue Agency of the Spring 2009 Report of the Auditor General of Canada”.
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Between April 27, 2010 and March 1, 2011, Canada Revenue Agency (CRA) officials appeared 11 times before various Parliamentary committees in the House and Senate. CRA officials were invited to appear before the following Standing Committees:
(a) On May 20, 2010, the CRA provided additional information to FINA, further to an appearance by representatives of the Canada Revenue Agency (CRA) before the Standing Committee on Finance on March
18, 2010 regarding the Supplementary Estimates (C) 2009-2010: Vote 1c under Canada Revenue Agency.
(b) May 25, 2010: Appearance on the subject of the Main Estimates 2010-2011: Votes 1 and 5 under Canada Revenue Agency. During this appearance, the Committee requested additional information which the CRA witnesses undertook to provide. This information was forwarded to the Committee on July 16, 2010.
(c) November 29, 2010: Appearance with regard to Bill C-470 An Act to amend the Income Tax Act (revocation of registration). The Committee requested additional information during this appearance; and the CRA undertook to provide this to the Committee. This information was forwarded to the Committee on December
7, 2010.
(d) December 13, 2010: Appearance on the topic of Tax Evasion and Offshore Bank Accounts. During the above-noted meeting, the Committee had requested additional information which officials of the CRA undertook to provide. This information was provided on February 11, 2011. There were a series of follow-up
requests that were received on February 14 and 16, 2011, which were answered on February 28, 2011. A separate request for additional information was received on February 17, 2011, and follow‑up information was provided on March 16, 2011. On March 22, 2011 additional clarification was sought and was provided by the CRA that
same day.
(e) March 1, 2011: Appearance regarding the CRA's Supplementary Estimates (C) 2011-2012. During this appearance additional information was sought by the Committee. However, the 40th Parliament was dissolved for the purposes of a general election. At dissolution, committees cease to exist until the House
reconstitutes them following the election; all orders of reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the Government is no longer required to provide responses to committee reports which may have been requested in the previous session.
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Follow-up requests from the Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities (HUMA): Federal Support Measures to Adoptive Parents.
(a) On November 25, 2010, officials from Human Resources and Skills Development Canada (HRSDC) appeared before the Standing Committee on Human Resources, Social and Skills Development and the Status of Persons with Disabilities (HUMA) on the topic of Federal support measures for adoptive parents. At this meeting, there were some requests for follow-up information that officials from HRSDC took note of, to forward to the
CRA. HRSDC sent the request for follow-up to CRA on December 6, 2010. Information was provided to the Committee on December 13, 2010. Though CRA officials were
subsequently invited to appear on December 14, 2010, on this same topic, no follow-up information was requested at that time.
(a) CRA officials were invited by the Committee to appear during its study of Bill C-46 (Canada-Panama Free Trade). No follow-up information was requested.
(a) Spring 2010 Auditor General's Report, Chapter 1: Aging Information Technology Systems. On June 1, 2010, the Committee heard from a panel of witnesses including the CRA, the Office of the Auditor General of Canada, Treasury Board Secretariat, the Department of Human Resources and Skills Development, the
Department of Public Works and Government Services, the Department of Citizenship and Immigration Canada and the Royal Canadian Mounted Police. No follow-up information was requested. Please see section 4 (below) for more details.
(a) On April 27, 2010, the Standing Committee on Public Safety and National Finance met to discuss contraband tobacco. There were two witness panels, the first included witnesses from the RCMP, CBSA, CRA, Health Canada, and Public Safety. As per the preference of the committee, only the RCMP made an opening statement. No follow-up information was requested.
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On November 4, 2010, PACP amended an existing motion requiring: “That all departments and agencies of the federal government that have been subject to a performance audit by the Office of the Auditor General of Canada provide a detailed action plan to address the audit
recommendations which have been agreed to - including specific actions, timelines for their completion and responsible individuals - to the Public Accounts Committee and the Office of the Auditor General of Canada within three months of the audit being tabled in the House of Commons; and that departments and agencies that are invited to appear before the Public
Accounts Committee to discuss the findings of an audit should, when feasible, provide an action plan to the Committee prior to the hearing; and That departmental action plans and progress reports received by the Committee be published on the Committee's website.”
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In 2010-2011, various Parliamentary Committees tabled reports wherein the CRA was mentioned. These include the following:
FINA studied the tax treatment and characterization of personal services businesses and tabled a report on June 10, 2010, entitled “Servant or Master? Differing interpretations of a personal services business”. CRA
officials appeared on December 3, 2009, and the CRA was mentioned several times throughout the committee's report. FINA requested a GR which was tabled by the Minister of Finance on October 7,
2010.
Report 3 - Servant or Master? Differing Interpretations of a Personal Services Business (Adopted by the Committee on June 8, 2010; Presented to the House on June 10, 2010)
GR: Third Report of the Standing Committee on Finance, “Servant or Master? Differing Interpretations of a Personal Services Business”
(Presented to the House on October 7, 2010 by the Minister of Finance)
PACP undertook a study on Chapter 3, “Income Tax Legislation,” of the Fall 2009 Report of the Auditor General of Canada on March 23, 2010. CRA officials were invited to appear. PACP tabled its report on April 28, 2010, and the CRA was mentioned in Recommendation 4: “That the Canada Revenue Agency provide by 31 March 2011 a progress report to the Public Accounts Committee on actions taken to address the recommendations contained in
Chapter 3 of the Auditor General's Fall 2009 Report.” The Committee requested a GR. The GR was tabled in the House on September 20, 2010 by the Minister of Finance.
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Report 12 - Chapter 3, Income Tax Legislation of the Fall 2009 Report of the Auditor General of Canada (Adopted by the Committee on April 15, 2010; Presented to the House on April 28, 2010)
GR: 12th Report of the Standing Committee on Public Accounts, “Chapter 3, Income Tax Legislation, of the Fall 2009 Report of the Auditor General of
Canada” (Presented to the House on September 20, 2010 by the Minister of Finance)
Standing Committee on Public Accounts (PACP) studied Chapter 1, “Aging Information Technology Systems” of the Spring 2010 Report of the Auditor General of Canada, on June 1, 2010, and presented its report on February 2, 2011. CRA officials appeared before PACP and the CRA was specifically referred to in Recommendation 2: Recommendation 2: “That Public Works and Government Services Canada, Human Resources and Skills Development Canada, Canada Revenue Agency, and
the Royal Canadian Mounted Police provide the Public Accounts Committee, by 30 April 2011, with a chart outlining their planned information technology investment projects and whether business cases have been completed for these projects.”
Although a GR was requested and the Treasury Board of Canada Secretariat had the lead, as a result of the dissolution of the 40th Parliament on March 26, 2011 for a general election, the government's requirement to prepare a GR ended. At dissolution, committees
cease to exist until the House reconstitutes them following the election; all orders of reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the Government is no longer required to provide responses to committee reports which may have been requested in the previous session.
Report 25 - Chapter 1, Aging Information Technology Systems, of the Spring 2010 Report of the Auditor General of Canada (Adopted by the Committee on December 2, 2010; Presented to the House on February 2, 2011)
On November 23, 2010, PACP undertook a study of Chapter 3, “Service Delivery,” of the Fall 2010 Report of the Auditor General of Canada. Although CRA officials were not invited to appear before PACP, the CRA was mentioned on several occasions throughout the Committee's Report that was presented in the House on March 25, 2011. Although a GR was requested and the Department of Citizenship and Immigration had the lead, as a result of the
dissolution of the 40th Parliament on March 26, 2011, the government's requirement to prepare a GR ended. At dissolution, committees cease to exist until the House reconstitutes them following the election; all orders of reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the
Government is no longer required to provide responses to committee reports which may have been requested in the previous session.
Report 27 - Chapter 3, Service Delivery, of the Fall 2010 Report of the Auditor General of Canada (Adopted by the Committee on March 24, 2011; Presented to the House on March 25, 2011)
ACVA reviewed the New Veterans Chapter and tabled a report in the House on June 17, 2010, entitled “A Timely Tune-up for the Living New Veterans Charter”. The CRA was mentioned once in the Report in the context of
the Supplementary Retirement Benefit. CRA officials were not invited to appear. ACVA requested a GR to its recommendation and one was tabled by the Minister of Veterans Affairs and Minister of State (Agriculture) on
October 7, 2010.
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Report 1 - A Timely Tune-Up for the Living New Veterans Charter (Adopted by the Committee on June 15, 2010; Presented to the House on June 17, 2010)
GR: First Report of the Standing Committee on Veterans Affairs, “A Timely Tune-Up for the Living New Veterans Charter” (Presented to the House on October
7, 2010 by the Minister of Veterans Affairs and Minister of State (Agriculture)).
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Report 12 - Chapter 3, Income Tax Legislation of the Fall 2009 Report of the Auditor General of Canada (Adopted by the Committee on April 15, 2010; Presented to the House on April 28, 2010)
GR: 12th Report of the Standing Committee on Public Accounts, “Chapter 3, Income Tax Legislation, of the Fall 2009 Report
of the Auditor General of Canada” (Presented to the House on September 20, 2010 by the Minister of Finance)
Standing Committee on Public Accounts (PACP) studied Chapter 1, “Aging Information Technology Systems” of the Spring 2010 Report of the Auditor General of Canada, on June 1, 2010, and presented its report on February 2, 2011.
CRA officials appeared before PACP and the CRA was specifically referred to in Recommendation 2: Recommendation 2: “That Public Works and Government Services Canada, Human Resources and Skills Development Canada,
Canada Revenue Agency, and the Royal Canadian Mounted Police provide the Public Accounts Committee, by 30 April 2011, with a chart outlining their planned information technology investment projects and whether business cases have been completed for these projects.”
Although a GR was requested and the Treasury Board of Canada Secretariat had the lead, as a result of the dissolution of the 40th Parliament on March 26, 2011 for a general election, the government's requirement to prepare a GR ended. At dissolution, committees cease to exist until the House reconstitutes them following the election; all orders of reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the Government is no longer required to provide responses to committee
reports which may have been requested in the previous session.
Report 25 - Chapter 1, Aging Information Technology Systems, of the Spring 2010 Report of the Auditor General of Canada (Adopted by the Committee on December 2, 2010; Presented to the House on February 2, 2011)
On November 23, 2010, PACP undertook a study of Chapter 3, “Service Delivery,” of the Fall 2010 Report of the Auditor General of Canada. Although CRA officials were not invited to appear before PACP, the CRA was mentioned on several occasions throughout the Committee's Report that was presented in the House on March 25, 2011. Although a GR was requested and the Department of
Citizenship and Immigration had the lead, as a result of the dissolution of the 40th Parliament on March 26, 2011, the government's requirement to prepare a GR ended. At dissolution, committees cease to exist until the House reconstitutes them following the election; all orders of
reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the Government is no longer required to provide responses to committee reports which may have been requested in the previous session.
Report 27 - Chapter 3, Service Delivery, of the Fall 2010 Report of the Auditor General of Canada (Adopted by the Committee on March 24, 2011; Presented to the House on March 25, 2011)
ACVA reviewed the New Veterans Chapter and tabled a report in the House on June 17, 2010, entitled “A Timely Tune-up for the Living New Veterans Charter”. The CRA was mentioned once in the Report in the context of
the Supplementary Retirement Benefit. CRA officials were not invited to appear. ACVA requested a GR to its recommendation and one was tabled by the Minister of Veterans Affairs and Minister of State (Agriculture) on
October 7, 2010.
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Report 1 - A Timely Tune-Up for the Living New Veterans Charter (Adopted by the Committee on June 15, 2010; Presented to the House on June 17, 2010)
GR: First Report of the Standing Committee on Veterans Affairs, “A Timely Tune-Up for the Living New Veterans Charter” (Presented to the House on October
7, 2010 by the Minister of Veterans Affairs and Minister of State (Agriculture)).
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2010 Spring Report of the Auditor General of Canada
Tabled in Parliament on April 20, 2010
Chapter 1 – Aging Information Technology Systems
CRA was one of five government entities audited. There were no recommendations for the Agency.
http://www.oag-bvg.gc.ca/internet/English/parl_oag_201004_01_e_33714.html
2010 Fall Report of the Auditor General of Canada
Tabled in Parliament on October 26, 2010
CRA was one of three government entities audited. There were no recommendations for the Agency.
http://www.oag-bvg.gc.ca/internet/English/parl_oag_201010_03_e_34286.html
Chapter 7 – Registered Charities-Canada Revenue Agency
There were four recommendations for CRA which relate to improving administrative processes and compliance.
http://www.oag-bvg.gc.ca/internet/English/parl_oag_201010_07_e_34290.html
Electronic Link to Evaluation Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html
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Electronic Link to Evaluation Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html
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