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2010-11
Departmental Performance Report



Canada Revenue Agency






Supplementary Information (Tables)






Table of Contents




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


All dollar amounts in the following table are in thousands of dollars
 
 
 
2010-2011
Program Activity
Actual
2008-2009
Actual 2009‑2010
Planned Revenues
Total Authorities
Actual
Taxpayer and Business Assistance
43,405
47,763
44,102
48,887
48,887
Assessment of Returns and Payment Processing
52,046
59,642
61,236
46,426
46,426
Accounts Receivable and Returns Compliance
110,212
133,680
115,325
136,393
136,393
Reporting Compliance
6,157
12,618
20,626
17,713
17,713
Appeals
13,553
15,581
15,815
15,991
15,991
Benefit Programs
7,267
2,671
1,731
23,841
23,841
Internal Services Table note 1
258,661
242,918
251,113
263,037
263,037
Taxpayers’ Ombudsman
-
-
-
-
-
Total
491,301
514,872
509,948
552,289
552,289
Respendable Revenue pursuant to Section 60 of the Canada Revenue Agency Act (cash receipts)
Refund of Previous Year’s Expenditures
3,219
786
1,374
844
844
Income Tax Ruling Fees Table note 2
1,990
1,531
2,000
1,997
1,997
Advance Pricing Agreement
745
849
745
(33)
(33)
Other Services of a Regulatory Nature
23
22
32
17
17
Administration of Provincial Programs Table note 3
62,816
64,845
75,482
102,397
102,397
Other Services of a Non-Regulatory Nature
354
324
312
332
332
Sales of Goods and Information Products
120
120
120
120
120
Other Fees & Charges
189
204
886
147
147
Services to Other Government Departments (OGD) Table note 4
159,193
155,163
158,069
153,210
153,210
Sub-total
228,649
223,844
239,020
259,031
259,031
Less: Amounts Recovered on behalf of OGDs Table note 5
9,064
9,924
12,126
13,913
13,913
Total Respendable Revenue pursuant to Section 60 of the Canada Revenue Agency Act (cash receipts)
219,585
213,920
226,894
245,118
245,118
Proceeds from the Disposal of Surplus Crown Assets
785
111
196
196
Revenues Credited to Vote 1
Canada Pension Plan administration work
127,512
133,774
132,594
135,688
135,688
Employment Insurance administration work
143,419
167,067
150,460
171,287
171,287
Total Revenues Credited to Vote 1
270,931
300,841
283,054
306,975
306,975
Total Respendable Non-Tax Revenue
491,301
514,872
509,948
552,289
552,289
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


All dollar amounts in the following table are in thousands of dollars
 
 
 
2010-2011
Program Activity
Actual
2008-2009
Actual
2009-2010
Planned Revenues
Actual
Taxpayer and Business Assistance
8,376
8,395
9,499
8,596
Assessment of Returns and Payment Processing
10,402
10,043
12,641
9,597
Accounts Receivable and Returns Compliance
19,413
22,108
21,421
22,470
Reporting Compliance
1,126
2,853
1,503
4,705
Appeals Table note 6
2,893
3,729
3,309
3,232
Benefit Programs Table note 7
1,411
261
1,876
2,837
Internal Services
7,453
8,287
8,037
8,233
Taxpayers’ Ombudsman
-
-
-
-
Total
51,074
55,676
58,286
59,670
Details of Non-Respendable Non-Tax Revenue
Refunds of previous year’s expenditures
Adjustments to prior year’s payables
Sales of goods and services
Public building and property rental
92
Lease and use of public property
92
88
45
Other fees and charges
Recovery of employee benefits costs
48,565
53,248
55,777
57,986
Miscellaneous
2,417
2,340
2,417
1,639
Total Non-Respendable Non-Tax Revenue
51,074
55,676
58,286
59,670
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.


User Fees/External Fees

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.

User Fees Act – Advance Income Tax Ruling Fee

A. User Fee: Advance Income Tax Ruling Fee

Fee Type: Regulatory (R)

Fee Setting Authority: Financial Administration Act – 19(b)

Date Last Modified: 2000-2001

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.

All dollar amounts in the following table are in thousands of dollars
2010-2011
Planning Years
Forecast Revenue
Actual Revenue
Full Cost
Fiscal Year
Forecast Revenue
Estimated Full Cost
2,000
1,997
3,970
2011-2012
2,000
3,970
 
 
 
2012-2013
2,000
3,970
2013-2014
2,000
3,970

B. Other Information:

Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee

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.

B. Other Information:

User Fees Act – Taxation Statistical Analyses and Data Processing Fee

A. User Fee:Taxation Statistical Analyses and Data Processing Fee

Fee Type: Regulatory (R)

Fee Setting Authority: Financial Administration Act-19(b)

Date Last Modified: 1992

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

All dollar amounts in the following table are in thousands of dollars
2010-2011
Planning Years
Forecast Revenue
Actual Revenue
Full Cost
Fiscal Year
Forecast Revenue
Estimated Full Cost
17
17
30
2011-2012
17
30
2012-2013
17
30
2013-2014
17
30
B. Other Information:

Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee

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%.

B. Other Information:

User Fees Act – Access to Information Processing Fee

A. User Fee: Access to Information Processing Fee

Fee Type: Other Products and Services (O)

Fee Setting Authority: Access to Information and Privacy Act

Date Last Modified: 1992

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.

All dollar amounts in the following table are in thousands of dollars
2010-2011
Planning Years
Forecast Revenue
Actual Revenue
Full Cost
Fiscal Year
Forecast Revenue
Estimated Full Cost
46
47
4,890
2011-2012
46
5,050
2012-2013
46
4,720
2013-2014
46
4,530

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.

Policy on Service Standards for External Fees – Access to Information Processing Fee

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.



Details on Project Spending


All dollar amounts in the following table are in thousands of dollars
 
 
 
2010-2011
Initiative Name
2009-2010 Actual
Prior Years’ Expenditures to March 31, 2010
Planned Spending
Actual
Assessment and Benefit Services Branch
Secure Channel – External Credential Management Services
1,014
2,631
1,306
1,280
Secure Online Services – eDocuments
-
-
315
250
Secure Online Services initiative – eNotification
-
-
1,360
370
Benefits Renewal
-
-
1,260
1,298
Individual Identification Renewal
8,997
23,946
8,542
8,274
T3 Redesign
747
2,306
2,623
2,393
Sub-total
10,758
28,883
15,406
13,865
Taxpayer Services and Debt Management Branch
Integrated Revenue Collections – Phase I
14,768
103,269
596
592
Integrated Revenue Collections – Phase II
7,142
7,142
8,350
8,093
Payroll Deductions Accounting and Collections Renewal
5,272
12,974
5,445
5,270
Sub-total
27,182
123,385
14,391
13,955
Compliance Program Branch
Compliance Systems Redesign Table note 1
18,600
82,029
15,214
14,763
Sub-total
18,600
82,029
15,214
14,763
Appeals Branch
Taxpayer Relief Registry Redesign
226
2,459
-
-
Taxpayer Relief Business Transformation
590
590
526
599
Sub-total
816
3,049
526
599
Public Affairs Branch
Intranet Renewal
4,936
14,732
4,368
4,141
Publishing Content Management Solution
558
8,224
-
-
Sub-total
5,494
22,957
4,368
4,141
Information Technology Branch
Application Sustainability
3,680
5,680
4,814
4,391
Security Modernization Program – IDS
2,286
21,982
-
-
Data Centre Co-Location
1,094
1,269
200
166
Data Center Facilities
3,711
11,290
1,292
1,293
Corporate Administrative Systems Sustainability
10,680
22,550
8,279
7,532
Network Access Control, Anti-Spyware and Host Intrusion
671
671
949
541
Network Encryption
57
57
93
45
Encryption of Back-Up Tapes
53
53
454
204
Denial of Service Defence
65
65
85
30
Interim Risk Mitigation Project
-
-
2,020
788
Sub-total
22,297
63,617
18,186
14,990
Finance and Administration Branch
Identity and Access Management Phase I
-
-
2,730
1,981
Identity and Access Management Phase II
465
465
1,960
973
Sub-total
465
465
4,690
2,954
Human Resources Branch
Migration to End-State Pre-Qualified Processes
6,871
6,871
-
-
Sub-total
6,871
6,871
0
0
Legislative Policy and Regulatory Affairs Branch
Registered Plans Application Suite
-
-
894
876
Charities Regulatory Reform
2,792
2,792
-
-
Sub-total
2,792
2,792
894
876
Corporate Strategies and Business Development Branch
Agency-Wide Information Classification Scheme
346
346
1,614
1,316
Sub-total
346
346
1,614
1,316
Total
95,621
334,394
75,289
67,459
Table note 1
Prior Years’ Expenditures of Compliance Systems Redesign includes Enterprise Work Management costs. Return to Table note 1 source text


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



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


Green Procurement

Part A: Green Procurement Capacity Building

Activity
Target as % (as reported in 2010-11 RPP)
Actual Results as %
Description/Comments
Training for Procurement and Materiel Management Staff
100%
71%
As formally tracked in CAS (SAP). Additional work underway to ensure trained staff record training in CAS.
Training for Acquisition Cardholders
100%
100%
SD content is incorporated into the acquisition card training product and acquisition card holders must complete this training in order to receive the card.
Performance Evaluations
100%
100%
All procurement and materiel management ECs and MGs have environmental considerations in their performance evaluations.
Procurement Processes and Controls
The CRA will:
  • Increase green options in the acquisition card process
  • Increase options for green purchases
  • Increase the number of green strategic sourcing contracts
Green options available through Synergy and other national contracts continue to increase achieving the following results:
  • Green procurement in Synergy increased to 50.3% (28.0% in 2009-10).
  • Total green procurement spend in Synergy was $6.1M ($2.8M in 2009-10).
  • A total of 7 of 19 (37%) strategic sourcing contracts valued over $1M issued during the period included green provisions.

Part B: Use of Green Consolidated Procurement Instruments

Activity
Target as % (as reported in 2010-11 RPP)
Actual Results as %
Description/Comments
Office Supplies
100%
100%
All CRA office supplies are purchased through green consolidated procurement instruments (as designated by the CRA).
Vehicles
100%
100%
$236,597
All CRA vehicle purchases use the designated PWGSC green consolidated procurement instrument for vehicles (PWGSC Standing Offers for the Supply and Delivery of Vehicles). Of the ten vehicles CRA acquired during the period, eight were alternative transportation fuel capable and one was a hybrid.
Publications
85%
90%
$10,806,296
Ten of the CRA's 13 consolidated procurement instruments for publications are green.

Part C: Reduction Initiatives for Specific Goods

Activity
Target as % (as reported in 2010-11 RPP)
Actual Results as %
Description/Comments
Office Paper
5,126 sheets of office paper/FTE
5,362 sheets of office paper/FTE
We missed our paper reduction target for the period. For the first time since 2003-04, average annual paper consumption per FTE increased. The increase was 4.2% over the 2009-10 figure (5,147 sheets/FTE).


Response to Parliamentary Committees and External Audits


Response to Parliamentary Committees
[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.]
  1. Government Responses (GR) to Parliamentary Committee Reports
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”.
PACP report:
GR:
  1. Committee Appearances and Follow-up Requests for Information
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:
  • Finance (FINA): Main Estimates, 2010-11; Bill C-470, An Act to amend the Income Tax Act (revocation of registration); Supplementary Estimates “B”; Tax Evasion and Offshore Bank Accounts; Supplementary Estimates (C).
  • Human Resources, Skills and Social Development and the Status of Persons with Disabilities (HUMA): Federal Support Measures to Adoptive Parents.
  • International Trade (CIIT) - Bill C-46 (Canada-Panama Free Trade)
  • Public Accounts (PACP): Spring 2010 Auditor General's Report, Chapter 1: Aging Information Technology Systems.
  • Public Safety and National Security (SECU): Contraband Tobacco
  • Senate Standing Committee on Legal and Constitutional Affairs (LCJC): Bill S-9, An Act to amend the Criminal Code (auto theft and trafficking in property obtained by crime).
Follow-up requests from FINA for additional information:
(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.
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.
Follow-up requests from the Standing Committee on International Trade (CIIT)
(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.
Follow-up requests from the Standing Committee on Public Accounts (PACP)
(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.
Follow-up requests from the Standing Committee on Public Safety and National Security (SECU):
(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.
Follow-up requests from the Senate Standing Committee on Legal and Constitutional Affairs (LCJC):
(a) On May 27, 2010, the above-noted committee met to study Bill S-9, An Act to amend the Criminal Code (auto theft and trafficking in property obtained by crime). Officials from both the CBSA and CRA were invited to appear. No follow-up information was requested.
  1. PACP Requests for Departmental Action Plans and Progress Reports arising from Reports of the Office of the Auditor General
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.”
In 2010-2011, the CRA provided Action Plans to PACP regarding the following:
N.B.: On November 23, 2010, PACP undertook a study of Chapter 3, “Service Delivery,” of the Fall 2010 Report of the Auditor General of Canada. As this Chapter did not contain any audit recommendations for the CRA, an action plan was not expected to be provided by the CRA to PACP.
  1. Reference to the CRA in Committee Reports
In 2010-2011, various Parliamentary Committees tabled reports wherein the CRA was mentioned. These include the following:
Standing Committee on Finance (FINA)
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.
FINA Report:
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)
The Standing Committee on Public Accounts (PACP)
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.
PACP Report:
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)
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.
PACP Report
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.
PACP Report
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)
The Standing Committee on Veterans Affairs (ACVA)
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.
ACVA Report:
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)).
PACP Report:
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)
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.
PACP Report
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.
PACP Report
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)
The Standing Committee on Veterans Affairs (ACVA)
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.
ACVA Report:
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)).

2010-2011 Auditor General Reports

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

Chapter 3 – Service Delivery

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



Internal Audits and Evaluations

Internal Audits

Name of Internal Audit
Audit Type
Status
Completion Date
Assurance
Completed
June 2010
Assurance
Completed
June 2010
Assurance
Completed
June 2010
Assurance
Completed
June 2010
Financial
Completed
October 2010
Assurance
Completed
October 2010
Financial
Completed
October 2010
Assurance
Completed
October 2010
Assurance
Completed
October 2010
Assurance
Completed
October 2010
Assurance
Completed
October 2010
Assurance
Completed
January 2011
Assurance
Completed
January 2011
Financial
Completed
January 2011
Assurance
Completed
January 2011
Assurance
Completed
January 2011
Electronic Link to Evaluation Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

Evaluations

Name of Evaluation
Evaluation Type
Status
Completion Date
Debt Management Call Center Evaluation
Summative
Completed
June 2010
Enforcement and Disclosures
Summative
Completed
October 2010
Charities Partnership & Outreach Program
Summative
Completed
January 2011
Evaluation of CRA's Administration of the Softwood Lumber Products Export Charge Act, 2006
Formative
Completed
January 2011
Electronic Link to Evaluation Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html