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2010-11
Report on Plans and Priorities



Canada Revenue Agency






Supplementary Information (Tables)






Table of Contents




Table 2: Details on Transfer Payment Programs


 
 
 
 
 

Table 2.1: Children's Special Allowance Payments (CSA)

1. Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments.
2. Program Activity: Benefit Programs
3. Name of Transfer Payment Program: Children's Special Allowance Payments (CSA) (Statutory)
4. Start Date: August 28, 1995 *
5. End Date: Ongoing
 
 
6. Description: 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.
7. Expected results: Monthly payments issued on schedule.
 
 
 
(thousands of dollars)
 
 
8. Forecast Spending
2009 - 2010
9. Planned Spending
2010 - 2011
10. Planned Spending
2011 - 2012
11. Planned Spending
2012 - 2013
12. Total Grants
 
 
 
 
12. Total Contributions
 
 
 
 
12. Total Other Transfer Payments **
 
 
 
 
13. Total Transfer Payments
221,000
225,000
230,000
234,000
14. Planned Evaluations: N/A
221,000
225,000
230,000
234,000

* Responsibility for Children's Special Allowance Payment was transferred from Human Resources Development Canada, effective August 28, 1995 (P.C. Order 1995-342)
** Other Transfer Payment 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.

 
 
 
 
 

Table 2.2: Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006

1. Strategic Outcome: Taxpayers meet their obligations and Canada's revenue base is protected.
2. Program Activity: Taxpayer and Business Assistance
3. Name of Transfer Payment Program: Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)
4. Start Date: October 12, 2006
5. End Date: October 12, 2013 with an option for an additional 2 years
6. Description: 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 (Agreement). 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.
7. Expected results: 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.
 
(thousands of dollars)
 
8. Forecast Spending
2009 - 2010
9. Planned Spending
2010 - 2011
10. Planned Spending
2011 - 2012
11. Planned Spending
2012 - 2013
12. Total Grants
 
 
 
 
12. Total Contributions
 
 
 
 
12. Total Other Transfer Payments *
429,000
479,000
TBD
TBD
13. Total Transfer Payments
429,000
479,000
TBD
TBD
14. Planned Evaluations: N/A

* Other Transfer Payment 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.


Green Procurement

Part A: Green Procurement Capacity Building


Activity
2008-09 Level as%
2010-11 Target as%
Description/Comments
1a. Training for Procurement and Materiel Management Staff
25%
100%
The CRA requires that all procurement officers and managers take green procurement training. The recommended course is C215 from the Canada School of Public Service
1b. Training for Acquisition Cardholders
100%
100%
The mandatory CRA in-house tailored course for acquisition cardholders includes green procurement components. In 2008-09 all cardholders were trained as a result of the transfer to the new Synergy purchasing system
2. Performance Evaluations
100%
100%
All managers and functional heads of procurement and materiel management include SD considerations in their performance agreements and evaluations. The CRA will strengthen the environmental considerations included in these performance agreements and evaluations
3. Procurement Processes and Controls
The CRA has:
  • Green Procurement Guidelines and Procedures
  • Greened its acquisition card processes
  • Greened strategic sourcing contracts
The CRA will:
  • Increase green options in the acquisition card processes
  • Increase options for green purchases
  • Increase the number of green strategic sourcing contracts
As part of consultations to prepare its CRA Sustainable Development Strategy 2011-14, the CRA will review its procurement processes and controls to augment the integration of environmental considerations

Part B: Use of Green Consolidated Procurement Instruments


Good / Service
2008-09
Level as
2010-11 Target as%
Description/Comments
 
$
%
 
 
Office Supplies
$9,407,187
100%
100%
All CRA office supplies are purchased through green consolidated procurement instruments (as designated by CRA). These mandatory National Strategic Sourcing Contracts include: office paper, telephone sets, filing and storage cabinets, long service awards, toner cartridges, envelopes, headsets
Vehicles
$385,602
100%
100%
All CRA vehicle purchases use the designated PWGSC green procurement instrument for vehicles (PWGSC Standing Offers for the Supply and Delivery of Vehicles)
Publications
$18,941,297
77%
85%
Eight (8) of the CRA 12 consolidated procurement instruments for publications are green

Part C: Reduction Initiatives for Specific Goods


Consumable / Asset
2008-09
Level as ratio # Per FTE
2010-2011 Target
Description/Comments
Office Paper
5,385 sheets of office paper/ FTE
5,064 sheets of office paper/ FTE
The target represents a 10% reduction over the CRA SD Strategy 2007-10 target of 5,640 sheets of office paper/FTE



Internal Audit

An annual review and update on planned audit engagements may result in modifications to audits to be conducted in 2010-2011, 2011-2012 and 2012-2013.

All completed audit reports are posted at the following link:
http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html


Name of Internal Audit
Audit Type
Status
Expected Completion Date
Memorandum of Understanding (MOU) Statistics Canada
Assurance
In progress
2009-2010
Follow-up of 2006-2007 Internal Audit Reports
Follow-up
In progress
2009-2010
Taxpayer Services - Telephone Enquiries
Assurance
In progress
2009-2010
MOU Service Nova Scotia
Assurance
In progress
2009-2010
Follow-up of 2007-2008 Internal Audit Reports
Assurance
Planned
2010-2011
Debt Management Call Centre
Assurance
In progress
2010-2011
Management of Mail Operations
Assurance
In progress
2010-2011
Universal Child Care Benefit
Assurance
In progress
2010-2011
Provincial Compliance
Assurance
In progress
2010-2011
Financial Monitoring Controls - Agency Activities (Operating Expenses)
Assurance
In progress
2010-2011
CPP/EI Base Year (2008-2009) Administrative Costs
Assurance
In progress
2010-2011
Aggressive International Tax Planning
Assurance
In progress
2010-2011
Competent Authority
Assurance
In progress
2010-2011
Management of Audit Trails for Taxpayer Information
Assurance
In progress
2010-2011
Authorized Third Party Access to Taxpayer Accounts
Assurance
In progress
2010-2011
Post Implementation Audit of the GST System Redesign
Follow-up
In progress
2010-2011
Information Technology Continuity Follow-up
Follow-up
In progress
2010-2011
ITB Work Order Process Review
Assurance
In progress
2010-2011
Publishing Renewal
Assurance
In progress
2010-2011
GST/HST Rulings
Assurance
In progress
2010-2011
Memorandum of Understanding with Workplace Health, Safety and Compensation Board of New Brunswick
Assurance
Planned
2010-2011
Leave Management
Assurance
In progress
2010-2011
Financial Monitoring Controls - Agency Asset
Assurance
Planned
2010-2011
2009-2010 Selected Fiscal Year End Procedures
Assurance
In progress
2010-2011
Trust Accounts Examination
Assurance
In progress
2010-2011
Supporting Canada Border Services Agency (CBSA)
Assurance
Planned
2010-2011
Financial Administration Act (FAA) Accountabilities - Agency Activities
Assurance
Planned
2010-2011
Office Audit
Assurance
Planned
2010-2011
Disability Tax Credit
Assurance
In progress
2010-2011
MOU with CBSA
Assurance
Planned
2010-2011
MOU with La société de l'assurance automobile du Québec
Assurance
Planned
2010-2011
MOU - Exchange of Information relating to Ontario Corporations in support of the Administration of Corporate Taxes
Assurance
Planned
2010-2011
National Collection Pools
Assurance
Planned
2011-2012
Income Tax Rulings
Assurance
Planned
2011-2012
Protection of Information
Assurance
Planned
2011-2012
Electronic Commerce
Assurance
Planned
2011-2012
Appeals Workload Management
Assurance
Planned
2011-2012
Payment Processing
Assurance
Planned
2011-2012
Privileged User Risk Management
Assurance
Planned
2011-2012
Strategic Bankruptcies
Assurance
Planned
2011-2012
HR Service Delivery
Assurance
Planned
2011-2012
IT Responsiveness
Assurance
Planned
2011-2012

Electronic Link to Internal Audit Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

Evaluations


1. Name of Evaluation
2. Program Activity (at the PA level)
3. Evaluation Type
4. Status
5. Completion Date
GST/HST Delinquent Filing and Remitting
Accounts Receivable and Returns Compliance
Summative
Complete
2009-2010
Headquarters-Region Managers Exchange Pilot Program
Internal Services
Summative
Complete
2009-2010
Charities Public Security and Anti-terrorism
Taxpayer and Business Assistance
Formative
Complete
2009-2010
Debt Management Collections Call Centre
Accounts Receivable and Returns Compliance
Summative
WIP
2010-2011
Enforcement and Disclosures
Reporting Compliance
Summative
WIP
2010-2011
Softwood Lumber
Taxpayer and Business Assistance
Formative
WIP
2010-2011
Charities Partnership & Outreach Program
Taxpayer and Business Assistance
Summative
Planned
2010-2011
Compliance Communications
Reporting Compliance
Summative
Planned
2011-2012
Appeals Program
Appeals
Summative
Planned
2011-2012
Scientific Research & Development Program
Reporting Compliance
Summative
Planned
2011-2012
Business Registration
Assessment of Returns & Payment Processing
Summative
Planned
2011-2012

Electronic link to evaluation plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html




Table 4: Sources of Respendable Revenue and Non-Respendable Non-Tax Revenue

Table 4.1: Respendable Revenue


(thousands of dollars)
Program Activity
Forecast Revenue
2009 - 2010
Planned Revenue
2010 - 2011
Planned Revenue
2011 - 2012
Planned Revenue
2012 - 2013
Taxpayer and Business Assistance
2,807
2,132
1,967
2,201
Assessment of Returns and Payment Processing
33,230
32,817
32,759
32,647
Accounts Receivable and Returns Compliance
585
274
244
246
Reporting Compliance
14,224
20,535
20,293
19,917
Appeals
2,970
2,893
2,232
1,119
Benefit Programs
2,078
1,374
1,028
925
Internal Services
162,922
166,869
166,140
165,516
Total Respendable Revenue
218,816
226,894
224,663
222,571
Details
 
 
 
 
Refund of Previous Year's Expenditures
410
1,374
1,374
1,374
Advance Income Tax Ruling Fees
1,652
1,652
1,652
1,652
Advance Pricing Agreements
566
745
745
745
Other Services of a Regulatory Nature
137
29
29
29
Administration of Provincial Programs1
58,130
63,745
61,514
59,155
Other Services of a Non-Regulatory Nature
302
293
293
298
Sales of Goods and Information Products
99
99
99
99
Other Fees & Charges
229
886
886
886
Services to Other Government Departments2
157,291
158,071
158,071
158,333
Total Respendable Revenue
218,816
226,894
224,663
222,571

1 Comprised mainly of a basic fee charged to the provinces for recoveries provided under tax collection agreements (TCA) and other provincial cost recovery initiatives (e.g. refund set-off and benefit programs).
2 Comprised mainly of information technology services provided to the Canada Border Services Agency (CBSA).

Table 4.2: Non-Respendable Non-Tax Revenue (Agency Activities)1


(thousands of dollars)
Program Activity
Forecast Revenue
2009 - 2010
Planned Revenue
2010 - 2011
Planned Revenue
2011 - 2012
Planned Revenue
2012 - 2013
Taxpayer and Business Assistance
9,286
9,499
9,584
9,665
Assessment of Returns and Payment Processing
11,747
12,641
12,480
12,281
Accounts Receivable and Returns Compliance
21,112
21,421
21,689
21,959
Reporting Compliance
1,326
1,503
1,452
1,393
Appeals
3,185
3,309
3,304
3,296
Benefit Programs
1,661
1,876
1,816
1,744
Internal Services
7,945
8,037
8,112
8,187
Total Non-Respendable Non-Tax Revenue
56,262
58,286
58,437
58,525
Details
 
 
 
 
Sales of goods and services
 
 
 
 
Public building and property rental
92
92
92
92
Other fees and charges
 
 
 
 
Recovery of employee benefits
53,753
55,777
55,928
56,016
Miscellaneous
2,417
2,417
2,417
2,417
Total Non-Respendable Non-Tax Revenue
56,262
58,286
58,437
58,525

1 This table reflects the approach taken in the Audited Financial Statements of the Agency 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.