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Section II: Analysis of Program Activities by Strategic Outcome
Taxpayer and business assistance (PA1)
Benefit to Canadians
Our aim is to make sure that taxpayers, businesses, and registrants are given the tools, help, and information needed to voluntarily comply with their tax obligations. Also, we clarify the interpretation of the tax laws to protect Canada's revenue base.
Planned spending by program activity
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Planned spending 2012-2013 Footnote 1
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Planned spending 2013-2014 Footnote 1
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Program activity—Expected results and measures
Promoting compliance
Outreach
The CRA uses outreach to connect with Canadians and deliver the information and help they need to meet their tax obligations and to receive any benefits to which they may be entitled. To make sure that our outreach efforts are directed to the most appropriate audience (such as seniors, new Canadians, persons with disabilities, small businesses), we identify segments and topics on which to focus our outreach using public opinion research, demographic analysis, business trends, environmental scans, and compliance risk analysis.
Over the planning period, we will explore ways to improve voluntary compliance through an enhanced understanding of how to promote responsible citizenship. We will also consider alternative delivery models and maximize the use of appropriate partners.
The CRA uses segmentation for program delivery, based on broad sectors such as individual taxpayers, businesses, charities, and so on. The current initiative will use data gathering and analysis of such factors as changing demographics and the drivers of non‑compliance to refine our segments and develop an inventory of taxpayer segments.
Meeting service needs
Support the Charities Program
To promote compliance with income tax legislation and regulations for registered charities, we offer a thorough and timely application process, provide direct assistance to charities through our enquiries processes, and carry out extensive outreach initiatives.
The CRA's outreach programs target the charitable sector and the public at large, and include information sessions held across Canada, as well as webinars and webcasts. These provide participants with information on tax-receipted donations, record keeping, tax planning schemes, preparing for an audit, and potential sanctions in cases of non-compliance. Information about the requirements for registration is also available on our “Charities and Giving” Web pages.
Registered charities and applicants for registered status will continue to have access to high-quality application and enquiries processes and outreach initiatives.
Maintain service delivery channels
Providing timely and accessible information about obligations and entitlements is fundamental to a self-assessment tax system. Canadians are using diverse channels (the Web, telephone, in person, and in writing) to satisfy their information needs. We want to encourage taxpayers to migrate to the more affordable self-serve channels with agent help readily available when needed.
Our 1-800 telephone networks provide help and information to taxpayers through automated and agent‑assisted services. These networks are managed in real time to balance call volumes across the country and to provide fair access. Callers using the automated service can get general information and simple account information such as refund status, RRSP contribution room, and Tax-Free Savings Account contribution room 24 hours a day, seven days a week. In addition, The CRA Web site is continually updated to provide the latest relevant information. The content and the structure of our Web site are fine-tuned, based on the results of usability testing, to ensure client needs are being met.
Over the planning period, we will focus our research and analysis on better understanding client information needs and expectations. We will also explore best practices and emerging technology in taxpayer services. This will help enhance the design and development of our products and services.
Our enquiries and information services will develop more training and job aids for agents to respond to the increasing complexity of enquiries. Our focus on multimedia training products and new applications that link agents' desktops to reference material will reduce the time agents need to research specific topics.
The telephone channel remains the most popular way for taxpayers to contact us. Data gathered under the quality assurance program will support and strengthen the quality and accuracy of our responses to enquiries, and allow us to identify agent training needs, procedural and accuracy trends, and product and service gaps.
Our GST/HST Rulings program provides a written rulings and interpretations and a 1-800 telephone service to registrants and taxpayers that is typically requested for more complex GST/HST information and transactions. The program houses technical experts who provide certainty as to how the tax applies to specific transactions.
Addressing non-compliance
Implement an enhanced tobacco stamping regime
We collect the excise duty on tobacco products manufactured domestically, and the Canada Border Services Agency collects the duty on imported tobacco products. Protecting the duty revenue from tobacco products ensures that high prices on those goods can be maintained, thereby contributing to the Government's health objective of reducing smoking among Canadians.
The new regime will provide a stronger legal framework for tobacco product stamping with stronger ministerial powers. These powers include the authority to limit the possession of tobacco stamps to legal tobacco activities, to impose new penalties for counterfeited and not-accounted-for stamps, and to require increased accountability and control of stamps issued.
The new stamping regime will also provide enhanced tools for the Royal Canadian Mounted Police, which is responsible for enforcing the Excise Act, 2001. More effective compliance and enforcement activities by all partners will strengthen the integrity of the legal tobacco regime and combat counterfeit and illicit tobacco products.
During the implementation period of the tobacco stamping regime, we will continue to consult with the tobacco industry (manufacturers and importers), provincial and territorial governments, and other federal agencies and departments to further ensure compliance with the Excise Act, 2001. We will work closely with both Treasury Board of Canada Secretariat and Department of Justice Canada officials to complete the regulatory amendments for the new regime, including the stamping regime guidelines and excise duty notices.
The CRA will fully implement the new stamping regime so that all tobacco products manufactured and imported into Canada bear the new stamp. At the same time, we will encourage provinces and territories to adopt the new regime.
Detect and deter non-compliance in the Charities Program
Registered charities in Canada are tax-exempt and can issue charitable donation receipts to donors. To maintain these privileges, registered charities must file a registered charity information return and financial statements, and operate within the parameters of the Income Tax Act. Although cases of serious and intentional non-compliance by registered charities are not wide-spread, they do exist. Examples include illegal tax shelter donation arrangements, false receipting, and unacceptable fundraising practices.
Over the planning period, the Charities Program will focus on addressing identified non-compliance in a timely manner.
The program initiatives we will pursue over the planning period are listed in the following table.
Priority initiatives
Promoting compliance
Meeting service needs
Addressing non-compliance
Assessment of returns and payment processing (PA2)
Benefit to Canadians
Our aim is to deliver efficient and correct assessing of individual, business, trust, and information returns and timely payment processing, thereby promoting voluntary compliance and contributing to the protection of Canada's revenue base.
Planned spending by program activity
Program activity—Expected results and measures
Meeting service needs
Maintain our electronic services
Many filing and reporting options are available to help Canadians meet their tax obligations and requirements. We will continue to expand and enhance our existing services in a way that ensures they will be sustainable, cost-effective, and continue to meet the needs of Canadians and their representatives. We will communicate through new and innovative ways, including the Message Centre. The Message Centre will be available to businesses and authorized third-party representatives through the My Business Account portal. The user will be informed of a new or awaiting message in the Message Centre upon logging into My Business Account.
To streamline incoming payments and to offer Canadians multiple payment options, the CRA is developing a payment strategy. The strategy will identify new payment options and enhance current methods of payment to make paying taxes more convenient for taxpayers. It will support the overall government strategy for reducing the paper burden.
Support the take-up of electronic filing and electronic payments
The CRA will pursue cost-effective ways to improve service to Canadians and will introduce new electronic services and enhancements to existing services over the planning period, such as enabling clients and authorized representatives to update client information. We will also continue to promote our e-Services to encourage uptake and ensure that corporations, businesses, and other institutions are aware of the legislative changes requiring many businesses to file returns electronically.
We are enhancing our e-Services such as transfer payments. This year, we will add the ability to transfer a payment to a different program within the same Business Number and, in 2012, we will add the ability to transfer a payment to a different Business Number. In addition, we will make it easier for businesses to authorize their representatives.
Maintain service delivery channels
Providing timely and accessible information about obligations and entitlements is fundamental to a self-assessment tax system. Canadians are using diverse channels (the Web, telephone, in person, and in writing) to satisfy their information needs.
We want to encourage taxpayers and benefit recipients to migrate to the more affordable self-serve channels. Over the planning period we will focus our research and analysis on better understanding client information needs and expectations. We will also explore best practices and emerging technology in taxpayer services. This will help enhance the design and development of our products and services.
Addressing non-compliance
We will enhance our ability to address non‑compliance by continuing to improve our post‑assessment review programs. We will do this through effective use of third‑party information and refining risk assessment capabilities.
We will focus on discrepancies, correcting errors, validating claims, and helping individuals and businesses comply in areas of new legislation. We will implement all required federal, provincial, and territorial legislative changes, giving effect to the tax agendas of governments across Canada.
The program initiatives we will pursue over the planning period are listed in the following table.
Priority initiatives
Meeting service needs
Addressing non-compliance
Accounts receivable and returns compliance (PA3)
Benefit to Canadians
Our aim is to promote and enforce compliance with Canada's tax laws for filing, withholding, registering, remitting, and debt obligations, including those amounts collected or withheld in trust for the Government of Canada, as well as the provinces, the territories, and certain First Nations governments.
Planned spending by program activity
Program activity—Expected results and measures
Addressing non-compliance
Payment non-compliance
Two main sources contribute to outstanding account receivables:
- debts that taxpayers create by not paying amounts owing when they file their returns; and
- debts identified by the CRA through our compliance activities.
Both sources shape taxpayer payment compliance obligations in respect of filing of returns and payment of amounts due.
The accumulation of new debt depends on factors that are outside of our control. They include:
- domestic and international economic situations;
- aggressive tax planning and strategic insolvencies; and
- socio-economic factors that may influence taxpayer compliance behaviour.
Although substantial progress has been made enhancing our collection capabilities, more work is needed. Our corporate risk inventory has identified a number of risks that could affect our ability to meet our business objectives. Payment compliance was identified as a significant business risk.
Our work on the payment non-compliance initiative will focus on continuing to improve the identification of the specific taxpayer segments involved. We will refine our management of the growing tax debt through various means, including addressing the underlying causes of payment non-compliance at the behavioural level. We will increase our attention on the need for earlier interventions with potential debtors to prevent debts from arising and to help taxpayers meet their obligations in a timely and fair manner. Meanwhile, our tactical approach remains centred on addressing the current accounts receivable inventory.
Identify non-compliance in the underground economy
The underground economy undermines the competitiveness of Canadian businesses because it offers an unfair advantage to those who fail to comply with Canada's tax laws. We use a mix of education, outreach, communication, and compliance actions to combat the underground economy. We carry out identification projects to detect non-filers engaged in underground economy activities and require them to file outstanding tax returns and register for the goods and services tax/harmonized sales tax (GST/HST).
The CRA has a comprehensive Underground Economy Compliance Strategy that includes a 28-point action plan designed to find the right mix of compliance risk treatments, which will effectively influence taxpayers engaged in underground economy activities to comply with their tax obligations and to help us to identify non-compliance.
Use risk assessment to identify non-compliance by employers and GST/HST registrants
We will address non-compliance with remittance, filing, and withholding rules through improvements in our internal quality assurance process as well as improved file selection for examinations.
We will also continue to advance tools and risk-management techniques to improve workload management and optimize our use of resources.
There is an added risk of non-compliance associated with the increase in tax rates as a result of the implementation of HST in British Columbia and Ontario. The CRA will work to make sure that our risk assessment techniques and risk criteria are updated.
Use risk assessment to detect and correct reporting non-compliance
The CRA uses tools and risk-management techniques to direct our compliance efforts to individuals, businesses, and non-profit organizations that are identified as being a high risk for not complying with tax laws.
We are developing an inventory of risk profiling activities to share best practices and to determine if there are any significant gaps within taxpayer segments.
The program initiatives we will pursue over the planning period are listed in the following table.
Priority initiatives
Addressing non-compliance
Reporting compliance (PA4)
Benefit to Canadians
Our aim is to help protect Canada's tax revenue through a range of verification, audit, and enforcement activities, as well as through education. Our activities focus on the accuracy and completeness with which taxpayers determine their tax liability.
Planned spending by program activity
Program activity—Expected results and measures
Addressing non-compliance
Identify aggressive tax planning schemes
Aggressive tax planning is a challenge confronting all developed countries. It can involve very complex structures with both domestic and international elements. The objective of this type of tax planning is to realize tax benefits that were never intended under the normal application of the tax laws.
Identifying aggressive tax planning schemes and evaluating the level of non-compliance associated with these schemes enables the CRA to take appropriate action at an early stage, dissuading taxpayers and their advisors from considering these types of arrangements. Countering abusive schemes at an early stage ensures that the CRA uses its resources in the most efficient and effective manner.
The CRA will continue to use calculated risk assessment, the application of third-party penalties to promoters of abusive schemes, and ongoing collaborative efforts with other tax administrations to identify aggressive tax planning schemes and to take action against those who participate in these types of arrangements.
Identify non-compliance in the underground economy
The underground economy undermines the competitiveness of Canadian businesses because it offers an unfair advantage to those who fail to comply with Canada's tax laws. We use a mix of education, outreach, communication, and compliance actions to combat the underground economy. We also work with other federal agencies and departments, provincial and territorial governments, tax administrations in other countries, international organizations, professional organizations, and key industry groups to share best practices and develop innovative strategies. We carry out identification projects to detect non-filers engaged in underground economy activities and require them to file outstanding tax returns and register for GST/HST. Our auditors work to detect and address underground economy activities and we do industry-specific projects to test innovative compliance approaches. Methods, approaches, and techniques that prove effective are then integrated into our established compliance programs.
Studies show that the underground economy is heavily concentrated in sectors where cash transactions are prevalent. Our underground economy audits focus on identifying unreported income, mainly in industries where there has been a higher level of non-compliance
We will continue to work with provincial and territorial tax administrations to reduce participation in the underground economy through research, information sharing, communication, education, and compliance initiatives. Our underground economy pilot projects help us develop more effective strategies to address the underground economy by identifying and studying emerging issues, gaining industry knowledge, exploring opportunities to gain access to third-party information, and developing and evaluating the effectiveness of compliance risk treatments. Compliance risk treatments flowing from the evaluation of our underground economy pilot projects could include changes in audit techniques, risk assessment, outreach, education, communications, partnerships, and legislation. The Atlantic Region Underground Economy Compliance Measurement Initiative is piloting innovative compliance risk treatments and designing methodologies to measure their impact on future taxpayer compliance behaviour. This project will allow us to develop ways to measure the impact and effectiveness of compliance risk treatments.
Use risk assessment to identify non-compliance by employers and GST/HST registrants
Employers and GST/HST registrants are of particular interest to us because of their responsibility to collect GST/HST and deductions at source for employees.
Over the planning period, we will address non-compliance with remittance, filing, and withholding rules through improvements in our internal quality review process, as well as improved file selection for examinations.
We will also continue to advance tools and risk-management techniques to improve workload management and optimize our use of resources.
Administering the SR&ED Program
The federal Scientific Research and Experimental Development (SR&ED) Program provides broadly based support for all types of SR&ED activities done in Canada.
We are consolidating and clarifying the SR&ED policy and related guidance documents to help clients better understand the SR&ED program. This will enhance accessibility and reduce the administrative burden on SR&ED claimants, particularly small businesses.
We are also developing a training program for the SR&ED program's research and technology staff. Implementation of this program, coupled with quality assurance reviews, is intended to enhance the quality of our SR&ED claims processing and improve the nationwide consistency of our application of law and policy.
Use risk assessment to detect and correct reporting non-compliance
The CRA uses tools and risk-management techniques to direct our compliance efforts (reviews, audits, and investigations) to individuals, businesses, and non-profit organizations that are identified as being a high risk for not complying with tax laws. We are engaged in a business transformation initiative, Compliance System Redesign, that will improve the effectiveness of our compliance programs by improving research and risk-assessment capabilities.
To gauge the effectiveness of our risk-assessment systems, we do periodic evaluations that may include comparing results from our research audits (selected by random sampling) with the level of non-compliance expected through our risk-assessment system. Where we see a divergence in results, we do an analysis to determine the cause and make changes to our systems, as necessary, to ensure continual improvement. Where a risk-assessment system accurately identifies non‑compliance, we should expect to see a high rate of success when taxpayers are selected for audit. We are also developing an inventory of risk-profiling activities to share best practices and to determine if there are any gaps within taxpayer segments.
The implementation of HST in British Columbia and Ontario could increase the rate of non-compliance. The CRA will ensure GST/HST compliance policy and procedures are enhanced, improve risk assessment and select files for audit based on GST/HST specific risks, and develop strategies for GST/HST workload development.
The program initiatives we will pursue over the planning period are listed in the following table.
Priority initiatives
Addressing non-compliance
Appeals (PA5)
Benefit to Canadians
Our commitment is to fairness, and our aim is to provide a timely redress process whereby taxpayers can dispute CRA decisions regarding their income tax, commodity tax, and CPP/EI files, or register their complaints about the services they have received from the CRA.
Planned spending by program activity
Program activity–Expected results and measures
Promoting compliance
Optimize redress workload distribution
The CRA's focus on aggressive tax planning has led to larger volumes of objections from those who participated in them, placing pressure on our business capacity. We will allocate more resources to ensure workloads flow effectively to existing capacity. We will take full advantage of our existing resource base, capitalize on established centres of expertise, and build on the recent business process change that allowed our less complex workload to be distributed nationally.
These steps will help to optimize workload distribution to ensure the best possible match is created between workloads and resolution capacity.
Resolve service complaints
The CRA Service Complaints Program provides taxpayers with a key point of contact within the CRA for service-related issues.
We are currently analyzing trends for service-related issues and this information, in conjunction with findings from the Taxpayers' Ombudsman, will help us to improve service to Canadians.
The program initiatives we will pursue over the planning period are listed in the following table.
Priority initiatives
Promoting compliance
Benefit programs (PA6)
Benefit to Canadians
Our aim is to make sure that timely and correct benefit payments are issued to eligible families and individuals through effective service delivery. In addition, we aim to reduce the overall cost of government through efficiencies obtained by reduced duplication in administration and delivery functions.
Planned spending by program activity
Program activity–Expected results and measures
Administering benefits
Maintain service to benefit recipients
The CRA is a leader in providing tax and benefit services, and we continually explore ways to improve service to Canadians. The telephone remains the most popular channel for benefit recipients to contact us. We will continue to offer timely and accessible telephone services to help them obtain their entitlements. Citizen expectations for public service delivery continue to rise, government program delivery is subject to increasing levels of scrutiny and accountability, and the pace of innovation and the complexity of our delivery infrastructures is increasing. We must address our aging benefit delivery IT infrastructure to continue meeting the evolving expectations of our recipients.
We will improve the functionality of My Account benefits pages and develop new communication products with special emphasis on newcomers to Canada. At the same time, we will explore new ways to provide services to persons with disabilities.
The Automated Benefits Application (ABA) service is one example of a CRA transformational service. Through this co-operative undertaking, which was introduced in 2009-2010 with three provinces and expanded to add two more provinces in July 2010, the CRA receives authorized birth information directly from provincial or territorial vital statistics agencies. This registers Canadian newborns for the federal and provincial benefit programs we administer. Since the ABA service eliminates the need for a separate application, processing time is reduced and recipients get their payments faster.
Over the planning period, we will continue our work with the provinces and territories that have not yet implemented ABA to promote the integration of the Canada Child Benefits application with the provincial and territorial birth registration process.
Manage partnerships
Our flexibility as an agency and the adaptability that we have built into our systems enable us to lever our federal delivery infrastructure to administer a range of programs and other services for client governments. The fact that most jurisdictions have already opted to use our delivery system strongly suggests that it offers important efficiencies in delivering benefits.
Over the planning period, we will maintain the current programs and services that we administer for federal, provincial, and territorial departments. In addition, we will expand our service and data exchange opportunities where possible to allow provinces and territories to deliver their programs more efficiently.
Ensure accurate payments
We are responsible for ensuring sound financial stewardship of the benefit and credit programs that we deliver. This means that the right recipients must get the right payments at the right time.
We carry out validation and control activities specifically targeting accounts identified as high-risk for potential overpayments or underpayments. We also validate information about marital status, children's care situations, and addresses. The information we provide to recipients during validation reviews helps to educate them about their eligibility and entitlement requirements. As well, our enforcement presence is enhanced by our successful efforts in moving cases of misrepresentation toward prosecution.
We have developed and refined a validation strategy over a number of years. It is based on research and risk assessment as well as investigation of trends within the benefits community. Over the planning period, we will continue to improve our targeting to achieve greater program effectiveness. We will also continue to quantify the results achieved by our validation program to make sure that we are applying our resources in the most efficient and effective way.
The program initiatives we will pursue over the planning period are listed in the following table.
Priority initiatives
Administering benefits
Internal services (PA7)
Enabling core business operations
The CRA delivers high-quality tax, benefit, and related services for governments across Canada. To fulfil our considerable mandate, the CRA uses modern management methods and practices that ensure we can comply with the accountability requirements of financial and administrative legislation, regulations, government policies, and directives; use effective human resources practices that keep us competitive in the labour market; make sure that communications at the CRA are consistently well managed and responsive to the information requirements of employees and the public; and sustain and advance our core information technology (IT) functions, which are critical to the delivery of all our programs.
Planned spending by program activity
To enable core business operations, the CRA: provides internal management services; develops and implements communications policies, programs, and services to meet the needs of a diverse public; levers our unique agency status to design and develop our own tailor-made framework and systems for staffing, classification, compensation, labour relations, collective bargaining, training, and human resources policy development; and works to ensure rigour in the CRA's reporting to Parliament, provinces, and territories.
Maintaining our human resources capacity
Plan for and acquire talent
Planning for our talent needs is always important, and even more so in the current environment where budgets are tight. The Agency Strategic Workforce Plan 2010-2011 to 2012-2013 was published in July 2010. It outlines the workforce goals and objectives the CRA will need to reach in this three-year period to support our business priorities. The plan will be updated annually to make sure that it responds to the current environment and business direction.
This integrated planning culture will also be deployed throughout the organization by the development of regional and branch workforce plans.
The implementation of the staffing pre-qualification processes completed last year will contribute to reducing the time to staff. In addition, the CRA will continue to work on e-Resourcing, and will encourage greater use of online assessment tools and standardized tools for external recruitment.
Strategic recruitment is crucial to make sure that we are positioned to recruit the best talent available, because the CRA will continue to compete with the private and public sectors for talent. We will review and analyze branch and regional workforce plans to identify national risk areas and develop a CRA-wide recruitment strategy.
Develop talent
Pending retirements create a risk of corporate knowledge loss since many future retirees are life-long CRA employees who have accumulated a wealth of technical knowledge and subject-matter expertise. There will be a focus on succession planning and knowledge transfer to mitigate that risk.
Knowledge transfer is not the only consideration in developing talent. Changes brought about by a global economy and an increased reliance on technology have an impact on the complexity of certain work performed within the CRA. The Agency Learning Priorities tool will address the competency gaps that surface in workforce plans.
Retain and mobilize talent
Our large organization creates many career opportunities for employees. Recent demographic data supports this: in 2009-2010, our internal mobility rate (including promotions, transfers, and lateral moves) was 14.7%. This demonstrates that employees seize the opportunities available to them and enhance their breadth of knowledge. The challenge lies in balancing the optimal amount of breadth with an acceptable level of depth that is crucial to maintaining our expertise in tax administration.
Sustain a healthy, respectful, and innovative workplace
A healthy and respectful workplace is crucial to keep employees. We have traditionally enjoyed a high retention rate (95%). However, this trend may change in the next years as society and the labour market evolve.
We must make sure that our workplace is representative of our values and that we maintain the trust and respect of the Canadian taxpayers. At the same time, we want to be at the forefront of workplace trends and offer an innovative work environment that embraces technology. This will support us in staying an attractive employer.
Transition of provincial employees to the CRA
As a result of agreements between the Government of Canada and the governments of Ontario and British Columbia to join the harmonized sales tax framework, the CRA has signed the human resources agreements with each of the provinces. Consequently, the CRA has committed to offering to up to 1,564 provincial employees, affected by tax administration changes in these provinces, meaningful employment within the CRA.
In November 2010, the CRA successfully integrated the first waves of provincial employees in Ontario and British Columbia. Next waves are scheduled for July 2011, March 2012, and July 2012.
IT responsiveness and sustainability
Today more than ever before, Canadians expect the tax and benefits delivery system to be interwoven with information technology. Processes key to the CRA's mission are dependent on automation and computerized processing. This reliance on technology will undoubtedly increase as the CRA continues to successfully implement its business strategies related to the up-take of electronic services. The CRA will continue to participate as a member of the Cyber Authentication Renewal Program to provide secure access and lay the groundwork for the continued expansion of the suite of electronic services the CRA offers.
Sustain our IT applications and infrastructure
Although the CRA identifies both IT sustainability and IT responsiveness as ongoing corporate risks, the CRA is confident there is oversight and accountabilities on the implementation of mitigation plans. The focus of the CRA continues to be excellence in IT program delivery, recognizing limitations of the current fiscal environment, as well as new demands to help meet appropriate levels of service.
Accountability, oversight, and operational efficiency
Certify the effectiveness of internal controls
The CRA is diligently working toward meeting the requirements of Treasury Board's newly established financial management policy framework and the new accounting officer provisions of the Financial Administration Act. In particular, the Treasury Board Policy on Internal Control requires that new information on the effectiveness of the CRA's internal controls over financial reporting be provided as part of the CRA's financial statements, beginning in 2010-2011. This information includes a revised statement of management responsibility signed by the chief executive officer and the chief financial officer, as well as a summary appended to the CRA's financial statements identifying weaknesses and management action plans to achieve the required improvements.
Implement the Emergency Management Program Strategy
The introduction of the Emergency Management Act 2007 and the Federal Policy for Emergency Management has prompted all federal organizations to refine and enhance their emergency management programs to align with the federal direction in building organizational resilience, and to strengthen their ability to mitigate, respond to and manage emergencies.
The CRA administers social benefits through its tax system on behalf of other federal departments and agencies, provinces, and territories, and is also committed to maintaining the integrated IT infrastructure that supports the Canada Border Services Agency border protection functions. These two critical services must be delivered with little or no disruption or downtime during an emergency. To effectively address this need, the CRA conducted a comprehensive review of emergency management practices and developed the Emergency Management Program Strategy 2009-2010 to realign the organization with the new federal requirements while continuing to strengthen the existing emergency management governance and capacity within the CRA.
Protection and management of information
Advance the Internal Fraud Control Program
All organizations face the risk of internal fraud because some individuals will be motivated to commit fraud given the opportunity. As part of its broader integrity framework, the CRA has always had in place a discipline policy applicable to all employees with prescribed corrective measures up to and including suspension and termination in cases of founded employee misconduct. In support of the new Internal Fraud Control Policy, the Agency is implementing a multi-year Internal Fraud Control Program.
The goal of this program, which is now in its third year, is to further ensure that the CRA continues to take all reasonable measures to safeguard the assets, resources, information and reputation of the organization. This will assist the CRA in meeting its stewardship responsibilities, and fostering and sustaining the trust of taxpayers in the CRA.
Advance the Identity and Access Management initiative
The CRA maintains one of the Government's largest repositories of personal information. Our data holdings are voluminous and highly sensitive. Given the size and nature of the CRA's operations, the Agency wants to ensure that there is no unethical behaviour by its employees resulting in inappropriate accesses, use and disclosure of information entrusted to the CRA.
The IAM will help continue to ensure that only authorized users have access to CRA systems, and that their application accesses are the appropriate minimum required to do their work, thus reducing the risk of improper access to taxpayer data and system resources.
In addition to enhancing security, the IAM will continue to ensure compliance with legislative requirements, provide auditing and monitoring capabilities, contribute to cost containment of IT administration and service desks, and increase user accountability and productivity.
Develop and Implement a CRA solution for the storage and management of physical records
Governed by a Memorandum of Understanding with CRA, Library and Archives Canada stores and manages 550,000 cubic feet of semi-active CRA paper records. Library and Archives Canada will discontinue the provision of these services and is working on a transition timeline of two to four years. This will alter records management services related to the CRA's T1, T2, T3, and GST returns. The CRA is in the process of identifying requirements and developing options to manage its record storage requirements and the results will be brought forward to senior management in spring 2011.
Protect and Manage our IT and information assets
Since the CRA's ability to maintain trust, transparency, and accountability is paramount to our integrity, the IT community has a collective responsibility for keeping IT assets current and secure.
Given that the CRA has a significant Internet presence and also manages confidential taxpayer data, we will strive to meet higher standards of security and service and be the leader in achieving operational excellence with regard to protecting our data and IT assets. We will evolve our IT security program to make sure that the CRA continues to be at, or above, the IT security recommendations set out by the Government of Canada. In a continuous effort to maintain our high degree of security distinction, we will continue to implement a multi-year Secure Data Network and Assets Program.
The CRA collects and processes huge volumes of information such as tax returns and benefit applications. We also create information such as publications for Canadians, corporate reports, and the many e-mails shared internally in the course of doing business. The CRA has a duty to ensure that the information in our care support not only our operational business activities, but also serves as evidence of our decisions and actions. We must also ensure that the information is of good quality and meets the needs of the many programs across the and other government organizations that use the information. Our ability to effectively manage the information has a direct impact on knowledge management within the CRA.
The CRA has identified the improvement of record keeping as a key focus for the management of business information. We will continue to advance the maturity of our record keeping by making progress on the delivery of the Information Management guidance, products, services and tools necessary to cost-effectively manage paper and electronic documents and email, in accordance with legislative and policy requirements.
CRA Sustainable Development (SD) Strategy 2011-2014
Within the context of a socio-economic mandate, successive SD strategies at the CRA have focused on augmenting our accountability for our environmental responsibilities. Since its first SD strategy in 1997, the CRA has been proactive in pursuing targets to green its internal operations. This has placed us in a favourable position to achieve the federal strategy targets, which are:
- achieve six green procurement targets;
- recycle all surplus electronic and electrical equipment in an environmentally sound manner;
- reduce internal paper consumption per employee by 20%;
- achieve a 8:1 ratio of employees to printing units;
- adopt a guide for greening meetings and events; and
- reduce greenhouse gas emissions from fleet vehicles by 17% by 2020 from 2005-2006 levels.
For additional information on the CRA's targets for greening government operations, please refer to Section III of the RPP.
The goals of the CRA strategy will position the SD program to provide greater support to CRA business objectives, and to further integrate SD into our corporate culture by:
- measuring and communicating the SD benefits of CRA programs and services;
- using the SD message to promote the CRA as a great place to work; and
- further integrating SD into the CRA accountability processes.
The Internal Services initiatives we will pursue over the planning period are listed in the following table.
