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SECTION III: SUPPLEMENTARY INFORMATION

Organizational Information

The CBSA is organized into seven branches and each one is headed by a Vice-President who reports directly to the President. The Executive Vice-President provides support to the President and concentrates on the leadership of the Agency’s program and operational management, as well as the management of financial resources and comptrollership.

Operations are delivered in eight regions: Atlantic, Quebec, Northern Ontario, Greater Toronto Area, Windsor–St. Clair, Niagara–Fort Erie, Prairies and Pacific. CBSA officers are also located at 39 points abroad. The Admissibility and Enforcement branches develop the programs and policies that the Operations Branch delivers. The Innovation, Science and Technology Branch works with these branches to ensure that we maximize our capacity to support effective and efficient operations. Underpinning all our policy, program and operational work are the critical strategic and enabling functions that span the Strategy and Coordination, Human Resources and Comptrollership branches. The CBSA also works closely with its Department of Justice Legal Services Unit to ensure that CBSA operations, service delivery, policy development, corporate direction and management are legally supportable.

This structure encourages strong internal synergies among all program areas and supports clear accountability for all functions. Everything we do is focused on maximizing and supporting the performance of our front line.

Table 1: Comparison of Planned to Actual Spending (including FTEs)

(thousands of dollars)	2004–2005 Actual	2005–2006 Actual	2006–2007
			Main Estimates	Planned Spending	Total Authorities	Actual
Program Activity[17]
Security	256,576	300,599	447,250	557,500	422,610	358,366
Access	719,640	682,349	764,356	780,381	759,674	719,283
Science- and Technology-based Innovation	100,338	200,841	94,037	141,259	292,752	223,959
Less: Respendable revenue	(15,464)	(14,938)	(12,110)	(12,110)	(20,508)	(20,508)
Total	1,061,090	1,168,851	1,293,533	1,467,030	1,454,528	1,281,100
Less: Non‑respendable revenue	(31,231)	(44,382)		(38,563)		(55,044)
Plus: Cost of services received without charge	103,853	111,685		109,527	119,300	119,300
Total Departmental Spending	1,133,712	1,236,154		1,537,994	1,573,828	1,345,356
Full-time Equivalents(FTEs)	10,758	12,077		12,763		12,383

Table 2: Resources by Program Activity

2006–2007
Program Activity	Budgetary (thousands of dollars)
	Operating	Capital	Total: Gross Budgetary Expenditures	Less: Respendable Revenue	Actual
Security
Main Estimates	436,843	10,407	447,250	0	447,250
Planned Spending	544,333	13,167	557,500	0	557,500
Total Authorities	408,182	14,428	422,610	0	422,610
Actual Spending	348,871	9,495	358,366	0	358,366
Access
Main Estimates	745,910	18,446	764,356	(12,110)	752,246
Planned Spending	761,935	18,446	780,381	(12,110)	768,271
Total Authorities	724,528	35,146	759,674	(20,508)	739,166
Actual Spending	700,714	18,569	719,283	(20,508)	698,775
Science- and Technology-based Innovation
Main Estimates	94,037	0	94,037	0	94,037
Planned Spending	141,259	0	141,259	0	141,259
Total Authorities	290,652	2,100	292,752	0	292,752
Actual Spending	221,879	2,080	223,959	0	223,959
Total
Main Estimates	1,276,790	28,853	1,305,643	(12,110)	1,293,533
Planned Spending	1,447,527	31,613	1,479,140	(12,110)	1,467,030
Total Authorities	1,423,362	51,674	1,475,036	(20,508)	1,454,528
Actual Spending	1,271,464	30,144	1,301,608	(20,508)	1,281,100

 

Table 3: Voted and Statutory Items

Vote or Statutory Item	Truncated Vote  or Statutory Wording	2006–2007 (thousands of dollars)
		Main  Estimates	Planned  Spending	Total  Authorities	Actual
10	Operating expenditures	1,119,660	1,284,058	1,264,927	1,113,152
15	Capital expenditures	28,853	31,613	51,674	30,144
(S)	Contributions to employee benefit plans	145,020	151,359	136,845	136,845
(S)	Spending of proceeds from the disposal of surplus Crown assets			364	241
(S)	Refunds of amounts credited to revenues in previous years			718	718
	Total	1,293,533	1,467,030	1,454,528	1,281,100

Explanation of differences:

The $173 million difference between total authorities and actual is mainly the result of the following:

• $152 million as a net operating lapse mainly related to the following initiatives:
  • Security and Prosperity Partnership of North America ($40 million);
  • Securing Canada’s air cargo transportation system ($3 million);
  • Arming CBSA officers and addressing work-alone situations ($23 million);
  • Delays in the implementation of the Primary Automated Lookout System ($23 million);
  • Container Security Initiative and Harmonized Risk Scoring — Advance Trade Data ($10 million); and
  • Detection technology equipment ($17 million).
• $21 million lapse in capital expenditures:
  • Delays in the construction of capital projects in Douglas, B.C., and in Stanstead and Rigaud in Quebec; and
  • Radiation detection and other equipment related to the Asia-Pacific Gateway and Corridor initiative.

Table 4: Services Received Without Charge

(thousands of dollars)	2006–2007 Actual Spending
Accommodation provided by Public Works and Government Services Canada.	52,062
Contributions covering employer’s share of employer’s insurance premiums and expenditures paid by the Treasury Board of Canada Secretariat (TBS) (excluding revolving funds). Employer’s contribution to employees’ insured benefits plans and associated expenditures paid by the TBS.	62,388
Workers’ compensation coverage provided by Human Resources and Social Development Canada.	452
Salary and associated expenditures of legal services provided by the Department of Justice.	4,398
Total: 2006–2007 services received without charge	119,300

Table 5: Sources of Respendable and Non-Respendable Revenue

Respendable Revenue

(thousands of dollars)	Actual 2004–2005	Actual 2005–2006	2006–2007
			Main Estimates	Planned Revenue	Total Authorities	Actual
Access
Sale of goods and services	1,458	1,440	1,754	1,754	1,867	1,867
Services of a regulatory  nature	2,821	2,604	1,931	1,931	4,516	4,516
Services of a non-regulatory nature	11,185	10,894	8,425	8,425	14,125	14,125
Total: Access	15,464	14,938	12,110	12,110	20,508	20,508
Total: Respendable Revenue	15,464	14,938	12,110	12,110	20,508	20,508

Explanation of differences:

The major items accounting for the $8 million increase between the planned revenue and actual are the following:

• Canadian Food Inspection Agency fees ($2 million);
• Fees for the collection of provincial sales tax ($2 million);
• Alternative reporting programs ($2 million); and
• Customs services ($1 million).

Non-Respendable Revenue

(thousands of dollars)	Actual 2004–2005	Actual 2005–2006	2006–2007
			Main Estimates	Planned Revenue	Total Authorities	Actual
Security
Adjustments to previous year’s expenditures	1,461	4,689		3,137		4,200
Sale of goods and services
Services of a regulatory nature	2,565	2,783		2,727		1,926
Services of a non-regulatory nature	424	898		674
Total: Sale of goods and services	2,989	3,681		3,402		1,926
Miscellaneous
GST/HST, customs import duties, excise and the Air Travellers Security Charge	2,646	3,251		3,007		2,824
Sundries
Court fines	1,486	1,717		1,634		1,037
Customs seizures		10		5		4
Investigations seizures	2,892	716		1,840		5,455
Port seizures	7,107	8,054		7,732		10,268
Interest and penalties[18]	209	16,282		15,868		26,785
Other	11,551	5,230		1,101		1,859
Total: Miscellaneous	25,891	35,260		31,187		48,232
Total: Security	30,341	43,630		37,725		54,358
Access
Sale of goods and services
Public building and property rental	380	363		379		296
Total: Access	380	363		379		296
Science- and Technology-based Innovation
Sale of goods and services – rights and privileges:
IonScan royalties	510	389		458		390
Total: Science- and Technology-based Innovation	510	389		458		390
Total: Non-Respendable Revenue	31,231	44,382		38,563		55,044

Table 6: User Fees Act

User Fee	Fee Type		Fee-setting Authority		Date Last Modified	2006–2007						Planning Years
						Forecast Revenue ($000)	Actual Revenue ($000)	Full Cost ($000)	Performance Standard		Performance Results	Fiscal Year	Forecast Revenue ($000)	Estimated Full Cost ($000)
Regulatory
Broker's licence and examination fees	Regulatory		Customs Act		1992	400	367	740	Results received 4-6 weeks from date of exam.	Results were received within 9 weeks from date of exam.  This is due to a change in how the exams are marked.  Corrective action has been taken to ensure the performance standard is met.		2007–2008 2008–2009 2009–2010	375 375 375	750 750 750
Customs sufferance warehouse licence fees	Regulatory		Customs Act		1996	600	559	1,510	Application processed in 60 business days.	All applications that were fully completed according to the requirements of the regulations under the Customs Act were processed within 60 business days.		2007–2008 2008–2009 2009–2010	600 600 600	1,550 1,550 1,550
Bonded warehouse licence fees	Regulatory		Customs Tariff		1996	600	481	1,535	Operator to receive notice of determination within four weeks after an audit or examination	The operator receives notice of determination 100% of the time within four weeks after an audit or examination.		2007–2008 2008–2009 2009–2010	500 500 500	1,600 1,600 1,600
Storage charges – Queen’s and frontier warehouses	Regulatory		Customs Act		1992	400	206	404	Goods to be handled with care and stored in a secure manner to safeguard against damage or loss.	No successful claims for damage or loss.		2007–2008 2008–2009 2009–2010	250 250 250	415 415 415
Customs special services fees	Regulatory		Customs Act		1986	700	403	1,186	The relevant regulation under the Customs Act is currently under review.  Service standards are being developed as part of this review.			2007–2008 2008–2009 2009–2010	400 400 400	1,200 1,200 1,200
Canadian Food Inspection Agency fees notice	Regulatory		Canadian Food Inspection Agency Act		1997	400	2,302	6,577	Inspection activities are to be provided in accordance with corresponding federal regulations.			2007–2008 2008–2009 2009–2010	2,300 2,300 2,300	6,600 6,600 6,600
NEXUS	Regulatory		Customs Act	2002		1,000	1,168	4,573	4-6 weeks**		93% processed within 4-6 weeks**	2007–2008 2008–2009 2009–2010	3,900 3,900 3,900	4,600 4,600 4,600
FAST program	Regulatory		Customs Act	2002		1,000	840	3,324 (driver registration)	4-6 weeks**		4-6 weeks**	2007–2008 2008–2009 2009–2010	700 700 700	3,350 3,350 3,350
CANPASS programs	Regulatory		Customs Act	June 22, 2006*		900	1,467	3,460	4-6 weeks**		90% processed within 4-6 weeks**	2007–2008 2008–2009 2009–2010	500 500 500	3,500 3,500 3,500
Sub-total: Regulatory						6,000	7,855	19,132				2007–2008 2008–2009 2009–2010	9,725 9,725 9,725	19,390 19,390 19,390
Other Products and Services
Fees charged for the processing of access requests filed under the Access to Information Act.		Other products and services	Access to Information Act	1992		5	6	1,805	Response provided within 30 days following receipt of request; the response time may be extended pursuant to section 9 of the Access to Information Act. Notice of extension to be sent within 30 days after receipt of request. The Access to Information Act provides more details.		1,064 access requests were completed in the 2006–2007 fiscal year: 30.1% were completed on time, 69.9% were completed late. These results reflect, in large part, staffing shortages, which are being addressed in the 2007–2008 fiscal year.  Significant resources are being invested in staffing, policy and training to improve overall compliance ratings.	2007–2008 2008–2009 2009–2010	5 5 5	1,800 1,800 1,800
Sub-total: Other products and services						5	6	1,805				2007–2008 2008–2009 2009–2010	5 5 5	1,800 1,800 1,800
TOTAL: USER FEES						6,005	7,861	20,937				2007–2008 2008–2009 2009–2010	9,730 9,730 9,730	21,190 21,190 21,190

* Modifications did not change fee or scope of program, so User Fees Act provisions are not applicable.
** The performance results provided reflect the Canadian portion of the application process up to inviting applicants to attend an office to finalize their memberships. The CBSA will review the existing published performance standards for processing applications with its partner (U.S. Customs and Border Protection) and consult with stakeholders (including the public) to clarify the processing standards and adjust time frames as required. Revised time frames will be made available to the public on the Internet and in program brochures and guides.

Table 7: Summary Listing of Project Spending

For the 2006–2007 fiscal year, the following projects exceeded the CBSA’s delegated project approval level:[19]

1. Clarenceville, Que.
2. Andover, N.B.
3. Cascade, B.C.
4. Douglas, B.C.
5. Emerson West, Man.
6. Lacolle, Que.
7. Stanstead Route 55 (Rock Island), Que.
8. St. Stephen, N.B.
9. Rigaud, Que.
10. Fraser, B.C.
11. Aldergrove, B.C.
12. Regional realignment
13. Enhancing road and rail cargo security — eManifest
14. Canada–U.S. Harmonized Risk Scoring — Advance Trade Data

Supplementary information on project spending can be found on the Treasury Board of Canada Secretariat’s (TBS) Web site at www.tbs-sct.gc.ca/rpp/0607/info/ps-dp_e.asp.

Table 8: Status Report on Major Crown Projects

For the 2006–2007 fiscal year, the following project was deemed a Major Crown Project. Generally, projects are designated as Major Crown Projects when their estimated cost will exceed $100 million and the project risk is assessed as high.

• eManifest

Supplementary information on Major Crown Projects can be found on the TBS Web site at www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Table 9: Financial Statements

Statement of Management Responsibility

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ending March 31, 2007 and all information contained in these statements rests with Canada Border Services Agency’s (Agency) management. These financial statements have been prepared by management in accordance with accounting policies issued by the Treasury Board of Canada Secretariat which are consistent with Canadian generally accepted accounting principles for the public sector. The financial statements of the Agency have not been audited.

Some of the information in the financial statements is based on management’s best estimates and judgment and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Agency’s financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Agency’s Departmental Performance Report is consistent with these financial statements.

Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within Parliamentary authorities, and are properly recorded to maintain accountability of government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the Agency. 

 

 

 

Canada Border Services Agency
Statement of Operations (Unaudited)
For the Year Ended March 31
(in thousands of dollars)

	2007					2006 (restated)
	Access	Security	Science & Technology	Total		Total
Revenues
Tax revenues
Excise taxes (Note 4)	21,370,613	-	-	21,370,613		23,345,397
Customs import duties	3,704,222	-	-	3,704,222		3,329,810
Excise duties (Note 5)	895,237	-	-	895,237		79,580
	25,970,072	-	-	25,970,072		26,754,787
Non-tax revenues
Sale of goods and services	19,782	2,709	329	22,820		20,262
Interest, penalties & fines	27,887	33	8	27,928		17,999
Seized property	15,727	-	-	15,727		8,780
Forfeitures of cash bonds	-	2,057	-	2,057		2,384
Gain on sale of assets	132	67	15	214		2,409
Miscellaneous	1,319	558	(49)	1,828		4,995
	64,847	5,424	303	70,574		56,829
Total Revenues	26,034,919	5,424	303	26,040,646		26,811,616
Operating Expenses
Salaries and employee benefits	672,997	282,439	88,686	1,044,122		984,635
Professional and special services	34,233	48,690	114,967	197,890		154,588
Transportation and telecommunication	21,813	27,695	5,220	54,728		48,130
Rental of land and buildings	32,341	16,647	3,623	52,611		49,634
Bad debts (Recovery)	50,996	-	-	50,996		(636)
Amortization	7,901	6,629	13,901	28,431		27,634
Repair and maintenance	17,728	7,793	2,427	27,948		19,325
Materials and supplies	11,158	6,041	1,818	19,017		15,936
Consumable machinery and equipment (parts)	12,231	7,869	(2,028)	18,072		20,670
Other	2,242	2,923	481	5,646		8,610
Total Expenses	863,640	406,726	229,095	1,499,461		1,328,526
Net Results	25,171,279	(401,302)	(228,792)	24,541,185		25,483,090

Canada Border Services Agency
Statement of Financial Position (Unaudited)
At March 31
(in thousands of dollars

	2007	2006
ASSETS
Financial assets
Cash	2,066,739	2,071,048
Accounts receivable and advances (Note 6)	17,444	8,080
Tax receivables (Note 7)	1,295,042	1,171,459
Total financial assets	3,379,225	3,250,587
Non-financial assets
Prepaid expenses	159	0
Inventory	3,806	4,358
Tangible capital assets (Note 8)	312,329	292,432
Total non-financial assets	316,294	296,790
TOTAL	3,695,519	3,547,377
LIABILITIES AND EQUITY OF CANADA
Liabilities
Accrued accounts payable and accrued liabilities (Note 9)	94,036	87,937
Payable to provinces (Note 10)	8,242	7,569
Tax payables	23,666	24,136
Deposit accounts (Note 11)	40,823	39,670
Salary, vacation pay and compensatory leave	82,147	71,967
Employee severance benefits (Note 12)	168,061	118,288
	416,975	349,567
Equity of Canada	3,278,544	3,197,810
TOTAL	3,695,519	3,547,377

Contingent liabilities (Note 13)
Contractual obligations (Note 14)
The accompanying notes form an integral part of these financial statements.

Canada Border Services Agency
Statement of Equity of Canada (Unaudited)
For the Year Ended March 31
(in thousands of dollars)

	2007	2006
Equity of Canada, beginning of year	3,197,810	2,987,286
Net results	24,541,185	25,483,090
Current year appropriations used (Note 3)	1,281,100	1,168,851
Revenue not available for spending	(26,041,424)	(26,797,314)
Change in net position in the Consolidated Revenue Fund (Note 3c)	180,573	244,212
Services provided without charge from other government departments (Note 15)	119,300	111,685
Equity of Canada, end of year	3,278,544	3,197,810

The accompanying notes form an integral part of these financial statements.

Canada Border Services Agency
Statement of Cash Flow (Unaudited)
For the Year Ended March 31
(in thousands of dollars)

	2007	2006
Operating activities
Net results	24,541,185	25,483,090
Non-cash items:
Services provided without charge by other government departments	119,300	111,685
Amortization of tangible capital assets	28,431	27,634
Adjustment to Capital Assets	(8,866)	10
Legal Services (Justice) expense	435	-
Bad debt expense	158	-
Contaminated Liability expense	(59)	-
Variations in Statement of Financial Position:
Increase (Decrease) in accounts receivable and advances	(9,364)	7,116
Increase in tax receivables	(123,583)	(223,953)
Increase (Decrease) in prepaid expenses	(159)	166
Decrease in inventory	552	483
Increase (Decrease) in accounts payable and accrued liabilities	6,099	(17,253)
Increase in payable to provinces	673	1,593
Increase in deposit accounts	1,153	1,688
Decrease (Increase) in vacation pay and compensatory leave	10,180	(10,654)
Decrease (Increase) in tax payables	(470)	774
Increase in employee severance benefits	49,773	30,926
Cash generated by operating activities	24,615,438	25,413,305
Capital investment activities
Acquisitions of tangible capital assets	(40,210)	(36,506)
Proceeds from disposal of tangible capital assets	214	2,077
Cash used by capital investment activities	(39,996)	(34,429)
Financing activities
Net cash forwarded to the Government of Canada	(24,579,751)	(25,384,251)
Net cash used	(4,309)	(5,375)
Cash, beginning of year	2,071,048	2,076,423
Cash, end of year	2,066,739	2,071,048

The accompanying notes form an integral part of these financial statements.

1. Authority and Purpose

The Canada Border Services Agency (the “Agency”) was established effective December 12, 2003, when the Government announced a restructuring that resulted in the creation of the Agency, through the transfer of portions of the Canada Revenue Agency (CRA), Citizenship and Immigration Canada (CIC) and the Canadian Food Inspection Agency (CFIA).

The Agency is responsible for providing integrated border services that support national security and public safety priorities and facilitate the free flow of persons and goods. The act to establish the Canada Border Services Agency received royal assent November 3, 2005. The Agency is a departmental corporation named in Schedule II of the Financial Administration Act and reports to Parliament through the Minister of Public Safety. The Agency is funded through appropriations from the Government of Canada.

The Agency is responsible for the administration and enforcement of the following acts or portions of these acts: the Customs Act, the Customs Tariff, the Excise Act, the Excise Tax Act, the Citizenship Act, the Immigration and Refugee Protection Act, as well as other acts on behalf of other Federal departments and provinces.

In delivering its mandate, the Agency operates under the following program activities:

• The Access program activity contributes to the security and prosperity of Canada through the development of national programs and operational policies related to admissibility, processing and recourse mechanisms for the import and export of goods and the movement of people, and investigating complaints related to unfair trade practices.
• The Security program activity ensures enforcement of Canadian legislation related to border management, by providing sound intelligence to decision makers, and by acting as a focal point for Agency relations with partners in the security, intelligence, and law enforcement communities.
• The Science and Technology Based Innovation program activity enables and supports efficient and effective border management, and plays an important role in protecting Canadians from existing risk and emerging threats, through the development, implementation, delivery, and maintenance of innovative and cost effective technology and science solutions.

2. Summary of Significant Accounting Policies

The financial statements have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

Significant accounting policies are as follows:

(a) Parliamentary appropriations

The Agency is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the department do not parallel financial reporting according to generally accepted accounting principles since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the statement of operations and the statement of financial position are not necessarily the same as those provided through appropriations from Parliament. Note 3 provide a high-level reconciliation between the bases of reporting.

(b) Net Cash Forwarded to the Government of Canada

The Agency operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF and all cash disbursements made by the Agency are paid from the CRF. The net cash forwarded to the Government of Canada is the difference between all cash receipts and all cash disbursements including transactions between departments of the federal government.

(c) Change in net position in the Consolidated Revenue Fund

The change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by Government and appropriations used in a year, excluding the amount of non re-spendable revenue recorded by the department. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.

(d) Tax revenues

Tax revenues reported in this statement include revenues collected under the authority of the Customs Act, the Customs Tariff, the Excise Act and the Excise Tax Act. These taxes include excise taxes, which consist of Goods and Services and Harmonized Sales taxes (GST/HST), excise duties and customs import duties. Domestic harmonized and goods and services taxes, as well as the input tax credits accorded for GST/HST paid on importations and domestic transactions, are not reflected in these statements as the Canada Revenue Agency is responsible for their administration.

The determination of the Agency’s tax revenues is based on the taxes and duties assessed that relate to goods authorized by the Agency to enter into Canada during the fiscal year ended March 31 and prior years. These revenues are recognized at the time the goods are released.

(i) Assessment definition

An assessment (or reassessment) of taxes is defined as all decisions and other steps made or taken by the Minister of Public Safety and officials of the Agency under the federal, provincial, and territorial acts or sections of the acts administered by the Agency to determine taxes payable by importers. When verifying an importer’s declaration, the Agency uses the applicable provisions of the various acts it administers as well as other internally developed criteria which are designed to substantially meet the provisions of these acts.

(ii) Completeness of tax revenues

The Canadian customs and tax systems are predicated on self-assessment where importers are expected to understand the laws and comply with them. This has an impact on the completeness of duty and tax revenues when importers fail to comply with laws, for example, if they do not declare or incorrectly declare goods imported. The Agency has implemented systems and controls in order to detect and correct situations where importers are not complying with the various acts it administers. These systems and controls include performing audits of importer records where determined necessary by the Agency. Such procedures cannot be expected to identify all undeclared or incorrectly declared importations or other cases of non-compliance. The Agency does not estimate the amount of unreported duties and taxes. However, such amounts are included in revenues when assessed.

(e) Non-tax revenues

Non-tax revenues reported in this statement include revenues collected on behalf of the Government of Canada under the Immigration and Refugee Protection Act, the Agriculture and Agri-Food Administrative Monetary Penalties Act and other similar legislation.

Non-tax revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.

(f) Expenses

All expenses are recorded on an accrual basis:

• Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment. The liability for vacation pay and compensatory leave is calculated at the salary levels in effect at the end of the year for all unused vacation pay and compensatory leave benefits accruing to employees.
• Services provided without charge by other government departments for accommodation, workers’ compensation benefits, the employer’s contribution to the health and dental insurance plans and legal services are recorded as operating expenses at their estimated cost.

(g) Cash

Cash includes amounts received in Agency offices or by Agency agents as at March 31 but not yet deposited to the credit of the Consolidated Revenue Fund of the Government of Canada.

(h) Accounts receivable and advances

Accounts receivable and advances are stated at amounts expected to be ultimately realized; a provision is made for doubtful accounts where recovery is considered uncertain. 

(i) Tax receivables

Tax receivables represent duties and taxes and other revenues assessed or estimated by the Agency but not yet collected. A significant portion of the receivable balance is due to the recording of accrued receivables, which relate to the current fiscal year but are not due for payment until the next fiscal year. All receivables are stated at amounts ultimately expected to be realized. A provision is made for doubtful accounts where recovery is considered uncertain. This allowance for doubtful accounts reflects management’s best estimate of the collectibility of amounts assessed but not yet paid.

(j) Inventory

Inventory consists of forms, publications and uniforms and is not intended for resale. They are valued at cost using the weighted average cost method. Items which are considered obsolete are written off. The cost of inventory is charged to operations in the period in which the items are used.

(k) Tangible capital assets

All tangible capital assets having an initial cost of $10,000 or more are recorded at their acquisition cost. Amortization of capital assets, except land, is performed on a straight-line basis over the estimated useful lives of the assets as follows:

Asset Class	Amortization period
Buildings	30 years
Works and infrastructure	40 years
Machinery and equipment	10 years
Information technology equipment	5 years
In house developed software	7 years
Purchased software	3 years
Vehicles	5 years

Assets under construction are not amortized until completed and put into operation.

(l) Tax payables

Tax payables represent the excise taxes (GST and HST), excise duties and customs import duties due to importers as a result of assessments to the benefit of importers for current or prior year imports.

(m) Employee future benefits

(i) Pension benefits: Eligible employees participate in the Public Service Superannuation Plan, a multiemployer plan administered by the Government of Canada. The Agency’s contributions to the Plan are charged to expense in the year incurred and represent the Agency’s total obligation to the Plan. Current legislation does not require the Agency to make contributions for any actuarial deficiencies of the Plan.

(ii) Severance benefits: Employees are entitled to severance benefits under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole. 

(n) Contingent liabilities

Contingent liabilities are potential liabilities, which may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.

(o) Environmental liabilities

Environmental liabilities reflect the estimated costs related to the management and remediation of contaminated sites. Based on management’s best estimates, a liability is accrued and an expense recorded when the contamination occurs or when the Agency becomes aware of the contamination and is obligated, or is likely to be obligated to incur remedial costs. If the likelihood of the Agency’s obligation to incur these costs is either not determinable or unlikely, or if an amount cannot be reasonably estimated, the costs are disclosed as contingent liabilities in the notes to the financial statements.

(p) Measurement uncertainty

The preparation of these financial statements, in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector, requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are contingent liabilities, environmental liabilities, the liability for employee severance benefits, the allowances for doubtful accounts (there are distinct methodologies between tax revenues and non-tax revenues) and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management’s estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.

3. Parliamentary Appropriations

The Agency receives most of its funding through Parliamentary appropriations. Items recognized in the statement of operations and the statement of financial position in one year may be funded through Parliamentary appropriations in prior, current or future years. Accordingly, the Agency has different net results for the year on a government-funding basis than on an accrual accounting basis. These differences are reconciled below:

(a) Reconciliation of net results to current year appropriations used

	2007	2006
	(in thousands of dollars)
Net cost of operations	(24,541,185)	(25,483,090)
Adjustments for items affecting net results but not affecting appropriations
Add (Less) :
Revenue not available for spending	26,041,424	26,797,314
Services provided without charge	(119,300)	(111,685)
Amortization of tangible capital assets	(28,431)	(27,634)
Employee severance benefits	(49,773)	(30,926)
Other	(61,845)	(9,523)
	25,782,075	26,617,546
Adjustments for items not affecting net results but affecting appropriations
Add (Less) :
Acquisition of tangible capital assets	40,210	30,106
Inventory purchased	0	4,046
Prepaid expenses	0	243
Current year appropriations used	1,281,100	1,168,851

(b) Appropriations provided and used

	2007	2006
	(in thousands of dollars)
Parliamentary appropriations
Vote 10 – Operating expenditures	1,264,927	1,043,931
Vote 15 – Capital expenditures	51,674	32,297
	1,316,601	1,076,228
Statutory amounts
Contributions to employee benefit plans	136,844	136,082
Spending proceeds from disposal of surplus crown assets	365	240
Refunds of amounts credited to revenues previous years	718	15
	137,927	136,337
Lapsed appropriations
Vote 10 – Operating expenditures	(151,775)	(29,443)
Vote 15 – Capital expenditures	(21,529)	(14,180)
	(173,304)	(43,623)
Appropriations available for future years	(124)	(91)
Current year appropriations used	1,281,100	1,168,851

(c) Reconciliation of net cash provided by (forwarded to) Government to current year appropriations used

	2007	2006
	(in thousands of dollars)
Net cash provided by (deposited to) Government	(24,579,751)	(25,384,251)
Revenue not available for spending	26,041,424	26,797,314
Change in net position in the Consolidated Revenue Fund
Variation in accounts receivable	(132,947)	(216,837)
Variation in accounts payable and accrued liabilities	7,455	(13,198)
Other adjustments	(55,081)	(14,177)
	(180,573)	(244,212)
Current year appropriations used	1,281,100	1,168,851

4. Excise Taxes

Effective July 1, 2006, the GST and HST rates, applied against imported goods, were reduced from 7% and 15% to 6% and 14% respectively. The excise tax revenue amount appearing in the Statement of Operations reflects the reduction in the rates. Revenues from excise of $21,370,613 thousands (23,345,397 thousands in 2006) are net of $1,763,519 thousands ($1,594,557 thousands in 2006) remitted in monthly installments to the department of Finance on the basis of a remittance schedule set by the department of Finance. The amounts remitted represent the participating provinces’ share of the HST collected by the Agency under the terms of the Comprehensive Integrated Tax Coordination Agreement (CITCA). 

5. Excise Duties

Excise duties include duties assessed against imported goods, including alcohol and tobacco. During the 2006-2007 fiscal year, a significant increase in the volume of imported goods subject to such duties resulted in an increase in excise duty revenues of $815,657 million.

6. Accounts Receivable and Advances

The following table presents details of the accounts receivable and advances:

	2007	2006
	(in thousands of dollars)
Receivables from other Federal Government departments and agencies	12,905	4,147
Receivables from external parties	3,650	3,199
Employee advances and other receivables	1,510	1,254
	18,065	8,600
Less: allowance for doubtful accounts on external receivables	(621)	(520)
Total	17,444	8,080

7. Tax Receivables

Tax receivables represent the customs duties, excise taxes, Goods and Services and the Harmonized Sales taxes due to the Receiver General for Canada as a result of importations into Canada.

The following table presents details of tax receivables:

	2007	2006
	(in thousands of dollars)
Tax receivables	1,450,393	1,403,291
Less: allowance for doubtful accounts	(155,351)	(231,832)
Net tax receivables	1,295,042	1,171,459

8. Tangible Capital Assets

(in thousands of dollars)

	Cost				Accumulated amortization
Capital asset class	Opening Balance	Acquisi- tions	Transfers Disposals write-offs and other	Closing balance	Opening balance	Amorti-zation	Transfers, disposals write-offs and other	Closing balance	2007 Net book value	2006 Net book value
Land	4,402	3	(3)	4,402	-	-	-	-	4,402	4,402
Buildings	138,277	3,955	-	142,232	40,980	4,594	-	45,574	96,658	97,297
Works and infrastructure	1,124	-	-	1,124	313	22	-	335	789	811
Machinery and Equipment	56,924	4,275	2,633	63,832	21,230	5,508	524	27,262	36,570	35,694
Information technology equipment, in house developed and purchased software	106,099	743	15,946	122,788	34,033	14,942	44	49,019	73,769	72,066
Vehicles	24,220	1,420	(1,292)	24,348	16,304	3,365	(1,309)	18,360	5,988	7,916
Assets under construction	74,246	29,814	(9,907)	94,153	-	-	-	-	94,153	74,246
Total	405,292	40,210	7,377	452,879	112,860	28,431	(741)	140,550	312,329	292,432

 

9. Accounts Payable and Accrued Liabilities

The following table presents details of the accounts payables and accrued liabilities:

	2007	2006
	(in thousands of dollars)
Payables to external parties	45,088	38,142
Payables to other Federal Government Departments and agencies	48,948	49,795
Total	94,036	87,937

10. Payable to Provinces

A number of Memorandums of Understanding (MOUs) have been established between the provinces and the Agency, whereby the Agency collects provincial sales, alcohol and tobacco taxes on behalf of the provinces and remits these collections directly to the provinces monthly in compliance with the strict timelines set out in the MOUs.

	Opening Balance	Receipts from taxpayers	Refunds to taxpayers	Payments to provinces	Closing Balance
	(in thousands of dollars)
Payable to provinces	7,569	78,779	(1,578)	(76,528)	8,242

11. Deposit accounts

The deposit accounts were established to record cash and securities required to guarantee payment of customs duties and excise taxes on imported goods pursuant to the Customs Act and the Excise Tax Act and to guarantee the compliance of transporters and individuals with the provisions of the Immigration and Refugee Protection Act.

	Opening Balance	Receipts	Payments	Closing Balance
	(in thousands of dollars)
Guarantee deposit accounts	35,329	14,524	(13,605)	36,248
Seized cash	4	-	(4)	-
Other deposit accounts	4,337	300	(62)	4,575
	39,670	14,824	(13,671)	40,823

12. Employee severance benefits

(a) Pension benefits: The Agency’s employees participate in the Public Service Superannuation Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with the Canada/Québec Pension Plans benefits and they are indexed for inflation. Both the employees and the Agency contribute to the cost of the Plan. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor.

(b) Severance benefits: The Agency provides severance benefits to its employees based on eligibility, years of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:

	2007	2006
	(in thousands of dollars)
Accrued benefit obligation, beginning of year	118,288	87,361
Expense for the year	59,390	40,642
Benefits paid during the year	(9,617)	(9,715)
Accrued benefit obligation, end of year	168,061	118,288

13. Contingent liabilities

(a) Contaminated sites
Liabilities are accrued to record the estimated costs related to the management and remediation of contaminated sites where the Agency is obligated or likely to be obligated to incur such costs. The Agency identified 1 site in 2007 (2 sites in 2006) where such action is possible and for which a liability of $0.87 million in 2007 ($0.9 million in 2006) has been recorded. The Agency’s ongoing efforts to assess contaminated sites may result in additional environmental liabilities related to newly identified sites, or changes in the assessments or intended use of existing sites. These liabilities will be accrued in the year in which they become known.

(b) Claims and litigation
Claims have been made against the Agency in the normal course of operations. Legal proceedings for claims totalling approximately $191 million ($195 million in 2006) were still pending as at March 31, 2007. In addition, appeals for previously assessed customs duties, excise duties, Goods and Services and Harmonized sales taxes have been received in the amount of $76 million ($272 million in 2006).

Some of these claims and appeals may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability and expense are recorded in the financial statements. As at March 31, 2007 the Agency has recorded an estimated liability of $.29 million ($1.2 million in 2006) in relation to claims and appeals.

14. Contractual Obligations

The nature of the Agency’s activities results in large multi-year contracts and obligations whereby the Agency will be committed to make future payments when the services are received. Significant contractual obligation that can be reasonably estimated is as follows:

	2008	2009	2010	2011	2012 and there- after	Total
	(in thousands of dollars)
Operating lease	25,000	4,000	-	-	-	29,000

15. Related Party Transactions

The Agency is related in terms of common ownership to all Government of Canada departments, agencies and Crown corporations. The Agency enters into transactions with these entities in the normal course of business and on normal trade terms. Also during the year, the department received services, which were obtained without charge from other departments as presented in part.

(a) Services provided without charge:
During the year, the Agency received without charge from other departments, accommodation, legal fees, workers compensation coverage and the employer’s contribution to the health and dental insurance plans. These services without charge have been recognized in the Agency’s Statement of Financial Position as follows:

	2007	2006
	(in thousands of dollars)
Accommodation	52,062	49,400
Employer’s contribution to the health and dental insurance plans	62,388	58,703
Worker's compensation coverage	452	420
Legal services	4,398	3,162
	119,300	111,685

The Government has structured some of its administrative activities for efficiency and cost-effectiveness such that one department performs these on behalf of all without charge. The costs of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada are not included as an expense in the Agency’s Statement of Operations.

(b) Administration of programs:
The Agency has arrangements with the Canada Revenue Agency for the provision of information technology services, which are paid for on a quarterly basis (Total of $97,406,000 paid in 2007 and $90,730,000 in 2006). Information Technology Services provided include:

• Infrastructure Administration and services
• Architecture and Consulting Services; and
• Regional Services

16. Comparative information

Comparative figures have been reclassified to conform to the current year’s presentation.

Table 10: Response to Parliamentary Committees, Audits and Evaluations

Response to Parliamentary Committees
None requested in 2006–2007

 

Response to the Auditor General (including to the Commissioner of the Environment and Sustainable Development)

Proper Conduct of Public Business — Public Safety Agencies This audit examined key aspects of the proper conduct of public business in three agencies: the RCMP, Correctional Service Canada and the Canada Border Services Agency. It looked at whether each agency has values and ethics programs that promote good behaviour and internal disclosure (“whistle-blowing”) policies that support the reporting of wrongdoing. It also examined the role that internal audit plays in verifying compliance with laws, policies and regulations. The audit also looked at three areas where a risk of abuse is present: contracting, use of acquisition (credit) cards and use of overtime and leave. The full report including recommendations and action plans can be found on the Office of the Auditor General of Canada’s Web site at www.oag-bvg.gc.ca/domino/reports.nsf/html/20061104ce.html.

 

External Audits

The Office of the Privacy Commissioner of Canada conducted the Audit of the Personal Information Management Practices of the Canada Border Services Agency — Trans-Border Data Flows. This audit examined the extent to which the CBSA is adequately controlling and protecting the flow of Canadians’ personal information to foreign governments or their institutions. The audit found that significant opportunities exist to better manage privacy risks and achieve greater accountability, transparency and control over the transborder flow of data: Improve the information exchanges between the CBSA and the United States; Improve the management of information-sharing activities; Strengthen controls to reduce the risk that personal information could be improperly used or disclosed; Improve the quality and control of data the CBSA acquires under the Advance Passenger Information/Personal Name Record program; Improve the effectiveness of the High-Risk Traveller Identification initiative with the United States; particularly, the extent to which inaccurate or incomplete data may affect enforcement objectives and individual travellers; Update and strengthen the CBSA’s agreements with the United States that cover the sharing of personal information; and Enhance activities associated with sharing data across borders so that they are more transparent. The CBSA will develop various action plans to ensure that the transborder flow of personal information is protected, that the Canadian public’s concerns are dealt with and that the collection of information is accurate. The full report including the recommendations and action plans can be found on the Office of the Privacy Commissioner of Canada’s Web Site at www.privcom.gc.ca/information/pub/ar-vr/cbsa_060620_e.asp.

 

Internal Audits

Three internal audits were completed in 2006–2007:  Audit of Cash Management www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/ae-ve/2006/acm_vgt-eng.html Overall, the audit noted that compliance with the laws, regulations, policies and procedures governing the control of cash needed some improvement. A framework is in place for cash management that is made up of a series of policies, procedures, directives and guidelines. However, these policies and procedures were not up to date or consolidated for easy reference. The audit found a lack of compliance with policies and procedures. Weaknesses were noted regarding supervision, segregation of duties and safeguarding of monetary assets. Management did not always review operations regularly to ensure that control deficiencies were detected and corrected. As well, management at headquarters did not communicate monitoring expectations. Management has taken action to address all the recommendations. Audit of the 2005-2006 Year-End Cash Cut-Off Procedures www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/ae-ve/2006/ye-fe-eng.html The audit concluded that the year-end procedures for the 2005–2006 fiscal year were followed and that cash in transit was reported in a satisfactory manner. With respect to procedures, it was noted that the CBSA still relied on the year-end procedures of the Canada Revenue Agency, which did not fully document the situation at the CBSA. As well, errors were identified with the recording of the date of receipt, which has implications on whether the funds are recorded as cash or accounts receivable on the Agency’s financial statements. An action plan was developed to address all the recommendations. Appropriate actions have been put in place to minimize errors and improve operational requirements. Audit of IT Systems under Development — Phase 1 www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/ae-ve/2007/it-ti-eng.html The audit concluded that a management control framework for the development of automated business systems is in place; however, opportunities exist to strengthen the framework, thereby ensuring adequate governance, risk management and control over systems under development projects. A number of strengths in the controls over IT systems under development were noted and can provide the Agency with the foundation for building a strong management control framework. Areas that could be strengthened include the following: Approvals at project milestones to continue development; Tracking project costs to budget; Process for re-prioritization of projects when new projects are introduced; and Involvement of end users in the development process. Management has taken action to address all the recommendations and the recommendations should be fully implemented by September 2007.

 

Evaluations

Two program evaluations were completed in 2006–2007: Detector Dog Service — Evaluation Study www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/ae-ve/2006/dds-scd-eng.html The Detector Dog Service (DDS) evaluation study found that the program continues to be a relevant CBSA program and is fully aligned with the Government of Canada and the CBSA’s mandate. Detector dogs are a powerful tool against the entry of prohibited, controlled or regulated goods and undeclared currency, and they are an effective complement to the various detection technologies and officer enforcement training that the CBSA is also using in its efforts to combat criminality at the border. A significant finding was that the DDS program cuts across several CBSA branches and there was no clearly defined management framework guiding the roles and responsibilities of those delivering the program in the Detector Dog Learning Service, the Enforcement Branch, the Operations Branch and the regions. Therefore, a recommendation was made to fully develop, implement and communicate a management framework for the program. The report also recommended that food, plant and animal (FPA) detector dog teams be quickly integrated into the DDS program by ensuring that the FPA detector dog handlers report to the same superintendent as other handlers to the extent possible. In addition, the report recommended that an awareness package be developed for wide CBSA distribution on the program’s benefits, contribution and importance. Other issues and related recommendations pertain to the implementation of a comprehensive and robust annual risk-assessment process to ensure maximum coverage of detector dog teams at high-risk ports, including an assessment of regional needs for additional teams. Finally, the report recommended enhancing the monitoring, analysis and reporting of program performance by integrating the DDS program’s databases to facilitate historical reporting and analysis, and to eliminate current inconsistencies. The CBSA is taking action to address the recommendations in the evaluation report so that it can continue to build on the significant success of this program and further improve its delivery and effectiveness. Partners in Protection Evaluation Study www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/ae-ve/2006/pip-pep-eng.html   The study found that the Partners in Protection (PIP) program is highly relevant with a valid program rationale that is clearly aligned with CBSA and government priorities. No other CBSA program provides the Agency with an opportunity to work in partnership with trading entities to focus on the security of their processes, procedures and premises. The study concluded that the PIP program should be expanded as has been approved under the Security and Prosperity Partnership of North America. As the expansion takes place, it was recommended that program management pay specific attention to issues such as the sufficiency of resources to meet the requirements and consider additional benefits for participants to maximize private sector enrolment, especially for the types of organizations currently under-represented (e.g. foreign-based companies). To improve the cost-effectiveness of the program, the report suggested that program management study options such as harmonizing the PIP program with the U.S. Customs-Trade Partnership Against Terrorism program (which is being done) and the NEXUS and FAST programs, and to ensure more efficient and timely processing of applications. Other issues and related recommendations pertain to the development of an effective automated case and performance measurement system to support the management of program participants and enable better program monitoring. The CBSA is taking the necessary steps to ensure funding requirements are sufficient to expand the program and to develop an effective system to support the PIP program.

Table 11: Horizontal Initiatives

In 2006–2007, the CBSA was a partner in the following horizontal initiatives:

• 2010 Winter Olympic and Paralympic Games — Delivering on our Commitments
  (www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/olym-olym/description_e.asp)
  Lead: Canadian Heritage
• National Initiative to Combat Money Laundering
  (www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/nicml-inlba/description_e.asp)
  Lead: Department of Finance
• Canada’s Drug Strategy
  (www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/cds-sca/description_e.asp)
  Lead: Health Canada
• Federal Tobacco Control Strategy
  (www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/ftcs-sflct/description_e.asp)
  Lead: Health Canada
• Canadian Firearms Program
  (www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/cfp-pcaf/description_e.asp)
  Lead: RCMP
• Marine Security
  (www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/ms-sm/description_e.asp)
  Lead: Transport Canada
• Asia-Pacific Gateway and Corridor Initiative
  (www.tc.gc.ca/majorissues/APGCI/menu.htm)
  Lead: Transport Canada and Foreign Affairs and International Trade Canada

Table 12: Travel Policies

The CBSA follows and uses the Treasury Board of Canada Secretariat’s Special Travel Authorities and Travel Directive. 

The Special Travel Authorities (www.tbs-sct.gc.ca/Pubs_pol/hrpubs/TBM_113/STA_e.asp) outline travel provisions for ministers and their exempt staff, as well as members of Parliament, deputy ministers, Governor-in-Council appointees and executives. The authority also outlines the principles guiding heads of departments in the exercise of discretion concerning their business travel expenses.

The Travel Directive (www.tbs-sct.gc.ca/pubs_pol/hrpubs/TBM_113/td-dv_e.asp) and the rates and allowances (www.tbs-sct.gc.ca/pubs_pol/hrpubs/TBM_113/menu-travel-voyage_e.asp) serve as a benchmark for the Special Travel Authorities and apply to public service employees, exempt staff and other persons travelling on official government business.

More information on travel policies can be found on the TBS Web site at http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Additional Information

• Policy on service standards for external fees
  (www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp)
• Details on project spending
  (www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp)
• Supplementary information on major Crown projects
  (www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp)
• Procurement and contracting
  (http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp)
• Horizontal initiatives
  (www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/profil_e.asp)
• Storage tanks
  (www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp)

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