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Table 9.1 Children’s Special Allowance Payments (CSA) (Statutory)


Implementation Date: Aug. 28, 1995[Footnote 1] 
End Date: Ongoing
Total Expenditures: $1,321,345,000 to date including 2006-2007
Description of Transfer Payment Program:
Tax-free monthly payments made to agencies and foster parents who are licensed by provincial or federal governments to provide for the care and education of children under the age of 18 who physically reside in Canada and who are not in the care of their parents. CSA payments are equivalent to Canada Child Tax Benefit payments. CSA payments are governed by the Children’s Special Allowances Act which provides that this allowance be paid out of the Consolidated Revenue Fund.
Objective(s), expected result(s) and outcomes:
The Canada Revenue Agency’s second strategic outcome states that “eligible families and individuals receive timely and correct benefit payments”. In this context, the specific objective of the CSA is to ensure that children in care receive their rightful share of entitlements. According to the CSA Act, the CSA payments “shall be applied exclusively toward the care, maintenance, education, training or advancement of the child in respect of whom it is paid.”
Achieved results or progress made:
Monthly payments were made to 293 agencies on behalf of 56,255 children. Payments were issued on schedule, no delays were reported.
 
Actual 2004-2005
Actual 2005-2006
Planned Spending 2006-2007
Total Authorities 2006-2007
Actual 2006-2007
Variance Planned/Actual
Program Activity
(in thousands of dollars)
Benefit Programs
 
 
 
 
 
 
Total Grants
159,366
169,611
187,000
197,768
197,768
(10,768)
Total Contributions
Total Other Transfer Payments
Total Program Activity
159,366
169,611
187,000
197,768
197,768
(10,768)
Total
159,366
169,611
187,000
197,768
197,768
(10,768)
Comment on variance: N/A
Significant Evaluation Findings and URL to Last Evaluation: N/A

[Footnote 1] Responsibility for CSA Statutory Vote payment was transferred effective August 28, 1995 from Human Resources and Social Development Canada (P.C. Order 1995-342)

Table 9.2 Energy Cost Assistance Measures Expenses (Statutory)


Implementation Date: Fall 2005
End Date: December 31, 2008
Total Expenditures: $361,727,000 to date
Description of Transfer Payment Program:
The Energy Cost Benefit (ECB) Program is a one-time payment issued to low-income families with children and to seniors. Families entitled to receive the National Child Benefit (NCB) supplement will receive $250 and seniors entitled to receive the Guaranteed Income Supplement (GIS) will receive $125 or $250 for senior couples. It is estimated that 3.1 million payments will be effected under the ECB consisting of 1.5 million payments by the Canada Revenue Agency to families receiving the NCB and 1.6 million payments by Human Resources and Social Development Canada to seniors receiving the GIS.
Objective(s), expected result(s) and outcomes:
The Canada Revenue Agency’s second strategic outcome states that “eligible families and individuals receive timely and correct benefit payments”. In this context, the specific objective of the ECB is to ensure that eligible recipients receive their rightful share of entitlements.
Achieved results or progress made:
ECB payments administered by the Canada Revenue Agency were issued by cheque starting on January 12, 2006, or will be issued after the assessment of the prospective recipients 2004 tax returns, whichever is the latest.
 
Actual 2004-2005
Actual 2005-2006
Planned Spending 2006-2007
Total Authorities 2006-2007
Actual 2006-2007
Variance Planned/Actual
Program Activity
(in thousands of dollars)
Benefit Programs
 
 
 
 
 
 
Total Grants
357,654
4,073
4,073
(4,073)
Total Contributions
 
 
Total Other Transfer Payments
 
 
Total Program Activity
357,654
4,073
4,073
(4,073)
Total
357,654
4,073
4,073
(4,073)
Comment on variance: N/A
Significant Evaluation Findings and URL to Last Evaluation: N/A