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

By virtue of its mandate, the Canada Revenue Agency (CRA) is responsible for collecting tax revenue; these are described earlier in the Audited Financial Statements – Administered Activities. The CRA is also responsible for collecting non-tax revenue, similar to other government departments and agencies; these are detailed below, divided between respendable and non-respendable.

Table 4.1 Respendable Non-Tax Revenue


 
 
(in thousands of dollars)
 
 
2007-2008
Program Activity
Actual 2005-2006
Actual 2006-2007
Planned Revenues
Total Authorities
Actual
Taxpayer and Business Assistance
27,172
37,563
29,987
64,905
64,905
Assessment of Returns and Payment Processing
70,308
83,948
79,924
97,812
97,812
Accounts Receivable and Returns Compliance
119,293
164,470
130,223
155,687
153,376
Reporting Compliance
46,451
50,902
47,216
83,285
83,285
Appeals
10,545
16,274
12,699
20,419
20,419
Benefit Programs
9,369
11,421
7,549
14,663
14,663
Total
283,138
364,578
307,598
436,771
434,460
Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
 
 
 
 
 
 
Refund of Previous Year’s Expenditures
486
410
952
508
508
 
Ruling Fees[Footnote 1] 
1,808
2,074
1,700
2,117
2,117
 
Advance Pricing Agreement
440
477
750
528
528
 
Other Services of a Regulatory Nature
414
46
453
27
27
 
Administration of Provincial Programs[Footnote 2] 
33,889
34,444
30,397
30,472
30,472
 
Other Services of a Non-Regulatory Nature
1,166
458
916
434
434
 
Sales of Goods and Information Products
100
110
116
120
120
 
Other Fees & Charges
44
46
40
49
49
 
Services to Other Government Departments (OGD)[Footnote 3] 
96,145
101,456
112,938
142,069
142,069
 
 
Sub-total
134,492
139,521
148,262
176,324
176,324
Less: Amounts Recovered on behalf of OGDs[Footnote 4] 
5,135
5,075
4,625
4,561
4,561
Total Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
129,357
134,446
143,637
171,763
171,763
Proceeds from the Disposal of Surplus Crown Assets
407
210
 
126
126
Revenues credited to Vote 1[Footnote 5] 
 
 
 
 
 
 
Canada Pension Plan (CPP) administration work[Footnote 6] 
75,576
105,575
77,868
122,676
122,227
 
Employment Insurance (EI) administration work[Footnote 6]
77,798
124,347
86,093
142,206
140,344
Total Revenues credited to Vote 1
153,374
229,922
163,961
264,882
262,571
Total Respendable Non-Tax Revenue
283,138
364,578
307,598
436,771
434,460

[Footnote 1] CRA charges taxpayers (based on a regulated user fee) for providing tax rulings in advance of a transaction taking place (to provide tax certainty).
[Footnote 2] Comprised mainly of a basic fee charged to the provinces for recoveries provided under the tax collection agreements (TCA). Also involves work over and above the TCA (e.g. refund set-off, additional audit coverage, benefit programs).
[Footnote 3] Comprised mainly of information technology services provided to the Canada Border Services Agency (CBSA) ($133M).
[Footnote 4] Comprised mainly of amounts recovered on behalf of Public Works and Government Services Canada (PWGSC) and Treasury Board of Canada Secretariat (TBS) (e.g. Employee Benefit Plans – EBP).
[Footnote 5] The large variance between the 2006-2007 and 2007-2008 Actuals for Revenues Credited to the Vote (RCV) is related to the addition of Accommodation Services and Justice to our RCV base starting in 2007-2008.
[Footnote 6] The CPP-EI budget is based on a unit cost approach. The difference between Authorities and Actuals is related to forecasted volumes that did not materialize.

Table 4.2 Non-Respendable Non-Tax Revenue[Footnote 1]


 
 
(in thousands of dollars)
 
 
2007-2008
Program Activity
Actual 2005-2006
Actual 2006-2007
Planned Revenues
Actual
Taxpayer and Business Assistance
3,450
5,496
3,671
7,443
Assessment of Returns and Payment Processing
8,823
14,577
9,458
10,018
Accounts Receivable and Returns Compliance
18,191
11,208
18,564
17,873
Reporting Compliance
1,815
12,517
2,073
4,483
Appeals
2,106
2,044
2,221
2,839
Benefit Programs
3,112
4,489
1,610
1,358
Total
37,497
50,331
37,597
44,014
Details of Non-Respendable Non-Tax Revenue
 
 
 
 
Refunds of previous years’ expenditures
 
Adjustments to prior year’s payables
100
Sales of goods and services
 
Public building and property rental
 
 
Lease and use of public property
149
118
149
126
Other fees and charges
 
Recovery of employee benefits
34,967
41,617
34,967
41,650
Miscellaneous
2,381
8,596
2,381
2,238
Total Non-Respendable Non-Tax Revenue
37,497
50,331
37,597
44,014

1 This table reflects the approach taken in the Agency’s Audited Financial Statements where a clear distinction is made between Agency activities and administered activities. Interest and penalties collected for personal, corporate and other taxes, which are part of the Agency’s administered activities rather than Agency’s activities, are excluded.