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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
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(in thousands of dollars)
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Taxpayer and Business Assistance
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Assessment of Returns and Payment Processing
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Accounts Receivable and Returns Compliance
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Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
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Refund of Previous Year’s Expenditures
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Advance Pricing Agreement
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Other Services of a Regulatory Nature
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Other Services of a Non-Regulatory Nature
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Sales of Goods and Information Products
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Total Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
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Proceeds from the Disposal of Surplus Crown Assets
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Total Revenues credited to Vote 1
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Total Respendable Non-Tax Revenue
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[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]
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(in thousands of dollars)
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Taxpayer and Business Assistance
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Assessment of Returns and Payment Processing
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Accounts Receivable and Returns Compliance
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Details of Non-Respendable Non-Tax Revenue
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Refunds of previous years’ expenditures
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Adjustments to prior year’s payables
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Sales of goods and services
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Public building and property rental
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Lease and use of public property
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Recovery of employee benefits
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Total Non-Respendable Non-Tax Revenue
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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.