ARCHIVED - Canada Revenue Agency - Supplementary Tables

Government Responses (GR) are requested by Parliamentary Committees under House of Commons Standing Order 109 or under Rules of the Senate 131(2). Such requests are included in the reports tabled by the respective Parliamentary Committee. On August 18, 2010, the Minister of National Revenue tabled the GR to the Seventh Report of the Standing Committee on Public Accounts (PACP), “Chapter 4, Interest on Advance Deposits from Corporate Taxpayers - Canada Revenue Agency of the Spring 2009 Report of the Auditor General of Canada”.

PACP report:

http://www.parl.gc.ca/HousePublications/Publication.aspx?DocId=4414400&Language=E&Mode=1&Parl=40&Ses=3

GR:

http://www.parl.gc.ca/HousePublications/Publication.aspx?DocId=4649529&Language=E&Mode=1&Parl=40&Ses=3

Between April 27, 2010 and March 1, 2011, Canada Revenue Agency (CRA) officials appeared 11 times before various Parliamentary committees in the House and Senate. CRA officials were invited to appear before the following Standing Committees:

Follow-up requests from FINA for additional information:

(a) On May 20, 2010, the CRA provided additional information to FINA, further to an appearance by representatives of the Canada Revenue Agency (CRA) before the Standing Committee on Finance on March 18, 2010 regarding the Supplementary Estimates (C) 2009-2010: Vote 1c under Canada Revenue Agency.

(b) May 25, 2010: Appearance on the subject of the Main Estimates 2010-2011: Votes 1 and 5 under Canada Revenue Agency. During this appearance, the Committee requested additional information which the CRA witnesses undertook to provide. This information was forwarded to the Committee on July 16, 2010.

(c) November 29, 2010: Appearance with regard to Bill C-470 An Act to amend the Income Tax Act (revocation of registration). The Committee requested additional information during this appearance; and the CRA undertook to provide this to the Committee. This information was forwarded to the Committee on December 7, 2010.

(d) December 13, 2010: Appearance on the topic of Tax Evasion and Offshore Bank Accounts. During the above-noted meeting, the Committee had requested additional information which officials of the CRA undertook to provide. This information was provided on February 11, 2011. There were a series of follow-up requests that were received on February 14 and 16, 2011, which were answered on February 28, 2011. A separate request for additional information was received on February 17, 2011, and follow‑up information was provided on March 16, 2011. On March 22, 2011 additional clarification was sought and was provided by the CRA that same day.

(e) March 1, 2011: Appearance regarding the CRA's Supplementary Estimates (C) 2011-2012. During this appearance additional information was sought by the Committee. However, the 40th Parliament was dissolved for the purposes of a general election. At dissolution, committees cease to exist until the House reconstitutes them following the election; all orders of reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the Government is no longer required to provide responses to committee reports which may have been requested in the previous session.

Follow-up requests from the Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities (HUMA): Federal Support Measures to Adoptive Parents.

(a) On November 25, 2010, officials from Human Resources and Skills Development Canada (HRSDC) appeared before the Standing Committee on Human Resources, Social and Skills Development and the Status of Persons with Disabilities (HUMA) on the topic of Federal support measures for adoptive parents. At this meeting, there were some requests for follow-up information that officials from HRSDC took note of, to forward to the CRA. HRSDC sent the request for follow-up to CRA on December 6, 2010. Information was provided to the Committee on December 13, 2010. Though CRA officials were subsequently invited to appear on December 14, 2010, on this same topic, no follow-up information was requested at that time.

Follow-up requests from the Standing Committee on International Trade (CIIT)

(a) CRA officials were invited by the Committee to appear during its study of Bill C-46 (Canada-Panama Free Trade). No follow-up information was requested.

Follow-up requests from the Standing Committee on Public Accounts (PACP)

(a) Spring 2010 Auditor General's Report, Chapter 1: Aging Information Technology Systems. On June 1, 2010, the Committee heard from a panel of witnesses including the CRA, the Office of the Auditor General of Canada, Treasury Board Secretariat, the Department of Human Resources and Skills Development, the Department of Public Works and Government Services, the Department of Citizenship and Immigration Canada and the Royal Canadian Mounted Police. No follow-up information was requested. Please see section 4 (below) for more details.

Follow-up requests from the Standing Committee on Public Safety and National Security (SECU):

(a) On April 27, 2010, the Standing Committee on Public Safety and National Finance met to discuss contraband tobacco. There were two witness panels, the first included witnesses from the RCMP, CBSA, CRA, Health Canada, and Public Safety. As per the preference of the committee, only the RCMP made an opening statement. No follow-up information was requested.

Follow-up requests from the Senate Standing Committee on Legal and Constitutional Affairs (LCJC):

(a) On May 27, 2010, the above-noted committee met to study Bill S-9, An Act to amend the Criminal Code (auto theft and trafficking in property obtained by crime). Officials from both the CBSA and CRA were invited to appear. No follow-up information was requested.

On November 4, 2010, PACP amended an existing motion requiring: “That all departments and agencies of the federal government that have been subject to a performance audit by the Office of the Auditor General of Canada provide a detailed action plan to address the audit recommendations which have been agreed to - including specific actions, timelines for their completion and responsible individuals - to the Public Accounts Committee and the Office of the Auditor General of Canada within three months of the audit being tabled in the House of Commons; and that departments and agencies that are invited to appear before the Public Accounts Committee to discuss the findings of an audit should, when feasible, provide an action plan to the Committee prior to the hearing; and That departmental action plans and progress reports received by the Committee be published on the Committee's website.”

In 2010-2011, the CRA provided Action Plans to PACP regarding the following:

N.B.: On November 23, 2010, PACP undertook a study of Chapter 3, “Service Delivery,” of the Fall 2010 Report of the Auditor General of Canada. As this Chapter did not contain any audit recommendations for the CRA, an action plan was not expected to be provided by the CRA to PACP.

In 2010-2011, various Parliamentary Committees tabled reports wherein the CRA was mentioned. These include the following:

Standing Committee on Finance (FINA)

FINA studied the tax treatment and characterization of personal services businesses and tabled a report on June 10, 2010, entitled “Servant or Master? Differing interpretations of a personal services business”. CRA officials appeared on December 3, 2009, and the CRA was mentioned several times throughout the committee's report. FINA requested a GR which was tabled by the Minister of Finance on October 7, 2010.

FINA Report:

Report 3 - Servant or Master? Differing Interpretations of a Personal Services Business (Adopted by the Committee on June 8, 2010; Presented to the House on June 10, 2010)

GR: Third Report of the Standing Committee on Finance, “Servant or Master? Differing Interpretations of a Personal Services Business” (Presented to the House on October 7, 2010 by the Minister of Finance)

The Standing Committee on Public Accounts (PACP)

PACP undertook a study on Chapter 3, “Income Tax Legislation,” of the Fall 2009 Report of the Auditor General of Canada on March 23, 2010. CRA officials were invited to appear. PACP tabled its report on April 28, 2010, and the CRA was mentioned in Recommendation 4: “That the Canada Revenue Agency provide by 31 March 2011 a progress report to the Public Accounts Committee on actions taken to address the recommendations contained in Chapter 3 of the Auditor General's Fall 2009 Report.” The Committee requested a GR. The GR was tabled in the House on September 20, 2010 by the Minister of Finance.

PACP Report:

Report 12 - Chapter 3, Income Tax Legislation of the Fall 2009 Report of the Auditor General of Canada (Adopted by the Committee on April 15, 2010; Presented to the House on April 28, 2010)

GR: 12th Report of the Standing Committee on Public Accounts, “Chapter 3, Income Tax Legislation, of the Fall 2009 Report of the Auditor General of Canada” (Presented to the House on September 20, 2010 by the Minister of Finance)

Standing Committee on Public Accounts (PACP) studied Chapter 1, “Aging Information Technology Systems” of the Spring 2010 Report of the Auditor General of Canada, on June 1, 2010, and presented its report on February 2, 2011. CRA officials appeared before PACP and the CRA was specifically referred to in Recommendation 2: Recommendation 2: “That Public Works and Government Services Canada, Human Resources and Skills Development Canada, Canada Revenue Agency, and the Royal Canadian Mounted Police provide the Public Accounts Committee, by 30 April 2011, with a chart outlining their planned information technology investment projects and whether business cases have been completed for these projects.”

Although a GR was requested and the Treasury Board of Canada Secretariat had the lead, as a result of the dissolution of the 40th Parliament on March 26, 2011 for a general election, the government's requirement to prepare a GR ended. At dissolution, committees cease to exist until the House reconstitutes them following the election; all orders of reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the Government is no longer required to provide responses to committee reports which may have been requested in the previous session.

PACP Report

Report 25 - Chapter 1, Aging Information Technology Systems, of the Spring 2010 Report of the Auditor General of Canada (Adopted by the Committee on December 2, 2010; Presented to the House on February 2, 2011)

On November 23, 2010, PACP undertook a study of Chapter 3, “Service Delivery,” of the Fall 2010 Report of the Auditor General of Canada. Although CRA officials were not invited to appear before PACP, the CRA was mentioned on several occasions throughout the Committee's Report that was presented in the House on March 25, 2011. Although a GR was requested and the Department of Citizenship and Immigration had the lead, as a result of the dissolution of the 40th Parliament on March 26, 2011, the government's requirement to prepare a GR ended. At dissolution, committees cease to exist until the House reconstitutes them following the election; all orders of reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the Government is no longer required to provide responses to committee reports which may have been requested in the previous session.

PACP Report

Report 27 - Chapter 3, Service Delivery, of the Fall 2010 Report of the Auditor General of Canada (Adopted by the Committee on March 24, 2011; Presented to the House on March 25, 2011)

The Standing Committee on Veterans Affairs (ACVA)

ACVA reviewed the New Veterans Chapter and tabled a report in the House on June 17, 2010, entitled “A Timely Tune-up for the Living New Veterans Charter”. The CRA was mentioned once in the Report in the context of the Supplementary Retirement Benefit. CRA officials were not invited to appear. ACVA requested a GR to its recommendation and one was tabled by the Minister of Veterans Affairs and Minister of State (Agriculture) on October 7, 2010.

ACVA Report:

Report 1 - A Timely Tune-Up for the Living New Veterans Charter (Adopted by the Committee on June 15, 2010; Presented to the House on June 17, 2010)

GR: First Report of the Standing Committee on Veterans Affairs, “A Timely Tune-Up for the Living New Veterans Charter” (Presented to the House on October 7, 2010 by the Minister of Veterans Affairs and Minister of State (Agriculture)).

PACP Report:

Report 12 - Chapter 3, Income Tax Legislation of the Fall 2009 Report of the Auditor General of Canada (Adopted by the Committee on April 15, 2010; Presented to the House on April 28, 2010)

GR: 12th Report of the Standing Committee on Public Accounts, “Chapter 3, Income Tax Legislation, of the Fall 2009 Report of the Auditor General of Canada” (Presented to the House on September 20, 2010 by the Minister of Finance)

Standing Committee on Public Accounts (PACP) studied Chapter 1, “Aging Information Technology Systems” of the Spring 2010 Report of the Auditor General of Canada, on June 1, 2010, and presented its report on February 2, 2011. CRA officials appeared before PACP and the CRA was specifically referred to in Recommendation 2: Recommendation 2: “That Public Works and Government Services Canada, Human Resources and Skills Development Canada, Canada Revenue Agency, and the Royal Canadian Mounted Police provide the Public Accounts Committee, by 30 April 2011, with a chart outlining their planned information technology investment projects and whether business cases have been completed for these projects.”

Although a GR was requested and the Treasury Board of Canada Secretariat had the lead, as a result of the dissolution of the 40th Parliament on March 26, 2011 for a general election, the government's requirement to prepare a GR ended. At dissolution, committees cease to exist until the House reconstitutes them following the election; all orders of reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the Government is no longer required to provide responses to committee reports which may have been requested in the previous session.

PACP Report

Report 25 - Chapter 1, Aging Information Technology Systems, of the Spring 2010 Report of the Auditor General of Canada (Adopted by the Committee on December 2, 2010; Presented to the House on February 2, 2011)

On November 23, 2010, PACP undertook a study of Chapter 3, “Service Delivery,” of the Fall 2010 Report of the Auditor General of Canada. Although CRA officials were not invited to appear before PACP, the CRA was mentioned on several occasions throughout the Committee's Report that was presented in the House on March 25, 2011. Although a GR was requested and the Department of Citizenship and Immigration had the lead, as a result of the dissolution of the 40th Parliament on March 26, 2011, the government's requirement to prepare a GR ended. At dissolution, committees cease to exist until the House reconstitutes them following the election; all orders of reference expire, and the chairs and vice-chairs of all committees are relieved of their duties; and the Government is no longer required to provide responses to committee reports which may have been requested in the previous session.

PACP Report

Report 27 - Chapter 3, Service Delivery, of the Fall 2010 Report of the Auditor General of Canada (Adopted by the Committee on March 24, 2011; Presented to the House on March 25, 2011)

The Standing Committee on Veterans Affairs (ACVA)

ACVA reviewed the New Veterans Chapter and tabled a report in the House on June 17, 2010, entitled “A Timely Tune-up for the Living New Veterans Charter”. The CRA was mentioned once in the Report in the context of the Supplementary Retirement Benefit. CRA officials were not invited to appear. ACVA requested a GR to its recommendation and one was tabled by the Minister of Veterans Affairs and Minister of State (Agriculture) on October 7, 2010.

ACVA Report:

Report 1 - A Timely Tune-Up for the Living New Veterans Charter (Adopted by the Committee on June 15, 2010; Presented to the House on June 17, 2010)

GR: First Report of the Standing Committee on Veterans Affairs, “A Timely Tune-Up for the Living New Veterans Charter” (Presented to the House on October 7, 2010 by the Minister of Veterans Affairs and Minister of State (Agriculture)).