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Section IV: Other Items of Interest
Appendix A : Board of Management
Board Membership
The Board of Management of the Canada Revenue Agency comprises 15 members appointed by the Governor in Council. They include the Chair, the Commissioner and Chief Executive Officer, a director nominated by each province, one director nominated by the territories, and two directors nominated by the federal government. Members of
the Board bring a private-sector perspective and business approach to management and, in this regard, have been championing a significant agenda for change within the CRA.
The following table shows Board membership as of January 2008
Connie I. Roveto, B.A., B.Ed., ICD.D
Chair, Board of Management
President
Cirenity Management
Toronto, Ontario
Camille Belliveau, FCGA, CFP
Executive Director
Groupe EPR Canada Group Inc.
Shediac, New Brunswick
Myles Bourke, B.Comm., FCA
Corporate Director
Lethbridge, Alberta
Raymond Desrochers, B.Comm., CA, CFE
Partner
BDO Dunwoody LLP Chartered Accountants
Winnipeg, Manitoba
Gordon Gillis, B.A., LL.B.
Lawyer/Consultant
Dartmouth, Nova Scotia
André Gingras
Founder and Director
André Gingras et Associés inc.
Montréal, Quebec
Robert J. (Bob) Healey, B.Comm., CFP, FCA
Corporate Director
St. John’s, Newfoundland and Labrador
James J. Hewitt, FCMA
Corporate Director
Penticton, British Columbia
Howard A. Leeson, Ph.D.
Senior Policy Fellow
Saskatchewan Institute of Public Policy
Regina, Saskatchewan
Rod Malcolm, CA
Corporate Director
Iqaluit, Nunavut
Patricia J. Mella, B.A., B.Ed., MA
Corporate Director
Stratford, Prince Edward Island
James R. Nininger, B.Comm., M.B.A., Ph.D.
Corporate Director
Ottawa, Ontario
Stephen E. Rudin, MSPH, M.Ed., CHE
Health Care Consultant
Toronto, Ontario
Sylvie Tessier, B.Sc., M.B.A., P.Eng., ICD.D
Consulting Director
Sierra Systems
Toronto, Ontario
William V. Baker, B.A., M.A., ICD.D
Commissioner and Chief Executive Officer
Canada Revenue Agency
Ottawa, Ontario
The Board of Management is responsible for overseeing the organization and administration of the Agency and the management of its resources, services, property, personnel and contracts. The Board is supported by four committees with mandates to assist the Board in fulfilling its oversight responsibilities. The role and membership of
these committees are outlined below.
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The Audit Committee reviews the CRA’s accounting framework, financial and performance information, internal controls and financial risks, and compliance with financial and environmental legislation.
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M. Bourke, R. Healy, C. Roveto
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The Governance Committee reviews all aspects of the Board’s governance framework to ensure that the Board functions in an effective and efficient manner that successfully supports the operations of the CRA.
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W. Baker, J. Hewitt, J. Nininger
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Human Resources Committee
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The Human Resources Committee reviews the management of human resources within the CRA and provides recommendations and advice on the CRA’s human resources management strategies, initiatives, and policies.
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W. Baker, G. Gillis, P. Mella, C. Roveto, S. Rudin
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The Resources Committee reviews the CRA’s operating and capital budgets and its capital investment plans, along with the development of administrative management strategies and policies for the management of funds, real property, contracts, equipment,
information, information technology, and environmental obligations.
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W. Baker, A. Gingras, C. Roveto, S. Tessier
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Appendix B : Organizational Structure
Appendix C : Service Standards
External service standards publicly state the level of performance that citizens can reasonably expect to encounter from the CRA under normal circumstances. The CRA is committed to developing, monitoring and reporting on a full suite of service
standards in areas of importance to taxpayers and benefit recipients. Service standards also support our commitment to Canadians for transparency, management accountability, and citizen-centred service.
Service standards that are consistently met help facilitate Canadians’ compliance with tax and benefits legislation and support the CRA’s program administration.
Management sets targets that represent the percentage or degree of expected attainment of an established standard. Targets are based on operational realities and infrastructure, historical performance, the degree of complexity of the work, and Canadians’ expectations.
Meeting our targets for service standards demonstrates that the organization is responsive to taxpayer and business needs.
The CRA continues to examine opportunities for introducing new service standards to keep pace with changes in technology and business processes, as well as with our evolving service strategy. We draw on our experience in working with our service standards to revise, adjust, or even delete
existing standards, as appropriate.
Adjustments
There will be a number of changes to the CRA’s existing slate of service standards in 2008-2009. These include several adjustments, one representing a significant service improvement.
This year, we will be adjusting the targets of our two problem resolution program (PRP) service standards from 100% to 95%. After several years of monitoring and reporting, it was determined that this would be a more realistic yet challenging target.
Approval is being sought to amend the standard for Validation and Control. The standard will be changed from 60 days to 45 days. The functional area in consultation with the Tax Centres concluded that 45 days would be attainable.
We have changed the name of our service standard for statements of interim payments as GST/HST has been added while statements to other levies taxpayers have been discontinued. The new name of this standard will be providing statements of interim payments (SIP) to
corporations and GST/HST clients on a monthly basis.
As of April 1, 2008, the CRA plans to change the service standard for processing GST/HST returns from 21 days to 30 days. This change is being proposed to align the service standard with the legislative
change that took effect on April 1, 2007, whereby the CRA now must pay taxpayers interest on refunds after 30 days. The longer timeframe for the service standard takes mailing time into account as we are required to count processing time from the date of filing rather than the date of receipt. The target (95%) will remain
the same. At the same time, the processing of returns covered by the standard is being incorporated onto the standardized accounting platform.
For GST/HST rulings and interpretations—written enquiries, based on past performance in 2006-2007 where we attained 87%—we are raising the target for this standard from 75% to 80%.
Deletion
The visitor rebate program for GST/HST applications was eliminated beginning April 1, 2007, and claimants were given one year following this date to file their rebate applications. Thus, the service standard for processing visitor GST/HST rebate applications for 2008-2009 will be deleted.
Reporting
In 2008-2009, we will have a total of 47 service standards. We report externally on our overall performance against our service standards in the CRA’s Annual Report, found at www.cra.gc.ca/agency/annual/menu-e.html. The following service standards will be in effect for 2008-2009.
Taxpayer and Business Assistance (PA1) (Enquiries and Information Services)
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1. Problem resolution program1
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Acknowledged within two working days
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2. Problem resolution program1
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Resolution/taxpayer contact within 15 working days
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3. General enquiries—Telephone service level
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Respond to calls in queue within two minutes
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4. Business enquiries—Telephone service level
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Respond to calls in queue within two minutes
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1 This service standard has been adjusted.
Taxpayer and Business Assistance (PA1) (Legislative Policy and Regulatory Affairs)
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5. Charities—Responding to telephone enquiries
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6. Advance income tax rulings to taxpayers
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Within average of 60 days
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7. Technical interpretations to taxpayers
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Within average of 90 days
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8. GST/HST rulings and interpretations—Written enquiries1
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9. Applications to register pension plans
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Complete review in 180 days
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10. Amendments to registered pension plans
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11. Termination of registered pension plans
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12. Retirement savings plans (applications to register, amend, or terminate)
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13. Retirement income funds (applications to register, amend, or terminate)
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14. Education savings plans (applications to register, amend, or terminate)
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15. Actuarial valuation reports
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16. Deferred income plans—Response to written enquiries
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17. Deferred profit sharing plans
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18. Deferred profit sharing plans
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Amendments and terminations in 270 days (nine months)
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1 This service standard has been adjusted.
Assessment of Returns and Payment Processing (PA2)
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19. Responding to taxpayer-requested adjustments ( T1)
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20. Responding to taxpayer-requested adjustments ( T1) received via the Internet
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21. Providing Statements of Interim Payments (SIP) to corporations and GST/HST clients on a monthly basis1
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Mailed by the 18th of the month
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22. Processing T1 individual income tax returns (paper)
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23. Processing T1 individual income tax returns (EFILE, TELEFILE, NETFILE)
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24. Processing T3 trust returns
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25. Processing excise tax, excise duty, and air travellers security charge returns
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26. Processing GST/HST returns1
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27. Processing T2 corporation income tax returns
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1 This service standard has been adjusted.
Accounts Receivable and Returns Compliance (PA3)
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28. Processing taxpayer relief requests related to accounts receivable and trust accounts programs
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Reporting Compliance (PA4)
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29. Processing non-resident Regulation 105 waiver requests
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Claims—SR&ED tax incentives
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31. Non-refundable claims
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32. Claimant-requested adjustments to refundable claims
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33. Claimant-requested adjustments to non-refundable claims
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Claims—Video and film tax credits
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34. Refundable claims—Unaudited
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35. Refundable claims—Audited
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36. First contact letter for disputes
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37. Canada Child Tax Benefit—Telephone service level
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Respond to calls in queue within two minutes
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38. Processing benefit applications and elections —Timeliness
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Issue a payment, notice, or explanation within 80 days 1
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39. Processing benefit applications and elections—Accuracy
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Accurately process information and, if necessary, issue a payment, notice, or letter
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40. Responding to benefit and credit enquiries—Timeliness
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Respond to written enquiries and telephone referrals from Call Centres within 80 days 2
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41. Responding to benefit and credit enquiries—Accuracy
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Respond to written enquiries and telephone referrals from the Call Centres with the correct information, and process new recipient information, including issuing a payment, notice, or letter, accurately
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42. Validation and control—Results of review3
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Inform the recipient of the results of our review within 45 days after we receive the information requested
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43. Processing a request to authorize or cancel a representative
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Within 20 business days of receipt during peak periods
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44. Processing a request to authorize or cancel a representative — accuracy–peak4
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Accurately process the request, and if necessary, send a letter requesting additional information
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45. Processing a request to authorize or cancel a representative
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Within five business days of receipt during non-peak periods
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46. Processing a request to authorize or cancel a representative — accuracy–non-peak4
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Accurately process the request, and if necessary, send a letter requesting additional information
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1 Formerly called Processing
CCTB applications – User-friendly wording for this standard was implemented pursuant to the 2007-2008
CBP.
2 Formerly called Account Maintenance – User-friendly wording for this standard was implemented pursuant to the 2007-2008
CBP.
3 This service standard has been adjusted.
4 This service standard is new.
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47. Client or taxpayer requests for statistical tax data
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Within an average of 30 days
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Adjusted service standard
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Service Standards Under Development
The CRA also remains committed to improving service and developing new service standards, as shown by our ongoing work listed below. However, developmental work on a standard for the Part XIII withholding telephone enquiries has been discontinued. The volumes were too low to warrant
establishing a new service standard. Developments Planned for 2008-2009 to 2010-2011 follow:
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Taxpayer and Business Assistance (Legislative Policy and Regulatory Affairs)
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Review and respond to applications for charitable registration upon receipt of a complete application, within established standards
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Deferred income plans—response to written enquiries within 60 days
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GST/HST Rulings, telephone enquiries—respond to calls in the queue within two minutes
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Registration of a pension plan within 90 days
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Registered pension plan amendments within 60 days. This standard would combine amendments within nine months and terminations within one year.
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Request for eligible contributions within 270 days. This standard would rename actuarial validation reports and raise the target.
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(Enquiries and Information Services)
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International and Non-resident General Enquiries – Telephone service level. Respond to calls in the queue within two minutes.
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Appendix D : Sustainable Development Strategy
The CRA launched its 2007-2010 Sustainable Development (SD) Strategy on April 1, 2007. Our new strategy builds on the accomplishments and lessons learned from our previous strategy and again sets aggressive targets for reducing the Agency’s environmental impacts and improving the
efficiency of our operations. The SD targets will be pursued in the context of four related goals:
- Reducing the effects of our operations on land, air and water;
- Delivering our services in a more sustainable manner;
- Engaging our employees to apply sustainable development; and,
- Using modern systems to support and maintain sustainable development.
The Agency’s 2007-2010 SD Strategy can be viewed online at: http://www.cra-arc.gc.ca/E/pub/xi/rc4087/rc4087-01-07e.html.
In addition to our SD Strategy the CRA also publishes a national SD Action Plan. This document extends the logic chain presented in the SD
Strategy to the level of individual activity, the level at which concrete action takes place to improve environmental performance. The plan, which is updated annually, shows the linkages between federal goals and CRA SD goals, objectives, targets and activities. It also includes
outputs, performance indicators and measures, due dates, and details of the CRA’s SD accountability structure. The CRA’s SD Action Plan for 2007-2010 can be
viewed at: http://www.cra-arc.gc.ca/E/pub/xi/rc4369/README.html. For current and past SD performance reports please refer to: http://www.cra-arc.gc.ca/agency/sustainable/performance/menu-e.html.
1. CRA SD Strategy Goal: Reduce the effects of our operations on land, air, and water.
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Applicable federal SD goal including GGO goals:
Strengthen federal governance and decision-making to support sustainable development.
Set a minimum of three procurement targets over three years. ( GGO)
100% of materiel managers and procurement personnel take green procurement training by 2010. ( GGO)
Reduce by 15% from 2002-2003 levels, GHG emissions per vehicle kilometre from the departmental fleet by 2010. ( GGO)
Tenant departments and agencies will work with their facilities’ provider to establish meaningful targets and the means to measure the reduction of GHG emissions by 2010. ( GGO)
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CRA performance measurement from current SD Strategy:
Average diversion rates that include reduction and reuse totals at participating facilities
Annual percentage of green products purchased by dollar value compared to annual total dollar value spent on products
Percentage emissions reduction from business travel; percentage increase in use of modes of sustainable business travel
Annual average emissions ( GHG) per kilometre travelled by CRA fleet Greenhouse gas emission reductions
Number of priority facilities with energy reduction programs; energy reduction targets and measurement system in place for each priority facility
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CRA expected results for 2008-2009:
1.1.1.4 Measure waste diversion rates, including reduction and reuse totals, and measure emissions ( GHG) reductions as a result of waste management programs at all priority facilities. (March 31, 2010) *
1.1.2.1 Include SD clauses and environmental specifications in all new strategic sourcing contracts. (Annual)
1.1.2.3 Review and improve the efficiency of the CRA procurement process when working with suppliers, such as the bidding process, ordering systems, e-capabilities, green procurement tracking, and any new contracting tools.(March 31, 2009)
1.1.2.6 Provide green procurement training to 100% of procurement officers and their managers. (March 31, 2010) *
1.1.5.1 All vehicles purchased/leased by the CRA are either hybrid or alternative fuel capable, where operationally feasible. (Annual)
1.1.5.2 All gasoline purchased for CRA road vehicles will be ethanol blended, where available. (Annual)
1.1.6.2 Identify priority facilities, such as Crown-owned facilities where the CRA is a sole tenant and where the service provider can measure building energy use, and establish an energy use baseline and emissions ( GHG) baseline.
(March 31, 2009)
1.1.6.3 Implement energy reduction programs in priority facilities, in coordination with the landlord, service provider, real property, sustainable development, and other stakeholders. (March 31, 2009)
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* The deadline for achieving the result is March 31, 2010, however some actions in support of this activity will take place during the 2008-2009 fiscal year.
2. CRA SD Strategy Goal: Our programs demonstrate sustainable service delivery.
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Applicable federal SD goal including GGO goals:
Communities enjoy a prosperous economy, a vibrant and equitable society, and a healthy environment for current and future generations.
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CRA performance measurement from current SD Strategy:
Percentage of negotiations, discussions, and decision-making with partners that applied sustainability criteria
Efficiencies gained by implementing the Service Delivery Strategy
Type of efficiencies the CRA offers to clients and partners in its service delivery
Total number of returns and total number of electronic returns completed by Community Volunteer Income Tax Program volunteers
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CRA expected results for 2008-2009:
2.2.1.3 Contribute to economic development in Canada and abroad by holding a leadership position within organizations, such as the Organization for Economic Co-operation and Development ( OECD); and sharing information with partners on better tax
administration, encouraging better economic practices, working with partners to develop internationally accepted tax rules, and managing and coordinating technical assistance projects in different countries. (Annual)
2.2.1.5 Contribute to the economic sustainability of First Nations communities by working with First Nations members and representative associations through the First Nations Advisory Committee, and the Department of Finance to establish and administer tax administration agreements with interested First Nations. (March 31,
2010) *
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3. CRA SD Strategy Goal: All employees apply sustainable development in their jobs.
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Applicable federal SD goal including GGO goals:
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CRA performance measurement from current SD Strategy:
Number of priority facilities where the employee commuting program was implemented
Percentage of employees who commute
Percentage increase in use of commuting alternatives; percentage reduction in emissions ( GHG) and/or percentage increase in sustainable modes of travel
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CRA expected results for 2008-2009:
3.2.2.1 Results for sustainable employee commuting activities scheduled for completion in 2007-2008; no results linked to federal goals are expected from this specific activity during the 2008-2009 fiscal year.
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4. CRA SD Strategy Goal: Use modern systems that support and maintain sustainable development.
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Applicable federal SD goal including GGO goals:
Strengthen federal governance and decision-making to support sustainable development.
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CRA Performance measurement from current SD Strategy:
Economic, social, and environmental indicators for the CRA
SD Report Card published in the CRA Annual Report
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CRA expected results for 2008-2009:
4.2.1.1 Continue to integrate sustainability criteria into key programs and policies of the CRA. (Annual)
4.2.1.3 Publish the SD Report Card in the 2008-2009 CRA Annual Report to Parliament. (March 31, 2010) *
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* The deadline for achieving the result is March 31, 2010, however some actions in support of this activity will take place during the 2008-2009 fiscal year.
Appendix E : Glossary
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The obligation to demonstrate and responsibility for performance in light of commitments and expected outcomes.
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An operation or work process internal to an organization, which uses inputs to produce outputs, e.g., training, research, construction, negotiation, investigation, etc.
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An overview of the CRA’s program delivery results, which details the performance of its programs against its goals and objectives and expected outcomes. It includes supporting financial exhibits.
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Initial planned spending (Main Estimates allocation) plus in-year funding through the Supplementary Estimates and other authorities.
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The integrated management of our key delivery channels, i.e., print, Web, phone, and in-person to reduce our operating costs and ensure consistent information for the taxpayers regardless of their channel of choice.
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Clients/Client governments
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Federal, provincial, and territorial governments, First Nations governments, and other governmental and semi-governmental bodies that deliver government-mandated programs.
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Adherence to the law. Total compliance with tax laws includes filing, registration, remittance and reporting for taxes, and applications for benefits in a voluntary, accurate and timely manner.
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Outlines the CRA’s major challenges, directions, and objectives for a three-year period; the strategies to achieve those objectives; and the performance measures to be used for measuring progress.
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A systems that collects, integrates, and stores an organization’s data with two goals: producing accurate and timely management information and supporting data analysis.
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A general term to designate a dispute, objection, or appeal to the Minister made by or on behalf of a taxpayer or benefit recipient related to a CRA decision.
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The extent to which an organization or program’s actual results align with the anticipated results.
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The extent to which an organization or program achieves its desired or anticipated results with the least possible investment of time, effort, and money.
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Meets the requirements to qualify to receive a specific service or payment/credit.
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Actions taken by the CRA to identify and address cases of non-compliance.
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The amount due to an entitled person for a specific period.
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Clear and measurable statements of what the CRA expects to achieve over the planning period, against which our performance will be assessed and reported.
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Additional tax identified through our compliance activities and includes federal and provincial tax (excluding Quebec), federal tax refund offset or reduced, interest and penalties, and present value of future tax assessable.
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Full-time equivalent (FTE)
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A unit measuring a length of time for employment cost purposes in an operating budget. It includes incidental time necessarily used for annual leave, training, etc.
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A comprehensive term that denotes the institution and processes by which an organization is directed or controlled.
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The qualification or quantification of a characteristic that is measured to assess the extent to which an expected result is achieved. In other words, it is a means of knowing whether or not we have achieved a desired result.
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Publicly or privately owned fixed capital assets for public use or benefit.
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Investment project (major)
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The CRA’s strategic investments for the next three years.
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Management Accountability Framework
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A document that outlines the rationale, theory, resources, and governance and accountability structures of a program policy or initiative and sets out a plan to measure, monitor, and report on results throughout the lifecycle of the policy, program, or initiative. Management Accountability Frameworks are intended to assist
departments in achieving the expected results of their policy, program, or initiative.
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Management, Resources and Results Structure (MRRS)
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A comprehensive framework that consists of an organization’s inventory of activities, resources, results, performance measurement, and governance information. Activities and results are depicted in their logical relationship to each other and to the strategic outcome(s) to which they contribute. The MRRS is based on a Program Activity Architecture.
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A statement providing the social, political, and economic justification for our existence. The CRA’s mission statement reflects its identity, purpose, and desired response to key stakeholders, its philosophy and core values, and its ethical standards.
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Refers, generally, to the conditions, trends, and developments that exist in the external environment and that are significant to the operations or directions of an organization.
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The actual activities, products, or services produced by carrying out a program or an initiative.
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Authorities with whom the CRA collaborates on various issues for mutual benefit or to attain a common objective, but for whom the CRA does not provide a service as defined in its core business activities.
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A term used to define how well an organization, program, etc. is achieving its planned results measured against expected results.
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The process of communicating evidence-based performance information. Performance reporting supports decision-making, serves to meet accountability requirements, and provides a basis for citizen engagement and a performance dialogue with parliamentarians.
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An amount that reflects total planned budgetary spending, whether funded through budgetary appropriations or revenue credited to the vote, and that can also include adjustments anticipated as a result of budget measures.
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A group of related activities that are designed and managed to meet a specific public need and often treated as a budgetary unit.
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Program Activity Architecture
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An inventory of all the activities undertaken by a department or agency demonstrating the activities in their logical relationship to each other and to the strategic outcome(s) to which they contribute.
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The broad range of goods, services, income, etc. that is subject to a tax.
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The expression of the likelihood of an event to occur and its potential to affect the achievement of an organization’s objectives. Risk is managed by using a systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, acting on, and communicating risk issues.
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A systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, acting on, and communicating risk issues.
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Service level (telephone calls)
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The percentage of telephone calls answered within two minutes of when a caller enters the queue.
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A public statement of the level of performance the CRA is committed to, and that Canadians can reasonably expect to encounter.
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A CRA Web initiative used to track user issues on different parts of the CRA Web site that have generated high volumes of calls to a CRA call centre. Special telephone numbers are
embedded in various pages on the Web site. These are then connected to a specific call centre operator to help the user with tax-related questions. A survey that probes the user’s immediate past experience with the Web site may also be administered by the operator.
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Any person, group, or organization that can place a claim on an organization’s attention, resources, or output, or that is affected by that output.
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Our plan to carry out our mandate and achieve our vision, mission, and goals.
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A description of the difference an organization is mandated to make that provides long-term benefits to Canadians.
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A term that describes what is to be done to achieve targets, objectives, and goals in pursuit of the mission.
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A development that meets the needs of the present without compromising the ability of future generations to meet their own needs.
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Specific quantitative and qualitative descriptors that define what an organization is trying to achieve over a specific period of time.
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Taxpayer Relief Provisions
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Legislation introduced in the early 1990s that provides relief (e.g., forgiveness of interest and penalties) to taxpayers in specific circumstances beyond their control.
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Economic activity that is neither reported nor recorded. Thus payment of due taxes is avoided.
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The guiding principles that define an organization’s corporate culture and reflect its managerial philosophy.
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A future-oriented goal for the organization. It reflects the organization’s high ideals and challenging ambitions, and captures its uniqueness and distinctive competence.
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Voluntary Disclosures Program
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A program that provides taxpayers with the opportunity to correct past errors or omissions, and to report, without penalty, their tax obligations to the CRA.
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When penalties or interest have not yet been charged, the decision not to charge the amount, either at the taxpayer’s request or at the CRA’s own initiative.
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1 Further information on these outcomes can be found at www.tbs-sct.gc.ca
