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2009-10
Report on Plans and Priorities

Canada Revenue Agency

Supplementary Information (Tables)

Table 2: Details of Other Transfer Payment Programs

Table 2.1: Children’s Special Allowance Payments (CSA)
1. Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments.
2. Program Activity: Benefit Programs
3. Name of Transfer Payment Program: Children’s Special Allowance Payments (CSA) (Statutory)
4. Start Date: Aug. 28, 1995 *		5. End Date: Ongoing
6. Description: 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.
7. Expected results: Monthly payments issued on schedule.
	(thousands of dollars)
	8. Forecast Spending 2008-2009	9. Planned Spending 2009-2010	10. Planned Spending 2010-2011	11. Planned Spending 2011-2012
12. Total Grants	219,000
12. Total Contributions
12. Total Other Types of Transfer Payments **		221,000	226,000	231,000
13. Total Transfer Payments	219,000	221,000	226,000	231,000
14. Planned Evaluations: N/A

* Responsibility for Children’s Special Allowance Payment was transferred effective August 28, 1995 from Human Resources Development Canada (P.C. Order 1995-342)

** Going forward, the Children’s Special Allowance Payments are to be reported as “Other Transfer Payment”: Other Transfer Payment is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.

Table 2.2: Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006
1. Strategic Outcome: Taxpayers meet their obligations and Canada's revenue base is protected.
2. Program Activity: Taxpayer and Business Assistance
3. Name of Transfer Payment Program: Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)
4. Start Date: October 12, 2006		5. End Date: October 12, 2013 with an option for an additional 2 years
6. Description: The export charge, to be levied by Canada on exports of softwood lumber products to the United States, will be collected and administered by the Canada Revenue Agency (CRA) with support from the Department of Foreign Affairs and International Trade (DFAIT) on behalf of the provinces. Under the Softwood Lumber Products Export Charge Act, 2006 (Act), the CRA is responsible for making disbursements to the provinces of a portion of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006 (Agreement). These payments will be reduced by several factors: refunds paid to the industry, costs for the administration and implementation of the Agreement and the Act as well as the costs incurred for certain litigation resulting from the Agreement or Act. The Act applies to the following regions: BC Interior, BC Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.
7. Expected results: Payments will continue on a quarterly basis until the termination of the Agreement, unless lumber market prices increase to the point where no export charge is applicable for that period.
	(thousands of dollars)
	8. Forecast Spending 2008-2009	9. Planned Spending 2009-2010	10. Planned Spending 2010-2011	11. Planned Spending 2011-2012
12. Total Grants
12. Total Contributions
12. Total Other Types of Transfer Payments *	419,000	429,000	TBD	TBD
13. Total Transfer Payments	419,000	429,000	TBD	TBD
14. Planned Evaluations: N/A

* Other Transfer Payment is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.

Green Procurement (RPP 2009-2010)

1. How is your department planning to meet the objectives of the Policy on Green Procurement?

Through the frameworks established by our 2007-2010 Sustainable Development (SD) Strategy, and annual Environmental Management Program (EMP), the Canada Revenue Agency (CRA) continues to implement concrete measures on a variety of fronts in support of the Government of Canada’s Policy on Green Procurement. These measures include policy support, technology enhancements, and training.

The federal policy is supported by the CRA’s own in-house Green Procurement Guidelines and Procedures. These apply to the procurement of goods and services and are intended to help reduce the environmental impacts of CRA operations and promote environmental stewardship by integrating environmental considerations into procurement processes. The guidelines apply to all CRA employees.

The Agency is also improving the efficiencies of our procurement processes by integrating SD and environmental consideration into existing procurement tools. Our e-Procurement tool Synergy, for example, identifies environmentally friendly product options and places these preferred options at the top of the list of product choices.

Support for green procurement also includes a strong commitment to training. All procurement officers and their managers are targeted for training in green procurement.

Under the frameworks outlined in the Agency’s SD strategy and annual EMP for procurement, the CRA continues to explore new ways to improve efficiencies, conserve resources and implement more environmentally responsible procurement practices. A list of planned initiatives included in the CRA’s SD Action Plan for 2007-2010 are listed below.

Activity 1.1.2.1: Include SD clauses and environmental specifications in all new strategic sourcing contracts.

Activity 1.1.2.2: Develop a management plan to expand the scope of green procurement to include IT hardware and software.

Activity 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.

Activity 1.1.2.4: Explore opportunities to green services procured by the CRA.

Activity 1.1.2.5: Implement a Printer Consolidation Strategy that will establish appropriate user-to-printer ratios and update acquisition, renewal and disposal policies and procedures to achieve these ratios

Activity 1.1.2 6: Provide green procurement training to 100% of procurement officers and their managers.

2. Has your department established green procurement targets? (yes, no, or in progress)

Yes

3. Describe the green procurement targets that have been set by your department and indicate the associated benefits anticipated.

The CRA’s SD Strategy for 2007-2010 has established the following target related to green procurement:

Target 1.1.2 Expand the green procurement program to achieve the following results:

By March 31, 2008, green products account for 10% of total product spending
By March 31, 2009, green products account for 15% of total product spending
By March 31, 2010, green products account for 20% of total product spending

By achieving these results, it is expected that the Agency will continue to reduce resource consumption, improve efficiencies, increase SD and green procurement awareness and knowledge among its employees, and reduce its overall environmental impact.

Internal Audit

An annual review and update on planned audit engagements may result in modifications to audits to be conducted in 2009-2010, 2010-2011 and 2011-2012.

All completed audit reports are posted at the following link:
http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

Name of Internal Audit	Audit Type	Status	Expected Completion Date
Horizontal Case Management	Assurance	In progress	2009-2010
Excise/Other Levies System Transaction Flow-through	Assurance	In progress	2009-2010
Non-Resident Transaction Flow-through	Assurance	In progress	2009-2010
2008-2009 Selected Fiscal Year End Procedures Audit	Assurance	In progress	2009-2010
Memorandum of Understanding (MOU) Statistics Canada	Assurance	In progress	2009-2010
Information Management – Follow-up of Management Letter	Follow-up	In progress	2009-2010
Executive Cadre Succession Planning	Assurance	In progress	2009-2010
Management of Mail Operations	Assurance	In progress	2009-2010
National Collections Call Centre	Assurance	In progress	2009-2010
Information Technology Security follow-up	Follow-up	In progress	2009-2010
Follow-up of 2006-2007 Internal Audit Reports	Follow-up	In progress	2009-2010
Universal Child Care Benefit	Assurance	In progress	2009-2010
Provincial Compliance	Assurance	In progress	2009-2010
CPP/EI Rulings	Assurance	In progress	2009-2010
Taxpayer Services-Telephone Enquiries	Assurance	In progress	2009-2010
Financial Monitoring Controls - Agency Activities (Operating Expenses)	Assurance	In progress	2009-2010
Aggressive International Tax Planning	Assurance	In progress	2009-2010
Competent Authority	Assurance	In progress	2009-2010
MOU Service Nova Scotia	Assurance	In progress	2009-2010
Management of Audit Trail for Taxpayer Information	Assurance	In progress	2010-2011
Authorized Third Party Access to Taxpayer Accounts	Assurance	In progress	2010-2011
GST System Redesign Enhanced Follow-up	Follow-up	In progress	2010-2011
Information Technology Continuity Follow-up	Follow-up	Planned	2009-2010
Privileged User Risk Management	Assurance	Planned	2010-2011
Publishing Renewal	Assurance	Planned	2010-2011
Income Tax Rulings	Assurance	Planned	2010-2011
Supporting Canada Border Services Agency (CBSA)	Assurance	Planned	2010-2011
Financial Administration Act (FAA) Accountabilities – Agency Activities	Assurance	Planned	2010-2011
Office Audit	Assurance	Planned	2010-2011
Electronic Commerce Compliance Strategy Audit	Assurance	Planned	2010-2011
National Pools (T1 and GST)	Assurance	Planned	2010-2011
Appeals Workload Management	Assurance	Planned	2010-2011
Disability Tax Credit	Assurance	Planned	2010-2011
Financial Monitoring Controls - Agency Assets	Assurance	Planned	2010-2011
CPP/EI Base Year (2008-2009) Administrative Costs	Assurance	Planned	2010-2011
2009-2010 Selected Fiscal Year End Procedures Audit	Assurance	Planned	2010-2011
MOU with CBSA	Assurance	Planned	2010-2011
MOU with La société de l’assurance automobile du Québec	Assurance	Planned	2010-2011
Leave Management	Assurance	Planned	2010-2011
Scientific Research and Experimental Development	Assurance	Planned	2011-2012
Strategic Bankruptcies	Assurance	Planned	2011-2012
Identification, Protection, Storage, Transmission and Destruction of Sensitive Information	Assurance	Planned	2011-2012

Electronic Link to Internal Audit Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

Evaluations

1. Name of Evaluation	2. Program Activity (at the PA level)	3. Evaluation Type	4. Status	5. Completion Date
Headquarters-Region Managers Exchange Pilot Program	Internal Services	Formative	Complete	June 2007
Charities Partnership & Outreach Program	Taxpayer and Business Assistance	Formative	Complete	April 2008
GST Registration	Accounts Receivable and Returns Compliance	Summative	Complete	Sept. 2008
GST Delinquent Filing and Remitting	Accounts Receivable and Returns Compliance	Summative	WIP	March 2009 (anticipated)
Public Security and Anti-terrorism	Taxpayer and Business Assistance	Formative	WIP	June 2009
Headquarters-Region Managers Exchange Program (Phase 2)	Internal Services	Summative	WIP	July 2009
Enforcement	Reporting Compliance	Summative	WIP	October 2009
National Collections Call Centre	Accounts Receivable and Returns Compliance	Summative	WIP	November 2009
Softwood Lumber	Taxpayer and Business Assistance (?)	Formative	WIP	February 2010

Electronic link to evaluation plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

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

Table 4.1: Respendable Revenue

(thousands of dollars) Program Activity	Forecast Revenue 2008-2009	Planned Revenue 2009-2010	Planned Revenue 2010-2011	Planned Revenue 2011-2012
Taxpayer and Business Assistance	3,682	3,541	3,537	3,460
Assessment of Returns and Payment Processing	22,306	22,351	22,177	22,160
Accounts Receivable and Returns Compliance	627	163	163	163
Reporting Compliance	6,855	7,191	7,036	7,049
Appeals	2,597	2,990	2,858	1,261
Benefit Programs	4,089	831	832	831
Internal Services	170,734	167,736	173,402	178,975
Taxpayers’ Ombudsman	–	–	–	–
Total Respendable Revenue	210,890	204,803	210,005	213,899
Details
Refund of Previous Years’ Expenditures	630	498	498	498
Ruling Fees¹	1,652	1,483	1,483	1,483
Advance Pricing Agreement	975	803	631	631
Other Services of a Regulatory Nature	66	7	7	7
Administration of Provincial Programs²	54,608	46,031	45,685	43,640
Other Services of a Non-Regulatory Nature	416	496	500	500
Sales of Goods and Information Products	99	104	112	112
Other Fees & Charges	229	40	40	40
Services to Other Government Departments³	152,215	155,341	161,049	166,988
Total Respendable Revenue	210,890	204,803	210,005	213,899

¹ The CRA charges taxpayers (based on a regulated user fee) for providing tax rulings in advance of a transaction taking place (to provide tax certainty).

² Comprised mainly of a basic fee charged to the provinces for recoveries provided under tax collection and other agreements.

³ Comprised mainly of information technology services provided to the Canada Border Services Agency (CBSA).

Table 4.2: Non-Respendable Non-Tax Revenue (Agency Activities)¹

(thousands of dollars) Program Activity	Forecast Revenue 2008-2009	Planned Revenue 2009-2010	Planned Revenue 2010-2011	Planned Revenue 2011-2012
Taxpayer and Business Assistance	1,000	871	866	813
Assessment of Returns and Payment Processing	3,615	3,151	3,133	2,941
Accounts Receivable and Returns Compliance	244	213	212	199
Reporting Compliance	1,410	1,229	1,222	1,147
Appeals	1,514	1,393	1,388	1,339
Benefit Programs	2,915	2,734	2,728	2,653
Internal Services	46,072	44,592	45,445	45,844
Taxpayers’ Ombudsman	–	–	–	–
Total Non-Respendable Non-Tax Revenue	56,770	54,183	54,994	54,936
Details
Refunds of previous years’ expenditures
Adjustments to prior year’s payables	3,141	712	712	712
Sales of goods and services
Public building and property rental	130	133	137	140
Other fees and charges
Recovery of employee benefits	48,672	48,511	49,318	49,257
Miscellaneous	4,827	4,827	4,827	4,827
Total Non-Respendable Non-Tax Revenue	56,770	54,183	54,994	54,936

1 This table reflects the approach taken in the Audited Financial Statements of the Agency 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.

ARCHIVED - Canada Revenue Agency

Archived Content

2009-10 Report on Plans and Priorities

Canada Revenue Agency

Table of Contents