Treasury Board of Canada Secretariat
Symbol of the Government of Canada

ARCHIVED - Canada Revenue Agency - Supplementary Tables

Warning This page has been archived.

Archived Content

Information identified as archived on the Web is for reference, research or recordkeeping purposes. It has not been altered or updated after the date of archiving. Web pages that are archived on the Web are not subject to the Government of Canada Web Standards. As per the Communications Policy of the Government of Canada, you can request alternate formats on the "Contact Us" page.





2011-12
Report on Plans and Priorities



Canada Revenue Agency






Supplementary Information (Tables)






Table of Contents




Details on Transfer Payment Programs

Children's special allowance payments

  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: August 28, 1995 Footnote 1
  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 2010‑2011
9. Planned spending 2011‑2012
10. Planned spending 2012‑2013
11. Planned spending
2013-2014
12. Total grants
 
 
 
 
12. Total contributions
 
 
 
 
12. Total other transfer payments Footnote 2
225,000
227,000
231,000
235,000
13. Total transfer payments
225,000
227,000
231,000
235,000
14. Planned evaluations: N/A
 
 
 
 
Footnote 1: Responsibility for Children's special allowance payment was transferred from Human Resources Development Canada, effective August 28, 1995 (P.C. Order 1995-342)
Footnote 2: 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.

Disbursements 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: Disbursements 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 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 disbursements 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: Disbursements 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 2010‑2011
9. Planned spending 2011‑2012
10. Planned spending 2012‑2013
11. Planned spending 2013‑2014
12. Total grants
 
 
 
 
12. Total contributions
 
 
 
 
12. Total other transfer payments Footnote 1
200,000
140,000
TBD
TBD
13. Total transfer payments
200,000
140,000
TBD
TBD
14. Planned evaluations: N/A
 
 
 
 
1 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.


Greening Government Operations (GGO)

Overview

The GGO supplementary tables apply to departments and agencies bound by the Federal Sustainable Development Act, the Policy on Green Procurement, or the Policy Framework for Offsetting Greenhouse Gas Emissions from Major International Events.

Please note:

  • RPP refers to Reports on Plans and Priorities and represents planned/expected results.
  • DPR refers to Departmental Performance Reports and represents actual results.

Greenhouse Gas Emissions Target

8.5 The federal government will take action now to reduce levels of greenhouse gas emissions from its operations to match the national target of 17% below 2005 by 2020
Performance Measure
RPP DPR
Target Status
 
 
Canada Revenue Agency (CRA) greenhouse gas (GHG) reduction target: Percentage of absolute reduction in GHG emissions by fiscal year 2020-2021, relative to fiscal year 2005-2006.
17%
 
CRA GHG emissions in fiscal year 2005-2006, in kilotonnes of carbon dioxide (CO2) equivalent.
TBD*
 
CRA GHG emissions in the given fiscal year, in kilotonnes of CO2 equivalent.
FY 2011-12
10%
 
FY 2012-13
 
 
FY 2013-14
 
 
FY 2014-15
 
 
FY 2015-16
 
 
FY 2016-17
 
 
FY 2017-18
 
 
FY 2018-19
 
 
FY 2019-20
 
 
FY 2020-21
 
 
Percent change in CRA GHG emissions from fiscal year 2005-2006 to the end of the given fiscal year.
FY 2011-12
-1.5%
 
FY 2012-13
 
 
FY 2013-14
 
 
FY 2014-15
 
 
FY 2015-16
 
 
FY 2016-17
 
 
FY 2017-18
 
 
FY 2018-19
 
 
FY 2019-20
 
 
FY 2020-21
 
 
Strategies/Comments
Targeted GHG emissions sources: CRA fleet vehicle emissions only (approximately 95 vehicles).
*Note: The CRA is currently determining its absolute GHG emissions for baseline year 2005-2006. This information will be available by March 31, 2011. Emissions in 2005-2006 are expected to be similar to GHG emissions in 2006-2007 (399 tonnes of CO2 equivalent) as fleet size, composition, and usage was relatively consistent in these two fiscal year periods.
Emissions sources excluded: Emissions from CRA facilities and emissions from other mobile equipment are excluded.
Key components of the CRA implementation plan: The CRA will implement activities to achieve this target and regularly report on progress through the CRA Sustainable Development (SD) Performance Reporting (PR) tool.
The CRA will report its GHG emissions inventories using the Federal GHG Tracking Protocol - a Common Standard for Federal Operations.
CRA Sustainable Development Strategy 2011-2014 National Action Plan activities that contribute to this target:
  • Ensure all vehicles purchased are right-sized and most fuel-efficient in class based on operational requirements (annual)
  • Review and improve the measures to rationalize, rejuvenate and right-size CRA's fleet within the fleet management policy instruments and processes (by 2013)
  • Promote fleet management training initiatives to fleet managers and drivers (by 2012)
  • Planned activities to reduce non-targeted emissions:
  • Promote sustainable business travel options (annual)
  • Introduce/update SD criteria in policy instruments and processes related to business travel during regular review cycles (annual)
  • Promote sustainable travel options (annual)
Key GHG emissions reduction strategies that have been implemented, including any quantified impacts on GHG emissions:
  • Vehicles purchased since 2006 have been either hybrid or alternative fuel capable, where operationally feasible
  • Provided training to fleet managers and drivers: in-house sustainable business travel course
  • Communicated best practices for vehicle operation and management to fleet managers and drivers
  • Promoted anti-idling initiatives Agency-wide
  • Implemented strategies to reduce non-targeted emissions:
Promoted sustainable business travel options to employees
Anticipated or actual increase in emissions, and associated mitigation strategies: There are no anticipated increases in emissions for the CRA.
Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met.

Surplus Electronic and Electrical Equipment Target

8.6 By March 31, 2014, each department will reuse or recycle all surplus electronic and electrical equipment (EEE) in an environmentally sound and secure manner.
Performance Measure
RPP
DPR
Target Status
 
Existence of implementation plan for the disposal of all CRA-generated EEE (optional in RPP 20112012).
Expected completion FY 2011-12
 
Total number of CRA locations with EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year.
FY 2011-12
10%
 
FY 2012-13
 
 
FY 2013-14
 
 
Strategies/Comments
Definition of a location: A location is considered a facility that is occupied by CRA employees.
Number of CRA facilities: Approximately 135.
Key components of the EEE disposal process: The CRA will establish a national implementation plan for the disposal of all surplus EEE in 2011-2012, implement surplus EEE disposal programs in facilities annually, and establish a methodology to track and report on surplus EEE disposal by March 31, 2013.
Tracking and reporting will be based on key equipment types disposed of through designated streams at all locations that have a fully implemented EEE implementation plan. Reporting will be based on the Agency's specific disposal processes.
Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will coordinate activities to achieve the target and regularly report on progress through the CRA SD PR tool.
Key activities/activity areas: The CRA will implement surplus EEE implementation plans in facilities beginning in 2011-2012. The CRA SD Strategy 2011-2014 supports this target and includes an interim target of having 50% of CRA facilities with an EEE implementation plan fully implemented by March 31, 2013. The surplus EEE national implementation plan will consider the required elements outlined in the Federal SD Strategy Guideline for Target 8.6 Putting into Action an Implementation plan for the Disposal of Federal Electronic and Electrical Equipment. The CRA surplus EEE national implementation plan will be posted on the CRA internal Web site.
Security considerations: The CRA will apply appropriate handling and disposal security protocols to ensure that all applicable CRA security requirements are addressed prior to disposal.
Processes to track EEE directed to each disposal mechanism: The CRA will establish a national implementation plan which will track EEE disposal based on the Agency's specific disposal processes.
Reporting requirements: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi-annual basis.
Mechanisms to evaluate plan effectiveness (e.g., audit, periodic review, monitoring): The CRA will determine the effectiveness of the plan through an annual monitoring and evaluation process.
Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met.
Plans/strategies for CRA engagement/communications: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met.
Plans/strategies for intradepartmental engagement: The CRA will liaise with the Office of Greening Government Operations, Public Works and Government Services Canada (PWGSC), as required, to ensure surplus EEE disposal plans and reporting requirements are in line with the government-wide approach.
Tools and resources: The Federal SD Strategy Guideline for Target 8.6 Putting into Action an Implementation Plan for the Disposal of Federal Electronic and Electrical Equipment will be used as a resource for developing and implementing EEE implementation plans.
The CRA will report on progress through the CRA SD PR tool on a semi-annual basis.
The CRA internal Web site will be used to house tools and resources to support activities related to this target.
Streams used for reusing or recycling EEE: Key components of the EEE disposal process may include the following:
Dispose of electronic and electrical equipment in a way that maximizes re-use, where possible, through:
donation to Computers for Schools
resale through Crown Assets Distribution
transfer or donation to other departments and agencies or other qualifying charitable or non-profit organizations
other means as identified in the CRA donation procedures
Recycle surplus EEE in an environmentally sustainable manner
Recycle through provincial e-waste recycling programs, if applicable
Recycle through a CRA approved recycler
Relationship between Agency asset management system and EEE implementation plan: Given that the implementation plan has not been established, the links between the Agency asset management system and the EEE implementation plan have not been identified.

Printing Unit Reduction Target

8.7 By March 31, 2013, each department will achieve an 8:1 average ratio of office employees to printing units. Departments will apply target where building occupancy levels, security considerations, and space configuration allow.
Performance Measure
RPP
DPR
Target Status
 
Ratio of CRA office employees to printing units in fiscal year 2010-2011, where building occupancy levels, security considerations and space configuration allow (optional in RPP 2011-2012).
N/A
 
Ratio of CRA office employees to printing units at the end of the given fiscal year, where building occupancy levels, security considerations and space configuration allow.
FY 2011-12
4.1
 
FY 2012-13
 
 
FY 2013-14
 
 
Strategies/Comments
Printing units include: Desktop printers, networked printers, and multifunctional devices.
Scope of target: To streamline reporting and simplify tracking of this target, CRA has scoped in all buildings, space configurations and employees to achieve an average ratio of 8:1 employees to printing units. While some buildings may have a smaller ratio due to building occupancy, security, and space considerations, on average, the CRA will meet this target for all employees.
Method used for determining number of printing units: CRA's information technology (IT) equipment tracking system will be used to track the number of printing units.
Method used for determining number of office employees: The CRA tracks and annually publishes Agency employee demographics. This data will be used to measure performance against this target.
Any other exclusion to the target (duty to accommodate, business contingency planning, etc.): The CRA is in the process of determining what categories will be excluded from the target and will provide an appropriate rationale.
Process/reporting requirements to track the average ratio of office employees to printing units: The CRA SD Strategy 20112014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi-annual basis.
Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will coordinate activities to achieve the target and regularly report on progress through the CRA SD PR tool.
Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met.
Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communications: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD targets. This plan will outline the engagement and communication tools to be used to ensure targets are met.

Paper Consumption Target

8.8 By March 31, 2014, each department will reduce internal paper consumption per office employee by 20%. Each department will establish a baseline between 2005-2006 and 2011-2012, and applicable scope.
Performance Measure
RPP
DPR
Target Status
 
Number of sheets of internal office paper purchased or consumed per full-time equivalent (FTE) in 2005-2006, as per CRA scope (optional in RPP 2011-2012).
6,407 (2005-06)
 
Cumulative reduction in paper consumption, expressed as a percentage, relative to 2005-2006 (optional in RPP 2011-2012).
FY 2011-12
24%
 
FY 2012-13
 
 
FY 2013-14
 
 
Strategies/Comments
Scope of target: Multi-purpose office paper used for internal operations.
Definition of employee: Employee is defined as a FTE employee. FTE data is based on the total number of hours worked by CRA employees and a standard work schedule.
Method used for determining paper consumption: Paper consumption is based on the quantity of multi-purpose office paper purchased. It is mandatory that all Agency multi-purpose office paper be purchased through Synergy, the Agency's on-line procurement tool. Paper purchases are broken down by branch and region, paper type, and quantity.
Method used for determining number of office employees: The CRA tracks FTE employee data. This data will be used to measure performance against this target.
Processes/reporting requirements to track the reduction of paper consumption: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi-annual basis.
Roles and responsibilities: The CRA SD Centre of Expertise, Finance and Administration Branch, is the lead on this initiative and will coordinate activities to achieve the target and regularly report on Agency-level progress through the CRA SD PR tool. Branches and regions will also be required to implement activities and report on achievements at the branch/regional level.
Opportunities for continuous improvement: The CRA will prepare an annual paper consumption report to assess performance against this target and liaise regularly with branches and regions to implement paper reduction initiatives to ensure continuous improvement.
Plans/strategies for CRA engagement/communication: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met

Green Meetings Target

8.9 By March 31, 2012, each department will adopt a guide for greening meetings.
Performance Measure
RPP
DPR
Target Status
 
Presence of a green meeting guide (optional in RPP 2011-2012).
Expected completion FY 2011‑12
 
Strategies/Comments
Definition of adoption within the green meeting guide: The Environment Canada Green Meeting Guide will be used as a reference for developing the CRA Green Office and Meeting Guide. In order to be adopted, the CRA Guide will require senior management approval. It will subsequently be distributed and promoted throughout the Agency, and posted on the National SD Web site.
Scope of target (e.g., size and type of meetings to which the Guide is applicable): The Guide will be applicable to all sizes and types of meetings.
Process/reporting requirements to track the use of the Green Meeting Guide: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi-annual basis.
Evidence that the Guide has been adopted: Data such as Web site hits, the number of communications sent out, and survey results will be used to show the extent that the Guide has been adopted throughout the Agency.
Roles and responsibilities: The SD Centre of Expertise, Finance and Administration Branch, will lead this initiative and will develop, disseminate, and report on the adoption of the Guide at the national level. Branches and regions will be responsible for greening meetings and monitoring the use of the Guide at the branch/regional level.
Key components of the Guide: The Guide will include relevant sections on: planning green meetings, information sharing, and measuring the environmental benefits of green meetings (e.g., paper reduction, waste reduction, reduced transportation, energy reduction, green accommodations, and green procurement).
Opportunities for continuous improvement: One of the challenges the CRA will face is the difficulty in defining and measuring the "adoption" of the Guide. The Guide will be available on the National SD Web site and will be disseminated and promoted through the Agency. As the lead, the SD Centre of Expertise will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met.
Mechanisms to evaluate the effectiveness of the Guide (e.g., audit, periodic review, monitoring): The effectiveness of the Guide will be evaluated by obtaining feedback from the branches and regions and employee surveys.
Plans/strategies for CRA engagement/communication: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met. The Guide will be disseminated throughout the Agency, promoted on the National SD Web site and communicated through other targeted means (e.g., promoted during national SD events).

Green Procurement Targets

8.10 As of April 1, 2011, each department will establish at least 3 SMART green procurement targets to reduce environmental impacts.

First green procurement target: As of April 1, 2011, the CRA will include SD clauses and environmental specifications in all new contractual arrangements valued over $1M.
Performance Measure
RPP
DPR
Target Status
 
Percentage of contractual arrangements valued over $1M with SD clauses and environmental specifications.
N/A (2010‑11)
 
Progress against measure in the given fiscal year.
100% (2011-12)
 
Strategies/Comments
Why This Self-Selected Target is SMART:
  1. Specific: Refers to all CRA contractual arrangements over $1M
  2. Measurable: Information available from CRA procurement and financial systems
  3. Achievable: CRA supports the integration of SD clauses and environmental specifications into contractual arrangements and will provide adequate resources to achieve this target
  4. Relevant: SD clauses and environmental specifications in all new contractual arrangements valued over $1M will contribute directly to the Agency's commitments to support green procurement
  5. Time-bound: Date established for target implementation and completion
Scope of target: This target applies to all CRA contractual arrangements over $1M.
Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi-annual basis.
Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target and regularly report on progress through the CRA SD PR tool. The SD Centre of Expertise will play a key role in providing appropriate SD clauses and environmental specifications for inclusion in contractual arrangements.
Opportunities for continuous improvement: The CRA will identify opportunities to improve the number and quality/value of the SD clauses and environmental specifications as the green procurement program matures.
Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met.
Second green procurement target: By March 31, 2014, 10% of CRA spending on products and services will be green procurement.
Performance Measure
RPP
DPR
Target Status
 
Percentage of contractual arrangements valued over $1M with SD clauses and environmental specifications.
N/A (2010‑11)
 
Progress against measure in the given fiscal year.
6% (2011‑12)
 
Strategies/Comments
Why This Self Selected Target is SMART:
  1. Specific: Refers to CRA total spending for goods and services
  2. Measurable: Information available from CRA financial systems
  3. Achievable: The CRA is committed to green procurement, when feasible, and this target was determined to be achievable based on previous annual green procurement achievements for green products
  4. Relevant: This target and related activities will support the CRA green procurement program and contribute directly to CRA commitments to integrate environmental considerations into CRA procurement processes
  5. Time-bound: Dates established for target implementation and completion
Scope of target: All procurement spending as identified through CRA procurement and financial systems.
Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi‑annual basis.
Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target and regularly report on progress through the CRA SD PR tool. The SD Centre of Expertise will play a key role in identifying green procurement within the CRA financial systems.
Opportunities for continuous improvement: The CRA will promote the purchasing of green products and services throughout the Agency and build capacity for including and measuring green products and services. The CRA will identify opportunities for continuous improvement as the related activities are carried out in order to continually increase the level of green procurement.
Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met.
Third green procurement target: As of April 1, 2011 the CRA will ensure all vehicles purchased are right-sized and most fuel-efficient in class based on operational requirements.
Performance Measure
RPP
DPR
Target Status
 
Percentage of right-sized and most fuel-efficient in class vehicles purchased.
N/A (2010‑11)
 
Progress against measure in the given fiscal year.
100%
 
Strategies/Comments
Why This Self Selected Target is SMART:
  1. Specific: Refers to all CRA vehicle purchases
  2. Measurable: Information is available and can be tracked
  3. Achievable: Previous commitments and achievements in this area and supporting policy instruments indicate that this target is achievable
  4. Relevant: Ensuring right-sized and most fuel-efficient in class vehicles will support the CRA commitment to green procurement and the reduction of greenhouse gas emissions (GHG) from fleet vehicles
  5. Time-bound: Date established for target implementation and completion
Scope of target: All CRA vehicle purchases.
Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi-annual basis.
Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target and regularly report on progress through the CRA SD PR tool.
Opportunities for continuous improvement: The CRA will ensure the purchase of right-sized and most fuel-efficient in class vehicles throughout the Agency. The CRA will identify opportunities for continuous improvement as the related activities are carried out to reduce the environmental impacts of its vehicle operations.
Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met.
Estimated environmental benefits incurred from achieving this target: Annual change in GHG emissions will be measured and reported annually.
8.11 As of April 1, 2011, each department will establish SMART targets for training, employee performance evaluations, and management processes and controls, as they pertain to procurement decision-making.
Performance Measure
RPP
DPR
Target Status
 
Percentage of procurement officers with procurement authority that have received green procurement training.
N/A (2010‑11)
 
Progress against measure in the given fiscal year.
100%
 
Strategies/Comments
Why This Self Selected Target is SMART:
  1. Specific: Refers to all CRA procurement officers with procurement authority
  2. Measurable: Information is available from CRA training and learning tracking systems
  3. Achievable: Green procurement training is a requirement for obtaining procurement authority and the Canada School of Public Service offers an appropriate on-line course (C215) at no cost to the Agency through Campus Direct
  4. Relevant: Ensuring procurement officers with procurement authority are trained in green procurement will contribute directly to CRA commitments to integrate environmental considerations into CRA procurement
  5. Time-bound: Date established for target implementation and completion
Scope of target: Applies to all procurement officers with procurement authority.
Targeted training: The Canada School of Public Service on-line green procurement course C215.
Methodology for designating/identifying employees: This target will apply to all procurement officers with procurement authority throughout the CRA.
Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi‑annual basis.
Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target and regularly report on progress through the CRA SD PR tool.
Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement in order to ensure that all procurement officers with procurement authority are trained in green procurement and apply green procurement principles in their jobs.
Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met.
Employee performance evaluations for managers and functional heads of procurement and materiel management: As of April 1, 2011, the CRA will include environmental measures in the performance agreements of all managers and functional heads of procurement and materiel management
Performance Measure
RPP
DPR
Target Status
 
Percentage of managers and functional heads of procurement and materiel management that include environmental measures in their performance agreements.
N/A (2010‑11)
 
Progress against measure in the given fiscal year.
100%
 
Strategies/Comments
Why This Self Selected Target is SMART:
  1. Specific: Refers to all CRA managers and functional heads of procurement and materiel management
  2. Measurable: Information is available from CRA human resources tracking systems
  3. Achievable: CRA supports this initiative and will ensure functional heads of procurement and material management continue to include environmental measures in their performance evaluations
  4. Relevant: Ensuring managers and functional heads of procurement and materiel management with environmental measures in their performance agreements will contribute directly to the Agency's commitments to integrate environmental considerations into CRA procurement processes
  5. Time-bound: Date established for target implementation and completion
Scope of target: All CRA functional heads of procurement and materiel management.
The methodology for designating/identifying employees: This target will apply to all CRA employees that are managers and functional heads of procurement and materiel management. This includes directors general, directors and managers within the Administration Directorate as well as other employees identified as procurement and/or material management functional heads.
Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi-annual basis.
Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target and regularly report on progress through the CRA SD PR tool.
Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement in order to ensure that all managers and functional heads of procurement and materiel management include meaningful environmental measures in their performance agreements.
Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met.
Management processes and controls: By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations.
Performance Measure
RPP
DPR
Target Status
 
Percentage of procurement management processes and controls that include environmental considerations.
N/A (2010‑11)
 
Progress against measure in the given fiscal year.
25%
 
Strategies/Comments
Why This Self Selected Target is SMART:
  1. Specific: Target includes a firm percentage to be obtained and specifically addresses management processes and controls outlined in the PWGSC Guideline
  2. Measurable: Assessment will be done against baseline list of all formalized management processes and controls as outlined in the PWGSC Guideline
  3. Achievable: The CRA supports integrating environmental considerations into CRA procurement and will direct resources to meet this target
  4. Relevant: Ensuring 75% of procurement management processes and controls include environmental considerations will contribute directly to CRA commitments to green procurement
  5. Time-bound: Date established for target implementation and completion
Scope of target: All applicable CRA processes and controls identified in Annex D of the PWGSC Federal Sustainable Development Strategy Guideline for Target 8.11: Setting Green Procurement Management Framework Targets.
Methodology for designating/identifying processes and controls: Annex D of the PWGSC Guideline will serve as the baseline for the total number and the nature of processes and controls targeted. All CRA relevant processes and controls will be included in the scope of this target.
Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the CRA SD PR tool on a semi-annual basis.
Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target and regularly report on progress through the CRA SD PR tool.
Opportunities for continuous improvement/communication: The CRA will identify opportunities for continuous improvement in order to ensure that all processes and controls include meaningful and effective environmental considerations.
Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met.


Internal Audit

An annual risk-based review and update on planned audit engagements may result in modifications to audits to be conducted in 2011-2013.

All completed audit reports

Name of Internal Audit
Audit Type
Status
Expected Completion Date
Authorized Third Party Access to Taxpayer/Registrants Accounts
Assurance
In Progress
2011-2012
Disability Tax Credit
Assurance
In Progress
2011-2012
Office Audit Program
Assurance
Planning
2011-2012
MOU with respect to the exchange of information relating to Ontario Corporations in Support of the Administration of Corporate Taxes
Assurance
In Progress
2011-2012
MOU with respect to Mutual Cooperation and Joint Initiatives Between the Canada Revenue Agency and the Workplace Health, Safety and Compensation Commission of New Brunswick
Assurance
In Progress
2011-2012
Financial Administration Act Accountabilities – Agency Activities
Assurance
In Progress
2011-2012
2010-2011 Selected Fiscal Year-End Procedures
Assurance
Planning
2011-2012
Leave Management
Assurance
In Progress
2011-2012
ITB Work Order Process
Assurance
In Progress
2011-2012
Management of Publishing
Assurance
In Progress
2011-2012
Management of Aged Inventory
Assurance
Planning
2011-2012
Delivery of National Security Awareness and Training Program
Assurance
In Progress
2011-2012
Cyclical IT Security
Assurance
In Progress
2011-2012
Payments Processing
Assurance
Planned
2011-2013
Electronic Commerce Audit
Assurance
Planned
2011-2013
MOU with Respect to the Régime Québecois d'assurance parentale
Assurance
Planned
2011-2013
Audit of Supplier Contract(s)
Assurance
Planned
2011-2013
Enterprise Risk Management
Assurance
Planned
2011-2013
CRA Costing and Cost Recovery Audit
Assurance
Planned
2011-2013
Management of Discipline
Assurance
Planned
2011-2013
IT Capacity to Meet New Benefit Programs
Assurance
Planned
2011-2013
System Change Management
Assurance
Planned
2011-2013
Privileged User Risk Management Project Review
Assurance
Planned
2011-2013
MOU with respect to the Société de l'assurance automobile du Québec
Assurance
Planned
2011-2013
CPP/EI Base Year Administrative Costs Audit
Assurance
Planned
2011-2013 
Audit of Financial Management – Budgeting
Assurance
Planned
2011-2013
General Ledger Account Postings
Assurance
Planned
2011-2013
Personal Security Screening Program
Assurance
Planned
2011-2013
Official Languages Training Contracts – Supplier Compliance
Assurance
Planned
2011-2013
Compensation National Enquiry Services Audit
Assurance
Planned
2011-2013
Agency Workforce Strategy (HR Planning)
Assurance
Planned
2011-2013
Management of Conflict Resolution
Assurance
Planned
2011-2013
Management of Agency Intranet and Internet
Assurance
Planned
2011-2013
Outreach Program
Assurance
Planned
2011-2013
Audit Selection – Compliance Research and Risk Assessment
Assurance
Planned
2011-2013
Technical Applications and Valuations 
Assurance
Planned
2011-2013
Audit Selection – Core Audit Program
Assurance
Planned
2011-2013
Audit Selection – Workload Development
Assurance
Planned
2011-2013
Compliance System Redesign
Assurance
Planned
2011-2013
Compliance Research
Assurance
Planned
2011-2013
Voluntary Disclosures Program
Assurance
Planned
2011-2013
Excise Tax and Other Levies
Assurance
Planned
2011-2013
Registered Plans
Assurance
Planned
2011-2013
Tobacco Compliance Strategy
Assurance
Planned
2011-2013
Speciality Audit
Assurance
Planned
2011-2013
Management of Taxpayer Bankruptcy
Assurance
Planned
2011-2013
National Collections Pools
Assurance
Planned
2011-2013
Integrated Revenue Collections Phase One Post-Implementation Audit
Assurance
Planned
2011-2013
Community Volunteer Income Tax Program
Assurance
Planned
2011-2013
Trust Accounts Program
Assurance
Planned
2011-2013
Post Implementation of the Corporate Administrative System
Assurance
Planned
2011-2013
Business Information Technology Requirements
Assurance
Planned
2011-2013
Administration of Tax-Free Savings Account
Assurance
Planned
2011-2013
TC Functional Monitoring Framework
Assurance
Planned
2011-2013
Service Complaints Redress Process
Assurance
Planned
2011-2013
Litigation Program
Assurance
Planned
2011-2013
Statistical & Information Management Directorate Data Integrity
Assurance
Planned
2011-2013
Consistency and Accountability of Business Planning
Assurance
Planned
2011-2013
Acceptance Testing
Assurance
Planned
2011-2013
Follow-Up of the 2008-2009 Internal Audit Reports
Follow-up
Planned
2011-2013
Follow-Up of the 2009-2010 Internal Audit Reports
Follow-up
Planned
2011-2013
Follow-Up of the 2010-2011 Internal Audit Reports
Follow-up
Planned
2011-2013

Electronic Link to Internal Audit Plan

Evaluations

1. Name of Evaluation and Link to Report
2. Program Activity (at the PA level)
3. Status
4. Expected Completion Date
Charities Partnership and Outreach Program
Taxpayer and Business Assistance
In Progress
2011-2012
Administration of the Canada-Unites States Softwood Lumber Products Exports Charges Act, 2006
Taxpayer and Business Assistance
In Progress
2011-2012
Business Registration
Assessment of Returns Payment Processing
In Progress
2011-2012
Tax and Charities Appeals
Appeals
In Progress
2011-2013
Canada Child Tax Benefit
Benefit Programs
Planned
2011-2013
Employer Compliance 
Accounts Receivable and Returns Compliance
Planned
2011-2013
International Tax
Reporting Compliance
Planned
2011-2013
Scientific Research and Experimental Development
Reporting Compliance
Planned
2011-2013
Follow-Up of 2008-2009 Evaluation Reports
 
Planned
2011-2013
Follow-Up of 2009-2010 Evaluation Reports
 
Planned
2011-2013
Follow-Up of 2010-2011 Evaluation Reports
 
Planned
2011-2013

Electronic link to evaluation plan



Sources of respendable revenue and non-respendable non-tax revenue

Respendable revenue
(thousands of dollars)
Program activity
Forecast revenue
2010-2011
Planned revenue
2011-2012
Planned revenue
2012-2013
Planned revenue
2013-2014
 
Taxpayer and business assistance
2,669
2,386
2,331
2,333
Assessment of returns and payment processing
17,734
16,622
15,054
14,186
Accounts receivable and returns compliance
536
428
427
429
Reporting compliance
20,235
15,024
14,156
13,626
Appeals
3,566
1,693
1,131
820
Benefit programs
24,800
19,120
10,891
10,616
Internal services
157,085
175,416
162,893
173,999
Total respendable revenue Footnote 1
226,623
230,688
206,884
216,009
Details
Refund of previous year's expenditures
787
786
786
786
Advance income tax ruling fees
1,628
1,628
1,628
1,628
Advance pricing agreements
566
825
825
825
Other services of a regulatory nature
54
27
27
27
Administration of provincial programs Footnote 2
89,930
72,139
58,629
55,978
Other services of a non-regulatory Nature
309
405
319
321
Sales of Goods and Information products
99
99
99
99
Other fees & charges
229
177
177
177
Services to other government departments Footnote 3
133,021
154,602
144,395
156,169
Total respendable revenueFootnote 1
226,623
230,688
206,884
216,009
1 Details may not add to totals due to rounding
2 Comprised mainly of a basic fee charged to the provinces for recoveries provided under tax collection agreements (TCA) and other provincial cost recovery initiatives (e.g. refund set-off and benefit programs).
3 Comprised mainly of information technology services provided to the Canada Border Services Agency (CBSA).

Non-respendable non-tax revenue (Agency activities)
(thousands of dollars)
Program activity
Forecast revenue
2010-2011
Planned revenue
2011-2012
Planned revenue
2012-2013
Planned revenue
2013-2014
 
Taxpayer and business assistance
8,720
8,925
9,045
9,100
Assessment of returns and payment processing
11,635
10,929
10,166
9,909
Accounts receivable and returns compliance
22,502
23,346
23,998
24,237
Reporting compliance
3,654
3,192
2,715
2,556
Appeals
3,953
3,915
3,854
3,837
Benefit programs
335
292
249
234
Internal services
8,411
8,685
8,898
8,976
Total non-respendable
non-tax revenue
Footnote 1
59,210
59,284
59,925
58,850
Details
 
 
 
 
Sales of goods and services
 
 
 
 
Public building and property rental
88
88
88
88
Other fees and charges
Recovery of employee benefits costs
56,782
56,857
56,497
56,422
Miscellaneous
2,340
2,340
2,340
2,340
Total non-respendable non-tax revenue
Footnote 1
, Footnote 2
59,210
59,284
58,925
58,850
1 Details may not add to totals due to rounding.
2 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.