Supplementary Information Tables

Departmental Sustainable Development Strategy

1. Context for the Departmental Sustainable Development Strategy

The 2016–2019 Federal Sustainable Development Strategy (FSDS)

  • sets out the Government of Canada's sustainable development priorities
  • establishes goals and targets
  • identifies actions to achieve them, as required by the Federal Sustainable Development Act

In keeping with the objectives of the Act to make environmental decision-making more transparent and accountable to Parliament, the Canada Revenue Agency (CRA) supports reporting on the implementation of the FSDS and its Departmental Sustainable Development Strategy through the activities described in this supplementary information table.

2. Sustainable Development in the Canada Revenue Agency

The CRA's Departmental Sustainable Development Strategy for 2017 to 2020 describes the department's actions in support of achieving the FSDS goal: low carbon government. This supplementary information table presents available results for the departmental actions pertinent to this goal. Last year's supplementary information table is posted on the CRA's website. This year, the CRA is also noting which UN Sustainable Development Goal target each departmental action contributes to achieving.

3. Departmental performance by FSDS goal

The following table provides performance information on the departmental actions in support of FSDS goal: low-carbon government during the fiscal year April 1, 2017 to March 31, 2018.

FSDS goal: Low-carbon government
FSDS target FSDS contributing actions Corresponding departmental actions Support for UN Sustainable Development Goal target Starting points, targets and performance indicators for departmental actions Results achieved
Reduce greenhouse gas emissions (GHG) from federal government buildings and fleets by 40% below 2005-2006 levels by 2030, with an aspiration to achieve this reduction by 2025. Improve the energy efficiency of our buildings/operationsFootnote 1 Not applicable Not applicable Not applicable Not applicable
Modernize our fleet Measure and report on GHG emissions from the CRA fleet using the Federal Greenhouse Gas Tracking Protocol—A Common Standard for Federal Operations Not applicable

Reduce GHG from the CRA fleet by 40% below 2005-2006 levels

GHG emissions from the CRA fleet in fiscal year 2005-2006 were 403 tonnes CO2e

GHG emissions from the CRA fleet were 219 tonnes, which represents a 45.5% decrease from 2005‑2006 levels
Ensure light-duty vehicles purchased are right-sized for operational needs and are the most fuel efficient in their class available at time of purchase based on Public Services and Procurement Canada (PSPC)’s Government Motor Vehicle Ordering Guide.  Heavy-duty vehicles are not included Not applicable

Right-sized and most fuel efficient light-duty vehicles are purchased

Number and percentage of vehicles purchased that meet the requirements

100% of the four light-duty vehicles purchased were right-sized for operational needs and purchased in accordance with the federal Government Motor Vehicle Ordering Guide
Support the transition to a low-carbon economy through green procurement Ensure all procurement and materiel management specialists are trained in green procurement (i.e. the Canada School of Public Service course on green procurement, or equivalent) within one year of being identified as a specialist 12.7 Number and percentage of procurement and materiel management specialists trained in green procurement 100% of the CRA’s 49 procurement and materiel management functional specialists were trained in green procurement
Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations 12.7 Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations The CRA’s 6 managers and heads of procurement and materiel management have performance evaluations that include green procurement
Engage the Governance and Sustainable Development Section (GSDS) on environmental considerations for all contractual arrangements valued over $500,000

12.7 Number and percentage of contracts valued over $500,000 that the GSDS reviewed for potential sustainable development considerations
25 new contracts over $500,000 were awarded. GSDS reviewed 24 (or 96%) for sustainable development considerations. One contract could not be reviewed because of confidentiality restrictions
Demonstrate innovative technologies
 Not applicable
Not applicable Not applicable Not applicable
Promote sustainable travel practices Promote sustainable travel and the Sustainable Business Travel (SBT) course to CRA employees Not applicable Sustainable travel and the SBT course are promoted to employees annually
Number of course completions
The CRA promoted sustainable business travel during Environment Week 20 employees completed the SBT course
Measure and report on GHG emissions from business-related air travel Not applicable

Reduce GHG emissions from CRA business-related air travel by 40% below 2008-2009 levels

GHG emissions from CRA business-related air travel in 2008-2009 were 9,447 tonnes

GHG emissions from business-related air travel were 4,855 tons, representing a 48.6% reduction compared to the 2008-2009 baseline year
Understand climate change impacts and build resilience Promote SD training and awareness opportunities, best practices, and guidance documents to employees (e.g., national SD events, online SD awareness products, and SD-related guides and best practices) Not applicable

SD information is promoted to CRA employees

Details of promotion efforts

Three national SD events were promoted: Earth Day, Environment Week, and Waste Reduction Week. Planning kits were shared with the SD Network and promotional activities took place throughout the week of the event. Events were promoted through the CRA’s intranet site, senior management emails, social media, and employee login/logoff banners
Improve transparency and accountability Not applicable Not applicable Not applicable Not applicable
Develop policy for low-carbon government Not applicable Not applicable Not applicable Not applicable
Additional departmental sustainable development activities and initiatives related to low-carbon government
Additional departmental activities and initiatives
Starting points, targets and performance indicators
Results achieved

Reduce the amount of energy used by CRA office information technology equipment

  1. Achieve a 1.1:1 average ratio of computing devices (i.e., desktop and laptop computers) to employee (i.e., full-time equivalent (FTE))
  2. Maintain up-to-date inventories of desktops, laptops, monitors, and printers
  3. Establish and implement a power management standard for multi-functional printers
  1. Average ratio of computing devices to employee is reduced to 1.1:1 or below
  2. Inventories of desktops, laptops, monitors, and printers are updated annually
  3. Power management standard developed and applied to multi-functional printers
  1. The CRA achieved the 1.1:1 ratio and will continue to monitor this ratio to ensure that the target is maintained. An action plan is in place should the ratio exceed the target
  2. Physical Inventory Verification and Audit Guidelines have been updated and are in place to support ongoing inventory verification. The CRA maintains a comprehensive inventory report that is prepared quarterly
  3. In 2017-2018, the CRA began a phased approach to roll-out multi-functional printers. A pilot is in progress for devices already in use to gather information on their most effective use. This information will be used to determine and apply a power management standard to all multi-functional printers by March 2019

Minimize environmental impacts of CRA’s real property portfolio by effectively managing the floor space per employee and maintain a maximum general purpose office space utilization rate of 16.4 m2/FTE (GC target)

  1. Determine the CRA’s general purpose office space utilization rate and how it compares to the GC’s target utilization rate of 16.4 m2/FTE
  2. Workplace 2.0 standards (including the GC’s target utilization rate of 16.4 m2/FTE) are applied to all new fit-ups and major refits, when feasible
  1. Number of square meters (m2) of general purpose office space divided by the number of FTEs (m2/FTE)
  2. Number and percentage of completed new fit-up and major refit projects (measured at project close-out) that implemented Workplace 2.0
  1. As of April 1, 2018, the CRA office space utilization rate was ~15.7 m² /FTE
  2. 14 new fit-up and major refit projects were completed
    • 13 projects (or 93%) are CRA Workplace 2.0 compliant and are below the target utilization rate
    • 1 project (or 7%) does not meet the target utilization rate. It is a temporary site and will be right-sized in the near future

By 2020, the CRA will develop and enhance electronic service options

  1. Develop and enhance e-service options for My Account and related mobile applications
  2. Develop and enhance e-service options for My Business Account
  3. Develop and enhance e-service options for Represent a Client
  4. Increase the amount of online correspondence types available for taxpayers and benefit recipients
  5. Increase the number of registrants for online mail
  1. Details of e-service options developed and enhanced; paper reduction estimates, if applicable
  2. Details of e-service options developed and enhanced; paper reduction estimates, if available
  3. Details of e-service options developed and enhanced; paper reduction estimates, if applicable
  4. Number of new online correspondence types introduced
  5. Number of new registrants; paper reduction estimates, if applicable
  1. A "Manage your CRA security options" link was added in My Account to provide taxpayers with information on managing their security credentials
  2. A new e-service option was introduced to allow businesses to view the assessed value of T2 returns and schedules in My Business Account
  3. The following e-service options were implemented for Represent a Client
    • A "List of notice events" to allow representatives to see what notices were issued to their clients
    • A "Manage your CRA security options" link to provide information on managing security credentials
    • The ability to submit an electronic authorization for delegated authority access, eliminating the need for the RC321 Delegated Authority form. This will result in a reduction of approximately 2,500 forms per year, which translates into a paper reduction estimate of 5,000 pages (based on the RC321 form of 2 pages)
  4. There were 14 new online correspondence types introduced (e.g., Tax Free Savings Account letters and Collection Verification letters)
  5. There were 1,750,978 new individual registrants for online mail, which is expected to result in a paper savings estimate of 4,202,347 pages (based on an average of 2.4 pages per individual registrant). There were 150,732 new business registrants for online mail, which is expected to result in a paper savings estimate of 602,928 pages (based on an average of 4 pages per business registrant)

The CRA will continue to promote and encourage the use of its electronic services, including the electronic filing of individual, business, and GST/HST returns

  1. Increase electronic filing of individual returns (T1)
  2. Maintain a minimum 88% electronic filing rate for business returns (T2)
  3. Increase electronic filing of GST/HST returns
Electronic filing rate; related paper filing rate
  1. 87.6% of Canadians filed electronically and 12.4% filed by paper
  2. 90% of businesses filed electronically and 10% filed by paper
  3. 89.2% of GST/HST returns were filed electronically and 10.8% were filed by paper

Estimate the reduction in paper use due to e-filing, e-storage, and e-service improvements

  1. Estimate the annual decrease in paper use due to individual (T1) electronic filing
  2. Estimate the annual decrease in paper use due to business (T2) electronic filing
  3. Estimate the annual decrease in paper use due to online mail
  4. Estimate the annual decrease in paper use due to electronic document storage
  1. T1 e-filing paper savings estimate
  2. T2 e-filing paper savings estimate
  3. Pieces of correspondence issued electronically for individuals and businesses paper savings estimate
  4. E-storage paper savings estimate
  1. T1 paper filing was reduced by 8.78% or 396,203 returns. This resulted in a T1 e-filing paper savings estimate of 3,565,827 pages (based on an average T1 return of 9 pages)
  2. T2 paper filing was reduced by 0.7% or 14,814 returns. This resulted in a T2 e-filing paper savings estimate of 55,000 pages (based on an average T2 return of 7 pages). Additional paper savings were also realized as a result of the CRA’s new T2 Attach-a-doc service, which allows some corporate documents to be provided electronically. The CRA received 3,751 T2 Attach-a-doc submissions  
  3. There were 14,756,785 pieces of correspondence issued electronically for individuals and businesses, which represents a 36% increase. This resulted in a paper savings estimate of 14,756,785 (based on an average piece of correspondence of 1 page)
  4. There were 1.13 million electronic document submissions, which represents a 47% increase. This resulted in an e-storage paper savings estimate of 2.26 million pages (based on an average submission of 2 pages)

4. Report on integrating sustainable development

During the 2017–18 reporting cycle, the CRA considered the environmental effects of 37 proposals subject to the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, as part of its decision-making processes. Through the Strategic Environmental Assessment process, one of these proposals was found to have positive effects on progress toward achieving the 2016 to 2019 FSDS goals and targets. The proposal involves expanding on the existing electronic services offered to Canadians and is expected to result in a reduction in paper use.

Details on transfer payment programs of $5 million or more

Details on transfer payment programs of $5 million or more
Name of transfer payment program
Children's Special Allowance payments (statutory)
Start date August 28, 1995Footnote 2
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Children's Special Allowances Act (statutory)
Fiscal year for terms and conditions 2017-18
Link to the CRA's Program Inventory Benefits
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. Children’s special allowance payments are equivalent to Canada Child Benefit payments and are governed by the Children's Special Allowances Act, which provides that this allowance be paid out of the Consolidated Revenue Fund
Results achieved Monthly payments were made to 239 agencies and institutions on behalf of 54,322 children. Payments were issued on schedule, no delays were reported
Comments on variance Not applicable
Audits completed or planned Not applicable
Evaluations completed or planned Not applicable
Engagement of applicants and recipients Not applicable

Performance information (dollars)

Performance information (dollars)
Type of transfer payment 2015-16
Actual spending
2016-17
Actual spending
2017-18
Planned spending
2017-18
Total authorities available for use
2017-18
Actual spending (authorities used)
Variance
(2017-18 actual minus 2017-18 planned)
Total grants
Total contributions
Total other types of transfer payments 309,173,282 319,659,267 340,000,000 333,553,349 333,553,349 (6,446,651)
Total 309,173,282
319,659,267 340,000,000 333,553,349 333,553,349 (6,446,651)

Evaluations completed, or planned to be completed, in 2017-18

Evaluations completed, or planned to be completed, in 2017-18
Title of evaluation Link to CRA’s programs Status on March 31, 2018 Commissioner approval date
Evaluation Study - Electronic Services – Individual Compliance Behaviour – Tax Return Filing
  • Tax: Tax Services and Processing
  • Tax: Returns Compliance
Completed December 2017
Evaluation Study - Horizontal Compliance Management: GST/HST Audit Program
  • Tax: Tax Services and Processing
  • Tax: Returns Compliance
  • Tax: Objections and Appeals
  • Tax: Collections
  • Tax: Domestic Compliance
  • Internal Services: Human Resources Management
  • Internal Services: Financial Management
  • Internal Services: Management and Oversight
  • Internal Services: Information Technology   
In progress June 2018

General and financial information by fee category

Fee information will be available by March 31, 2019.

Internal audits

Internal audit engagements completed in 2017-18
Title of internal audit Completion date
Internal Audit (Follow-Up) – Management of Discipline
September 2017
Internal Audit (Follow-Up) – Contract Bidding and Awards Process
September 2017
Internal Audit – Canada Pension Plan/Employment Insurance Base Year (2014-2015) Administrative CostsFootnote 3
December 2017
Internal Audit – Horizontal – Protection and Use of Information for Memoranda of Understanding relating to Driver and Vehicle Registration Information provided by Provinces
March 2018
Internal Audit – Application of the Taxpayer Relief Provisions
March 2018

Response to parliamentary committees and external audits

On May 15, 2017, the House of Commons Standing Committee on Public Accounts released its 25th report: Report 2, Income Tax Objections – Canada Revenue Agency, Fall 2016 Reports of the Auditor General of Canada (http://www.ourcommons.ca/DocumentViewer/en/42-1/PACP/report-25).

The 25th report contained 9 recommendations, which required the CRA to conduct reviews or provide reports on various processes related to the objection process (the requested reviews and reports were to be completed and provided to the Committee by September 1, 2017 and April 30, 2018). Specially, eight recommendations sought to ensure that the CRA addressed each of the issues identified in the Auditor General of Canada's audit, while another sought to ensure the CRA better monitored and reported its progress towards becoming a "more client-focused organization".

On June 21, 2017, the Minister of National Revenue tabled the Government Response to the 25th report (http://www.ourcommons.ca/DocumentViewer/en/42-1/PACP/report-25/response-8512-421-215).

The Government Response indicated support for the implementation of all 9 recommendations, as the CRA had already begun implementing a multi-phased action plan to respond to delays in the processing of objections (including publishing new service standards for low-complexity objections and contacting taxpayers or their representatives within 30 days of receiving their low-complexity objections).

Details on Project Spending (dollars)

Details on Project Spending (dollars)
  2017-18
Initiative name 2016-2017 Actual spending Prior Years' Expenditures to March 31, 2017
Planned spending Actual spending
Appeals Branch        
Agency-Wide Service Feedback Model – Phase 1 1,357,161 1,357,161 50,000 50,002
Agency-Wide Service Feedback – Phase 2
3,000,000 1,603,810
Sub-total                     
1,357,161 1,357,161 3,050,000 1,653,812
Assessment, Benefit, and Service Branch
Benefit System Renewal   10,248,889 54,905,963 13,111,000 12,677,436
Business Number Ident Integrity 5,573,462 11,013,387 2,233,000   2,180,459
Call Centre Modernization
3,148,000 1,945,371
Digital Mailroom
446,848 446,848 1,400,000 1,126,118
Direct Deposit and Address Information Sharing Initiative
1,782,000 934,831
External Administrative Correspondence – Phase 2 5,050,863 5,050,863 5,579,000 5,571,721
InfoDec – Data Integrity and Usage
2,600,170 4,032,222 2,197,000 2,154,504
Secure Portals Reengineering
2,334,040 3,408,384 3,352,000 2,641,423
Service Modernization Sub-Programme
7,165,017 7,165,017 10,358,000 8,028,149
T1 Systems Redesign
42,389,471 165,734,537 48,273,000 43,288,054
Sub-total
75,808,760 251,757,221 91,433,000 80,548,066
Collections and Verification Branch
Contact Centre Transformation Initiative                      
1,052,825 3,660,751 4,402,000 1,212,972
Enhanced Canada Pension Plan – Phase 1
3,217,000 2,004,146
Non-Resident Source Deduction Identification
2,169,400 3,762,669 4,825,000 3,643,592
Workload Management
5,965,919 8,347,770 14,360,000 12,140,790
Sub-total                     
9,188,144 15,771,190 26,804,000 19,001,500
Domestic Compliance Programs Branch
Quantum Project
5,452,683 5,452,683 4,514,000 4,187,597
Sub-total
5,452,683 5,452,683 4,514,000 4,187,597
Finance and Administration Branch
Identity and Access Management – Phase 4
5,773,032 11,567,930 3,852,000 3,850,037
National Audit Trail System
2,429,531 10,006,754 179,000 120,978
Physical Security Modernization
1,347,318 1,648,718 3,095,000 1,624,111
Planning, Budgeting and Forecasting
943,692 975,991 3,456,000 2,538,045
Sub-total   10,493,573 24,199,393 10,582,000 8,133,171
Human Resources Branch
Pay Modernization
3,306,541 13,203,766 1,858,000 1,801,857
Sub-total
3,306,541 13,203,766 1,858,000 1,801,857
Information Technology Branch
Application Performance Monitoring and Deployment
269,622 269,622 743,000 480,990
Application Sustainability Program
7,376,519 52,991,529 10,000,000 9,996,670
Business Intelligence Renewal
6,729,391 9,777,929 13,737,000 9,918,129
Data Security Initiative
1,167,118 2,018,347 3,069,000 2,872,575
Enterprise Testing Solution
388,687 388,687 1,521,000 1,166,102
Session Sharing Software
1,862,538 1,862,538 551,000 550,621
Sub-total
17,793,875 67,308,652 29,621,000 24,985,087
International, Large Business and Investigations Branch
Common Reporting Standard
2,218,896 3,105,633 4,945,000 3,262,819
Country by Country Report
1,144,783 1,296,903 2,254,000 1,305,783
Electronic Funds Transfer Matching – Phase 2
586,994 636,347 3,772,000 3,137,069
PRIMUS
51,115 51,115 2,999,000 1,854,880
Sub-total   4,001,788 5,089,998 13,970,000 9,560,551
Legislative Policy and Regulatory Affairs Branch
Charities IT Modernization
3,743,326 7,461,656 7,851,000 5,937,525
Rulings and Agreements Modernization 301,000 188,342
Sub-total
3,743,326 7,461,656 8,152,000 6,125,867
Public Affairs Branch
Web Renewal Initiative
1,329,394 6,274,741 1,046,000 897,751
Sub-total
1,329,394 6,274,741 1,046,000 897,751
Strategy and Integration Branch
Electronic Document Records Management System
891,364 6,829,833 605,000 593,097
Managed Metadata Environment
868,286 2,158,940 1,249,000 817,033
Sub-total
1,759,650 8,988,773 1,854,000 1,410,130
Total
134,234,895 406,865,234 192,884,000 158,305,389

Financial performance information – Parliamentary appropriations

Introduction

This section provides the details of the CRA's resource management performance for the purpose of reporting to Parliament on the use of appropriations in 2017-18. This complements the information provided in the spending profile sections under each core responsibility. 

Financial reporting methodologies

The CRA's funding is provided by Parliament through annual appropriations (modified cash accounting basis) and, in this section, the CRA reports its expenditures and performance, together with details on the management of Parliamentary appropriations on the same basis. In addition to its reporting requirements, the CRA also has to prepare its annual financial statements in accordance with the accounting principles applied in preparing the financial statements of the Government of Canada (which conform with Canadian public sector accounting standards). Accordingly, the audited Statement of Operations and Agency Net Financial Position – Agency Activities found on canada.ca includes certain items such as services received without charge from other government departments and federal agencies. A reconciliation can be found in note 3 on parliamentary appropriations.

The CRA prepared and included future-oriented financial statements in the 2017-18 Departmental Plan. As directed by the Treasury Board of Canada Secretariat, this future-oriented financial information was prepared on an accrual basis to strengthen accountability and improve transparency and financial management. As part of the analysis of net cost of operations, the financial statements compare actual results to the initial future-oriented financial statements contained in the 2017-18 Departmental Plan.

CRA financial information

Activities of the CRA 2017-18
(dollars) (FTEs)
Main EstimatesFootnote 4 4,162,899,574
Planned SpendingFootnote 5 4,162,899,574 39,392
Total AuthoritiesFootnote 6
4,845,812,420
Actual Spending
4,707,767,345
39,765

The Financial statements – Agency activities reports total Parliamentary appropriations used as $4,374.2 million. The difference from the $4,707.8 million in actual spending noted above is primarily explained by one item reported in the Financial Statements – Administered Activities, namely children's special allowance payments of $333.6 million.

Overview

For 2017-18, Parliament approved $4,162.9 million through the Main Estimates, as shown in the CRA's 2017-18 Departmental Plan. The CRA's authorities increased by an additional $682.9 million, or 16.4%, during the fiscal year resulting in total approved authorities of $4,845.8 million for 2017-18.

Authorities approved after Main Estimates (dollars)
2017-18 Main Estimates
4,162,899,574
Planned spending (as reported in the 2017-18 Departmental Plan)
4,162,899,574
Severance payments, parental benefits, and vacation credits
342,845,490
Carry-forward from 2016-17
203,651,392
Collective bargaining increases
52,184,856
Funding for the implementation and administration of various measures to continue efforts to crack down on tax evasion and combat tax avoidance announced in the 2017 Federal Budget
50,985,647
Reimbursement as a result of a reduction in accommodation requirements
11,700,000
Reimbursement of salary advances and overpayments incurred by the CRA in 2016-17 as a result of issues with the Government pay system
8,903,205
Funding to implement the taxation regime for cannabis   7,014,489
Funding for operational pressures related to the Government pay system
1,544,316
Funding related to Government advertising programs
1,000,000
Year-end adjustments to statutory authorities:  
  • Contribution to employee benefit plans
7,604,365
  • Court awards
1,186,686
  • Decrease in the spending of revenues received through the conduct of the CRA's operations
667,232
  • Crown assets disposals
62,735
  • Decrease in payments under the Children's Special Allowance Act for eligible children in the care of agencies and foster parents
(6,446,651)
  • Other minor adjustments
9,084
Total Authorities at Year-End
4,845,812,420

Of the $4,845.8 million total authority, CRA's actual spending totaled $4,707.8 million resulting in $138 million remaining unexpended at year-end. After deducting $12.8M which is not available for use, the remaining $125.2 million can be carried forward by the CRA to 2018-19 under its statutory two-year spending authority. This amount was largely planned and forms part of the CRA's strategy to address unfunded operating pressures in 2018-19 as well as manage changes in the funding profile of major investment projects.

Revenues administered by the CRA

Total revenues administered by the CRA amount to $430.3 billion in 2017-18, an increase of 6.9% from the $402.4 billion administered in 2016-17.

Revenues administered by the CRA
(in millions) 2017-18 2016-17
Federal government 259,291
242,314
Provincial, territoriral governments and First Nations
122,525
113,012
Canada Pension Plan
48,515
47,042
Total 430,331
402,368
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