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 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 activities and initiatives |
Starting points, targets and performance indicators |
Results achieved |
---|---|---|
Reduce the amount of energy used by CRA office information technology equipment
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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)
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By 2020, the CRA will develop and enhance electronic service options
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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
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Electronic filing rate; related paper filing rate |
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Estimate the reduction in paper use due to e-filing, e-storage, and e-service improvements
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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
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)
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
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 |
|
Completed | December 2017 |
Evaluation Study - Horizontal Compliance Management: GST/HST Audit Program |
|
In progress | June 2018 |
General and financial information by fee category
Fee information will be available by March 31, 2019.
Internal audits
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)
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
(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.
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: | |
|
7,604,365 |
|
1,186,686 |
|
667,232 |
|
62,735 |
|
(6,446,651) |
|
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.
(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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