Supplementary Information Tables

Canada Revenue Agency Sustainable Development Strategy

Context for the Canada Revenue Agency Sustainable Development Strategy

The 2016–2019 Federal Sustainable Development Strategy (FSDS):

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 Sustainable Development Strategy, or equivalent document, through the activities described in this supplementary information table.

Sustainable development in the CRA

The CRA's Sustainable Development Strategy for 2017 to 2020 describes the Agency's actions in support of achieving the FSDS goal: low-carbon government. This supplementary information table presents available results for the Agency 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 United Nations Sustainable Development Goals (UN SDG) each CRA action contributes to achieving.

Agency performance by FSDS goal

The following table provides performance information on Agency actions in support of the FSDS goal listed in section 2.

FSDS goal: low-carbon government
FSDS target(s) FSDS contributing action(s) Corresponding departmental action(s) Support for United Nations Sustainable Development Goal (UN SDG) target Starting point(s), target(s) and performance indicator(s) for departmental actions Results achieved
Reduce greenhouse gas emissions (GHG) from federal government buildings and fleets by 40% below 2005 levels by 2030, with an aspiration to achieve it 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 emissions from the CRA fleet by 40% below 2005–06 levels
  • GHG emissions from the CRA fleet in fiscal year 2005–06 were 397 tonnes CO2
Target exceeded: GHG emissions from the CRA fleet were 215 tonnes, representing 45.9% decrease from
2005–06 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's Government Motor Vehicle Ordering Guide UN SDG12
Responsible consumption and production
Target 12.7
Promote public procurement practices that are sustainable, in accordance with national policies and priorities
  • Right-sized and most fuel efficient light-duty vehicles are purchased
  • Number and percentage of vehicles purchased that meet the requirements
Target met: 100% of the eight light-duty vehicles purchased in 2018–19 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 UN SDG 12
Responsible consumption and production
Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities
Number and percentage of procurement and materiel management specialists trained in green procurement Target met: 100% of the CRA's 48 procurement and materiel management functional specialists were trained in green procurement within one year of being identified as a specialist
Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations UN SDG 12
Responsible consumption and production
Target 12.7
Promote public procurement practices that are sustainable, in accordance with national policies and priorities
Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations Target met: 100% of the CRA's six 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 UN SDG 12
Responsible consumption and production
Target 12.7
Promote public procurement practices that are sustainable, in accordance with national policies and priorities
Number and percentage of contracts valued over $500,000 that the GSDS reviewed for potential sustainable development considerations Target met: Fourteen new contracts over $500,000 were awarded in 2018–19. GSDS reviewed 12 (or 86%) for sustainable development considerations. Two contracts were not 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

Target met: The CRA promoted sustainable business travel during Environment Week

53 employees completed the SBT course in 2018–19

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 2008–09 levels
  • GHG emissions from CRA business-related air travel in 2008–09 were 9,447 tonnes
Target met: GHG emissions from business-related air travel were 5,577 tonnes, representing a 40.9% reduction compared to the 2008–09 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   

Target met: Three national SD events were promoted in 2018–19: Earth Day, Environment Day, 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, and employee login/logoff banners

A plastics reduction campaign was launched as part of Waste Reduction Week

Improve transparency and accountabilityFootnote 2
Not applicable Not applicable Not applicable Not applicable
Develop policy for low carbon governmentFootnote 2 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
Support for United Nations Sustainable Development Goal (UN SDG) target 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)
  2. Maintain up-to-date inventories of desktops, laptops, monitors, and printers
  3. Establish and implement a power management standard for multi-functional printers
Not applicable
  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 kept up-to-date annually
  3. Power management standard developed and applied to multi-functional printers
  1. Target met: The CRA achieved the 1.1:1 ratio and will continue to monitor this ratio to ensure that the target is maintained
  2. Target met: 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. Target met: All multi-functional printers have a power management standard applied

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
Not applicable
  1. Number of square meters (m²) of general purpose office space divided by the number of full-time equivalents (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. Target exceeded: As of April 1, 2019, the CRA office space utilization rate was ~15.7 m² /FTE
  2. Target met: Eight new fit-up and major refit projects were completed in 2018–19:
  • 7 (or 88%) were CRA Workplace 2.0 compliant and below the GC target utilization rate
  • 1 project (or 12%) did not meet the target utilization rate due to additional operational requirements

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
Not applicable
  1. Details of e-service options developed and enhanced for My Account and related mobile applications; paper reduction estimates, if applicable
  2. Details of e-service options developed and enhanced for My Business Account; paper reduction estimates, if available
  3. Details of e-service options developed and enhanced for Represent a Client; paper reduction estimates, if applicable
  4. Number of new online correspondence types introduced
  5. Number of new registrants; paper reduction estimates, if applicable
  1. Target met: Claimants can now file the GST 190 form, “GST/HST New Housing Rebate Application for Houses purchased from a Builder” electronically through My Account
  2. Target met: A new e-service option was introduced to allow businesses to view the assessed value of T2 returns and schedules in My Business Account, reducing the need to request printed copies. There were 91,374 views of assessed and 5,511 views of reassessed T2 returns/schedules. non-resident tax accounts can also be opened electronically
  3. Target met: Two e-service options were implemented for Represent a Client to allow representatives to see what notices were issued to their clients (List of notice events) and to provide a link to information on managing security credentials (Manage your CRA security options)
  4. Target met: There were 14 new online correspondence types introduced (e.g., T1 letters, collection and verification letters)
  5. Target met: In 2018–19, there were 1,559,327 new individual registrants for online mail, which is expected to result in a paper savings estimate of 3,742,385 pages (based on an average of 2.4 pages per individual registrant). During the same period, there were 243,926 new business registrants for online mail, which is expected to result in a paper savings estimate of 975,704 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.
Not applicable Electronic-filing rate
  1. Target met: The electronic filing rate of individual returns remained the same as last year at 87.6% , exceeding our 86% target
  2. Target met: The electronic filing rate of business returns increased from 90% last year to 91.2%
  3. Target met: The electronic filing rate of GST/HST returns increased from 89.2% last year to 91.3%

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.
Not applicable
  1. T1 e-filing paper savings estimate
  2. T2 e-filing paper savings estimate
  3. Pieces of correspondence issued electronically for individuals and businesses (including e-filers); paper savings estimate
  4. E-storage paper savings estimate
  1. Target met: T1 paper filing was reduced by 4.19% or 172,471 returns. This resulted in a T1 e-filing paper savings estimate of 1,552,239 pages (based on an average T1 return of 9 pages)
  2. Target met: T2 paper filing was reduced by 10.61% or 25,407 returns. This resulted in a T2 e-filing paper savings estimate of 177,849 pages (based on an average T2 return of 7 pages)
  3. Target met: There were 20 million pieces of correspondence issued electronically for individuals and businesses, which represents a 36% increase. This resulted in a paper savings estimate of 20 million (based on an average piece of correspondence of 1 page)
  4. Target met: There were 1.2 million electronic document submissions, which represents a 6.3% increase. This resulted in an e-storage paper savings estimate of 2.4 million pages (based on an average submission of 2 pages)

Report on integrating sustainable development

During the 2018–19 reporting cycle, the CRA considered the environmental effects of 33 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, none of these agency proposals was found to have positive or negative effects on progress toward achieving the 2016 to 2019 FSDS goals and targets.

Definitions

Appropriation: Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

Budgetary expenditures: Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

Core Responsibility: An enduring function or role performed by a department. The intentions of the department with respect to a Core Responsibility are reflected in one or more related Departmental Results that the department seeks to contribute to or influence.

Departmental Plan: A report on the plans and expected performance of an appropriated department over a three year period. Departmental Plans are tabled in Parliament each spring.

Departmental Result: A Departmental Result represents the change or changes that the department seeks to influence. A Departmental Result is often outside departments' immediate control, but it should be influenced by program-level outcomes.

Departmental Result Indicator: A factor or variable that provides a valid and reliable means to measure or describe progress on a Departmental Result.

Departmental Results Framework: Consists of the department's Core Responsibilities, Departmental Results and Departmental Result Indicators.

Departmental Results Report: A report on an appropriated department's actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.

Experimentation: Activities that seek to explore, test and compare the effects and impacts of policies, interventions and approaches, to inform evidence-based decision-making, by learning what works and what does not.

Full-time equivalent: A measure of the extent to which an employee represents a full person year charge against a departmental budget. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

Gender-based analysis plus (GBA+): An analytical process used to help identify the potential impacts of policies, programs and services on diverse groups of women, men and gender differences. We all have multiple identity factors that intersect to make us who we are; GBA+ considers many other identity factors, such as race, ethnicity, religion, age, and mental or physical disability.

Government-wide priorities: For the purpose of the 2018–19 Departmental Results Report, those high-level themes outlining the government's agenda in the 2015 Speech from the Throne, namely: Growth for the Middle Class; Open and Transparent Government; A Clean Environment and a Strong Economy; Diversity is Canada's Strength; and Security and Opportunity.

Horizontal initiative: An initiative where two or more departments are given funding to pursue a shared outcome, often linked to a government priority.

Non-budgetary expenditures: Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

Performance: What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.

Performance indicator: A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.

Performance reporting: The process of communicating evidence based performance information. Performance reporting supports decision making, accountability and transparency.

Plan: The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead up to the expected result.

Planned spending: For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in Main Estimates.

Priority: A plan or project that an organization has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired Strategic Outcome(s) or Departmental Results.

Program: Individual or groups of services, activities or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes or service levels.

Result: An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization's influence.

Statutory expenditures: Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

Strategic Outcome: A long term and enduring benefit to Canadians that is linked to the organization's mandate, vision and core functions.

Target: A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

Voted expenditures: Expenditures that Parliament approves annually through an Appropriation Act. The Vote wording becomes the governing conditions under which these expenditures may be made.

Details on transfer payment programs of $5 million or more

General information Transfer payment programs
Name of transfer payment program Climate Action Incentive payment (Statutory)
Start date June 21, 2018
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Statutory authority provided for under the Income Tax Act. The Climate Action Incentive (CAI) payment is deemed to have been paid as a rebate in respect of fuel charges levied under Part I of the Greenhouse Gas Pollution Pricing Act.
Fiscal year for terms and conditions 2018–19
Link to the department's Program Inventory Benefits
Description For jurisdictions that do not meet the Canada-wide federal standard for reducing carbon pollution, the Government will return all direct proceeds from the fuel charge in the jurisdiction of origin, with the bulk of direct proceeds going to individuals and families residing in those provinces through the CAI payment. Payments made to individuals and families vary by province of residence given that different levels of proceeds are generated in each affected jurisdiction, and the impacts of carbon pollution pricing on households differ. These variations are an outcome of the different types and quantities of fuels consumed in different provinces.
Results achieved The CAI payment was provided to eligible individuals from the provinces of Saskatchewan, Manitoba, Ontario, and New Brunswick as part of the assessment of their 2018 income tax and benefit returns. The CAI payment was either applied to reduce the individual's amount owing or may have increased the amount of the refund for the 2018 tax year. No delays were reported.
Findings of audits completed in 2018–19 Not applicable
Findings of evaluations completed in 2018–19 Not applicable
Engagement of applicants and recipients in 2018–19 Not applicable
Financial information (dollars) Transfer payment programs
Type of transfer payment 2016–17 actual spending 2017–18 actual spending 2018–19 planned spending 2018–19 total authorities available for use 2018–19 actual spending (authorities used) Variance (2018–19 actual minus 2018–19 planned)
Total grants
Total contributions
Total other types of transfer payments 663,758,550 663,758,550 663,758,550
Total program 663,758,550
663,758,550 663,758,550
Explanation of variances Due to the timing of the legislation, the CAI payment was not reflected in planned spending figures. As a result, the variance is equivalent to the total CAI payment made during the 2018–19 fiscal year.
General information Children's Special Allowance payments
Name of transfer payment program Children's Special Allowance payments (Statutory)
Start date August 28, 1995Footnote 3
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 2018–19
Link to the department's Program Inventory Benefits
Description Tax-free monthly payments made to agencies and foster parents who are licensed by provincial, territorial 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 234 agencies and institutions on behalf of 55,201 children. Payments were issued on schedule, no delays were reported.
Findings of audits completed in 2018–19 Not applicable
Findings of evaluations completed in 2018–19 Not applicable
Engagement of applicants and recipients in 2018–19 Not applicable
Financial information (dollars) Children's Special Allowance payments
Type of transfer payment 2016–17 actual spending 2017–18 actual spending 2018–19 planned spending 2018–19 total authorities available for use 2018–19 actual spending (authorities used) Variance (2018–19 actual minus 2018–19 planned)
Total grants
Total contributions
Total other types of transfer payments 319,659,267 333,553,349 335,000,000 338,745,215 338,745,215 3,745,215
Total program 319,659,267   333,553,349 335,000,000 338,745,215 338,745,215 3,745,215
Explanation of variances Not applicable

Authorities Approved after Main Estimates (dollars)

The following table details the additional authorities approved for the CRA after the Main Estimates were tabled in Parliament.

Additional authorities approved
2018–19 Main Estimates 4,204,725,760
Planned Spending (as reported in the 2018–19 Departmental Plan) 4,204,725,760
Carry-forward from 2017–18 125,215,013
Severance payments, parental benefits, and vacation credits 72,355,707
Collective bargaining adjustments 59,392,579
Funding for measures to enhance the security of taxpayer information, improve client services, and increase reporting requirements for trusts (Budget 2018) 48,997,025
Funding to administer the federal fuel charge 30,019,143
Funding for measures to combat aggressive international tax avoidance and crack down on tax evasion and tax avoidance (Budget 2018) 21,717,483
Reimbursement of salary advances and overpayments incurred by the CRA in 2017–18 as a result of issues with the Government pay system 10,903,763
Funding to support mandatory reporting of international electronic funds transfers and scientific research and experimental development initiatives 10,697,545
Funding related to Government advertising programs 6,900,000
Funding to address unexpected operational pressures as a result of the new government-wide payroll system – Phoenix (Budget 2018) 3,467,149
Transfer from Global Affairs Canada for the global Knowledge Sharing Platform for Tax Administrations 2,866,690
Funding to respond to the recommendations of the Consultation Panel on Political Activities by Charities 457,122
Other miscellaneous adjustments (62,438)
Year-End Adjustments to Statutory Authorities:  
  • Climate Action Incentive payment deemed to have been paid as a rebate in respect of fuel charges levied under Part I of the Greenhouse Gas Pollution Pricing Act
663,758,550
  • Increase in the spending of revenues received through the conduct of the CRA's operations
22,248,774
  • Contribution to employee benefit plans
17,831,820
  • Court awards
5,436,202
  • Increase in payments under the Children's Special Allowance Act for eligible children in the care of agencies and foster parents
3,745,215
  • Crown assets disposals
119,851
  • Other minor adjustments
6,867
Total Authorities at Year-End 5,310,799,820
Details on project spending (dollars)
Initiative Name 2017–18 Actual spending Prior years' expenditures to March 31, 2018 2018–19 Planned spending 2018–19 Actual spending
Appeals Branch        
Agency-Wide Service Feedback – Phase 2 1,603,810 1,603,810 2,890,000 2,364,743
  1,603,810 1,603,810 2,890,000 2,364,743
Assessment, Benefit, and Service Branch        
Benefits System Renewal 12,677,436 67,583,399 11,055,000 10,785,920
Call Centre Modernization 1,945,371 1,945,371 5,421,000 5,056,808
Digital Services Sub-Programme 8,028,149 15,193,166 5,980,000 5,229,241
Direct Deposit and Address Information Sharing Initiative 934,831 934,831 847,000 784,854
External Administrative Correspondence – Phase 2 5,571,721 10,622,584 1,730,000 1,668,722
InfoDec – Data Integrity and Usage 2,154,504 6,186,726 127,000 119,314
Interoperability for Digital Services 785,000 685,539
Secure Portals Re-engineering 2,641,423 6,049,807 5,008,000 4,216,890
T1 Systems Redesign 43,288,054 209,022,591 29,855,000 25,037,265
T3 Modernization 1,311,000 872,541
  77,241,489 317,538,475 62,119,000 54,457,094
Collections and Verification Branch        
Contact Centre Transformation Initiative 1,212,972 4,873,723 5,759,000 2,527,914
Enhanced Canada Pension Plan – Phase 1 2,004,146 2,004,146 4,547,000 3,897,481
Non-Resident Source Deduction Identification 3,643,592 7,406,261 4,011,000 2,942,061
Workload Management 12,140,790 20,488,560 19,644,000 17,384,863
  19,001,500 34,772,690 33,961,000 26,752,319
Domestic Compliance Programs Branch        
Quantum 4,187,597 9,640,280 3,990,000 3,500,345
  4,187,597 9,640,280 3,990,000 3,500,345
Finance and Administration Branch        
Digital Mailroom 1,126,118 1,572,966 3,000,000 1,509,999
Physical Security Modernization 1,624,111 3,272,829 4,347,000 2,756,171
Planning, Budgeting and Forecasting 2,538,045 3,514,036 2,937,000 548,780
  5,288,274 8,359,831 10,284,000 4,814,950
Human Resources Branch        
HRB Business Intelligence Infrastructure 164,000 164,127
  164,000 164,127
Information Technology Branch        
Application Performance Monitoring and Deployment 480,990 750,612 262,000 263,331
Application Sustainability Program 9,996,670 62,988,199 10,000,000 9,794,146
Business Intelligence Renewal 9,918,129 19,696,058 5,332,000 5,286,919
Data Security Initiative – Phase 1 2,872,575 4,890,922 2,402,000 2,345,858
Data Security Initiative – Phase 2 944,000 488,976
Enterprise Testing Solution 1,166,102 1,554,789 1,899,000 1,372,659
  24,434,466 89,880,580 20,839,000 19,551,889
International, Large Business and Investigations Branch        
Abusive Tax Avoidance – Risk Assessment and Analysis 1,112,000 824,352
Common Reporting Standard 3,262,819 6,368,452 5,361,000 4,429,432
Country by Country Report 1,305,783 2,602,686 1,583,000 1,641,516
Electronic Funds Transfer Matching – Phase 2 3,137,069 3,773,416 4,679,000 4,367,446
PRIMUS 1,854,880 1,905,995 5,899,000 2,906,769
  9,560,551 14,650,549 18,634,000 14,169,515
Legislative Policy and Regulatory Affairs Branch        
Charities IT Modernization 5,937,525 13,399,181 6,934,000 6,832,844
Knowledge Sharing Platform for Tax Administrations 1,262,000 1,314,655
Rulings and Agreements Modernization 188,342 188,342 936,000 864,782
  6,125,867 13,587,523 9,132,000 9,012,281
Service, Innovation and Integration Branch        
GCDocs 2,259,000 2,043,516
Managed Metadata Environment 817,033 2,975,973 531,000 518,823
  817,033 2,975,973 2,790,000 2,562,339
Total 148,260,587 493,009,711 164,803,000 137,349,602
Endnotes
i. Copyright
ii. Minister’s mandate letter
iii. Canada.ca
iv. Canada Revenue Agency Website
v. Report on Federal Tax Expenditures
vi Service standards at the CRA
vii. CRA financial statements
viii. GC Infobase
ix. Appointments of the Board of Management

Gender-based analysis plus

General information Gender-based analysis
Governance structures The Canada Revenue Agency (CRA) develops an annual GBA+ action plan to support the use of GBA+ in the development of programs and services to Canadians.
To ensure progress against the plan, the GBA+ Centre of Expertise (CoE) conducts informal assessments throughout the year to identify challenges and barriers to implementation.
The CRA formally reports on its GBA+ annual action plan in the Departmental Results Report.
The GBA+ CoE reports regularly to the CRA's executive GBA+ Champion, and periodically to the Director General Planning and Reporting Committee.
The CRA will consider the results of the Department for Women and Gender Equality's annual interdepartmental GBA+ implementation survey to evaluate our progress.
The CRA has developed a communications strategy for 2019–20 towards promoting and raising awareness and understanding of GBA+ requirements across the Agency.
Human resources The GBA+ CoE consists of 3 full‐time and 1 part‐time resource partly dedicated to GBA+.
These resources review and provide guidance and hands‐on support to the CRA offices of primary interest conducting GBA+ in support of government initiatives.
They also develop communications and training products, participate at the interdepartmental level in GBA+ working groups, monitor GBA+ implementation, and report on progress in the Departmental Results Report.
GBA+ focal points in the CoE have been trained, and are required to follow the Introduction to GBA+ online course, as well as attend the Department for Women and Gender Equality's annual GBA+ focal point training offered at the Centre for Intercultural Learning.
Major initiatives: results achieved The following are major initiatives where the CRA applied and monitored GBA+ in 2018–19:

Sustaining digital services for Canadians

An agency-wide service program that updated the underlying infrastructure and design of CRA's secure online portals to enable the digital service platform to more readily adapt to digital developments. The result of GBA+ on this program highlighted some segments of the population which may be unable to benefit from improvement and enhancement to the CRA's secure portals, such as Canadians lacking easy access to high-speed internet for financial reasons, or accessibility reasons (rural areas), or as a result of a language barrier, a disability, limited abilities, or digital illiteracy. The GBA+ impact was to ensure that the CRA will maintain the availability of non-digital service delivery channels:

  • The CRA will continue to offer special phone service phone options such as a third language directory and a teletypewriter (TTY) line for those facing barriers when interacting by phone.
  • The CRA will also continue to promote the Community Volunteer Income Tax Program that helps eligible individuals with modest incomes and simple tax situations complete their tax returns and access the benefits to which they are entitled.
  • As an additional mitigation strategy, the CRA launched the File my Return service in 2018 to help eligible individuals with low or fixed income do their taxes. With the File my Return service, eligible individuals are able to file their income tax and benefit returns simply by giving some personal information and answering a series of short questions through an automated phone service.
  • Lastly, the CRA will continue to raise awareness of the support and tools that are available among the more vulnerable groups identified in this assessment, complemented by extensive outreach activities.

Strengthening CRA's Telephone Service Channel

The CRA is improving service, reducing busy signals and improving the accuracy and timeliness of responses given by phone agents. With increased accessibility to address high caller demand and improved accuracy in agent responses, the anticipated impacts of the program are positive for low income groups requiring assistance, particularly seniors, persons with mobility or language barriers, persons living in geographically isolated regions, and those who generally prefer to interact with the CRA by phone. The GBA+ impact was to ensure more inclusive service to those Canadians who require assistance from the Agency to meet their tax filing obligations and receive their rightful benefits and credits.

Canada Child Benefit (CCB)

The CCB is a tax-free monthly payment benefit program made to eligible families (income-dependent) to help them with the cost of raising children under 18 years old. The CCB might include the child disability benefit and any related provincial and territorial programs. The result of GBA+ on this program indicated that the proposed benefit is not expected to carry negative differential impacts for particular groups of women, men, or gender-diverse people. However, according to a recent CRA survey, 10% of respondent's primary language spoken at home was neither of the official languages. This indicates a potential language barrier for individuals who may not have access and awareness to adequate translation services. Also, individuals in remote geographical locations, including on reserves, may continue to face barriers related to access and awareness. The GBA+ impact was to ensure that the CRA is committed to bringing awareness and making the CCB more accessible for remote Northern and Indigenous communities.

  • The CRA is working closely with federal partners, including Employment and Social Development Canada, to promote and facilitate Indigenous access to social benefits available through the tax system. Last year, the CRA conducted 296 visits to Indigenous communities to promote access to certain social benefits. Some initiatives included improved additional in-person outreach conducted in the Regions for tax filing, significant improving awareness, education and promotion of the tax and benefit system.
  • The CRA also supported 234 tax preparation counters in 227 Aboriginal communities through the Community Volunteer Income Tax Program. Further strengthening its outreach, communication and goal of reducing any potential barriers for low income, visible minorities, people with disabilities, women and Indigenous peoples to receive the CCB.

Launching a major offensive on offshore tax cheats

The CRA targets sophisticated taxpayers and their advisors who employ abusive tax schemes and arrangements that use offshore entities to hide their income to avoid paying taxes. The result of GBA+ on this program indicated that it should not produce negative impacts that would affect particular groups of women, men or gender-diverse people. This is because individual gender and identity factors are not applied when selecting audits. However, risk research to date indicates that high net worth groups normally associated with offshore audit results skew towards men. While this program targets a small portion of the population, it seeks to support a fairer tax system by enforcing compliance among a high income population that has the resources to apply complex tax avoidance structures, and will also result in increased government revenue and potential social spending towards the most vulnerable low-income segments of the population.

Reporting capacity and data The following is a list of the CRA Program Inventory areas that collect and keep sufficient individual recipient microdata information to undertake GBA+ as well as publicly released reports.
Domestic Compliance/ International and Large Business Compliance and Criminal Investigations

Business Intelligence (BI)

  • Socio-economic characteristic data is not captured by the BI program, but certain socio-economic characteristic data (age, gender, preferred language of communication, income level) are visually available to BI screeners as they are data elements found within the CRA's information systems. Income level is used by the BI program in its risk algorithms.
  • No publicly released reports

Liaison Officer program – Self-generated inventory (excel spreadsheet provided by Business Intelligence section)

  • Captures personal identifiers (name, address, date of birth, income level, sex and Social Insurance Number (SIN)).
  • No publicly released reports

Liaison Officer program – Specific to the North

  • Captures personal identifiers (name, address, date of birth, and SIN) and names of communities visited.
  • No publicly released reports
Service Complaints
  • The Public Affairs Branch conducts public opinion research and collects information in which datasets may include various demographics such as gender, age, household income, education levels, employment status and mother tongue. Some surveys may also collect additional information about other socio-economic characteristics such as visible minority, member of an indigenous community or if a person has a disability
  • Recent examples of reports posted to Library and Archives Canada:
  1. Canada Child Benefit Program: Satisfaction Survey
  2. Canada Revenue Agency Call Centre Service Expectations
  3. 2017 Annual Corporate Research (ACR) – Qualitative findings and methodological report
  4. Canada Revenue Agency Fairness in Tax Administration Research

Note: This list is not exhaustive but a sample of recent reports.

Registered Plans/Policy, Rulings and Interpretations
  • Captures data on members' gender for actuarial calculations.
  • No publicly released reports
Benefits

Canada Child Benefit, GST/HST credit, Children's Special Allowances, Working Income Tax Benefit /Canada Workers Benefit

  • Captures name, address, date of birth, sex, income levels, and SIN.
  • No publicly released reports

Disability Tax Credit

  • Captures name, address, date of birth, sex, income levels, and SIN.
  • No publicly released reports
Tax Services and Processing
  • Business returns collects: name, language, contact information (phone number, email address), addresses (city, province, country), SIN, and business numbers.
  • No publicly released reports
Internal Services

Official Languages Data in Corporate Administrative Systems (CAS )

  • Captures: First Official Language (participation of Official Language Minority Community in workforce) of internal employees, preferred Official Language of internal employees, bilingual proficiency of internal employees
  • Publicly released reports: Participation rates of Official Language Minority Community is included in the Departmental Results Report.

Employment Equity Data in CAS captured through voluntary self-identification via Workforce Profile Questionnaire (internal employees only)

  • Captures:

1.  Gender (male/female)

2.  Identification as a Persons with Disability with optional subgroups:

a.  Blind or partially sighted (unable to see or difficulty seeing)

b.  Chronic Illnesses (long-term illnesses that impact the day to day life)

c.  Co-ordination or dexterity (difficulty using hands or arms)

d.  Deaf or hard of hearing (unable to hear or difficulty hearing)

e.  Learning disabilities (interference with the acquisition or use of some abilities)

f.  Mental health (functional limitations related to mental health)

g.  Mobility (difficulty moving from one office to another or up and down stairs)

h.  Speech and language impairment (unable to speak or difficulty speaking and being understood)

i.  Other

3.  Identification as an Indigenous Person with optional subgroups:

a.  Inuk

b.  Metis

c.  North American Indian/First Nation

4.  Identification as a member of a visible minority with optional subgroups:

a.  Black

b.  Chinese

c.  Filipino

d.  Japanese

e.  Korean

f.  Latin American (Central and South America)

g.  Other Aboriginal Peoples not from Canada/United States (Mexico, New Zealand, Australia)

h.  Person of Mixed Origin (with one parent in one of the visible minority groups listed)

i.  South Asian/East Indian (Indian from India, Bangladeshi, Pakistani, East Indian from Guyana, Trinidad, and East Africa)

j.  Southeast Asian (Burmese, Cambodia, Laotian, Thai and Vietnamese)

k.  Other visible minority group

  • Publicly released reports:

1.  Labour market availability provided by Employment and Social Development Canada

a.  Report on CRA's Employment Equity Diversity and Inclusion Action Plan tabled in Parliament released on CRA's Open Government site. Reports include the internal representation of women, persons with disabilities, Indigenous people and visible minorities. The report includes: representation at Executive level, at management development programs, by sex and by region of work.

2.  Representation of hiring, promotion, and separationFootnote * of women, persons with disabilities, Indigenous people and visible minorities

3.  Representation of women, persons with disabilities, Indigenous people and visible minorities within Employment Equity Occupational Groups

4.  Distribution of women, persons with disabilities, Indigenous people and visible minorities at the CRA by salary rangeFootnote *

5.  Distribution of women, persons with disabilities, Indigenous people and visible minorities at the CRA by age groupsFootnote *

6.  Representation of the average age of designated group members at the CRAFootnote *

The Online Standardized Testing System has a voluntary demographic questionnaire prior to start of testing.

  • Captures: It asks candidates (internal employees and external candidates in a supervised testing environment):

1.  Their gender

2.  Whether the candidate is visible minority

3.  Whether the candidate belongs to indigenous group

  • Publicly released reports: There is no reporting. Data is used for statistical purposes only.

Responses to parliamentary committees and external audits

Responses to parliamentary committees

There were two Parliamentary Committee reports requiring a response in 2018–19.

On February 12, 2018, the House of Commons Standing Committee on Public Accounts released its 41st report: Report 41: Report 2, Call Centres—Canada Revenue Agency, of the Fall 2017 Reports of the Auditor General of Canada. The report contained four recommendations, which required the CRA to conduct reviews or provide reports on various processes related to the access to their call centre agents and providing accurate information to callers. Generally, the four recommendations sought to ensure that the CRA addressed the issues identified in the Auditor General of Canada's audit, as well as the results of a study on call centre performance. On June 12, 2018, the Minister of National Revenue tabled the Government Response. The Government Response indicated support for the implementation of all four recommendations, taking into account the CRA's commitment to improve service to taxpayers through more timely access to its call centres' agents and the provision of accurate information.

On June 27, 2018, the Senate Social Affairs, Science and Technology Committee released its 26th report: Breaking Down Barriers: A critical analysis of the Disability Tax Credit and Registered Disability Savings Plan. The report contained 16 recommendations. While the majority dealt with matters under the purview of either the Department of Finance or Employment and Social Development Canada, several related to the CRA. On February 21, 2019, the Minister of National Revenue – along with the Minister of Finance and the Minister of Employment and Social Development Canada – tabled the Government Response. The Government Response indicated the appreciation for the Committee's report and recommendations, noting it would help inform the Government's ongoing commitment to support persons with disabilities.

Response to audits conducted by the Office of the Auditor General of Canada (including audits conducted by the Commissioner of the Environment and Sustainable Development)

2017 Fall Reports of the Auditor General

Tabled in Parliament on November 21, 2017

Report 2 – Canada Revenue Agency Call Centres

The objective of this audit was to determine whether the Canada Revenue Agency's call centres provide taxpayers with access to accurate and timely information. The audit focused on the lines in both languages for addressing questions from individuals, from businesses (including GST-related questions), and about benefits, as these lines experience the greatest call volumes. The OAG did not examine lines for collections or any temporary lines (such as those for Phoenix-related questions).

The OAG made three recommendations to the CRA. The OAG recommended that the CRA take actions to improve access to its call centre services; improve the accuracy of information provided to taxpayers by agents; and improve its call centre performance indicators and reporting practices. The CRA agreed with the recommendations and is taking steps to address the issues.

2018 Spring Reports of the Auditor General of Canada

Report 2 – Disposing of Government Surplus Goods and Equipment

This audit focused on whether selected federal organizations disposed of surplus goods and equipment at the appropriate time in a manner that maximized benefits. These benefits include selling assets for the best possible return, reusing or refurbishing assets that were still in good condition, donating assets to organizations that could benefit from them, and disposing of assets in an environmentally sustainable way.

The Office of the Auditor General (OAG) of Canada found that CRA had adopted practices to reuse its own assets, which resulted in savings of more than $4.5 million over three years.

There was one recommendation for the CRA in the report. The Auditor General recommended that the CRA improve its internal processes to facilitate the donation of surplus assets. The CRA agreed with the recommendation and is taking steps to address the issue.

Link to report

Link to CRA response to recommendation (2.41)

2018 Fall Reports of the Commissioner of the Environment and Sustainable Development

Report 3 – Departmental Progress in Implementing Sustainable Development Strategies

Following the Commissioner's annual monitoring since 2013 of sustainable development strategy commitments made by the federal government, this wrap up audit examined 26 organizations to assess their progress in applying the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, and whether the organizations had met their commitments to strengthen their strategic environmental assessment practices.

There were no recommendations for the CRA.

Link to report

2018 Fall Reports of the Auditor General of Canada

Report 7 – Compliance Activities – Canada Revenue Agency

The objective of this audit was to determine whether the CRA applied the Income Tax Act consistently during compliance activities, and accurately reported the results of its compliance activities. The Office of the Auditor General (OAG) examined how consistently the CRA applied its compliance activities for various types of taxpayers across Canada. The OAG also examined the performance indicators for compliance activities and how they were measured, monitored, and reported to Parliament.

There were eight recommendations for the CRA in the report including recommendations for the CRA to take actions to ensure it applies tax rules consistently for taxpayer files and also recommendations for the CRA to improve its reporting of compliance activity results. The CRA agreed with the recommendations and is taking steps to address the issues.

Link to report

Link to CRA responses to recommendations

Response to audits conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages

There were no audits in 2017–18 and in 2018–19 requiring a response.

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