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):
- 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 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 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 |
|
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 |
|
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 |
|
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 |
|
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 |
|
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 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:
|
Not applicable |
|
|
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):
|
Not applicable |
|
|
By 2020, the CRA will develop and enhance electronic service options:
|
Not applicable |
|
|
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:
|
Not applicable | Electronic-filing rate |
|
Estimate the reduction in paper use due to e filing, e-storage, and e-service improvements:
|
Not applicable |
|
|
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
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 |
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. |
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 |
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.
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: | |
|
663,758,550 |
|
22,248,774 |
|
17,831,820 |
|
5,436,202 |
|
3,745,215 |
|
119,851 |
|
6,867 |
Total Authorities at Year-End | 5,310,799,820 |
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 |
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 |
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:
|
|
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.
|
|
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)
|
|
Liaison Officer program – Self-generated inventory (excel spreadsheet provided by Business Intelligence section)
|
|
Liaison Officer program – Specific to the North
|
|
Service Complaints | |
Note: This list is not exhaustive but a sample of recent reports. |
|
Registered Plans/Policy, Rulings and Interpretations | |
|
|
Benefits | |
Canada Child Benefit, GST/HST credit, Children's Special Allowances, Working Income Tax Benefit /Canada Workers Benefit
|
|
Disability Tax Credit
|
|
Tax Services and Processing |
|
|
|
Internal Services |
|
Official Languages Data in Corporate Administrative Systems (CAS )
|
|
Employment Equity Data in CAS captured through voluntary self-identification via Workforce Profile Questionnaire (internal employees only)
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
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.
1. Their gender 2. Whether the candidate is visible minority 3. Whether the candidate belongs to indigenous group
|
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 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.
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 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.
Page details
- Date modified: