Supplementary Information Tables

Raison d’être, mandate and role

Raison d’être

The Minister of National Revenue is responsible for the Canada Revenue Agency (CRA). The CRA administers tax, benefits, and related programs for governments across Canada. In carrying out its role, the CRA contributes to the economic and social well-being of Canadians by promoting voluntary participation in our tax system. The CRA makes sure that:

Mandate and role

The CRA’s mandate is to make sure that Canadians pay their required share of taxes and receive their rightful share of benefits. In fulfilling its core responsibilities, the CRA administers the Income Tax Act, the Excise Tax Act and the Excise Act; collects taxes on behalf of provinces and territories, collects certain non-tax debts for the federal government and administers legislation relating to the Canada Pension Plan and the employment insurance program.

For more information on mandate letter commitments, see the Minister’s mandate letter.

Board of Management attendance record for 2019–20 and compensation rates

The Board of Management (Board) is supported by five committees and one subcommittee, where documents are presented for Board approval. The following table shows the membership of each committee as well as directors’ committee attendance during 2019–20, taking into consideration departures and appointments.

Board of Management attendance record for 2019–20 and compensation rates
Board members

Board of management (11 meetings)Footnote 1

Audit committee (4 meetings)

Governance
and social responsibility committee
(4 meetings)

Human resources committee (5 meetings) Resources committee (4 meetings) Service transformation subcommittee
(3 meeting)Footnote 2
Suzanne Gouin 11/11 4/4  4/4  5/5 4/4  3/3
Kathryn A. Bouey 11/11     5/5 4/4 
 
Dawn Dalley 11/11     4/5 3/3 3/3
France-Élaine Duranceau 11/11 4/4 3/3   1/1  
Mary Ference 8/11     4/5   3/3
Gerard J. Fitzpatrick 10/11 4/4     4/4  
Susan GreenFootnote 3 8/8   4/4     3/3
Susan Hayes 9/11   4/4 3/5    
Francine Martel-Vaillancourt 11/11 4/4   4/4   3/3
David Reid 11/11 4/4     4/4 2/2
Mireille A. Saulnier 11/11   4/4 4/5    
Joyce Sumara 11/11 4/4 3/3   4/4  
Paul Summerville 10/11 1/1   4/5    
Stanley (Stan) Thompson 11/11 4/4     4/4 2/2
Commissioner Bob Hamilton 11/11 N/AFootnote 4 4/4 5/5 4/4 3/3
Average attendance per meeting 156/162 = 91% 29/29 = 100% 26/26 = 100% 38/44 = 86% 32/32 = 100% 22/22 = 100%
Governor in Council rates of payFootnote 5
Member position Annual retainer Range Annual retainer CRA Per diem Range Per diem CRA
Board Chair $14,500-$17,100 $17,100 $565-$665 $650
Committee Chair $11,100-$13,000 $12,500 $565-$665 $600
Director $7,300-$8,600 $8,000 $475-$550 $550

Highlights and results by program

For the programs highlighted below, the CRA has applied a gendered analysis not only through Gender-based Analysis Plus (GBA+) assessments, but more importantly directly into the program development and implementation phases to ensure that programs are accessible to all Canadians. This has included examining the economic and social differences between men, women, Indigenous Peoples, and other segments of the population to identify factors that may impede their access to benefits to which they are entitled and to develop appropriate solutions to address these factors. For example, CRA employees based in the three Northern Service Centres in Whitehorse, Yellowknife, and Iqaluit expand the Benefits Outreach Program, the Community Volunteer Income Tax Program (CVITP), and the Liaison Officer service in the territories providing targeted services to northern, Indigenous communities. More specific information for each of these programs are highlighted below.

COVID-19 measures

The World Health Organization declared COVID-19 a global pandemic on March 11, 2020. Subsequently, measures were implemented in Canada to limit the spread of COVID-19, including closures of non-essential businesses, schools, and daycare facilities. According to Statistics Canada’s Labour Market Survey (July, 2020), 5.5 million Canadian workers across Canada were affected by the economic shutdown from February to April.

The economic shutdown had differential impacts on diverse segments of the population. For example, in March, loss in employment among women in core working ages was more than twice that of men. By July, employment rose faster among women (+3.4% or +275,000) than men (+1.5% or +144,000). Due to heavier employment losses among women in March, however, employment in July was closer to its pre-shutdown level for men than for women. As of July, men in the core-age group of 25 to 54, who were least affected by the shutdown, had recovered to within 4.4% of their February employment level. Employment for women in this age group was within 5.7% of pre-COVID levels. Female youth (aged 15 to 24) were the furthest from their February employment level (-17.9%), followed by young men (-16.9%) in the same age group. Results also suggest that more women continue to engage in non-employment related activities than prior to the pandemic. Women with children (youngest between ages 6 and 17) accounted for the largest gap in employment levels in July compared to before to the pandemic. Unemployment rates were also higher among visible minority groups (most notably South Asian, Arab, and Black Canadians) than non-Indigenous and non-visible minority Canadians.

The Government of Canada introduced numerous economic measures to support Canadians during the pandemic, many of which were administered by the CRA. These included the Canada emergency response benefit, the Canada emergency wage subsidy, temporary wage subsidy, Canada emergency student benefit, a one-time increase to the Canada child benefit and the goods and services/harmonized sales (GST/HST) credit as well as extensions of tax filing and payment deadlines. Statistics related to COVID-19 measures implemented by the CRA in 2020–21 are available on Canada.ca and GBA+ results will be detailed in future reporting.

The Liaison Officer service

The CRA offers a free Liaison Officer service to owners of small businesses and self-employed individuals to help them understand their tax obligations with no tax consequences.

In 2019–20, to help Canadians and Indigenous Peoples in the territories meet their tax obligations and receive benefits, the CRA expanded its Liaison Officer service to the territories. The expansion of the Liaison Officer service responds to needs expressed by small businesses during Serving You Better consultations. The CRA reached over 2,600 Canadians in over 41 communities through 199 in-person visits, 25 group seminars, 185 promotional events, and on-site service at the three Northern service centres.

Canada child benefit

The Canada child benefit (CCB) is a tax-free monthly payment benefit program made to eligible families to help them with the cost of raising children under 18 years old. The benefit payment received is dependent on household income, such that low and middle-income families receive higher payments.

In 2019–20, the CRA launched multiple initiatives aimed at improving accessibility to the CCB, including to vulnerable families, to ensure all Canadians receive the benefits for which they are eligible, consistent with the Minister’s mandate letter. Web content related to the CCB was updated, including online answers to frequently asked questions pertaining to the benefit. Additionally, the CRA updated the CCB application form (paper and electronic format) to simplify the language and improve the layout. The new form is easier for Canadians to complete and helps the CRA process the application. Implementing the new form reduced the number of follow up questions to the applicant.

The CRA, moreover, continues to work with the territories of Yukon and Nunavut for the implementation of the automated benefits application process, when parents register the birth of their newborn with territories. The automated process makes it easy for new parents to apply for the CCB and we want to expand it to all territories. At this time, only the Northwest Territories is a participating territory but we expect the Yukon to offer the service in the spring of 2021 and Nunavut at a later date.

Community Volunteer Income Tax Program

The Community Volunteer Income Tax Program (CVITP) is a program dedicated to helping eligible individuals with modest incomes and simple tax situations complete their tax returns and access the benefits for which they are eligible. The CVITP facilitates access to free tax preparation services for several vulnerable population segments, which include Indigenous peoples, newcomers and refugees, seniors, youth and students, people with disabilities, the homeless and housing insecure, and low- to modest-income individuals.

In 2019–20, over 407,000 individuals were helped by the CVITP. Since March 11, 2020, due to COVID-19, many community organizations closed and had to postpone or scale back the free tax clinics they offer in partnership with the CRA. To continue to serve the vulnerable populations that use these clinics, temporary virtual tax clinics were announced on May 12, 2020. The CRA has worked at great pace to provided updated process guidelines to address lockdown barriers to make sure information security is maintained in the virtual clinic environment. The CRA also provided registered organizations and volunteers with the support and guidance to make sure Canadians, including vulnerable populations, continue to receive support in these unprecedented circumstances.

The Benefits Outreach Program

The Benefits Outreach Program offers in-person visits across Canada to help organizations that service vulnerable populations educate their clients about the benefits and credits for which they may be eligible. CRA products are tailored to the vulnerable segments of Canada's population. They provide information about the benefits and credits they could get, how to apply for them, and how to continue getting them.

In 2019–20, the Program conducted 3,919 outreach activities, an increase of 1,020 activities (or 35%) over 2018–19. Additionally, outreach officers working in Northern Service Centers in Whitehorse, Yellowknife and Iqaluit conducted 356 community outreach activities and hosted over 1,300 in-person meetings to provide one-on-one tax and benefit support.

Initiatives to strengthen the CRA’s telephone service channel

The CRA is enhancing its telephone service, reducing busy signals and improving the accuracy and timeliness of responses given by phone agents. The telephone service initiatives launched in 2019–20 increased accessibility, improved accuracy in agent responses, and had a positive impact 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.

Internal service initiatives

The CRA’s designed and implemented the 2017–2020 Strategy for the Recruitment, Inclusion, and Retention of Indigenous peoples to help strengthen relations with Indigenous peoples and maintain a positive work environment. Initiatives supporting the Strategy, such as the Indigenous Mentoring Initiative, and an increased focus on Indigenous recruitment have contributed positively to the representation of Indigenous peoples.

In 2019–20, there were 57 pairings through the Indigenous Mentoring Initiative and six buddy relationships established through the Indigenous Buddy initiative.

CRA sustainable development strategy

This supplementary information table supports the commitment in the Federal Sustainable Development Act to make environmental decision-making more transparent and accountable to Parliament. It also contributes to an integrated, whole-of-government view of activities supporting environmental sustainability.

Introduction to the Departmental Sustainable Development Strategy

The 2016 to 2019 Federal Sustainable Development Strategy (FSDS) presents the Government of Canada’s sustainable development goals and targets, as required by the Federal Sustainable Development Act. In keeping with the purpose of this Act to provide the legal framework for developing and implementing a FSDS that will make environmental decision-making more transparent and accountable to Parliament, the CRA supports reporting on the implementation of the Departmental Sustainable Development Strategy (DSDS).

Sustainable development in the CRA

The CRA’s DSDS for 2017 to 2020 describes the department’s actions in support of achieving the FSDS goal of Low-Carbon Government. This supplementary information table presents available results for the departmental actions pertinent to this goal. Previous years’ supplementary information tables are posted on the CRA’s website.

CRA performance by FSDS goal

The following tables provide performance information on departmental actions in support of 

Low-Carbon Government. Information on how the departmental action contributes to the FSDS and linkage to the United Nations (UN) Sustainable Development Goals (SDGs), where relevant, is also included.

Context: Low-Carbon Government

The CRA pursues sustainable development (SD) and the FSDS goal of Low-Carbon Government within the context of this corporate mandate. The CRA is committed to contributing to the economic and social well-being of Canadians in a way that meets the needs of the present without compromising the ability of future generations to meet their own needs. The CRA will do this by considering the economic, environmental and social dimensions of its decision, programs, services and operations. The CRA also recognizes the impact it has in the communities in which its employees live and work, and is committed to its social responsibility.

Low-Carbon Government: The Government of Canada leads by example by making its operations low-carbon

2016 to 2019 Federal Sustainable Development Strategy target

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

Low-Carbon Government
2016 to 2019 Federal Sustainable Development Strategy contributing action Corresponding CRA action Starting point, performance indicator and target Results achieved Link to the 2016 to 2019 Federal Sustainable Development Strategy (FSDS) and United Nations Sustainable Development Goals (UNSDG)
Improve the energy efficiency of the buildings/operations FSDS contributing action that is specific to certain departments but not directly applicable to the CRA      
Modernize the fleet Measure and report on GHG emissions from the CRA fleet using the Federal Greenhouse Gas Tracking Protocol—A Common Standard for Federal Operations

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

GHG emissions from the CRA fleet were 208 tonnes, which represents a 47.6% decrease from 2005–06 levels FSDS
A reduction in GHG emissions from the CRA fleet will contribute to a reduction in overall GHG emissions from the federal government fleet

UNSDG 13 – Target 13.2 Integrate climate change measures into national policies, strategies and planning
Modernize the fleet
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

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

Number and percentage of vehicles purchased that meet the requirements

100% of the three light-duty vehicles purchased were right-sized for operational needs and purchased in accordance with the federal Government Vehicle Ordering Guide FSDS
Replacing vehicles with more fuel efficient, hybrid or zero-emissions vehicles will contribute to a reduction in GHG emissions from the federal government fleet

UNSDG 12 – Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities
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 Number and percentage of procurement and materiel management specialists trained in green procurement As of March 31, 2020 there were 45 procurement and materiel management functional specialists. All 45 were trained in green procurement within one year of being identified as a specialist for a total of 100% (this excludes Contracting Officers who have had their authority suspended or cancelled due to extended leave or assignments) FSDS
Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains

UNSDG 12 – Target 12.7
Promote public procurement practices that are sustainable, in accordance with national policies and priorities
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 Number and percentage of procurement and materiel management specialists trained in green procurement As of March 31, 2020 there were 45 procurement and materiel management functional specialists. All 45 were trained in green procurement within one year of being identified as a specialist for a total of 100% (this excludes Contracting Officers who have had their authority suspended or cancelled due to extended leave or assignments) FSDS
Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains

UNSDG 12 – Target 12.7
Promote public procurement practices that are sustainable, in accordance with national policies and priorities
Support the transition to a low-carbon economy through green procurement
Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations 100% of the CRA’s six managers and heads of procurement and materiel management have performance evaluations that include green procurement

FSDS
Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains

USSDG 12 – Target 12.7 
Promote public procurement practices that are sustainable, in accordance with national policies and priorities

Support the transition to a low-carbon economy through green procurement
Engage the Sustainable Development Centre of Expertise on environmental considerations for all contractual arrangements valued over $500,000 Number and percentage of contracts valued over $500,000 that the Sustainable Development Centre of Expertise reviewed for potential sustainable development (SD) considerations Eleven new contracts over $500,000 were awarded. The Sustainable Development Centre of Expertise reviewed 9 (or 82%) for SD considerations

Two contracts were not reviewed because of confidentiality restrictions
FSDS
Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains

UNSDG 12 – Target 12.7
Promote public procurement practices that are sustainable, in accordance with national policies and priorities
Demonstrate innovative technologies Not applicable Not applicable Not applicable Not applicable
Promote sustainable travel practices Promote sustainable travel and the Sustainable Business Travel course to CRA employees
  • Sustainable travel and the Sustainable Business Travel course are promoted to employees annually
  • Number of course completions
The CRA promoted sustainable business travel during Environment Week

In 2019–20, 402 employees completed the SBT course
FSDS
The promotion of sustainable travel options and the Sustainable Business Travel course can help reduce greenhouse gas emissions while encouraging employees to be more conscious of the environmental impacts of travel

USSDG 13 – Target 13.2
Integrate climate change measures into national policies, strategies and planning
Promote sustainable travel practices
Measure and report on greenhouse gas (GHG) emissions from business-related air travel
  • 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
GHG emissions from business-related air travel were 5,644 tonnes, representing a 40.2% reduction compared to the 2008–09 baseline year FSDS
Measuring and reporting on greenhouse gas GHG emissions from business air travel will help to reduce indirect (scope 3) GHG emissions and promote lower carbon alternatives to work-related air travel

UNSDG 13 – Target 13.2
Integrate climate change measures into national policies, strategies and planning
Understand climate change impacts and build resilience Promote sustainable development (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)
  • SD information is promoted to CRA employees
  • Details of promotion efforts
Three national SD events were promoted: 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, employee login/logoff banners, and social media.

In addition, a national campaign was held in January to promote the reduction of single-use plastics, provide information on proper recycling and encourage employees to think green
FSDS
Employee mobilization supports the overall strategy to green government by encouraging employee-led efforts to change behaviour towards more environmentally friendly outcomes. This ultimately helps the Government of Canada reduce GHG emissions, resource use, and waste

UNSDG 11 – Target 11.6
By 2030, reduce the adverse per capita environmental impact of cities, including by paying special attention to air quality and municipal and other waste management
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 CRA-specific sustainable development commitments

The commitments below are additional activities included in the CRA Sustainable Development Strategy 2017-2020 that relate to the 2016 to 2019 Federal Sustainable Development Strategy’s Low-Carbon Government goal, but do not link to any specific target. These activities demonstrate the CRA’s commitment to go beyond the federal commitments above, ensuring that sustainable development is fully integrated into its programs, service, and operations.

Additional activities
Additional activities and initiatives Starting point, performance indicator and target Results achieved Link to the 2016 to 2019 Federal Sustainable Development Strategy (FSDS) and United Nations Sustainable Development Goals (UNSDG)

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

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. The CRA achieved the 1.1:1 ratio and continues to monitor the ratio to ensure that it is maintained. An action plan is in place should the device ratio exceed the target

2. Physical Inventory Verification and Audit Guidelines are in place to support ongoing inventory verification. The CRA maintains a comprehensive inventory report that is produced quarterly

3. All multi-functional printers have a power management standard applied

FSDS
Right-sizing office information technology equipment will help minimize energy use and therefore GHG emissions from electricity

UNSDG 13 – Target 13.2
Integrate climate change measures into national policies, strategies and planning

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 per full-time equivalent (m2/FTE) (Government of Canada target):

1. Determine the CRA’s general purpose office space utilization rate and how it compares to the GC’s target utilization rate of 16.4 m2/FTE

2. Workplace 2.0 standards (including the GC’s target utilization rate of 16.4 m2/FTE) are applied to all new fit-ups and major refits, when feasible

1. Number of square meters of general purpose office space divided by the number of full-time equivalents; (m2/FTE)

2. Number and percentage of completed new fit-up and major refit projects (measured at project close-out) that implemented Workplace 2.0

1. As of April 1, 2020, the CRA office space utilization rate was 15.7 m²/FTE

2. Three new fit-up and major refit projects were completed in 2019–20. All of them (100%) are CRA Workplace 2.0 compliant and below the target utilization rate

FSDS
Right-sizing space that is within the CRA’s real property portfolio will help minimize energy use and therefore GHG emissions from heating and electricity

UNSDG 13 – Target 13.2
Integrate climate change measures into national policies, strategies and planning

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

1. Develop and enhance e-service options for My Account and related mobile applications

2. Develop and enhance e-service options for My Business Account

3. Develop and enhance e-service options for Represent a Client

4. Increase the amount of online correspondence types available for taxpayers and benefit recipients.

5. Increase the number of registrants for online mail

1. Details of e-service options developed and enhanced 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. The following e-service options were added to My Account:

  • Forms to apply for a rebate of Goods and Services Tax and the Harmonized Sales Tax (GST/HST) (GSTT190, GST191 and GST189) can be filed electronically
  • The ability to see uncashed cheques online reduces the need for individuals to call CRA and request a Form 535 be mailed to them in order to request a replacement payment. Requests can be uploaded and submitted electronically through the submit document function in My Account which reduces the amount of paper that need to be submitted to the CRA (although mail-in requests are also accepted)

2. The following e-service options were added to My Business Account:

  • Non-resident tax accounts can be opened electronically
  • Account alerts were expanded to include optional alert messages 

3. The following e-service options were added to Represent a Client:

  • Owners can update phone numbers and close certain program accounts
  • All representatives can send electronic business authorizations 

4. There were 27 new online correspondence types introduced  

5. There were 1,588,501 individual and 234,707 business registrants for online mail. This is estimated to have resulted in savings of 3,812,402 pages for individual registrants (based on an average of 2.4 pages) and 938,828 pages for business registrants (based on an average of 4 pages)

FSDS
Paper reduction initiatives prioritize materials and solutions that minimize the impact on the environment

UNSDG 12 – Target 12.5 By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse

The CRA will continue to promote and encourage the use of its electronic services, including the electronic filing of individual, business, and Goods and Services Tax and the Harmonized Sales Tax (GST/HST) returns:

1. Increase electronic filing of individual returns (T1)

2. Maintain a minimum 88% electronic filing rate for business returns (T2)

3. Increase electronic filing of GST/HST returns

Electronic filing rate 

1. The electronic filing rate of individual returns increased from 88.6% last year to 90.1%, exceeding the 86% target.

2. The electronic filing rate of business returns increased from 91.2% last year to 92.6%, exceeding the 88% target

3. The electronic filing rate of GST/HST returns increased from 91.3% last year to 93.2%

FSDS
Paper reduction initiatives prioritize materials and solutions that minimize the impact on the environment

UNSDG 12 – Target 12.5
By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse

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

1. Estimate the annual decrease in paper use due to individual (T1) electronic filing

2. Estimate the annual decrease in paper use due to business (T2) electronic filing

3. Estimate the annual decrease in paper use due to online mail

4. Estimate the annual decrease in paper use due to electronic document storage

1. T1 e-filing paper savings estimate

2. T2 e-filing paper savings estimate

3. Pieces of correspondence issued electronically for individuals and businesses (including e-filers); paper savings estimate

4. E-storage paper savings estimate

1. T1 paper filing was reduced by 11.6% or 457,592 returns. This resulted in a T1 e-filing paper savings estimate of 4,118,328 pieces of paper (based on an average T1 return of 9 pages)

2. T2 paper filing was reduced by 12% or 24,909 returns. This resulted in a T2 e-filing paper savings estimate of 174,363 pieces of paper (based on an average T2 return of 7 pages)

3. There were 24 million pieces of correspondence issued electronically for individuals and businesses, which represents a 20% increase compared to 2018–19. This resulted in a paper savings estimate of 24 million pages (based on an average piece of correspondence of 1 page)

4. There were 1.47 million electronic document, which represents a 22% increase compared to 2018–19. This resulted in an e-storage paper savings estimate of 2.94 million pages (based on an average submission of 2 pages)

FSDS
Paper reduction initiatives prioritize materials and solutions that minimize the impact on the environment

UNSDG 12 – Target 12.5
By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse

Report on integrating sustainable development

The CRA will continue to ensure that its decision-making process includes consideration of 2016 to 2019 Federal Sustainable Development Strategy (FSDS) goals and targets through its strategic environmental assessment (SEA) process. An SEA for a policy, plan or program proposal includes an analysis of the impacts of the given proposal on the environment, including on relevant FSDS goals and targets.

Public statements on the results of the CRA’s assessments are made public when an initiative has undergone a detailed SEA (see here). The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision-making.

During the 2019–20 reporting cycle, the CRA considered the environmental effects of 29 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 SEA process, none of the proposals were found to have positive or negative effects on progress towards achieving the FSDS goals and targets.

Response to parliamentary committees and external audits

Response to parliamentary committees

There were two Parliamentary Committee reports requiring a response in 2019–20. 

On February 6, 2019, the House of Commons Standing Committee on Public Accounts released its 59th report: Report 7, Compliance Activities—Canada Revenue Agency, of the Fall 2018 Reports of the Auditor General of Canada. The report contained ten recommendations aimed at improving CRA compliance activities such as consistently applying tax rules when reviewing or auditing tax files. On May 29, 2019, the Minister of National Revenue tabled the Government Response, which takes into account the CRA’s commitment to apply the Income Tax Act consistently during its compliance activities and to accurately report the results of its compliance activities.

On February 6, 2019, the House of Commons Standing Committee on Public Accounts released its 58th report: Report 2, Disposing of Government Surplus Goods and Equipment, of the 2018 Spring Reports of the Auditor General of Canada. While the report contained four recommendations in total, only one was applicable to the CRA (Recommendation 2, requesting that the CRA provide a report outlining their revised internal processes to facilitate the donation of surplus assets). On June 6, 2019, the Government Response was tabled and the CRA noted efforts to facilitate transfers and donations of surplus assets. 

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)

2019 Spring Reports of the Auditor General of Canada – Report 3—Taxation of E-Commerce

This audit focused on whether, according to their respective roles and responsibilities, the CRA, the Canada Border Services Agency, and the Department of Finance Canada ensured that the sales tax system for e-commerce was neutral (treated all vendors equally with regard to the GST/HST) and that the GST/HST tax base (everything that is taxable) was protected.

The Office of the Auditor General (OAG) of Canada found that, overall, the Canadian sales tax system did not keep pace with the rapidly evolving digital marketplace. The OAG found that the CRA undertook few activities to ensure that e-commerce vendors registered for, collected, and remitted sales taxes when required.

There were two recommendations for the CRA in the report. The Auditor General recommended that the CRA, within its legislative authority, expand its compliance activities and leverage available third-party data to enhance its ability to detect and deter non-compliance for the GST/HST in e-commerce. The Auditor General also recommended that the CRA implement mechanisms to track, monitor, and report the number of compliance activities it conducts to manage the risk of non-compliance in e-commerce. The CRA agreed with the recommendations and is taking steps to address the issues.

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 2019–20 requiring a response.

Authorities approved after Main Estimates

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

Additional authorities
2019–20 Main Estimates  4,502,426,186
Less: budget implementation votes (included in Main Estimates for information) (60,873,499)
Planned spending (as reported in the 2019–20 Departmental Plan) 4,441,552,687
Carry-forward from 2018–19 179,375,108
Funding for severance payments, parental benefits, and vacation credits 59,617,235
Allocations from the budget implementation votes for Budget 2019 measures  
  • Improving tax compliance
26,931,492
  • Tax compliance in real estate
8,696,184
  • Improving client services at the Canada Revenue Agency
7,828,021
  • Ensuring proper payments for public servants – Phoenix
7,690,769
  • Improving access to the Canada workers benefit
1,696,620
  • Access to charitable tax incentives for not-for-profit journalism
730,392
  • Tax credit for digital news subscriptions
94,031
Collective bargaining adjustments 52,632,068
Funding to implement and administer the federal fuel charge and the climate action incentive payment for Alberta 19,588,471
Funding for the reimbursement of salary advances and overpayments incurred by the CRA in 2018–19 as a result of issues with the government pay system 12,281,662
Funding for the Advisory Committee on the Charitable Sector, the Canada Workers Benefit, and the organ and tissue donor registry 5,587,648
Funding for the Application Modernization initiative (Treasury Board Central Vote 10 – Government-wide initiatives) 3,958,197
Funding for the federal administration of the carbon pollution rebate programs in the Yukon and the Northwest Territories 3,359,327
Funding for the reimbursement of claims paid related to damages caused by the phoenix pay system (Treasury Board Central Vote 10 – Government-wide initiatives) 765,170
Transfer to the Treasury Board Secretariat to support the Government of Canada Financial and Materiel Management Solution Project (4,000,000)
Year-end adjustments to Statutory Authorities:  
  • Climate action incentive payment
2,629,934,241
  • Children’s special allowance payments
14,623,087
  • Respendable non-tax revenues
10,864,734
  • Distribution of fuel and excess emission charges

5,609,890

  • Court awards

1,570,705

  • Crown assets disposals

94,882

  • Contribution to employee benefit plans

(1,967,379)

  • Other adjustments 

46,940

Total authorities at year-end  7,489,162,182
Add: budget implementation votes not available for use by the CRA (for information) 16,309,517
Total authorities at year-end including budget implementation 7,505,471,699
Details on project spending
Initiative name 2018–20 actual spending Prior years’ expenditures to March 31, 2019 2019–20 planned spending 2019–20 actual spending
Appeals Branch        
Appeals Modernization  - - 1,619,000 1,458,019
  - - 1,619,000 1,458,019
Assessment, Benefit, and Service Branch        
Benefits System Renewal  10,785,920 78,369,319 18,129,000 17,109,028
Digital Interaction Information Submission  - - 762,000 415,595
Digital Services Sub-Programme  5,229,241 20,422,407 8,423,000 7,183,184
InfoDec Modernization  - - 190,000 106,641
Interoperability for Digital Services  685,539 685,539 1,456,000 1,263,198
Progress Tracker  - - 893,000 835,146
Secure Portals Re-engineering  4,216,890 10,266,697 5,379,000 4,645,045
T1 Systems Redesign 
25,037,265
234,059,856 16,940,000 15,949,213
T3 Modernization  872,541 872,541 10,534,000 8,192,969
  46,827,396 344,676,359 62,706,000 55,700,019
Collections and Verification Branch        
Contact Centre Transformation Initiative  2,527,914 7,401,637 5,797,000 806,288
Enhanced Canada Pension Plan – Phase 1  3,897,481 5,901,627 4,612,000 2,887,204
Non-Resident Source Deduction Identification  2,942,061 10,348,322 171,000 162,859
Secure Data Channel   - - 647,000 418,514
Workload Management  17,384,863 37,873,423 24,453,000 21,713,326
  26,752,319 61,525,009 35,680,000 25,988,191
Compliance Programs Branch        
Abusive Tax Avoidance – Risk Assessment and Analysis  824,352 824,352 1,034,000 471,007
Common Reporting Standard  4,429,432 10,797,884 5,253,000 2,683,518
Country-by-country Report  1,641,516 4,244,202 3,242,000 1,368,622
Criminal Investigations Directorate Modernization  - - 610,000   609,815
Electronic Funds Transfer Matching – Phase 2  4,367,446 8,140,862 4,627,000 3,371,580
Integras Case Management and Reporting  - - 194,000  166,999
PRIMUS   2,906,769 4,812,764 6,146,000 2,505,137
Quantum   3,500,345 13,140,625 1,022,000 992,027
  17,669,860 41,960,689 22,128,000 12,168,705
Finance and Administration Branch        
CRA eProcurement Solution   - - 3,560,000  1,158,610
Digital Mailroom  1,509,999 3,082,965 4,729,000 3,328,165
Physical Security Modernization  2,756,171 6,029,000 5,429,000 2,186,537
Planning, Budgeting and Forecasting  548,780 4,062,816 2,880,000 1,133,040
   4,814,950 13,174,781 16,598,000 7,806,352
Human Resources Branch        
HRB Business Intelligence Infrastructure  164,127 164,127 470,000 384,384
  164,127 164,127 470,000 384,384
Information Technology Branch        
Application Performance Monitoring and Deployment  263,331 1,013,943 3,346,000  1,605,568
Application Sustainability Program  9,794,146 72,782,345 10,000,000  9,622,904
Data Loss Prevention  - - 852,000 204,817
Data Security Initiative – Phase 1  2,345,858 7,236,780
2,581,000 2,178,046
Data Security Initiative – Phase 2  488,976 488,976 1,512,000 1,318,824
Enterprise Testing Solution  1,372,659 2,927,448 1,553,000 1,194,341
  14,264,970 84,449,492 19,844,000 16,124,500
Legislative Policy and Regulatory Affairs Branch        
Charities IT Modernization  6,832,844 20,232,025 639,000  636,467
Knowledge Sharing Platform for Tax Administrations  1,314,655 1,314,655 3,904,000 3,134,516
CPP/EI Rulings and Agreements Modernization  864,782 1,053,124 3,080,000 2,666,673
  9,012,281 22,599,804 7,623,000 6,437,656
Public Affairs Branch        
Web Optimization Strategy Project  - - 2,341,000 1,557,375
  - - 2,341,000 1,557,375
Service, Innovation and Integration Branch        
Agency-Wide Service Feedback - Phase 2  2,364,743 3,968,553 4,735,000 3,626,468
  2,364,743 3,968,553 4,735,000 3,626,468
Total  121,870,646 572,518,814 173,744,000 131,251,669

Details on transfer payment programs of $5 million or more

General information
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 2019–20
Link to the CRA 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, New Brunswick and Alberta as part of the assessment of their 2019 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 2019 tax year.
Findings of audits completed in 2019–20 Not applicable
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)

Type of transfer payment

2017–18 actual spending 2018–19 actual spending 2019–20 planned spending 2019–20 total authorities available for use 2019–20 actual spending (authorities used)

VarianceFootnote 6 (2019–20 actual minus 2019–20 planned

Total grants - - - - - -
Total contributions - - - - - -
Total other types of transfer payments - 663,758,550 - 2,629,934,241 2,629,934,241 2,629,934,241
Total - 663,758,550 - 2,629,934,241 2,629,934,241 2,629,934,241
General information
Name of transfer payment program Distribution of Fuel and Excess Emission Charges (statutory)
Start date July 1, 2019
End date Ongoing
Type of transfer payment Other transfer payment
Type of appropriation Statutory authority established pursuant to section 165 (2) for the Fuel Charge and section 188(1) and (2) for Excess Emission Charges of the Greenhouse Gas Pollution Pricing Act. It provides for payments to provinces/territories as stipulated in the Act.
Fiscal year for terms and conditions 2019–20
Link to the CRA program inventory Benefits
Description Yukon and Nunavut are two jurisdictions that chose to adopt the federal pollution pricing system. The CRA recognizes the distribution of fuel charge amounts as transfer payments to provinces/territories.
Results achieved Two quarterly payments were processed in Dec 2019 and March 2020 to Yukon and Nunavut.
Findings of audits completed in 2019–20 Not applicable
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)

Type of transfer payment

2017–18 actual spending 2018–19 actual spending 2019–20 planned spending 2019–20 total authorities available for use 2019–20 actual spending (authorities used)

VarianceFootnote 7  (2019–20 actual minus 2019–20 planned

Total grants - - - - - -
Total contributions - - - - - -
Total other types of transfer payments - - - 5,609,890  5,609,890 5,609,890
Total - - - 5,609,890 5,609,890 5,609,890
General information
Name of transfer payment program Children's Special Allowance payments (Statutory)
Start date August 28, 1995Footnote 8 
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 2019–20
Link to the CRA 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 227 agencies and institutions on behalf of 55,549 children. Payments were issued on schedule, no delays were reported.
Findings of audits completed in 2019–20 Not applicable
Findings of evaluations completed in 2019–20 Not applicable
Engagement of applicants and recipients in 2019–20 Not applicable
Financial information (dollars)

Type of transfer payment

2017–18 actual spending 2018–19 actual spending 2019–20 planned spending 2019–20 total authorities available for use 2019–20 actual spending (authorities used)

Variance (2019–20 actual minus 2019–20 planned

Total grants - - - - - -
Total contributions - - - - - -
Total other types of transfer payments 333,553,349 338,745,215 337,000,000 351,623,087 351,623,087 14,623,087
Total 333,553,349 338,745,215 337,000,000 351,623,087 351,623,087 14,623,087

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.

Hyperlinks

i. Copyright 

ii. Minister’s mandate letter

iii. Serving Canadians Better at the Canada Revenue Agency

iv. Report on the Canada Revenue Agency’s 2018 consultations with small and medium businesses

v. GC Infobase

vi. CRA Sustainable Development Strategy

vii. Supplementary information tables

viii. Ethnography of vulnerable newcomers' experiences with taxes and benefits

ix. Corporate income tax gap report

x. Be Part of the Solution 

xi. OECD Tax Certainty Day

xii. Determining residency status

xiii. Privacy Management Framework

xiv. Act to amend the Access to Information Act and the Privacy Act

xv. Ethnography of homeless and housing-insecure Canadians’ experiences filing taxes and accessing benefits

xvi. Positive Space Initiative Training

xvii. Canada Revenue Agency

xviii. Expenditures by vote

xix. CRA financial statements

xx. Government of Canada spending and activities

xxi. Report on Federal Tax Expenditures

xxii. Canada.ca

xxiii. Service standards at the CRA

xxiv. Supporting Information on the Program Inventory  

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