Supplementary Information Tables
Table of contents
Reporting on Green Procurement
The Canada Revenue Agency (CRA) is bound by the Federal Sustainable Development Act and was required to develop a 2020 to 2023 Departmental Sustainable Development Strategy (DSDS). The CRA has developed its corresponding 2020–21 DSDS Report, including applicable reporting on green procurement activities. This report can be found on the CRA website on Departmental Sustainable Development Strategy Performance Reports.
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.
2020–21 Main Estimates | – | 7,939,991,193 |
Planned Spending (as reported in the 2020–21 Departmental Plan) | – | 7,939,991,193 |
Adjustment to the Climate Action Incentive payment (Statutory) | – | 1,141,974,222 |
Collective bargaining adjustments | – | 455,496,728 |
Carry-forward from 2019–20 | – | 287,442,393 |
Funding to support the administration of measures associated with the Government’s response to COVID-19 | – | 226,289,591 |
|
95,207,426 | – |
|
59,831,605 | – |
|
42,849,870 | – |
|
24,637,287 | – |
|
2,455,800 | – |
|
1,307,603 | – |
Respendable non-tax revenues associated with the administration of COVID-19 measures (cost recovered from Employment and Social Development Canada) | – | 173,023,511 |
|
103,631,189 | – |
|
40,441,202 | – |
|
12,372,030 | – |
|
8,941,410 | – |
|
7,637,680 | |
Funding for severance payments, parental benefits, and vacation credits | – | 63,312,068 |
Adjustment to the Distribution of fuel and excess emission charges to the provinces and territories (Statutory) | – | 18,451,056 |
Funding for government advertising programs | – | 8,500,000 |
Funding to implement and administer tax measures to support Canadian journalism and to increase awareness of the Canada Workers Benefit | – | 5,351,803 |
Funding for the reimbursement of salary advances and overpayments incurred by the CRA in 2019–20 as a result of issues with the government pay system | – | 4,103,041 |
Allocations from Treasury Board Central Vote 10 – Government-wide initiatives | – | 3,734,710 |
Transfers with other government departments | – | (197,531) |
Other year-end adjustments to Statutory Authorities: | – | – |
|
– | 117,864,776 |
|
– | 20,821,812 |
|
– | 4,377,507 |
|
– | 977,308 |
|
– | 92,874 |
|
– | 16,393 |
|
– | (100) |
Total Authorities at Year-End | – | 10,471,623,355 |
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 | 2020–21 |
Link to departmental result | Benefits |
Link to the CRA’s Program Inventory | Benefits |
Purpose and objectives of transfer payment program | 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 2020 and 2019 income tax and benefit returns1. Late filers and reassessments were included. The CAI payment was either applied to reduce the individual’s amount owing or may have increased the amount of the refund. 1 As a result of the impact of the COVID-19 pandemic on the 2019 assessing program, this year’s report includes a large number of 2019 CAI payments processed beyond the March 31, 2020, cut-off. |
Findings of audits completed in 2020–21 | Not applicable |
Findings of evaluations completed in 2020–21 | Not applicable |
Engagement of applicants and recipients in 2020–21 | Not applicable |
Financial information (dollars)
Type of Transfer Payment | 2018–19 Actual spending | 2019–20 Actual spending | 2020–21 Planned spending | 2020–21 Total authorities available for use | 2020–21 Actual spending (authorities used) | Variance (2020–21 actual minus 2020–21 planned) |
---|---|---|---|---|---|---|
Total grants | – | – | – | – | – | – |
Total contributions | – | – | – | – | – | – |
Total other types of transfer payments | 663,758,550 | 2,629,934,241 | 3,405,000,000 | 4,546,974,222 | 4,546,974,222 | 1,141,974,222 |
Total | 663,758,550 | 2,629,934,241 | 3,405,000,000 | 4,546,974,222 | 4,546,974,222 | 1,141,974,222 |
Explanation of variances
An adjustment of $1.2 billion was included in the 2020–21 Supplementary Estimates (B) for information purposes to reflect the latest forecast provided by the Department of Finance. The initial forecast of $3.4 billion included in planned spending was based on provinces that did not meet the federal standard for reducing carbon pollution as of April 2019 (Ontario, New Brunswick, Manitoba, Saskatchewan). The increase reflected in the 2020–21 Supplementary Estimates (B) was primarily associated with the inclusion of Alberta in the program.
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 | 2020–21 |
Link to departmental result | Benefits |
Link to the CRA’s Program Inventory | Benefits |
Purpose and objectives of transfer payment program | 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 | Four quarterly payments were processed in June 2020, September 2020, December 2020 and March 2021 to Yukon and Nunavut. |
Findings of audits completed in 2020–21 | Not applicable |
Findings of evaluations completed in 2020–21 | Not applicable |
Engagement of applicants and recipients in 2020–21 | Not applicable |
Financial information (dollars)
Type of Transfer Payment | 2018–19 Actual spending | 2019–20 Actual spending | 2020–21 Planned spending | 2020–21 Total authorities available for use | 2020–21 Actual spending (authorities used) | Variance (2020–21 actual minus 2020–21 planned) |
---|---|---|---|---|---|---|
Total grants | – | – | – | – | – | – |
Total contributions | – | – | – | – | – | – |
Total other types of transfer payments | – | 5,609,890 | – | 18,451,056 | 18,451,056 | 18,451,056 |
Total | – | 5,609,890 | – | 18,451,056 | 18,451,056 | 18,451,056 |
Explanation of variances
Due to timing, a forecast of the statutory payment was not included in the planned spending figures. However an adjustment of $20.0 million was included in the 2020–21 Supplementary Estimates (B) for information purposes to reflect the latest forecast provided by the Department of Finance.
General Information
Name of transfer payment program | Children’s Special Allowance payments (Statutory) |
Start date | August 28, 1995Footnote 1 |
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 | 2020–21 |
Link to departmental result | Benefits |
Link to the CRA’s Program Inventory | Benefits |
Purpose and objectives of transfer payment program | Tax-free monthly payments made to agencies and foster parents that 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 234 agencies and institutions on behalf of 55,600 children. Payments were issued on schedule, no delays were reported. |
Findings of audits completed in 2020–21 | Not applicable |
Findings of evaluations completed in 2020–21 | Not applicable |
Engagement of applicants and recipients in 2020–21 | Not applicable |
Financial information (dollars)
Type of Transfer Payment | 2018–19 Actual spending | 2019–20 Actual spending | 2020–21 Planned spending | 2020–21 Total authorities available for use | 2020–21 Actual spending (authorities used) | Variance (2020–21 actual minus 2020–21 planned) |
---|---|---|---|---|---|---|
Total grants | – | – | – | – | – | – |
Total contributions | – | – | – | – | – | – |
Total other types of transfer payments | 338,745,215 | 351,623,087 | 361,000,000 | 381,821,812 | 381,821,812 | 20,821,812 |
Total | 338,745,215 | 351,623,087 | 361,000,000 | 381,821,812 | 381,821,812 | 20,821,812 |
Explanation of variances
The variance is associated with the delivery of the one-time increase to the Canada child benefit payment issued as part of the Government’s COVID-19 response measures.
Gender-based Analysis Plus (GBA Plus)
Section 1: Institutional GBA Plus Capacity
The CRA reviews new proposals for programs and services through a Gender-based Analysis Plus (GBA Plus) lens. This includes 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 for which they are eligible and to develop appropriate solutions to address these factors. In addition, the CRA:
- provides support for the development of policies and proposals in support of government initiatives
- promotes the annual GBA Plus Awareness Week
- contributes to the Forum of Tax Administration Gender Balance Network
A GBA Plus Centre of Expertise provides guidance and support to program areas on GBA Plus assessments and conducts GBA Plus training and awareness sessions.
Section 2: Gender and Diversity Impacts, by Program
This section provides information on the distribution of benefits for all programs in the CRA’s Program Inventory, as well as key gender and diversity impacts where available. Please see the Definitions section for the exact ranges used in the scales according to gender, income level and age group.
The CRA currently collects data required to administer or enforce the Income Tax Act, which can be used to conduct limited GBA Plus analysis. This includes taxpayers’ social insurance number, date of birth, address (region), and income.
In addition, the CRA has information sharing agreements with Statistics Canada and Employment Services and Development Canada that may provide additional data on CRA clients. The CRA will explore leveraging these information sharing agreements and the data holdings of other federal departments to increase its capacity to monitor and report on program impacts by gender and diversity.
Definitions
Target Population : See the Finance Canada definition of Target Group in the following document: User Instructions for the GBA Plus Departmental Summary – Budget 2020 – Canada.ca)
Gender Scale:
- First group: Predominantly men (e.g., 80 per cent or more men)
- Second group: 60 per cent – 79 per cent men
- Third group: Broadly gender-balanced
- Fourth group: 60 per cent – 79 per cent women
- Fifth group: Predominantly women (e.g., 80 per cent or more women)
Income Level Scale:
- First group: Strongly benefits low income individuals (Strongly progressive)
- Second group: Somewhat benefits low income individuals (Somewhat progressive)
- Third group: No significant distributional impacts
- Fourth group: Somewhat benefits high income individuals (Somewhat regressive)
- Fifth group: Strongly benefits high income individuals (Strongly regressive)
Age Group Scale :
- First group: Primarily benefits youth, children and/or future generations
- Second group: No significant inter-generational impacts or impacts generation
- between youth and seniors
- Third group: Primarily benefits seniors or the baby boom generation
Gender Results Framework Pillars: see definitions at the following page: Gender Results Framework – Women and Gender Equality Canada)
Quality of Life Domains: See definitions in Annex-5-eng.pdf (budget.canada.ca)
Core Responsibility: Tax
Program Name: Tax Services and Processing
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
Key Impacts:
The CRA’s digital services seek to address the evolving needs and expectations of the Canadian population, and ultimately provide a better service experience for all Canadians.
Overall, the results of the GBA Plus analysis suggest that advancing the CRA’s digital services does not carry significant differential impacts for particular groups of Canadians. However, some specific groups of Canadians who generally face barriers accessing and using digital technologies may not benefit to the same extent as the broad Canadian population, while other groups may experience greater direct benefits.
These barriers are generally associated with lack of ability, lack of access (affordability and limited broadband in remote or rural geographic communities), lack of awareness, or general attitude towards the digital world.
Some particularly susceptible segments include low income Canadians and homeless people, older seniors, Indigenous Peoples, persons with disabilities, and Canadians living in northern and rural parts of the country. The CRA is proactively engaged in exploring emerging technologies, which could help better serve the broad Canadian population, as well as some of these segments.
At the same time, some Canadians with certain demographic characteristics may experience greater benefits because they are easily able to access and use digital services, including Canadians with mid to-high educational attainment and income levels, youth, and those living in cities.
To mitigate potential impacts, the CRA uses a People First approach when designing and delivering services to ensure they meet the evolving needs and expectations of Canadians though ongoing client and user research. The CRA also maintains the availability of non-digital service delivery channels, and implements comprehensive communication products and strategies related to digital services.
Statistics | Observed Results* | Data Source | Comment |
---|---|---|---|
Active My Account users by gender Note: My Account is the CRA’s secure portal for individuals |
As of December 31, 2019, women represented 51.58% of the overall personal income tax filer population. Among women tax filers, 26.96% were active My Account users. Overall, women represented 52.20% of all active My Account users. By comparison, as of December 31, 2019, men represented 48.42% of the overall personal income tax filer population. Among men tax filers, 26.30% were active My Account users. Overall, men represented 47.80% of all active My Account users. This suggests My Account use is broadly gender balanced. |
T1 Assessing – CRA | My Account active user information as of December 2019 is based on demographic data from the 2018 tax year. An active My Account user is defined as a registrant with full access to the secure My Account portal who logged in within a 16-month period ending December 31, 2019. |
Active My Account users by income threshold – $40,000 above or below Note: My Account is the CRA’s secure portal for individuals |
As of December 31, 2019, tax filers with incomes below $40,000 represented 54.46% of the overall personal income tax filer population. Among tax filers with incomes below $40,000, 19.39% were active My Account users. Overall, tax filers with incomes below $40,000 represented 39.63% of all active My Account users. By comparison, as of December 31, 2019, tax filers with incomes above $40,000 represented 45.54% of the overall personal income tax filer population. Among tax filers with incomes above $40,000, 35.32% were active My Account users. Overall, tax filers with incomes above $40,000 represented 60.37% of all active My Account users. This suggests that tax filers with incomes below $40,000 are less likely to be active My Account users than tax filers with incomes above this income threshold. |
T1 Assessing –CRA | My Account active user information as of December 2019 is based on demographic data from the 2018 tax year. An active My Account user is defined as a registrant with full access to the secure My Account portal who logged in within a 16-month period ending December 31, 2019. Note: Although the $40,000 individual income threshold does not correspond directly with Statistics Canada low income measures thresholds, it can serve to provide some general insight. The source data for individual income is line 150 of initially assessed and reassessed Income Tax and Benefit returns for the 2018 tax year processed as of December 31, 2019. |
Active My Account users by age – 65 years and older and under 35 years Note: My Account is the CRA’s secure portal for individuals |
As of December 31, 2019, tax filers aged 65 years and older represented 22.43% of the overall personal income tax filer population. Among tax filers aged 65 years and older, 12.88% were active My Account users. Overall, tax filers aged 65 years and older represented 10.84% of all active My Account users. By comparison, as of December 31, 2019, tax filers under 35 years of age represented 28.19% of the overall personal income tax filer population. Among tax filers under 35 years of age, 33.22% were active My Account users. Overall, tax filers under 35 years of age represented 35.15% of all active My Account users. This suggests that tax filers under 35 years of age are more likely to be My Account users than tax filers aged 65 years and older. |
T1 Assessing –CRA | My Account active user information as of December 2019 is based on demographic data from the 2018 tax year. An active My Account user is defined as a registrant with full access to the secure My Account portal who logged in within a 16-month period ending December 31, 2019. |
Other:
The CRA also makes use of various internal and external data information sources to support and inform the measurement of GBA Plus impacts related to digital services. These include:
- publicly available Statistics Canada reports and data, and external reports and studies published by various federal government institutions, advocacy groups, and organizations focused on improving service delivery experiences for citizens, such as the Institute for Citizen Centred Service
- various CRA reports and public consultations, including the CRA’s Annual Corporate Research
- internal ongoing user experience exercises and client feedback mechanisms
- the assessment of tax filing behaviour
GBA Plus Data Collection Plan: Nothing to report for 2020–21
Program Name: Charities
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
While the CRA does not currently keep statistics for GBA Plus considerations, we continue to promote and support the application of GBA Plus. The CRA administers provisions relating to charities and other qualified donees as set-out in the Income Tax Act, and articulated in policy guidance products. Elements of GBA Plus analysis are already incorporated in the policy development process and have been considered when designing new programs. The CRA uses T3010 information, Statistics Canada data and survey data, among other sources, to inform policy development and new programs.
Program Name: Registered Plans
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
The Registered Plans program is responsible for all activities related to the provisions of the Income Tax Act for deferred income and savings plans. The program’s main responsibilities are based on policy and legislation and the target population is all Canadians. The program analyzes and audits all registered plans through the same lens regardless of client demographic information. The CRA will explore leveraging information sharing agreements with Statistics Canada and Employment Services and Development Canada, as well as the data holdings of other federal departments to increase its capacity to monitor and report on program impacts by gender and diversity.
Program Name: Policy, Rulings, and Interpretations
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
The CRA’s rulings and interpretations of Canada’s income tax laws are based on the Income Tax Act, the Income Tax Regulations, all related statutes, and the Income Tax Conventions which Canada has with other countries. The CRA’s policy, rulings and interpretations program analyzes all rulings and interpretations through the same lens regardless of client demographic information. The CRA will explore leveraging information sharing agreements with Statistics Canada and Employment Services and Development Canada, as well as the data holdings of other federal departments to increase its capacity to monitor and report on program impacts by gender and diversity.
Program Name: Service Complaints
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
The Service Complaints Program (SCP) was created on May 28, 2007, employing a new horizontal process for tracking and managing service-related complaints. The SCP helps the CRA identify problems and propose solutions while upholding the 8 service rights outlined in the Taxpayer Bill of Rights. It also gives taxpayers an avenue for bringing their concerns to our attention.
At this time, the SCP does not collect GBA Plus data on the population who has chosen to provide service-related feedback (complaints, suggestions or compliments). In addition, when taxpayers file service complaints, the SCP will respond to these complaints on a case-by-case basis, responding to the specific service-related issues. Client demographic information, such as income level, age, gender and language is not considered when responding to service complaints. Moving forward, the SCP has identified opportunities to potentially use existing data to allow for monitoring and reporting of service complaints for some demographic populations, however, these discussions are in preliminary stages.
Program Name: Objections and Appeals
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
The Objections program does not collect GBA Plus data on the population who has chosen to file an objection to dispute their income tax or commodity tax assessment, or their determination on tax credits or benefits. The program reviews objections on a case-by-case basis taking into account any new information provided by the taxpayer. Identity elements are not considered when determining the outcome of an objection.
The Appeals program does not collect GBA Plus data on the population who has chosen to file an appeal to the court. The program reviews notices of appeal on a case-by-case basis taking into account any new information provided by the taxpayer. Where settlements cannot be reached, the court makes the ultimate decision on the outcome of an appeal. Identity elements are not considered by the program when determining the outcome of an appeal.
Program Name: Taxpayer Relief
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
The Taxpayer Relief Program does not collect GBA Plus data on the population who has chosen to make a request for relief. The program reviews requests on a case-by-case basis taking into account the circumstances of taxpayers. Identity elements are not considered when determining the outcome of a request.
Program Name: Returns Compliance
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
When selecting files to review and/or action, the CRA does not target a specific client base and does not consider socioeconomic demographics, such as income level, age, gender, and language. This type of information is also not collected regarding the files selected. The administration of this program does not give priority to one client over another based on social demographics, nor is gender or other characteristics used to determine eligibility for review. However, the CRA is beginning to review its compliance strategy through a diversity lens. While this review is currently in its infancy, the CRA expects to have more results once the program implications are more fully understood.
Program Name: Collections
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
When selecting files to review and/or action, the CRA does not target a specific client base and does not consider socioeconomic demographics, such as income level, age, gender, and language. This type of information is also not collected regarding the files selected. The administration of this program does not give priority to one client over another based on social demographics, nor is gender or other characteristics used to determine eligibility for review. However, the CRA is beginning to review its compliance strategy through a diversity lens. While this review is currently in its infancy, the CRA expects to have more results once the program implications are more fully understood.
Program Name: Reporting Compliance
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
As part of its commitment to GBA Plus and disaggregated data analysis, the Reporting Compliance program is in the preliminary stages of gathering data that could be used for conducting a more detailed analysis of program impacts on gender and diversity groups. Once finalized, findings from the analysis of results and the associated data collection process being used could help lead to increased capacity to monitor and report on impacts from program activities in 2021–22.
Program Name: Internal Services
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
Statistics | Observed Results* | Data Source | Comment |
---|---|---|---|
Success rates in Executive character leadership interviews for women and men. | As of Q2 2021–22, the analysis of success rates is still underway. Early evidence suggests there may be gender differences in success rates for executive hiring using character leadership interview processes, which may favor men. We will continue to look at this information as we gather more data. | To-date, 308 character leadership interview assessments have been conducted in 17 executive (EX) staffing processes: (11 – EX-01; 5 – EX-02; 1 – EX-03) | As a strategy to mitigate the potential of unconscious bias impacting hiring decisions, new unconscious bias training modules have been developed and incorporated into the character leadership Interview Board Member Training program for Board Members who are conducting character leadership interviews. |
Character Leadership (CL) Index The Character Leadership Index is an expression of positivity (using a base of 100) towards Agency leadership derived from specific Public Service Employee Survey (PSES) questions. The Character Leadership Index incorporates aggregated data pertaining to GBA Plus, including data on: Visible Minority Groups; Persons with Disabilities; Sexual Orientation; Age; Gender Identity; Indigenous People; and Employment Status. |
Preliminary analysis of the 2020 PSES high level results suggests that the GBA Plus groups at the CRA have Character Leadership Index scores that differ from non GBA Plus groups. Further data is required over an extended period of time to derive initial findings. | Character Leadership Indices correlation with PSES data. | |
Employment Equity (EE) Representation in the Agency Leadership Development Program | As of March 31, 2021: Of the 94 program participants, 67% were Women and 26.6% were Visible Minorities. |
Program information and results from CRA Self Identification. | Data is suppressed for Persons with Disabilities and Indigenous Peoples. |
CRA’s representation of the EE designated groups (excludes executive group) | As of March 31, 2020:
|
Employment Equity, Diversity and Inclusion at the Canada Revenue Agency – Annual Report 2019–20 | Comparable to the Labour Market Availability rates |
CRA’s representation of the EE designated groups (executive group) | As of March 31, 2020:
|
Employment Equity, Diversity and Inclusion at the Canada Revenue Agency – Annual Report 2019–20 | Comparable to the Labour Market Availability rates |
* 2020–21 or most recent
Supplementary Information Sources:
Employment Equity Annual Report 2019–2020:
In accordance with the Employment Equity Act (EE Act), the CRA submits an annual report to the Treasury Board of Canada Secretariat. The CRA monitors its progress towards achieving and maintaining a representative workforce that reflects Canada’s labour market availability for the four designated groups of the EE Act: Indigenous peoples, persons with disabilities, visible minorities and women. Key indicators include:
- internal representation compared to labour market availability
- hiring, promotion and separation rates
- representation by age group, gender and salary band
The CRA also monitors its progress towards achieving additional priorities established in the CRA’s EE, Diversity and Inclusion Action Plan, for the four EE groups, including:
- student recruitment and bridging;
- Indigenous recruitment and retention strategies;
- development of feeder groups to the management and executive positions through the CRA’s national leadership development program;
- measures of workplace well-being, such as, harassment and discrimination, through the Public Survey Employee Survey indicators.
GBA Plus Data Collection Plan:
- Character Leadership – A measurement, evaluation and reporting framework and plan is being refined throughout Q2-Q3 2021–22, factoring in the GBA Plus lens for evaluation as a core aspect of the CRA’s various character leadership initiatives.
Core Responsibility: Benefits
Program Name: Benefits
Target Population: All Canadians
Distribution of Benefits:
First group | Second group | Third group | Fourth group | Fifth group | |||
---|---|---|---|---|---|---|---|
By gender | Men | – | – | X |
– | – | Women |
By income level | Low | – | – | X |
– | – | High |
First group | Second group | Third group | |||
---|---|---|---|---|---|
By age group | Youth | – | X |
– | Senior |
Statistics | Observed Results* | Data Source | Comment |
---|---|---|---|
Disability Tax Credit (DTC) recipients | Link to the latest publication here: | Agency source systems | DTC data for calendar year 2020 will be available in Winter 2021. |
Canada Child Benefit (CCB) recipients |
Link to the latest publication here: | Agency source systems | |
Canada Workers Benefit recipients | Link to the latest publication here: | Agency source systems | The Canada Worker Benefit replaced the Working Income Tax benefit starting in the 2019 tax year. Data for the 2018 tax year will be available in the winter of 2022. |
GST/HST recipients | Publication will be refreshed using a revised methodology in Fall 2021. | Agency source systems | 2020–21 benefit year data are not available at this time due to Benefit Systems Redesign Project. Data for the 2018-2019 and 2019–20 benefit years will be publicly available in Fall 2021. |
Benefits Outreach Program participants | During the 2020–21 program year, the Benefits Outreach Program conducted 3,431 virtual outreach activities and reached over 58,770 participants. Additionally, the Benefits Outreach Program conducted virtual outreach to 65 Indigenous communities. Through the Benefits Outreach Program’s efforts in the territories (Yukon, the Northwest Territories, and Nunavut) over 340 virtual outreach activities were conducted, including virtual outreach to over 20 Indigenous communities. Audience: Housing-insecure, including shelter users Activities: 297 Participants: 1,294 Audience: Indigenous peoples Activities: 655 Participants: 4,076 Audience: Modest-income Activities: 805 Participants: 12,649 Audience: Newcomers Activities: 548 Participants: 12,753 Audience: Persons with Disabilities Activities: 226 Participants: 4,251 Audience: Seniors Activities: 289 Participants: 5,077 Audience: Youth Activities: 342 Participants: 7,649 |
Agency source systems | Data is for the period April 1, 2020 to March 31, 2021. In response to the ongoing COVID-19 pandemic, all Benefits Outreach Program activities for the 2020–21 year were conducted virtually. The program conducted outreach activities to additional population segments such as Community Volunteer Income Tax Program volunteers and CRA employees. Therefore, the activities and participant totals by audience will not equal the national total. |
COVID emergency and recovery benefits | The following links provide statistics on the COVID benefits administered by the CRA:
|
Agency source systems |
GBA Plus Data Collection Plan:
Nothing to report for 2020–21
Section 3: Program Links to Gender Results Framework
Program name | Education and Skills Development | Economic Participation and Prosperity | Leadership and Democratic Participation | Gender-based Violence and Access to Justice | Poverty Reduction, Health and Well-Being | Gender Equality around the World |
---|---|---|---|---|---|---|
Tax Services and Processing | – | X | – | – | – | – |
Charities | X | X | X | X | X | X |
Registered Plans | – | X | – | – | – | – |
Policy, Ruling, and Interpretations | – | X | – | – | – | – |
Service Complaints | – | X | – | – | – | – |
Objections and Appeals | – | X | – | – | – | – |
Taxpayer Relief | – | X | – | – | – | – |
Returns Compliance | – | X | – | – | – | – |
Collections | – | X | – | – | – | – |
Reporting Compliance | – | X | – | – | – | – |
Program name | Education and Skills Development | Economic Participation and Prosperity | Leadership and Democratic Participation | Gender-based Violence and Access to Justice | Poverty Reduction, Health and Well-Being | Gender Equality around the World |
---|---|---|---|---|---|---|
Benefits | – | X | – | – | X | – |
Program name | Education and Skills Development | Economic Participation and Prosperity | Leadership and Democratic Participation | Gender-based Violence and Access to Justice | Poverty Reduction, Health and Well-Being | Gender Equality around the World |
---|---|---|---|---|---|---|
Internal Services | X | X | X | – | X | X |
Section 4: Program Links to Quality of Life Framework
Prosperity | Health | Environment | Society | Good Governance | |
---|---|---|---|---|---|
Tax Services and Processing | X | – | – | X | X |
Charities | X | X | X | X | X |
Registered Plans | X | – | – | – | – |
Policy, Ruling, and Interpretations | X | – | – | – | – |
Service Complaints | – | – | – | X | X |
Objections and Appeals | – | – | – | – | X |
Taxpayer Relief | X | – | – | X | – |
Returns Compliance | X | – | – | – | – |
Collections | X | – | – | – | – |
Reporting Compliance | X | – | – | – | – |
Prosperity | Health | Environment | Society | Good Governance | |
---|---|---|---|---|---|
Benefits | X | X | – | X | – |
Prosperity | Health | Environment | Society | Good Governance | |
---|---|---|---|---|---|
Internal Services | X | X | – | X | X |
Response to parliamentary committees and external audits
Response to parliamentary committees
There was one Parliamentary Committee report requiring a response in 2020–21.
On June 20, 2019, the Senate Special Committee on the Charitable Sector released its 1st report: ‘Catalyst for Change: A Roadmap to a Stronger Charitable Sector’. The report contained 42 recommendations presenting strategies and regulatory reforms suggested to maximize the impact of the charitable sector in Canada.
On March 30, 2021, the Minister of National Revenue tabled the Government Response. The Government Response replied thematically to the Report’s recommendations, and demonstrated the Government’s commitment to be responsive to the needs of Canada’s charitable and non-profit sector, so that they can continue to make their essential contribution to Canada.
Response to audits conducted by the Office of the Auditor General (OAG) of Canada (including audits conducted by the Commissioner of the Environment and Sustainable Development)
2020 Spring Reports of the Auditor General of Canada: Report 2—Student Financial Assistance
This audit focused on whether Employment and Social Development Canada (ESDC) and the CRA efficiently managed financial assistance to post-secondary students and the risks to the public purse, while helping students attend colleges and universities. The audit also focused on whether the Financial Consumer Agency of Canada (FCAC) collaborated with stakeholders to strengthen students’ financial literacy.
As for the CRA portion of the audit, the OAG examined whether ESDC and CRA analyzed student loan recovery activities and adjusted procedures accordingly to maximize the funds recovered for the federal government.
The OAG found that CRA did not have the necessary tools to maximize recovery of student loans in default. The methods available for recovering student loans are more limited than those available to the CRA under the Income Tax Act.
There were no recommendations for the CRA.
Link to the report
2021 Reports of the Auditor General of Canada: Report 4 – Canada Child Benefit
The objective of this audit was to determine whether the CRA ensured that benefit recipients of the Canada Child Benefit (CCB) program were eligible and that payments were made in a timely and accurate manner.
The audit focused on the CRA’s compliance with applicable laws and regulations, the controls in place for the program, and the service offered to Canadians by the CRA.
The OAG of Canada found that the CRA had effective systems and processes to assess the eligibility of CCB recipients. They noted however that, modifying certain aspects of the requirements and processes would improve the integrity of the program. The OAG noted that the payments made to CCB recipients were accurate and made in a timely manner according to the service standards established by the CRA. As part of Canada’s COVID-19 Economic Response Plan, the government announced that the CCB program would issue an additional one-time payment of up to $300 per child allowing close to 265,000 higher-income families not previously entitled under the program to benefit from it. The OAG also found that according to program eligibility conditions, benefit payments are supposed to go to the parent who is the primary caregiver for a child or children, where the parent is not otherwise a shared-custody parent. By law, the primary caregiver is presumed to be the female parent.
There were two recommendations for the CRA in the report. The Auditor General recommended that the CRA improve the administration of the CCB program to ensure that the list of documents that applicants can submit are suitable for assessing eligibility, require valid proof of birth for all applications, and improve receipt of data from other government organizations to obtain greater assurance that the eligibility conditions are met. It was also recommended that the CRA enhance its procedures and communications to mitigate the confusion and sensitivities caused by the female presumption, recognizing that the concept is a legislative requirement and that only one payment per household can be issued under the Income Tax Act. The CRA agreed with the recommendations and is taking action to address them.
Link to the report
2021 Reports of the Auditor General of Canada: Report 6 – Canada Emergency Response Benefit
The objective of this audit was to determine whether ESDC and the Department of Finance Canada (FIN) provided analysis to support the initial design and subsequent adjustments to the Canada Emergency Response Benefit (CERB) and whether ESDC and the CRA designed mechanisms so that the CERB would support eligible workers who suffered a loss of income for reasons related to COVID-19, including limiting its abuse.
The audit focused on the analysis carried out by ESDC and FIN on the design of the CERB. The audit also examined the mechanisms designed and put in place by ESDC and the CRA to provide eligible recipients with the amount of money they were entitled to under the CERB, in coordination with other COVID-19 programs. This included the examination of the controls in place to assess eligibility as well as the mechanisms to mitigate vulnerabilities (e.g., suspected fraud).
The OAG found that the organizations considered and analyzed key areas in the initial design and ongoing adjustment of the CERB. Despite challenging circumstances, an emergency benefit to support workers who lost income due to COVID‑19 pandemic was designed quickly.
ESDC and the CRA took the approach of relying on personal attestations and automated pre-payment controls so that the CERB would be issued quickly to eligible workers who lost income because of the COVID‑19 pandemic. Given the information available to CRA, it could have introduced a control related to suspicious applications at the launch of the benefit.
There were two recommendations for the CRA in the report. The Auditor General recommended that ESDC and the CRA should finalize and implement their plans for the CERB post-payment verification work. The Auditor General also recommended that ESDC and the CRA should conduct a formal assessment of the delivery of the CERB in order to apply the findings to the design and delivery of future government emergency response and recovery benefits. The CRA agreed with the recommendations and is taking actions to address them.
Link to the report
2021 Reports of the Auditor General of Canada: Report 7—Canada Emergency Wage Subsidy
The objective of this audit was to determine whether the Department of Finance Canada provided analysis on the Canada Emergency Wage Subsidy (CEWS) program, taking into account the Government’s objective of providing financial relief to employers and facilitating a return to economic activity, and whether the CRA administered the program in a way to limit abuse by establishing appropriate controls.
The audit focused on the analysis performed by the Department of Finance Canada to support the development of the CEWS program and also on the controls implemented by CRA to ensure recipients received the prescribed amount and that CRA made adjustments to the controls where necessary.
The OAG found that the Department of Finance Canada performed a partial analysis of the initial design of the CEWS program. It subsequently performed a sound and complete analysis to inform the changes to the program. The OAG also found that although the CRA delivered the subsidy payments rapidly, it chose not to establish tighter controls, and it lacked the sub‑annual and up‑to‑date earnings and tax information it needed to efficiently assess applications.
There were four recommendations in the audit report, three of the recommendations are addressed to the CRA. The Auditor General recommended that the CRA should strengthen its efforts towards tax compliance for GST/HST in order to ensure that it has information needed to do validations for the programs it is administering. The Auditor General also recommended that, to improve the integrity and validation efficiency of any future emergency programs, the CRA use automated validations with a unique identifier across programs. Lastly, the Auditor General recommended the CRA should strengthen the integrity of the program by using business intelligence information as soon as it is available in order to conduct targeted audits. The CRA agreed with the recommendations and is taking actions to address them.
Link to the report
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 2020–21 requiring a response.
Board of Management attendance record for 2020–21 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 2020–21, taking into consideration departures and appointments.
Board members | Board of management (21 meetings) | Audit committee (5 meetings) | Governance and social responsibility committee (3 meetings) | Human resources committee (10 meetings) | Resources committee (4 meetings) | Service transformation subcommittee (3 meeting) |
---|---|---|---|---|---|---|
Suzanne Gouin | 21/21 | 5/5 | 3/3 | 10/10 | 4/4 | 3/3 |
Kathryn A. Bouey | 20/21 | – | – | 10/10 | 4/4 | – |
Dawn Dalley | 21/21 | – | – | 9/10 | – | 3/3 |
France-Élaine Duranceau | 20/21 | 5/5 | – | – | 4/4 | – |
Mary Ference | 11/21 | – | – | 5/10 | – | 1/3 |
Gerard J. FitzpatrickFootnote 2 | 15/15 | 3/3 | – | – | 3/3 | – |
Susan Hayes | 21/21 | – | 3/3 | 9/10 | – | – |
Francine Martel-Vaillancourt | 21/21 | 5/5 | 1/1Footnote 3 | – | – | 2/2Footnote 4 |
David Reid | 20/21 | 5/5 | – | 4/4 | 2/2 | 1/1Footnote 5 |
Mireille A. Saulnier | 21/21 | – | 3/3 | 10/10 | – | – |
Joyce Sumara | 21/21 | 5/5 | – | – | 4/4 | – |
Paul Summerville | 20/21 | 5/5 | – | 9/10 | – | – |
Stanley (Stan) Thompson | 20/21 | 4/5 | – | – | 3/4 | – |
Colin YounkerFootnote 6 | 6/6 | 2/2 | – | – | – | 1/1 |
Commissioner Bob Hamilton | 20/21 | – | 3/3 | 10/10 | 4/4 | 3/3 |
Average attendance per meeting | 278/294 = 95% | 39/40 = 98% | 13/13 = 100% | 72/80 = 90% | 30/31 = 97% | 13/15 = 87% |
Governor in Council rates of payFootnote 7
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 |
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