Supplementary Information Tables

Table of contents

• Reporting on Green Procurement
• Authorities approved after Main Estimates (dollars)
• Details on transfer payment programs
• Gender-based Analysis Plus (GBA Plus)
• Response to parliamentary committees and external audits
• Board of Management attendance record for 2020–21 and compensation rates

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.

Details on transfer payment programs 

General Information

Financial information (dollars)

General Information

Financial information (dollars)

General Information

Financial information (dollars)

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:

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. 

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:

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: 

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: 

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: 

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: 

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: 

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: 

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: 

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: 

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: 

* 2020–21 or most recent

Supplementary Information Sources: 

Employment Equity Annual Report 2019–2020:

• Employment Equity, Diversity and Inclusion at the Canada Revenue Agency – Canada.ca

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: 

GBA Plus Data Collection Plan: 

Nothing to report for 2020–21

Section 3: Program Links to Gender Results Framework

Section 4: Program Links to Quality of Life Framework

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.

Governor in Council rates of pay^{Footnote 7}