Supplementary Information Tables: 2021–2022 Departmental Results Report

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 2020–22 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

Financial information (dollars)

Financial information (dollars)

Financial information (dollars)

Financial information (dollars)

Gender-based Analysis 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. GBA Plus is an analytical process that provides a rigorous method for the assessment of systemic inequalities, as well as a means to assess how diverse groups of women, men, and gender diverse people may experience policies, programs and initiatives. The “plus” in GBA Plus acknowledges that GBA Plus is not just about differences between biological (sexes) and socio-cultural (genders). GBA Plus considers many other identity factors such as race, ethnicity, religion, age, and mental or physical disability, and how the interaction between these factors influences the way we might experience government policies and initiatives. Using GBA Plus involves taking a gender- and diversity-sensitive approach to the administration of taxes and benefits. Considering all intersecting identity factors as part of GBA Plus, not only sex and gender, is a Government of Canada commitment. As part of its commitment to GBA Plus, the CRA:

• provides support for the development of policies and proposals in support of government initiatives;
• promotes the annual GBA Plus Awareness Week;
• leads the Sex and Gender Working Group to implement the Treasury Board of Canada Secretariat Policy Direction to Modernize the Government of Canada’s Sex and Gender Information Practices throughout the Agency; and
• contributes to the OECD’s Forum on Tax Administration Gender Balance Network.

The CRA’s 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. 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 leverages 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.

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

Core Responsibility: Tax

Programs: Tax Services and Processing | Charities | Registered Plans | Policy, Ruling, and Interpretations | Service Complaints | Objections and Appeals | Taxpayer Relief | Returns Compliance | Collections | Reporting Compliance

Program Name: Tax Services and Processing 

Target Population: All Canadians 

Distribution of Benefits:

Key Program Impacts on Gender and Diversity: 

CRA gives taxpayers access to accurate and timely information they need to comply with Canada’s tax laws by modernizing its services, including expanding its digital services and enhancing its telephone platform, making it easier for taxpayers to meet their tax obligations. In addition to the individual returns program, CRA registers businesses for a business number and administers T2, T3, GST/HST, excise, and other levies programs. CRA helps businesses and individuals to voluntarily comply with Canada’s tax laws by processing their information and payments as quickly and accurately as possible and telling them the results of their assessment or reassessment.

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 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 urban areas.

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 through 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.

*2021–2022 or most recent

GBA Plus Data Collection Plan:

While the CRA does not specifically track taxpayer-specific GBA Plus statistics and information in addition to the active My Account user data for some demographic variables (refer to table above), the CRA 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; and
• the assessment of tax filing behaviour. 

Program Name: Charities 

Target Population: All Canadians

Distribution of Benefits:

Key Program Impacts on Gender and Diversity:

Not available.

GBA Plus Data Collection Plan: 

Nothing to report for 2021–2022.

While the CRA does not currently keep statistics related to the charities program 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 are already incorporated in the policy development process and have been considered when designing new programs. The CRA uses the Registered Charity Information Return T3010, 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: 

Key Program Impacts on Gender and Diversity: 

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.

GBA Plus Data Collection Plan: 

Nothing to report for 2021–2022.

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: 

Key Program Impacts on Gender and Diversity: 

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.

GBA Plus Data Collection Plan: 

Nothing to report for 2021–2022.

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: 

Key Program Impacts on Gender and Diversity:

Not available.

Supplementary Information Sources:

The Service Complaints Program (SCP) was implemented in 2007 to track and manage service-related complaints, and help 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.

GBA Plus Data Collection Plan: 

The SCP moved to a new case management system in 2021–2022, which allows for the capture of Social Insurance Numbers (SIN) of those submitting complaints. Over the next reporting year, the program will work to identify any databases within the CRA that can legally be accessed to obtain additional GBA Plus data. The Agency will also work with Statistics Canada and other government partners to identify if these same SINs can be used to gather further GBA Plus data that may be available.

Program Name: Objections and Appeals 

Target Population: All Canadians

Distribution of Benefits: 

Key Program Impacts on Gender and Diversity:

Not available.

GBA Plus Data Collection Plan: 

Nothing to report for 2021–2022.

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: 

Key Program Impacts on Gender and Diversity:

Not available.

GBA Plus Data Collection Plan: 

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: 

Key Program Impacts on Gender and Diversity:

Not available.

GBA Plus Data Collection Plan: 

Returns compliance activities are not targeted to any specific population. The risk scoring model and other related activities do not include diversity factor elements but instead focuses on factors such as estimated tax owing, or compliance history. No socio-demographic variables are considered when selecting files for review, nor do the programs collect such information about the files selected. As such, there are currently no plans to collect data for GBA Plus monitoring and reporting purposes.

Program Name: Collections 

Target Population: All Canadians

Distribution of Benefits: 

Key Program Impacts on Gender and Diversity:

Not available.

GBA Plus Data Collection Plan: 

The Collections Program does not target a specific client base, and is not influenced by demographic characteristics, such as income level, age, gender, and language. The goal of Collections remains the same: to assist taxpayers with debt balances, regardless of demographics.

Program Name: Reporting Compliance

Target Population: All Canadians 

Distribution of Benefits: 

Key Program impacts on Gender and diversity: 

The Reporting Compliance program protects the integrity of Canada’s self-assessment tax system through education and proactive efforts aimed at helping those who want to comply while also working to ensure that Canada receives its share of taxes from international and large entities. Based on the level of risk identified, appropriate interventions are used to address and deter non-compliance through a graduated approach that includes targeted communications, examinations, audits, and where warranted, penalties or criminal investigations.

The program measures the overall effectiveness of its risk assessment systems and audit efforts through the use of the Audit Change Rate indicator. Although the majority of results for this indicator relate to audits of registered businesses, a portion are directly associated to individual taxpayers. Breakdowns of results for those audits are provided in the table below.

GBA Plus Data Collection Plan: 

Although the Reporting Compliance program does not directly collect taxpayer information related to gender and diversity factors, the program has found that the CRA’s extensive data holdings provide access to a wide variety of demographic and financial data that can be used to support GBA Plus analysis. As part of its commitment to GBA Plus and disaggregated data analysis, the Reporting Compliance program worked towards capitalizing on these data holdings in 2021–2022 and will continue to do so in the coming year as the program looks more closely at analyzing impacts on registered businesses from the perspective of business owners.

The program’s impacts by gender remains under-developed at this time given the nature of compliance actions. As such, during fiscal year 2022–2023, the program will seek training in GBA Plus for staff at various levels of the organization with a view to monitor and report program impacts by gender and diversity, and ultimately developing evidence-based policies and procedures that leverage considerations from a GBA Plus perspective.

Core Responsibility: Benefits

Programs: Benefits

Program Name: Benefits 

Target Population: All Canadians 

Distribution of Benefits: 

Key Program Impacts on Gender and Diversity: 

GBA Plus Data Collection Plan: 

Nothing to report for 2021–2022.

Core Responsibility: Internal Services 

Program Name: Internal Services 

Target Population: All Canadians

Distribution of Benefits: 

Key Program Impacts on Gender and Diversity: 

* 2021–2022 or most recent

Supplementary Information Sources: 

Employment Equity, Diversity and Inclusion at the Canada Revenue Agency – Annual Report 2020–2021

GBA Plus Data Collection Plan: 

The demographic data that CRA collects can be used to monitor and report on Human Resources program impacts, allowing for more complete GBA Plus analysis. In 2021–2022, CRA updated its Employment Equity, diversity and inclusion data collection tool, known as the workforce profile questionnaire, to expand the gender identification option so that it now includes “another gender” in addition to “woman” and “man”. In 2022–2023, the CRA also plans to implement a further enhanced workforce profile questionnaire (in alignment with the Treasury Board of Canada Secretariat’s modernized self-identification questionnaire) to strengthen the CRA’s ability to collect data to measure the diversity of its workforce, conduct more inclusive analysis, and to inform future decisions.

Response to parliamentary committees and external audits

Response to parliamentary committees

There was one Parliamentary Committee report requiring a response in 2021–2022. 

On March 25, 2021, the House of Commons Standing Committee on Public Accounts (PACP) tabled its 14^th Report entitled, Taxation of E‑Commerce. The 14^th Report included recommendations to ensure that the sales tax system was neutral and that the GST/HST tax base was protected.

On July 21, 2021, the Minister of National Revenue tabled the Government Response. The Government Response accepted the Committee’s recommendations, agreeing to provide all of the requested reports to PACP on the recommended dates.

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)

There were no audits in 2021–2022 requiring a response.

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 2021–2022 requiring a response.

United Nations 2030 Agenda for Sustainable Development and the Sustainable Development Goals

Board of Management attendance record for 2021–2022 and compensation rates

The Board of Management (Board) is supported by four 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 2021–2022, taking into consideration departures and appointments.