Supplementary Information Tables: 2022–23 Departmental Results Report

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Reporting on Green Procurement

Context

Commitments

Report on integrating sustainable development

Authorities approved after Main Estimates (dollars)

Details on transfer payment programs

Financial information (dollars)

Explanation of variances

Gender-based Analysis Plus

Section 1: Institutional GBA Plus Governance and Capacity

Section 2: Gender and Diversity Impacts, by Program

Definitions

Response to parliamentary committees and external audits

Response to parliamentary committees

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)

Response to audits conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages

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

The Canada Revenue Agency

Board of Management attendance record for 2022–2023 and compensation rates

Reporting on Green Procurement

Introduction

This supplementary information table supports reporting on green procurement activities in accordance with the Policy on Green Procurement. 

Context 

The Canada Revenue Agency is bound by the Federal Sustainable Development Act but did not develop an optional 2022–23 DSDS Report. Instead, to comply with the reporting requirements under the Policy on Green Procurement for 2022 to 2023, the Reporting on Green Procurement supplementary information table was prepared and listed in the 2022–23 Departmental Results Report. 

Commitments

Greening government: The Government of Canada will transition to low carbon, climate-resilient, and green operations

Report on integrating sustainable development

The Canada Revenue Agency (CRA) will continue to ensure that its decision making process includes consideration of FSDS goals and targets through its strategic environmental assessment (SEA) process. An SEA for a policy, plan or program proposal includes an analysis of the impacts of the proposal on the environment, including on relevant FSDS goals and targets.

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

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)

Details on transfer payment programs

Financial information (dollars)

Details on transfer payment programs

Financial information (dollars)

Details on transfer payment programs

Financial information (dollars)

Details on transfer payment programs

Financial information (dollars)

Gender-based Analysis Plus

Section 1: Institutional GBA Plus Governance and Capacity

Governance

The CRA is furthering its work to increase the application of GBA Plus analysis across all Agency programs and services. Our GBA Plus Champion helps promote GBA Plus both within the CRA and internationally as a member of the Advisory Group for the Organisation for Economic Co-operation and Development’s Forum on Tax Administration Gender Balance Network. 

The CRA includes GBA+ information such as age, marital status, sex, etc. in the regular publication of numerous tax and benefits data sets such as selected income statistics and data on the Canada Dental Benefit, Canada Housing Benefit, Canada Child Benefit, Disability Tax Credit, GST/HST Credit, and emergency relief programs. To date, the CRA has published 41 datasets with a gender dimension in the Open Government Portal.

Capacity

To help increase GBA Plus capacity, CRA’s GBA Plus CoE continues to make training available to all employees and works to improve the quality of GBA Plus assessments undertaken in support of government initiatives. A recent CRA linkage rate study that uses CRA tax data and Census data obtained from Statistics Canada was undertaken to help measure current Indigenous participation in the tax and benefit system. Future work with Statistics Canada will focus on newcomers and youth. This work underscores CRA’s commitment to enhance GBA Plus analysis and insights going forward. 

Section 2: Gender and Diversity Impacts, by Program

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 intergenerational impacts or impacts generation between youth and seniors
• Third group: Primarily benefits seniors or the baby boom generation

Core responsibility: Tax 

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

Program Name: Charities

Program Goals: The CRA’s Charities Directorate is responsible for all program activities related to the provisions of the Income Tax Act regarding registered charities and other qualified donees. All applications for charitable registration are analyzed through the same lens, regardless of client demographic information, and, as such, the Charities Program does not collect individual client data to undertake GBA+ analysis.

Target Population: All Canadians

Key Program Impacts on Gender and Diversity:

Not available.

GBA Plus Data Collection Plan:

Nothing to report for 2022–2023.

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: Collections 

Program Goals: The goal of Collections is to assist taxpayers with debt balances, regardless of demographics. 

Target Population: All Canadians

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. There are currently no plans to collect data for GBA+ monitoring and reporting purposes.

Program Name: Objections and Appeals

Program Goals: The Objections Program conducts a formal and impartial review of any objections received related to an assessment, determination, or decision. When any type of objection is filed, the Canada Revenue Agency (CRA) reviews all the information before making its decision.

Target Population: All Canadians

Key Program Impacts on Gender and Diversity:

Not available.

GBA Plus Data Collection Plan:

Nothing to report for 2022–2023.

The Objections program does not collect sufficient data to enable it to monitor and/or report program impacts by gender and diversity (GBA Plus) 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 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.

The CRA is currently analyzing the data sources that exist that may enable us to perform GBA Plus analysis. During this exploratory phase, we will investigate the feasibility of conducting a post-decision analysis of branch files. 

Program Name: Policy, Rulings, and Interpretations

Program Goals: The Policy, Rulings, and Interpretations program offers a service providing rulings and interpretations for GST/HST and Underused Housing Tax legislation to assist taxpayers (individuals and businesses) in complying with the law. The program oversees the administration of various commodities, specialty taxes, and charges, including spirits, tobacco products, cannabis, fuels, and insurance premiums. Additionally, the Policy, Rulings, and Interpretations program serves as the authority for interpreting the Income Tax Act and related statutes for the CRA. They handle income tax technical interpretation and advance income tax ruling requests from Canadian taxpayers and businesses. Public Opinion Research (POR) survey respondents indicated their demographic information (e.g., geographic location, language, business size, gender) so that the program can learn more about the makeup of the population and to assess whether the intended target population (small to medium-sized practitioners) are using and benefiting from the service as intended. Individual client data for GBA Plus Analysis is not collected.

Target Population: All Canadians

Key Program Impacts on Gender and Diversity: 

The Policy, Rulings and Interpretations program analyzes all rulings and interpretations through the same lens regardless of client demographic information. 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 rulings and interpretations of Canada’s GST/HST laws are based on the Excise Tax Act (ETA), related Regulations, and all related statutes. The CRA’s rulings and interpretations of Canada’s underused housing tax laws are based on the Underused Housing Tax Act, related Regulations, and all related statutes.

The Policy, Rulings and Interpretations program’s administration and operations for commodities are based on the Excise Act, the Excise Act, 2001, the non-GST/HST portions of the Excise Tax Act, Select Luxury Items Tax Act, the Greenhouse Gas Pollution Pricing Act, the Air Travellers Security Charge Act and the Importation of Intoxicating Liquors Act. The work involves a wide range of activities such as audits, regulatory reviews and other work supporting compliance, regardless of client demographic information. As such, the program does not collect information on the basis of gender, age, ethnicity and other factors integral to GBA+ population.

GBA Plus Data Collection Plan:

Nothing to report for 2022–2023.

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: Registered Plans

Program Goals: The Registered Plans program ensures the integrity of the deferred income and savings plans sector in Canada by promoting compliance with the income tax legislation and regulations through consistency; education; quality service; and responsible enforcement.

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 2022–2023.

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: Reporting Compliance 

Program Goals: The Reporting Compliance program seeks to protect the integrity of Canada’s voluntary compliance system by identifying and addressing the small segment of the population that does not report the correct amounts. The CRA’s compliance interventions follow a progressive approach that moves from influencing compliance to enforcing it.

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 compliance policies, programs and initiatives. The GBA Plus analysis presented in this report looks at whether or not any groups are over or underrepresented in audit selection. Our goal is to ensure fairness within compliance programs and to uncover any gaps or biases that may exist.

Target Population: All Canadians

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. 

Key Program Impact Statistics:

Statistics

Number of T1 audits conducted in 2022–23 and percent of total T1 audits in 2022–23

Observed Results*

Data Source

Integras and AIMS case management systems and T1 IDENT database.

Comments

Taxpayers are selected for audit based on various risk factors, not identity. Certain groups are overrepresented amongst audited taxpayers because of increased risk due to income source and high incomes. A more thorough analysis will be conducted in 2023–24 to assess why certain demographic groups are overrepresented amongst T1 audits. 

Results found were similar to 2021–22. However, this year we have provided additional information on income level, province and residency status.

Statistics

Audit Change Rate (percent of audits resulting in change in amount assessed)

Observed Results*

* 2022–23 result breakdowns exclude any cases where identity data was unavailable.

Data Source

Integras and AIMS case management systems and T1 IDENT database.

Comment

Overall, trends in audit change rate were similar to the 2021–22 year. In 2022–23 the audit change rate was slightly higher for women than men. In 2021–22, the audit change rate was slightly higher for men than women. In 2021–22, men under 30 had a higher change rate than other men but in 2022–23, men under 30 had a relatively low change rate. In 2022–23, men over 80 had a high audit change rate relative to other men. In 2021–22, men over 70 had a lower change rate when compared to other men. Note that different age brackets were used in the 2021–22 SIT.

This year we have also provided additional information on income level, province and residency status.

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 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 and will continue to do so in the coming years. In 2022–23, the Reporting Compliance program disaggregated data by additional identity factors, including residency status, province and income. In the coming year, the Reporting Compliance program will explore what additional data sources are available for GBA Plus, including data on disability. 

The Scientific Research and Experimental Development (SR&ED) Program — which is part of the Reporting Compliance program inventory — encourages businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. In 2022–23, the SR&ED Program conducted Public Opinion Research (POR) on the SR&ED Client Portal/Self-Assessment and Learning Tool (SALT) and SR&ED Program services to measure the effectiveness of these initiatives. Where possible, the SR&ED Program provided POR survey respondents with the option of indicating their demographic information (e.g., geographic location, language) during this process. In 2023–24, the results of these surveys/POR will improve the SR&ED Program’s analysis of its services and products by considering intersecting identity factors that will better tailor our products to the needs of potential claimants. 

In 2022–23, additional employees from the International and Large Business Directorate (ILBD) completed multiple GBA Plus training courses offered through the Canada School of Public Service, and attended events during the GBA Plus awareness week. The ILBD will continue to seek GBA Plus training opportunities for staff within the functional programs and staff with data expertise. This is planned to help the ILBD further explore and develop evidence-based policies and procedures that take into account a GBA Plus perspective. 

Program Name: Returns Compliance 

Program Goals: The goal of the Returns Compliance programs is to ensure all taxpayers are treated fairly regardless of gender or any other bias. It is necessary that risk assessment remain neutral and files are selected based on factors such as expected return information and reporting and filing behaviour.

Target Population: All Canadians

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+ monitoring and reporting purposes.

Program Name: Service Feedback 

Program Goals: The Service Feedback Program (SFP) allows taxpayers to provide feedback about the service, quality, or timeliness of the Canada Revenue Agency’s work which, in turn, helps the CRA identify problems and propose solutions while upholding the eight (8) service rights outlined in the Taxpayer Bill of Rights. It also offers a means to resolve taxpayers’ issues where normal administrative and operational channels and procedures have been unable to do so. The service issues raised by clients provide valuable insight and that feedback, in turn, helps the CRA identify and implement ongoing service improvements.

It creates public awareness about how to provide feedback about service provided by the CRA. By gathering, tracking and analyzing information throughout the service feedback process, the program identifies trends and systemic issues, with the goal of improving service to taxpayers. 

This program also ensures that the CRA continuously provide high-quality and timely responses to taxpayers. It also allows the Agency to react to taxpayers' feedback and adapt our programs to meet the needs and expectations of Canadians.

Target Population: All Canadians

Key Program Impacts on Gender and Diversity: 

Not available.

Supplementary Information Sources:

The Service Feedback Program (SFP) was implemented in 2007 to track and manage service-related complaints, compliments and suggestions 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 SFP moved to a new case management system in 2021–2022, which allows for the capture of Social Insurance Numbers (SIN) of those submitting complaints. Although the program has been able to identify databases that contain GBA Plus data, additional work needs to be done to enable the program to access and collect this data. The SFP will continue collaborating with Statistics Canada and other government partners to determine how these same SINs can be used to gather further GBA Plus data that may be available.

Program Name: Taxpayer Relief

Program Goals: The Taxpayer Relief Program accepts and reviews relief requests from taxpayers to determine if relief of penalty or interest is warranted when a taxpayer was unable to comply with their tax obligations for reasons outside of their control.

Target Population: All Canadians

Key Program Impacts on Gender and Diversity:

Not available.

GBA Plus Data Collection Plan:

Nothing to report for 2022–2023.

The Taxpayer Relief Program does not collect sufficient data to enable it to monitor and/or report program impacts by gender and diversity (GBA Plus) 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. 

The CRA is currently analyzing the data sources that exist that may enable us to perform GBA Plus analysis. During this exploratory phase, we will investigate the feasibility of conducting a post-decision analysis of branch files. 

Program Name: Tax Services and Processing 

Program Goals: Provide taxpayers access to accurate and timely information they need to comply with Canada’s tax laws by modernizing CRA services, including expanding digital services and enhancing our telephone platform, making it easier for taxpayers to meet their tax obligations. The program also helps businesses and individuals to voluntarily comply with Canada’s tax laws by processing their information and payments as quickly accurately as possible and telling them the results of their assessment and reassessment. 

Target Population: All Canadians

Key Program Impacts on Gender and Diversity:

Not available. 

Key Program Impact Statistics:

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.

Other Key Program Impacts:

The objective of reporting on impacts on gender and diversity is to report net program impacts. However, this may not be realistic for all programs. Qualitative impacts of processes or activities could instead be reported. For instance, a program may report on how changes in its model of delivery or processes have modified the outcomes of the program in relations to gender and diversity.

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 Centered 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 behavior. 

Core responsibility: Benefits

Programs: Benefits 

Program Name: Benefits 

Program Goals: The CRA delivers a range of ongoing benefits, credits, and one-time payment programs that support the economic and social well-being of Canadians. Through processing activities, the Benefits program ensures that Canadians receive their rightful benefits in a timely manner by offering benefit recipients timely and accessible information on their entitlements and obligations through call centres and securely online. This helps Canadians become more aware of the benefits they are entitled to and how to receive them.

Target Population: All Canadians

Key Program Impacts on Gender and Diversity:

Not available. 

Key Program Impact Statistics: 

GBA Plus Data Collection Plan:

Nothing to report for 2022–2023. 

The CVITP and Benefits Outreach program do not have a current well-established data collection plan that supports the GBA+ which leads to considering all identity factors and how the interaction between them influences the delivery of the information sessions to those who are part of the vulnerable population. 

There were no notable actions that were taken in 2022–23 nor any actions planned to be taken to develop and improve data collection.

Response to parliamentary committees and external audits

Response to parliamentary committees

There were five Parliamentary Committee reports requiring a response in 2022–2023.

On February 8th, 2022, PACP tabled Report 4 – Report 4, Canada Child Benefit—Canada Revenue Agency, of the 2021 Reports of the Auditor General of Canada. The 4th Report included recommendations on the administration of the Canada Child Benefit (CCB). On June 8th, 2022, 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. 

On February 8th, 2022, the House of Commons Standing Committee on Public Accounts (PACP) tabled Report 6 – Canada Emergency Response Benefit, of the 2021 Reports of the Auditor General of Canada. The 6th Report included recommendations on the administration of the Canada Emergency Response Benefit (CERB). On June 8th, 2022, the Minister of Employment, Workforce Development And Disability Inclusion tabled the Government Response (including portions of the response from the CRA). The Government Response accepted the Committee’s recommendations, agreeing to provide all of the requested reports to PACP on the recommended dates. 

On February 8th, 2022, PACP tabled Report 7 – Canada Emergency Wage Subsidy, of the 2021 Reports of the Auditor General of Canada. The 7th Report included recommendations on the administration of the Canada Emergency Wage Subsidy (CEWS). On June 8th, 2022, 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. 

On December 14th, 2022, PACP tabled Report 22 – 2022 Reports 9 and 10 of the Auditor General of Canada. The 22nd Report included a request for the Government to affirm its support for the Office of the Auditor General (OAG) and the independence and integrity of the OAG. On March 31st, 2023, the Minister of National Revenue tabled the Government Response. The Government Response expressed support for the work of the OAG. 

On December 14th, 2022, PACP tabled Report 23 – Access to Benefits for Hard-to-Reach Populations. The 23rd Report included recommendations to ensure hard to reach Canadians access federal benefits put in place by Parliament to support low income individual and families. On March 31st, 2023, 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 two audits in 2022–23 requiring responses.

1. Report 1 – Access to Benefits for hard-to-reach populations – Tabled in Parliament on May 31, 2022

Canada’s Poverty Reduction Strategy (2018) cites a federal government investment of $22 billion since 2015 to help lift Canadians out of poverty. The effectiveness of benefits in reducing poverty depends on low-income Canadians receiving them. Certain populations experience challenges in accessing benefits, such as those living in remote locations, newcomers, housing insecure, and persons living with disabilities. For the purposes of this audit, hard to serve/reach populations are considered to be those members of low-income populations that are difficult to serve through mainstream channels.

This audit focused on whether the Canada Revenue Agency (CRA) and Employment and Social Development Canada (ESDC) directly, or through leveraging other federal departments and other non‑federal government entities, ensured that hard‑to‑reach populations were made aware of the Canada Child Benefit, the Canada Workers Benefit, the Guaranteed Income Supplement, and the Canada Learning Bond, and that they were able to access these benefits.

The OAG’s audit report contains three recommendations. Two of the recommendations are addressed to both the CRA and ESDC and one recommendation is addressed to the CRA, ESDC, and Statistics Canada. The CRA agreed with the recommendations and is taking actions to address them.

2. Report 10 – Specific COVID-19 Benefits – Tabled in Parliament on December 6, 2022

This audit focused on whether the Canada Revenue Agency and Employment and Social Development Canada ensured that COVID‑19 benefit payments were accurate and paid to eligible applicants and undertook timely procedures to recover overpayments and/or payments made to ineligible recipients. The audit also focused on whether the Canada Revenue Agency and Employment and Social Development Canada managed the COVID‑19 programs efficiently and measured their administrative effectiveness. Finally, the audit examined whether programs’ objectives were achieved and provided value-for-money outcomes.

As required by the Act, the OAG audited Canada Worker Lockdown Benefit, Canada Recovery Benefit, Canada Recovery Sickness Benefit, Canada Recovery Caregiving Benefit, and Canada Emergency Response Benefit, including the Employment Insurance Emergency Response.

The OAG also audited the COVID‑19 Canada Emergency Wage Subsidy program for employers.

The OAG’s audit report contains six recommendations. One recommendation is addressed to both the CRA and ESDC and five recommendations are addressed solely to CRA. The CRA agreed with the recommendations and is taking actions to address them.

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 2022–23 requiring a response. 

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

The Canada Revenue Agency

Board of Management attendance record for 2022–2023 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 2022–2023, taking into consideration departures and appointments.