Supplementary Information Tables: 2023–24 Departmental Results Report

August 28, 1995Footnote 1

Ongoing

Other transfer payment

Children's Special Allowances Act (statutory authority)

2023–24

Benefits

Benefits

Tax-free monthly payments made to federal, provincial or Indigenous governing body agencies or organizations that care for and maintain children under 18 years of age who reside in Canada. Children's Special Allowance payments are equivalent to the maximum monthly amount of the 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.

On average, monthly payments were made to 230 agencies and institutions on behalf of approximately 73,360 children. Payments were issued on schedule, no delays were reported.

Not applicable

Not applicable

Not applicable

April 1, 2021

March 31, 2024

Grant

Appropriated annually through the Estimates

2020–21

Benefits

Benefits

The Community Volunteer Income Tax Program (CVITP) is a collaboration between the CRA and community organizations which host tax preparation clinics and arrange for volunteers to prepare income tax and benefit returns for eligible individuals. The purpose of the grant is to provide direct financial support to eligible organizations to defray some of the administrative costs they incur in hosting tax preparation clinics and to encourage growth and retention among organizations.

1,654 applications were received by the close of the application period July 31, 2023. After review, 1,599 applications were approved, and 1,556 organizations completed the paperwork to receive funding.

Enhancements to communications strategies are being deployed for year four to ensure that organizations are aware of and apply to receive the grant funding designed to support them.

Not applicable

Not applicable

1,599 applications were approved, and 1,556 organizations completed the paperwork to receive funding. Enhancements to communications strategies are being deployed for year four to ensure that organizations are aware of and apply to receive the grant funding designed to support them.

June 21, 2018

Ongoing

Other transfer payment

Statutory authority provided for under the Income Tax Act. The Canada Carbon Rebate (CCR) 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.

2023–24

Benefits

Benefits

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 CCR. 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.

Starting in tax year 2021, the CCR (formerly known as the Climate Action Incentive Payment) has been paid on a quarterly basis, with the first payment issued in July 2022. The total amount of the CCR increased by 41% in fiscal year 2023–24 when compared to the fiscal year 2022–23. This reflects increases in prescribed basic rates for the provinces of Ontario (+31%), Manitoba (+27%), Saskatchewan (+24%), and Alberta (+43%). Also starting in July 2023, the CCR is available to eligible residents of Newfoundland and Labrador, New Brunswick, Nova Scotia and Prince Edward Island.

Not applicable

Not applicable

Not applicable

Section 127.42 (Return of Fuel Charge Proceeds to Farmers Tax Credit) of the Income Tax Act was added via Bill C-8, which received Royal Assent in June 2022, applicable to the 2021 and subsequent years.

Ongoing

Other transfer payment

Statutory authority established pursuant to section 127.42 of the Income Tax Act. It will return fuel charge proceeds to farmers carrying on business in involuntary backstop jurisdictions.

2023–24

Benefits

Benefits

The purpose of the credit is to assist eligible farming businesses afford the cost of fighting climate change by returning a portion of fuel charge proceeds from the price on pollution directly to them in backstop provinces, meaning provinces that have not adopted either the federal system of applying a price on pollution or rules that meet the federal government's stringency requirements.

Eligible entities include eligible individuals (self-employed farmers), corporations, trusts, and partnerships (individuals who are members of one or more partnerships), which operate a farming business through one or more permanent establishments in Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island or Saskatchewan.

Self-employed farmers and individuals who are members in one or more partnerships operating a farming business, can claim the credit on line 47556 – Return of fuel charge proceeds to farmers tax credit of their T1 income tax and benefit return. Self-employed farmers must have first completed Form T2042, Statement of Farming Activities. Trusts can claim the credit on line 64 of Form T3RET, while corporations can claim it on line 795 of the T2 return. Corporations have to file a completed Schedule 63, Return of Fuel Charge Proceeds to Farmers Tax Credit, with the T2 return for the year.

The rate of eligible farming expenses was 0.173% in 2022 versus 0.186% in 2023 for the provinces of Ontario, Manitoba, Saskatchewan, and Alberta. Also, starting in July 2023, the farmer tax credit is available to eligible farmers of Newfoundland and Labrador, New Brunswick, Nova Scotia and Prince Edward Island (0.140% of eligible farming expenses).

Not applicable

Not applicable

Not applicable

July 1, 2019

Ongoing

Other transfer payment

Statutory authority established pursuant to section 165(2) of the Greenhouse Gas Pollution Pricing Act. It provides for payments to provinces/territories as stipulated in the Act.

2023–24

Benefits

Benefits

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.

Four quarterly payments were processed in June 2023, September 2023, December 2023, and March 2024 to Yukon and Nunavut. Distributions to the provinces and territories increased by 26% in fiscal year 2023–24 when compared to the fiscal year 2022–23, due to a number of factors, including an increase in fuel charge rates and demand as well as the timing of assessments.

Not applicable

Not applicable

Not applicable

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

The Charities Directorate ensures the integrity of the charitable sector in Canada by promoting compliance with the income tax legislation and regulations through consistency; education; quality service; and responsible enforcement.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

Not available

Nothing to report for 2023–24.

Charities will seek to understand how data available to the program can be used to enhance equity in its administration, in its policy development process and when designing new programs.

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

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

Not available

As part of its commitment to GBA Plus, which may involve disaggregated data analysis, the Collections program will explore the use of CRA’s data holdings to monitor and report on the program through a GBA Plus lens.

The Objections and Appeals 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 CRA reviews all the information before making its decision.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

Not available

The Objections program does not collect sufficient data to enable it to monitor or report program impacts by gender and diversity of 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 also does not collect sufficient data to enable it to monitor or report program impacts by gender and diversity on the population who has chosen to file an appeal. The programs review notices of appeal on a case-by-case basis taking into account any new information provided by the taxpayer, work or payer. 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 Appeals Branch is currently analyzing the data sources that exist to perform GBA Plus analysis. During this exploratory phase, the branch will investigate the feasibility of conducting a post-decision analysis of branch files.

The Policy, Ruling, and Interpretations program serves as the authority for interpreting the Income Tax Act, GST/HST, Underused Housing Tax legislation, Excise and specialty taxes, and related statutes for the CRA.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

Not available

Policy, Ruling and Interpretations will seek to understand how data available to the program can be used to enhance equity in its administration. 

• For the Remission Program, which collects limited personal data, the program has conducted demographic research to determine who is most vulnerable to extreme financial hardship so as to be able to customize communications material and webpages content to those demographics.

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.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

Not available

The Registered Plans Directorate will seek to understand how data available to the program can be used to enhance equity in its administration. More specifically, the program is working to: (i) learn methods to review available data through a GBA Plus lens; (ii) determine what data can be made available to the directorate for the purposes of improving program equity; and (iii) determine how different program areas can contribute to the improvement of equity within the overall Registered Plans program.

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.

All Canadians

• By gender: first group
• By income level: second group
• By age group: second group

Each year the reporting compliance area of the CRA reports on a different audit population in order to provide a complete picture of program impacts by gender and other identify factors. For 2023–24, the population analyzed was closely held corporations (defined here as a corporation with one shareholder owning more than 50% of the corporation). The identity factors presented in tables 8 to 12 relate to the majority shareholder for audits of closely held corporations completed between April 1, 2020, and March 31, 2024. This information is disclosed to enhance transparency.

The CRA chooses a file for an audit based on a risk assessment. The assessment looks at a number of factors, such as the likelihood or frequency of errors in tax returns or whether there are indications of non-compliance with tax obligations. The CRA also looks at the information it has on file for the taxpayer and may compare that information to similar files or consider information from other audits or investigations.

Statistics: Number, Percent of T2 closely held audits completed between April 1, 2020 and March 31, 2024, and Audit Change Rate (percent of audits resulting in change in amount assessed).

Observed results^{Footnote 2} : Consult tables 7-12.

Data source: Integras and AIMS case management systems, T2 schedules and T1 IDENT database.

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. This is the first time the Reporting Compliance program is providing disaggregated data on closely held corporations by several identity factors. In previous years, the Reporting Compliance program provided disaggregated data on audits of individuals. The Reporting Compliance program continues to explore what additional data sources are available for GBA Plus.

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.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

Not available

As part of its commitment to GBA Plus, which may involve disaggregated data analysis, the Return Compliance program will explore the use of CRA’s data holdings to monitor and report on the program through a GBA Plus lens.

The Service Feedback Programs administers the Service Complaints and Problem Resolution workloads, which receives and responds to service-related feedback from Canadians, and processes requests from Members of Parliament and works with other CRA branches to resolve the issues raised.

All Canadians

• By gender: third group
• By income level: first group
• By age group: second group

Not available

• The 2023–24 Q2 reporting cycle included reporting on gender, child count, income level, age group and marital status.
• Although this year's feedback is limited to our first 2 cycles (Q2 and Q3), we are able to identify an increase of 4% in service feedback from Q2 to Q3 of taxpayers reporting having no children, as well as a 4% increase in married taxpayers. 
• The income-level group showing the most service feedback is that of taxpayers with an income tax rate equal to or lower than $50,197. A 5% decline in the percentage represented by this group is noted between Q2 and Q3.
• The data source is a combination of data extracted from the Service Feedback System and data received from the Data and Statistical Services Division.
• Work is presently underway with the CRA's GeoHub group to create an interactive colour-coded map of the Canadian population to explore additional GBA Plus insights.

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.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

Not available

The Taxpayer Relief Program does not collect sufficient data to enable it to monitor or report program impacts by gender and diversity of 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. 

CRA gives taxpayers access to accurate and timely information they need to comply with Canada's tax laws by modernizing our services, including expanding our digital services and enhancing our telephone platform, making it easier for taxpayers to meet their tax obligations. In addition to the individual returns program, we register businesses for a business number and administer T2, T3, GST/HST, excise, and other levies programs. We help 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.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

Not available

The CRA collects and publishes a range of disaggregated gender and diversity data. For individual returns, data is broken down by gender, age, geographic location, marital status, income level and major source of income, all of which is published on Canada.ca: Selected T1 Statistics 2023 edition (for the 2022 tax year). Individual filing rates are also calculated by province/territory, employment status, age, gender, marital status, income range and more, also published on Canada.ca: T1 filing compliance 2024 edition (2022 tax year). For businesses, CRA publishes a range of reports with data collected from business returns, they are published on Canada.ca: Corporate Statistical Tables (2016 to 2021 tax years). These reports can be used for data analysis of business location, size, and other tax-related information. For our contact centres program, data is merged from CRA databases and is disaggregated based on age, marital status, income level, and immigration status.

Benefits

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.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

Statistics: Disability Tax Credit (DTC) recipients by demographic.

Observed Results: Disability Tax Credit Statistics – 2013 to 2022 Calendar Years

• Province or territory of residence
• Age
• Duration
• Gender
• Marital status
• Restriction/basic activities of daily living
• Determinations
• Net income range

Data source: Agency source systems.

Comments: This publication was updated to include the 13 and under age group and 14 to 18 age group for the 2022 calendar year. It previously consolidated these age groups into the 18 and under category.

The CRA collects and publishes a range of disaggregated data that can be used for gender and diversity purposes related to the administration and delivery of benefit payments. For the Community Volunteer Income Tax Program, data is disaggregated by gender, age, income range, geographic location, and claimed disability on the T1 form. Canada Child Benefit information is also by gender, marital status, family income, number of dependent children and geographic location. The Disability Tax Credit reports disaggregated data by province/territory, age, duration, gender, marital status, restrictions in basic activities of daily living, determinations and net income range. The Benefits Outreach Program uses its outreach and partnerships database to collect data on the number of activities and participants by vulnerable groups of Canadians including: housing insecure, Indigenous peoples, modest-income, newcomers, persons with disabilities, seniors and youth.