Canada Revenue Agency’s 2024–25 Departmental results report

• Copyright information

  © His Majesty the King in Right of Canada,

  as represented by the Minister of National Revenue, 2025

  Catalogue number: Rv1-32E-PDF

  ISSN: 2560-9130

  Also available in French under the title: Rapport sur les résultats ministériels 2024-2025

Message from the Minister

As Minister of National Revenue, I am pleased to present the CRA’s 2024–25 Departmental Results Report.

A priority of our government is to bring down costs for Canadians and help them to get ahead. This report demonstrates how the CRA helped Canadians meet their tax obligations and access the benefits designed to assist them, by embracing a digital-first approach and offering more accessible, faster, secure, and personalized support. This included expanding the CRA’s SimpleFile services, which provide simplified tax filing methods to eligible individuals to assist them in filing their returns, as well as adopting innovative technologies, such as a generative artificial intelligence (AI) chatbot, to respond to general questions from Canadians.

Our government also prioritizes keeping Canadians safe. Public confidence and trust in the CRA are essential for a tax and benefit system that relies on voluntary compliance. Canadians expect the CRA to protect their personal information against unauthorized access and data breaches. To meet this expectation, the CRA improved the protection of its systems, processes, and data from evolving threats such as fraud, identity theft, and tax schemes.

Keeping Canadians safe involves reinforcing the fairness in the tax system, so that individuals and businesses pay their rightful share of tax to fund essential programs and services that benefit all Canadians. To protect the integrity of Canada’s tax system, the CRA took a balanced approach through awareness, outreach, and compliance activities. The CRA maintained its commitment to addressing tax crime by continuing to target the most serious cases of willful non-compliance, including investing in compliance and enforcement measures to address aggressive tax planning, and tax evasion. The CRA also remained focused on addressing non-compliance in the real estate sector by improving how it collects and uses real estate data to identify and assess risks and prevent non-compliance. 

These successes were not without challenges. The CRA experienced service delivery challenges, driven by increased demand for faster and more personalized services, and heightened risks to data security and privacy. To address these pressures, the CRA continues to modernize its operations. It is expanding its use of automation and self-service options, streamlining internal processes, and strengthening its cyber-security posture. I know that many Canadians still face difficulties accessing timely assistance from the CRA. Every Canadian deserves easy access to the support they need, including timely assistance from our contact centre representatives and reasonable processing times. That is why I directed the CRA to implement a 100-day Service Improvement Plan to strengthen services, improve access, and reduce delays. I expect that this Plan will increase our ability to answer more calls at our contact centres, while supporting members of Parliament, who make representations on behalf of their constituents.

I invite you to read this report to learn more about the CRA’s accomplishments over the past year. These achievements would not have been possible without the dedication and resilience of the thousands of employees on whom Canadians rely on every day to collect taxes and deliver benefits. Together, we will continue to ensure that the CRA remains a trusted, efficient, and helpful tax and benefit administrator that puts people first.

The Honourable François-Philippe Champagne, P.C., M.P.
Minister of National Revenue

Foreword from the Chair

Suzanne Gouin
Chair, Board of Management

As we continue to navigate the complexities of a constantly changing landscape, I am both mindful of the challenges ahead and optimistic about the future, as I present the 2024–25 Departmental Results Report. This report gives an account of the CRA’s achievements, challenges, and ongoing efforts to better deliver tax and benefit services to Canadians over the past year.

Revisiting last year’s results provides us with an opportunity to reflect on where we have been and where we want to go as an organization. While the CRA has made strides in certain areas, our service outcomes have fallen short of the expectations of Canadians and the standards we strive to uphold. The Board of Management (Board) understands that service is the foundation of trust; without it, even the strongest strategies fall short. The Board will work closely with CRA leadership to sharpen priorities, building on the Agency’s strengths, and hold ourselves accountable for delivering real improvements. In support of these efforts, the CRA has recently launched a 100-Day Service Improvement Plan to increase contact centre call capacity, expand digital self-service options, analyze the root causes of delays, and accelerate modernization efforts. The Board is committed to guiding the CRA as it takes concrete actions to transform challenges into opportunities and renew trust and confidence in CRA services.

Like other organizations around the world, the CRA continues to face fraud-related risks. The Board recognizes the evolving sophistication of fraud schemes, which increasingly use advanced technologies to exploit vulnerabilities. Over the past year, the Board worked closely with the CRA to ensure that it is able to effectively address and prevent fraud and safeguard taxpayers’ information. This collaboration included thoroughly assessing existing fraud prevention strategies, which allowed the CRA to find and address potential gaps. The Board and the CRA stay committed to building a resilient framework that not only prevents fraud, but also instills confidence among Canadians that their personal information is well protected. We are dedicated to strengthening the integrity of the tax system and ensuring a secure environment for taxpayers.

As in previous years, the Board was regularly updated on the CRA’s efforts to fight aggressive tax planning and tax evasion. These efforts included working with national and international partners, educating taxpayers about their responsibilities, and changing enforcement strategies to address new trends in aggressive tax planning. The Board believes that these concerted efforts prove the CRA’s commitment to upholding the integrity of Canada’s tax regime.

The Board continued to support the CRA’s commitment to fostering a high-performing and inclusive workforce. We firmly believe that a diverse team brings a wealth of perspectives, experiences, and ideas that are essential for innovating and addressing complex challenges. The Board stays committed to continuously evaluating and improving the CRA’s practices to build a workplace that not only embraces diversity but also inspires excellence. We aim to build an organization that drives innovation and delivers more effective service to all Canadians.

On behalf of the Board of Management, I extend my sincere appreciation to CRA employees for their professionalism, resilience, unwavering dedication, and hard work throughout the past year. We are particularly grateful for your creativity, your adaptability in embracing change, and the pride you take in serving Canada and Canadians.

As I look to the future, I recognize the uncertainty that lies ahead. However, I firmly believe that change can create new opportunities, and in the coming years the CRA will take advantage of this potential as we aim to increase our velocity and systematically deliver meaningful results, faster. In this ever-changing world, speed and accountability are critical to an organization’s resilience and success. True accountability means owning outcomes, taking initiative, and committing to impact — not just process. To move with purpose and agility, the Board will work with the CRA to find efficiencies, streamline operations, and reinforce a culture of personal responsibility. Together, we will navigate the challenges to come, leveraging our collective strengths to adapt, and make meaningful progress in the years ahead.

Suzanne Gouin
Chair, Board of Management

Message from the Commissioner

Bob Hamilton
Commissioner of the CRA

In a year marked by evolving demands and continued operational pressures, the CRA delivered on many of the commitments set out in our 2024–25 Departmental Plan. Recognizing the importance of responsible stewardship of public funds, the CRA continued its efforts to ensure that our spending is focused on supporting the priorities that matter most to Canadians.

A number of service improvement initiatives, aimed at reducing the call centre wait times and improving the overall experience for Canadians were advanced in 2024–25. Despite these initiatives, we acknowledge that we have encountered some challenges along the way. In 2024–25, the CRA continued to face significant service delivery pressures driven by a high intake volume, increasingly complex taxpayer interactions, and staffing reductions. These challenges tested our capacity as an organization, and underscored the need for immediate action to address systemic service issues. Our continued commitment to resolving these issues can be seen through concrete actions, as outlined in our 100-day Service Improvement Plan.

Improving service last year involved enhancing the functionality of our digital services, including real-time status updates for taxpayers and representatives, and expanding the use of secure messaging within My Account and My Business Account. Additionally, we made it easier for taxpayers to find information, thereby empowering individuals and businesses to self-serve efficiently and securely. These enhancements to self-service options aim to improve Canadians’ access to information, and help them find the answers they need, without having to call. These efforts will continue as part of the CRA’s commitment to service and helping Canadians receive the quality support they deserve.

We have also taken steps to address processing times and service bottlenecks. By expanding automation in key processing areas and leveraging new technologies, we are accelerating the resolution of requests and reducing delays. These efforts are complemented by our continued focus on understanding and addressing the root causes of service challenges, ensuring that we are building a more resilient and responsive organization.

To further increase the accessibility of benefits for Canadians, the CVITP helped 857,540 individuals complete their tax returns this year – a 13% increase over last year. This program ensures vulnerable individuals, including seniors, newcomers, and modest-income Canadians, receive the benefits designed to assist them. In addition, the CRA’s SimpleFile services, which provide simplified tax filing methods to eligible individuals with a lower income and a simple tax situation continued to assist Canadians in filing their returns. Close to 100,000 invitation letters for a pilot offering SimpleFile Digital were mailed out in March 2025, for an automatic filing service that will help lower-income and vulnerable Canadians who currently do not file their taxes receive the benefit and credit payments to which they are entitled.

The CRA remains committed to improving compliance domestically and with our peers internationally, by combatting aggressive tax planning and tax evasion through educational outreach activities, improved investigation operations, and enhanced audit activities. In 2024–25, the CRA took a multi-pronged approach to counter tax evasion, by ramping up enforcement with technology, targeting high-risk areas. The CRA also addressed aggressive tax avoidance involving charities by improving risk assessments and increasing audits. We targeted organizations set up mainly to reduce donors’ taxes rather than support genuine charitable goals, identifying and revoking those misusing their status for personal gain.

The security of taxpayer information continues to be one of our highest priorities. In 2024–25, we implemented new multi-factor authentication (MFA) measures and enhanced monitoring tools to detect and respond to threats more swiftly. We adopted a new AI-driven anomaly detection technology that significantly improves our ability to flag suspicious access patterns. The CRA has systems and tools in place to monitor, detect, and investigate potential threats, and to respond and recover when it occurs.

The CRA launched a review of its Code of Integrity and Professional Conduct, Directive on Conflict of Interest and Integrity Framework in an effort to continue fostering a strong organizational culture of integrity. Continued discussions on values and ethics are important to fostering a deeper understanding of the CRA’s core values. To that end, several information sessions open to all CRA employees were held, on topics such as ethics in procurement, integrity and reporting wrongdoing.

The confidence and trust that individuals and businesses have in the CRA continues to be a cornerstone of Canada’s tax system. To help maintain and strengthen that trust, the CRA is committed to being transparent about how it upholds integrity within the organization. In January 2025, CRA published its first annual report on employee misconduct and wrongdoing. This report provides assurance that a values and ethics framework is in place and working as intended to uphold a culture of integrity and contribute to public trust. The results of the report demonstrated that the majority of employees act with integrity, and that when there are ethical lapses, the CRA’s policies and programs are rigorous and effective.

I want to extend my gratitude to all CRA employees who continued delivering meaningful results for Canadians to support their economic and social wellbeing, while generating the revenue necessary to fund the Government’s agenda.

Bob Hamilton
Commissioner of the Canada Revenue Agency

Results – what we achieved

Core responsibilities and internal services

• Core responsibilities: tax and benefits
• Internal services

Core responsibilities: tax and benefits

• In this section

  • Description of tax
  • Description of benefits
  • Quality of life impacts
  • Progress on results
  • Details on results
  • Key risks
  • Resources required to achieve results
  • Related government priorities
  • Program inventory

Description of tax

The CRA’s core responsibility for tax is to ensure that Canada’s self-assessment tax system is sustained by providing taxpayers with the support and information they need to understand and fulfill their tax obligations, and by taking compliance and enforcement action when necessary to uphold the integrity of the system, offering avenues for redress^{Footnote 2} whenever taxpayers may disagree with an assessment/decision.

Description of benefits

The CRA’s core responsibility for benefits is to ensure that Canadians obtain the support and information they need, to know what benefits they may be eligible to receive, that they receive their benefit payments in a timely manner, and have avenues of redress when they disagree with a decision on their benefit eligibility.

Quality of life impacts

In its role as the administrator of benefits and credits, the CRA contributes to the Household income and Financial well-being of individuals and families’ quality of life indicators. These contributions can lead to poverty reduction, impacting the Poverty indicator, by providing vulnerable populations and Indigenous communities with better access to the benefits and credits to which they are entitled.

Progress on results

In carrying out its two core responsibilities of administering taxes and benefits, the CRA measured its performance against 11 departmental result indicators (see tables 1 and 2). This section provides context for these results. The CRA also made specific commitments to Canadians for 2024–25, to advance its strategic priorities for its core responsibilities. These results are presented in the “Details on the results” section below.

The 2024–25 results reflect both the CRA’s strategic commitments and the challenges of operating in a dynamic and increasingly complex environment. This year was marked by sustained population growth, increased complexity of requests, pressures to adopt emerging technology, and rising client expectations for digital and personalized services. For example, as post-pandemic economic conditions evolved, client requests became more complex, often involving multiple programs, changes in employment or income, and the need for detailed clarification. There was a rise in multi-program interactions (for example, tax returns, benefits, and compliance cases overlapping), requiring more skilled intervention and review. In response, the CRA continued to modernize its service delivery by combining human expertise with digital innovation, strengthening service quality and confidence in the tax and benefit system. 

The CRA processed a considerable number of transactions in 2024–25, driven by population growth. This led to a large increase in service demands, with contact centres handling approximately 24.6 million calls – surpassing the 19.6 million calls answered in 2023–24. This demand placed considerable strain on CRA resources and contributed to a decline in some service standard indicators. 

Taxpayer relief requests also remained elevated, marking a 16% increase from 2023–24, with financial hardship continuing to be the leading reason. The CRA streamlined its relief processes and proactively offered support during emergencies, such as the wildfires in British Columbia and the Northwest Territories, by waiving penalties and interest for late filings and payments in affected regions. Despite these efforts, the increase affected the CRA’s ability to meet its service standard, underscoring the challenge of balancing increased demand with service quality.

To continue to meet the needs of Canadians, the CRA has increased automation, improved data integration, adopted new technology and continues to focus on client-centric service delivery. By encouraging Canadians to manage their tax affairs online, the CRA aims to reduce call volumes for simple transactions, allowing service representatives to better assist those with more complex needs. Recent improvements to Canada.ca and the integration of a single point of entry for a taxpayer’s CRA account, which provides immediate access to CRA’s My Account, have made it easier for clients to self-serve and find the information they need without calling. Thanks in part to these efforts, 2024–25 shows a modest increase in the CRA’s public trust and Service Satisfaction indicators.

The CRA has been carefully reviewing its operating budget and taking thoughtful steps to meet government-wide savings commitments. Throughout this process, the CRA has remained focused on minimizing impacts on its core operations, while maintaining and improving the services it provides to Canadians, as well as the well-being of its employees. Ultimately, the CRA is committed to evolving in a way that ensures services remain accessible, efficient, secure and responsive to the needs of all Canadians.

Delivering benefits for Canadians

Delivering benefits for Canadians supports their well-being and financial stability. Some highlights include the following.

• Interim Canada dental benefit: From April 1, 2024, to June 30, 2024, the CRA delivered more than 42,000 Canada dental benefit payments totalling more than $40 million. From the program’s launch on December 1, 2022, to its end on June 30, 2024, the benefit has helped more than 464,000 children access dental care.
• Canada Carbon Rebate (CCR): From April 1, 2024, to March 31, 2025, the CRA delivered over 49 million payments and issued more than $11 billion in benefits. On March 15, 2025, the GC stopped the federal fuel charge and the CCR for individuals. The final payment for individuals was issued starting April 22, 2025.
• Advanced Canada workers benefit: From April 1, 2024, to March 31, 2025, the CRA delivered more than 6.5 million payments and issued $1.6 billion in benefits.

Table 1: Targets and results for tax

Table 1 provides a summary of the target to be achieved by March 31, 2025, and actual results for each indicator associated with the results under tax.

Expected result: Taxpayers comply with Canadian tax obligations, the right tax revenue is secured for Canadians, and Canadians have trust in the CRA.

Table 2: Targets and results for benefits

Table 2 provides a summary of the target to be achieved by March 31, 2025, and actual results for each indicator associated with the results under benefits.

Expected result: Canadians receive their rightful benefits.

The Results section of the Infographic for the CRA on GC Infobase provides additional information on results and performance related to its program inventory.

Details on results

The CRA presents its plans under four strategic priorities that align to its mandate, Departmental Results and Government of Canada (GC) priorities. The following section describes the results of the CRA’s commitments for each strategic priority related to tax and benefits in 2024–25 compared with the planned results set out in the CRA’s departmental plan for the year.

• Result 1: Taxpayers comply with Canadian tax obligations, the right tax revenue is secured for Canadians, and Canadians have trust in the CRA.
• Result 2: Canadians receive their rightful benefits.

1. Deliver seamless client experiences and tailored interactions that are digital first

The CRA is focusing on delivering seamless client experiences and tailored, digital-first interactions. In doing so, the CRA is helping the vast majority of Canadians meet their tax obligations and get the benefits that are designed to help them. By embracing a digital-first approach, the CRA can offer more accessible, faster, secure and personalized support – reducing errors and improving compliance. These modernized services foster trust and transparency, and meet Canadians’ expectations for services that are efficient and intuitive.

Through the use of web analytics and user feedback, the CRA gets a better understanding of its clients’ needs and expectations. This lets the CRA design digital tools and services tailored to meet these expectations. For example, in 2024–25, the CRA expanded online learning tools on Canada.ca, such as Learn about your taxes, and optimized Get ready to file a tax return, as well as the Taxes and benefits for Indigenous Peoples webpages to help people learn about their taxes. It also published tax tips for different groups, like newcomers, homeowners, and people with disabilities.

The CRA has also continued to improve services for Canadians through its digital transformation, making it simpler for clients to access information, apply for benefits, and meet their tax obligations online. For example, the CRA has continued to accelerate the use of digital tools in the Scientific Research and Experimental Development (SR&ED) program to enhance the service experience for businesses. The SR&ED tax incentives program is the largest GC program supporting research and development in Canada. In 2024–25, the program provided $4.5 billion in investment tax credits (ITC) to more than 19,000 claimants through over 22,000 claims processed. In October 2024, the CRA launched a client portal for SR&ED tax incentive claimants through My Business Account. The portal features a pre-claim workbook that guides claimants in writing project descriptions and identifying SR&ED expenditures. Key features include:

• saving progress to return later
• requesting help from an SR&ED specialist
• accessing important SR&ED program information

Claimants can now also find details about processing times and what to expect after submitting a claim. An updated version of the SR&ED Self-Assessment and Learning Tool is also available in the portal.

"Enhancing the client experience through a digital-first approach remains a key enabler of service modernization. The Board of Management supports the CRA’s ongoing efforts to simplify how individuals and businesses interact with the tax and benefit system. It also encourages the use of data analytics and clients’ feedback to better understand trends and prioritize improvements where they will have the greatest impact. By identifying bottlenecks, predicting clients’ demands, and measuring outcomes, the CRA is better equipped to design improvements that deliver meaningful and measurable impact."

This priority contained 11 commitments in the CRA’s 2024–25 Departmental Plan. During this reporting period, the CRA met 10 of its 11 commitments. Refer to Annex A for a complete list of commitments and their results identified as having been met or not met.

1A. Simplify client interactions and advance more ways to interact digitally

For many Canadians, the main interaction with the government is their tax filing experience. By simplifying interactions and access to a wide range of services and information through different channels, the CRA can better meet clients’ needs and expectations. These simplifications make sure that Canadians have the support they need to meet their tax obligations and receive the benefits designed to assist them, which helps to build trust.

In 2024–25, the CRA continued to make it simpler for clients to access information, apply for benefits, and fulfill tax obligations online by following the GC’s Digital Standards. These standards help the CRA create user-friendly, accessible products and services that work seamlessly across mobile devices, tablets, and personal computers. To support employees in these efforts, the CRA expanded its Digital Learning Program and continued to promote digital resources and training, helping employees build the skills essential for modern ways of working. In October 2024, the CRA also released an internal accessibility hub for employees. The hub provides resources for designing and delivering programs and services accessible to all Canadians, including persons with disabilities. The first iteration of the hub includes guidance on creating accessible documents, accessibility awareness training, as well as content to address legislative obligations. As part of the Seamless Service Experience (SSE) initiative, the CRA enhanced its online services with a multi-year program of Content Optimization Projects (COPs) that improve top user tasks on Canada.ca/Taxes. In 2024–25, 9 COPs were delivered or launched, exceeding targets. In a total of 30 projects, 27 are now completed or underway with a completion target of March 2026. The COPs deliver improved usability and search effectiveness, easier access to tax and benefit information, and free up call centre service representatives to handle more complex, account-specific inquiries.

Performance outcomes and results for commitments under this objective for 2024–25:

1. Implemented an online chat service for general enquiries, making it easier for taxpayers to get the information they need. Following this success, in October 2024, online chat for general inquiries was replaced by the personalized online chat services for authenticated users within My Account. This creates a more tailored and efficient experience, offering answers to account specific questions. In January 2025, the CRA also launched an updated chatbot, featuring a revamped accessible user interface. This chatbot is available 24 hours a day, 7 days a week, making it easier for clients to get access to the assistance needed at any time of day. Additionally, in March 2025, the CRA launched the public beta testing of a generative AI chatbot that detects, understands, and utilizes natural language to respond to general questions from the public about information available on CRA’s webpages. The chatbot provides understandable responses and links to relevant documentation, such as when taxes are due for filing, tax form information, or eligibility requirements. The chatbot will help reduce wait times and make support available whenever clients need it. In 2024–25, there were 295,019 online chats with CRA service representatives and the chatbot had 1.2 million conversations with clients.
2. The commitment to leverage the current direct deposit service through financial institutions’ technology to enable first time filers to sign up for direct deposit has not been met, and the initiative is no longer being actively pursued. Analysis has uncovered that the originally proposed model for this service is not possible. More analysis is needed to examine the security impact if first-time filers were allowed to sign up for direct deposit through the financial institution. The complexity associated with meeting emerging security requirements will require additional time and significant system modifications. The CRA is reviewing other options to allow first-time filers to receive their first payment by direct deposit.
3. Enabled clients (individuals, businesses, representatives) to easily receive email notifications and see status updates of their requests using the Progress Tracker service through continued onboarding of new services, such as the SR&ED client portal. The Progress Tracker service was accessed 15,919,174 times.
4. Enabled My Business Account users to opt-in to receive optional email notifications. This new feature allows users to customize their experience and stay informed about important updates and actions related to their account. More than 32 million businesses have opted in to receive email notifications. This has led to increased user engagement and satisfaction.
5. Launched a Client Portal for claimants of the SR&ED tax incentives through My Business Account. The portal is a one-stop workspace designed to help claimants access simplified information and tools, start to build their claim, interact with the CRA, and more. In 2024–25, the client portal was accessed 4,153 times.
6. Improved client experiences by researching how clients interact with services offered by the CRA and making changes based on their needs. To improve the client experience for executors, the CRA designed and published a new Brochure: Doing taxes for someone who died. Using plain language and a user-friendly design, the new brochure presents an overview of the steps to settle the taxes of a deceased person. A simplified form is also available to notify the CRA of a death. The CRA also looked at feedback data to identify potential problem areas, finding that many clients had issues with T1 Adjustments and the Canada Child Benefit (CCB). This feedback is being investigated, and recommendations will be developed to make improvements. Additionally, in the fall of 2024, the CRA consulted with individuals, non-professional representatives, and tax professionals across Canada about their recent service experiences to inform future service improvements. Specific groups consulted included youth, seniors, newcomers and individuals experiencing housing insecurity.

1B. Improve access to benefits, particularly for underserved populations

The CRA remains focused on reaching underserved populations and is continuing to work with community organizations to raise awareness about tax obligations as well as available benefits and credits, and how to access them. The benefit and credit payments which the CRA administers, help many Canadians afford basic needs. Since 1971, the CRA has administered the CVITP, which offers people with modest incomes and simple tax situations free tax filing assistance so that they are able to access the benefits and credits they are entitled to. Through this program, the CRA provided funding for equipment, training, guidance, and, in some cases, funding to community organizations who host the clinics. The disability tax credit (DTC) is a non-refundable tax credit that helps people with disabilities, or their supporting family members, lower the amount of income tax they may have to pay. The DTC application process was made fully digital in 2023. Applicants can complete Part A using My Account, while medical practitioners can fill out and submit Part B online. For those using My Account, the application form is pre-filled with CRA information, and they only need to verify and update it. If someone doesn’t have online access, they can complete Part A over the phone, using an automated voice service or by calling a CRA service representative. The digital application form is streamlined for medical practitioners and is sent digitally to the CRA to avoid mail delays. In 2024–25, form T2201 (DTC Certificate) and the digital application were updated to enhance clarity. The language and explanations throughout the form were simplified, and warnings were added to emphasize the importance of including signatures. Additionally, the questions related to type 1 diabetes and the cumulative effects of impairments were refined for better understanding. The CRA offers support throughout the process, with contact centre service representatives available to help applicants, guide them on which medical practitioners can certify the form, and provide advice on claiming the credit. In addition, medical practitioners are supported through a toll-free line staffed by CRA medical adjudicators.

Performance outcomes and results for commitments under this objective for 2024–25:

7. Partnered with Statistics Canada and ESDC to conduct studies aimed at understanding and improving benefit participation for six groups that are often hard to reach or vulnerable. These groups include Indigenous Peoples, youth, seniors, newcomers to Canada, housing insecure individuals, and persons with disabilities. The CRA used the findings, as well as existing knowledge to enhance outreach, communication, and services. This aims to assist underserved or hard-to-reach people in receiving the benefits and credits to which they may be entitled.
8. Offered small businesses and self-employed individuals free, personalized support, information and guidance about their tax obligations and available benefits through the LO service. The objective is to make it easier for them to comply and to avoid costly intervention in the future. The LO service worked with Indigenous organizations and groups that assist newcomers, leading to 69 group seminars with over 1,130 participants. These seminars provided free tax help and educated attendees about their tax obligations in Canada.
9. Increased the number of individuals helped through the CVITP to 857,540 in 2024, which surpassed the 2023 total of 758,540 by 13%. This resulted in more vulnerable people accessing benefits and credits. The CRA’s CVITP grant payments, promotion through the Benefits Outreach Program, as well as a robust communication plan contributed to this increase.
10. Implemented the CRA’s Indigenous Strategy (2024–2027). The six strategic initiatives outlined in the Strategy set the foundation for the CRA to continue to build relationships with Indigenous Peoples and improve the ease of use of services for Indigenous clients. The Strategy’s ultimate outcome is to improve the participation in the tax and benefits system for Indigenous Peoples, which is part of CRA’s mandate.

1C. Increase automation for better service delivery

Many vulnerable Canadians with lower income are missing out on valuable benefit and credit payments because they are not filing their income tax and benefit returns. Benefit and credit payments, such as the CCB and the GST/HST credit, can help make life more affordable.

Since 2018, the CRA has delivered a free and simple File my Return service, now called SimpleFile by Phone. This service allows eligible Canadians to securely file their tax return over the phone after answering a series of short questions. The CRA sends Canadians with simple tax situations and lower income an invitation letter to use the services.

The CRA is committed to increasing the number of individuals who are eligible to use SimpleFile, and is using business intelligence (BI) to identify additional individuals. In July 2024, the CRA expanded its SimpleFile services (phone, paper and digital) to all provinces and territories as part of a pilot. Over 500,000 invitation letters were sent during the pilot, to individuals with a simple tax situation and lower income, who had either never filed a tax return, or had a gap in their filing history. For the 2025 filing season, 2 million invitation letters for the SimpleFile by Phone service were sent to eligible individuals with a recent filing history. In addition, close to 100,000 invitation letters for a pilot offering SimpleFile Digital were mailed out in March 2025. As of March 31, 2025, there were 70,903 T1 returns filed that used the SimpleFile by Phone and digital services.

"Improving automation plays an important role in promoting fairness in service delivery, particularly for low-income individuals who are eligible for tax credits and benefits but face barriers to filing. The Board supports efforts to modernize systems in ways that proactively identify and support vulnerable populations through measures such as pre-filled forms, simplified digital options, and targeted outreach. These efforts ensure that all Canadians can access benefits to which they are entitled, regardless of their ability to navigate complex administrative systems."

Performance outcomes and results for commitments under this objective for 2024–25:

11. Increased the number of eligible individuals invited to use SimpleFile by Phone. For the 2025 filing season, the CRA invited 2 million Canadians with lower income and a recent filing history, to file using the simplified options. This is an increase of 500,000 letters from the same period last year.

2. Combat aggressive tax planning and tax evasion

In 2024–25, the CRA continued targeting non-compliance, tax avoidance and evasion and ensuring that those who purposely circumvent or break the law face appropriate consequences. These efforts continue to be effective in promoting fairness in the tax system, by ensuring that taxpayers comply with their tax obligations and the right tax revenue is secured in support of services for Canadians.

Since its inception in 2009, Project Trident has directly resulted in 50 convictions, 680 months of mandatory jail time, and more than $4.6 million in fines. The CRA-wide enforcement project prosecutes key players in fraudulent tax schemes and reassesses related tax returns. It targets three types of fraud: tax preparer fraud, charity related fraud, and identity theft.

To address tax non-compliance by wealthy taxpayers, the CRA has implemented new data strategies, explored advanced technologies, and modernized its toolsets. Improvements in tools and training helped CRA auditors be better equipped to identify high risk files to combat tax non-compliance and aggressive tax planning.

The CRA is committed to address promoters, advisors, and their clients who engage in various tax schemes. Compliance activities, such as audits and third-party penalties, applied to tax preparers or planners who make false statements or omissions, support these efforts.

International collaboration has also been a priority. The CRA actively participates in the Forum on Tax Administration under the Organisation for Economic Co-operation and Development (OECD). This has allowed the CRA to continue to collaborate with over 50 tax administrations and to share best practices and implement global standards aimed at increasing tax transparency and preventing tax evasion and avoidance.

The CRA is also committed to an education-first approach and addressing non-compliance as early as possible with the appropriate level of intervention. For example, with the rise in short-term residential rentals (such as Airbnb), the CRA began sending education letters to taxpayers who report rental income over $30,000 on their T1 returns. This letter includes compliance information related to GST/HST registration requirements, as well as information on how to register for a GST/HST account. This initiative resulted in over 33,220 letters being sent to taxpayers during 2024–25, leading to a small increase in registrations in the real estate sector. In addition, the CRA provided easily accessible educational products for taxpayers to assist them in recognizing a tax scheme, such as Beware of tax schemes that promise to reduce your taxes, as well as other publications on uncovered schemes.

This priority contained 17 commitments in the CRA’s 2024–25 Departmental Plan. During this reporting period, the CRA met 15 of its 17 commitments. Refer to Annex A for a complete list of commitments and their results identified as having been met or not met.

2A. Combat the most sophisticated and complex cases of aggressive tax planning, evasion, and fraud

Non-compliance places an unfair burden on law-abiding Canadians and jeopardizes Canada’s revenue base. The CRA is committed to tackling the most serious cases of willful non-compliance that threaten the revenue base through targeted audits, examinations and criminal investigations when warranted. For example, the CRA has enhanced its audit capacity through significant GC investments in recent years. Newly established targets of $272 million associated to Budget 2022 funding were met in 2024–25. A total of 84,356 cases, excluding all other compliance interventions were completed in 2024–25, with a fiscal impact of $18.1 billion. Some of the notable contributing initiatives include aggressive GST/HST audits targeting carousel schemes, increased audit coverage in the GST/HST Large Business Audit Program, improved risk mitigation within trusts, and strengthened real estate controls.

When appropriate, the CRA refers cases to the Public Prosecution Service of Canada for possible criminal prosecution. If convicted of tax evasion or tax fraud, a taxpayer may face court-ordered fines as well as imprisonment. For the five-year period from April 1, 2020, to March 31, 2025, the courts convicted and sentenced 106 taxpayers for evading the payment of more than $39 million in federal tax combined. In total, these cases resulted in more than 98 years of jail time for 49 individuals. The CRA publicizes criminal convictions and other high-profile enforcement actions through enforcement notifications.

In addition, because Underground economy^{Footnote 8} (UE) activities hurt economic growth in Canada and lower tax revenues the government needs to provide services and benefits for Canadians, the CRA has continued using its evolving 2022+ Underground Economy Strategy to monitor and mitigate UE risks as they emerge. Emphasizing outreach and education, the CRA has continued to support self-correction among taxpayers while also sustaining its efforts to combat non-compliance with tax laws. Identifying, preventing and addressing activities in order to minimize UE related tax non-compliance have remained the pillars of focus.

The CRA and the Labour Program at ESDC have created an Information-Sharing Arrangement (ISA) to improve compliance and enforcement in the trucking industry. Announced in Budget 2024, this initiative aims to tackle issues like worker misclassification, wage theft, and tax non-compliance, ensuring that workers are protected, and businesses follow tax laws. By working together, the ISA helps maintain fairness in the industry and supports the CRA’s efforts to uphold the integrity of Canada’s tax system, including projects like the personal services business (PSB) pilot. This pilot analyzed the business practices of potential PSBs and the businesses that hire them while educating participants on their tax obligations.

The real estate sector is one of many areas the CRA addresses through its risk-based method. This method involves identifying and assessing risks associated with specific transactions, behaviors, or taxpayer groups in order to allocate resources effectively for audits or other enforcement actions, which resulted in audits related to real estate. Following the work on the launch of its multi-year Real Estate Action Plan, the CRA used a combination of advanced risk-assessment tools, analytics, leads, and third-party data to detect and address non-compliance. The CRA publishes the detailed results of addressing non-compliance in the real estate section on Canada.ca. These webpages continue to be important in compliance education for taxpayers, providing resources and key information.

Performance outcomes and results for commitments under this objective for 2024–25:

12. Expanded capacity to investigate tax crimes, through targeted improvements in systems, resources, training, and partnerships. A new case management system has been introduced, allowing for better management of files and more efficient allocation of resources. Training programs were updated to address the changing landscape of tax crimes. Additionally, collaboration with both domestic and international partners was strengthened, continuing the CRA’s engagement with the OECD to support intelligence sharing, joint threat assessments, and coordinated actions.
13. Improved the risk assessment and screening processes for SR&ED tax incentive claims. Leveraged machine learning and data to better identify compliance risks, and addressed willful non-compliance. The SR&ED program will continue to use new technology and data to further improve its risk assessment and screening processes on an ongoing basis.
14. Continued to combat aggressive tax planning structures involving charities through improved risk assessment and additional audits. Structures designed to decrease the overall tax burden of donors, instead of fulfilling charitable goals, pose a significant risk to the integrity of the charitable sector.
    For the 2024–25 fiscal year, 30 audits were completed that had an aggressive tax planning issue. These cases were selected based on tax planning being identified at the risk assessment or screening stages. All of the audits found non-compliance, of which 50% were serious non-compliance^{Footnote 9}. Audit outcomes included compliance agreements^{Footnote 10}, notices of intention to revoke^{Footnote 11} charitable status, and voluntary revocations^{Footnote 12} of charitable status. Enhanced risk assessment focused on promoters and their related networks and charities were also completed. As a result, there are currently 59 files under audit, as well as 4 selected and awaiting audit, with 21 further cases risk assessed in the process of being screened. The CRA continues to identify, audit, and revoke illegitimate charities whose intention is to generate financial benefits for those controlling them.
15. Missed the annual target to recover $250 million in unwarranted GST/HST refunds and rebates due to the complex and evolving nature of tax schemes and lengthy documentation processes. However, the CRA made significant progress in 2024–25 by recovering $169.2 million and in addition, enhanced its tools with advanced technologies, including AI. These improvements will enable faster threat detection and early intervention, such as closing suspicious accounts before refunds are issued. The CRA is also increasing its focus on preventing carousel schemes and is working with the Department of Finance to explore further solutions. Despite the challenges, the CRA remains on track to meet its multi-year commitment.
16. Designed, developed, and implemented additional teams, tools and methodologies that enhance audit activities. By the end of 2024–25, 119 audit teams were added to enhance audit activities of economic entities. A methodology using internal data from taxpayer filings was developed, which grouped individual taxpayers into tax filing groups. This allows officers to select groups of taxpayers for audit, based on elements of highest risk. In addition, new and existing algorithms were developed to assist in the identification of more complex issues and compliance risks. These algorithms are now being used in screening activities. The CRA continues improving on the tools and methodologies to adapt to external changes and improve the results of audit activities.
17. Used the 2022+ UE Strategy to identify, prevent and address unreported and underreported transactions, in an effort to reduce tax non-compliance in UE sectors. Over the past year, the CRA has worked with provincial and territorial governments as well as other organizations to share information, identify emerging risks, and align priorities regarding the UE. Early outreach and tailored interventions to prevent tax non-compliance have also been emphasized. Data from Statistics Canada was used to identify key sectors and trends in the UE, to better focus the CRA’s outreach and compliance activities. Programs such as LO and assisted compliance, helped self-employed individuals and small business owners understand their tax obligations, and promoted voluntary compliance. For the highest risk cases, the CRA addressed UE activity through targeted audits using specialized auditors and techniques, such as net worth audits^{Footnote 13}.
18. Improved how the CRA collects and uses real estate data to identify risky activities and prevent non-compliance in the real estate sector through several initiatives. These initiatives include:
    • using existing data to analyze the real estate population to better understand risks associated with different taxpayer populations
    • improving oversight of international transactions to detect non-compliance related to foreign property owned by Canadian taxpayers
    • using current tools to access more bulk third-party real estate data for better risk assessment
    • applying advanced data analytics to identify large and complex real estate entities that may pose compliance risks
    • building stronger partnerships with provinces through agreements to share land registry data for compliance purposes
    • working with municipalities to gather information on short-term rental (STR) regulations, which can help deny expense claims from property owners operating STRs
    • creating an internal document that outlines available data sources for compliance areas to use

These efforts show the CRA’s commitment to addressing real estate non-compliance across key taxpayer groups.

19. Expanded outreach and education activities focused on the real estate sector and the UE, to improve voluntary compliance and tax awareness. In 2024–25, the Assisted Compliance Program contacted over 10,000 taxpayers about various issues. These included topics related to real-estate, like property dispositions, and issues common in the UE, such as contract payments. As a result, the CRA received voluntary adjustments with a value of over $16 million in income adjusted. Additionally, the LO service created resources to help taxpayers who earn passive income from residential and commercial rentals. Part of the LO workload is dedicated to supporting taxpayers in the real estate sectors. By promoting voluntary compliance, the LO service can have a positive impact on future compliance and reducing UE related non-compliance.

2B. Promote a fair tax system

A fair tax system is the foundation of public trust in Canada’s tax and benefit administration. It helps ensure that individuals and businesses contribute their fair share to fund essential programs and services that benefit all Canadians. In 2024–25, the CRA advanced this objective by taking a balanced approach that combined education, outreach, and compliance activities. It delivered targeted information campaigns and resources to help taxpayers understand their rights and obligations, engaged with communities and partners to address barriers to compliance, and conducted risk-based audits and reviews to identify and address instances of non-compliance. Together, these actions promoted fairness and protected the integrity of Canada’s tax system.

Registered charities benefit from significant privileges, including having tax-exempt status. The CRA closely monitors the operation of charities to ensure compliance with the Income Tax Act. The CRA has made charity audits more transparent by updating its guidelines and improving communication with charities. These changes help charities understand the process better, building trust and reducing confusion.

The CRA has continued to audit Canada Emergency Wage Subsidy (CEWS) claims, with a focus on identifying willful and aggressive non-compliance. Generally, compliance audits have found that most claimants have applied the rules correctly and have made every effort to comply. However, the CRA has identified a number of subsidy claimants that are suspected of willful and aggressive non-compliance in claims submitted as part of the Canada Emergency Rent Subsidy (CERS) and the CEWS. These claimants include certain third-party preparers of business subsidy claims who may have promoted and assisted in breaking or bending the rules, or knowingly facilitated the production of inaccurate or non-compliant claims. Throughout 2024–25, the CRA continued to pursue these subsidy claimants.

Since 2016, the CRA published seven reports on various tax gap components and, in 2022, the first Overall federal tax gap report and its methodological annex were published. The CRA decided to publish the tax gap report every three years after the publication of the first overall tax gap report. Tax gap research has found that the CRA continues to play a key role in putting downward pressure on the tax gap. As part of CRA’s ongoing commitment to estimate and publish the federal tax gap, Canada has become one of the leading countries in tax gap research.

Additionally, the CRA has continued its robust verification and compliance activities to ensure the integrity of the tax and benefits system. Strengthening tax debt collection through risk-based approaches, the CRA resolved $86.6 billion of collectible (undisputed) tax debt in 2024–25. This represents an increase of 46.9% when compared to pre-pandemic (2019–20) results. The CRA has continued leveraging IT systems and data analysis to make collections more targeted and efficient.

"An effective tax recovery is critical to preserving the integrity and fairness of the tax system. The Board pays close attention to the CRA’s long-term debt-recovery strategies and sustained risk mitigation to ensure that the organization has the right mechanisms in place to recover funds - whether stemming from deliberate non-compliance, identity theft, false claims, or internal misconduct. The Board will continue to work with the CRA to find ways to support the prompt and effective recovery of fraud-related losses, while strengthening systematic resilience over time."

Performance outcomes and results for commitments under this objective for 2024–25:

20. Strengthened the CRA’s ability to use tax gap research for data-driven decision-making by updating all tax gap components for the next report, which covers up to the 2022 tax year. This update introduces two new sub-components: the payroll payment gap and the cannabis excise gap. It also assesses the impact of COVID-19. Additionally, the CRA improved international collaboration by chairing the OECD Tax Gap Conference and leading the Advisory Group of the OECD Tax Gap Community of Interest.
21. Conducted consultations with internal and external partners, followed by a “Reporting fees for service (RFS) recommendation report” being developed internally that identified additional educational resources to increase taxpayer understanding of the RFS obligations.
    Key accomplishments include:
    • Updated RFS web content
    • an industry working group to amplify knowledge-sharing
    • a “What We Learned” report outlining compliance insights
    • a feedback questionnaire that also served as an educational tool

These efforts produced accessible, multi-format resources that enhanced taxpayer understanding. Although fiscal constraints paused the RFS program, the groundwork ensures future development can quickly resume if funding is restored.

22. Ensured compliance with payment obligations, through collection and resolution, as planned. The CRA used two indicators for this commitment. These two indicators track the proportion of tax debt collected or resolved relative to the CRA’s targets, and measure the proportion of debt related to government programs that was collected or resolved compared to planned targets.
    • Percentage of tax debt resolved compared to planned: 99.6%
    • Percentage of government program debt resolved compared to planned: 130.9%
23. Resolved an additional $1.09 billion of outstanding tax debt, which is 89% of its target amount of $1.2 billion for 2024–25. The reduction in resources due to budget constraints affected the year-end result. Despite not meeting the target for 2024–25, the CRA exceeded its cumulative target of $3.6 billion for the period of 2021–22 to 2024–25 by 5%, resulting in an additional $181.6 million being collected. The final year of this initiative will be 2025–26.
24. Exceeded its annual financial targets for filing, remitting and accurate reporting requirements. This success comes from carefully assessing risks and choosing accounts for compliance interventions using both manual methods and automated tools like macros and Robotic Process Automation, based on a set of risk factors. The CRA will continue to improve current strategies and look for new ways to use BI insights to identify non-compliance sooner and increase voluntary compliance.
25. Ensured the integrity of pandemic subsidies by:
    Conducting post-payment audits on the CEWS using a risk-based approach.
    • As of March 31, 2025, and since the start of CEWS post-payment audits, over 4,500 audits were completed representing $15.9 billion in CEWS claimed; over $840 million claim amounts were denied or reduced, and $21.8 million in penalties were assessed.
    Pursuing suspected cases of willful non-compliance or aggressive non-compliance.
    • As of March 31, 2025, and since the start of CERS post-payment audits, over 1,000 CERS audits were completed representing $104 million in CERS claimed; over $67.8 million claim amounts were denied or reduced and $9.7 million in penalties were assessed.
    • As of March 31, 2025, 3,300 audits were completed representing $211 million in CEWS/CERS claimed; over $173 million in claim amounts were denied or reduced and $32.9 million in penalties were assessed.

26. Advanced work towards reforming the international tax system as it applies to large multinational enterprises, with its international and domestic partners. This included active participation in OECD meetings, collaborating with the Department of Finance, and providing support, including capacity building, to international partners to facilitate progress on outstanding work on Pillar One and Pillar Two. The Global Minimum Tax Act became law in June 2024, with the first returns due in June 2026. Furthermore, the Digital Services Tax Act became law in June 2024, with the first returns due June 30, 2025^{Footnote 14}. The CRA’s work towards reforming the international tax system as it applies to large multinational enterprises is ongoing and will extend beyond 2024–25.
27. Continued to implement Part XX of the Income Tax Act which legislates the OECD international framework for the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy. Supporting webpages such as Guidance on the Reporting Rules for Digital Platform Operators and Completing a Part XX information return were published to assist platform operators in understanding their new reporting obligations. In addition, a dedicated phone line was established to create a direct line of communication with filers. The application to allow filers to submit their Part XX information returns went live in January 2025, meeting the legislated timeline. The first filing deadline was January 31, 2025, for the 2024 year. Late filing penalties have been waived for the first 6 months to provide transitionary relief during the first filing period.
28. Updated and combined 2 webpages, “The audit process” and “How we promote compliance,” into a single Compliance within the charitable sector webpage. This update includes information on the CRA’s compliance approach and handling of high-risk charities. The Penalties and suspensions webpage was also revised to emphasize the consequences of serious non-compliance. Additionally, quarterly updates were provided to the charitable sector via the CRA’s electronic mailing list, outlining the compliance approach and high-risk priorities, including aggressive tax planning issues.

3. Strengthen security and safeguard privacy

Canadians expect the CRA to safeguard their personal information against unauthorized access or data breaches. To meet this expectation, the CRA continued to enhance its security technology, processes, and internal controls to defend against threats inside and outside the organization. This reinforces public confidence and fosters taxpayers’ trust in the CRA, which is necessary for a tax and benefit system predicated on voluntary compliance. 

Recognizing that public trust depends on strong and proactive security measures, the CRA has implemented ongoing initiatives to analyze, identify, and reduce potential threats, to respond effectively when incidents occur, and to safeguard sensitive information. For example, in September 2024, a full cyclical review of the CRA’s internal Security Program Policy Framework was completed to ensure continued alignment with the Treasury Board’s Policy on Government Security and GC standards and practices. These efforts are essential, not only to protecting taxpayer data, but also to upholding the confidence Canadians place in the CRA to manage their information responsibly.

The CRA recognizes that improving the protection of CRA systems and information is also dependent on people-focused solutions. That is why the CRA fosters a strong security and privacy culture, ensuring CRA employees are regularly trained on their related obligations, and by regularly sharing awareness information with all employees. Employees are subject to strict standards of conduct, which are outlined in the CRA Code of Integrity and Professional Conduct. In 2024–25, new courses were added as part of mandatory employee training, such as the Canada School of Public Service’s (CSPS) Discover Cyber Security course. This is in addition to previously existing mandatory security and privacy training for employees.

Effective reporting and performance measurement is critical to support data-driven decision-making, identify strengths, pinpoint areas for improvement and drive continuous improvement. Fraud cannot be dealt with alone, so working closely with partners is a key part of the CRA’s approach. Sharing information, best practices, and data, as well as compliance with legislation and collaboration agreements are important to stay aware of fraud risks and to protect the fairness of the tax and benefit system.

"The Board recognizes that the trust placed in our organization depends on the unwavering commitment to integrity and protection at every level. We remain dedicated to supporting the CRA’s efforts to uphold the highest standards of security and privacy through a comprehensive approach that combines enhanced technology, refined processes, and ever-improving internal controls. 

Our oversight aims to ensure that the CRA has robust mechanisms in place to monitor and mitigate risks, as well as a strong culture of ethical accountability. By integrating security practices and awareness into day-to-day operations, the CRA is better positioned to safeguard sensitive data, protect systems, and uphold the trust of Canadians."

This priority contained 6 commitments in the CRA’s 2024–25 Departmental Plan. During this reporting period, the CRA met all 6 of its commitments. Refer to Annex A for a complete list of commitments and their results identified as having been met or not met.

3A. Protect CRA and taxpayer information

As one of the largest holders of personal and financial information in Canada, the CRA took significant steps to strengthen security and safeguard taxpayer privacy by investing in advanced technologies and tools. It has also been increasing the number of resources dedicated to combat fraud and the unauthorized use of taxpayer information. As scammers adapt their practices, so does the CRA.

In 2024–25, the CRA made significant strides to enhance its cybersecurity posture, focusing on proactive threat detection, robust identity protection, and strengthened governance. A number of these continuous improvement activities helped CRA respond to recommendations in the Office of the Privacy Commissioner of Canada’s February 2024 special report to Parliament on the findings and recommendations from its investigation into the unauthorized disclosure and modification of personal information held by the CRA and ESDC resulting from cyberattacks. To further protect taxpayer information, the CRA implemented several key measures on its digital platforms. MFA became mandatory for all users accessing CRA sign-in services, requiring a one-time passcode for each session. Users were also required to have a valid email address on file, enabling them to receive notifications about changes to their accounts, such as updates to their address or direct deposit information. To prevent unauthorized access, the CRA conducted routine checks to identify and revoke at-risk user IDs and passwords obtained through external breaches. 

In response to cyber threats, the CRA established the Identity Protection Services (IPS) program to assist individuals affected by identity theft, and implemented additional security measures for high-impact modifications to personal information, such as changes to direct deposit details. Additionally, the CRA deployed an endpoint software solution designed to protect CRA devices like computers, laptops, tablets, and smartphones from threats such as viruses, malware, and hackers. This solution provides early detection and detailed information to cyber security analysts that can be used for investigation. 

The CRA combines advanced data analytics and business intelligence gathered from sources including law enforcement agencies and financial institutions, to support its efforts in combatting fraud. It also collaborates with domestic and international partners to exchange knowledge and share best practices. The CRA thoroughly pursues potential fraud and has dedicated teams to promptly address these cases when they arise. 

These comprehensive actions demonstrate the CRA’s commitment to enhancing security and maintaining the trust of Canadians in the protection of their personal information.

Performance outcomes and results for commitments under this objective for 2024–25:

29. Adopted information technology (IT) and people-focused solutions to improve the protection of CRA systems, processes, and data from evolving threats.
    • Developed three playbooks to guide the CRA in responding to external fraud threats and incidents. The playbooks align with GC privacy breach and incident handling guidelines and best practices.
    • Integrated a new endpoint detection system that enhances early threat detection and streamlines incident response.
    • Introduced Internal MFA to significantly reduce unauthorized access risks. All CRA employees have been provided with a hardware security key to authenticate themselves on their workstations and Cloud tools.
    • Created new job descriptions specifically for cybersecurity roles to attract and retain skilled professionals.
    • The Microsoft M365 product team implemented the following initiatives:
      • Microsoft Sensitivity Labels replacing a previous custom solution. The solution allows employees to easily label documents and emails according to the sensitivity of the enclosed information, which is essential to support future data loss prevention rules. 
      • The first Data Loss Prevention release includes features which monitor for suspicious activity at endpoints involving sensitive data. The release is being used to better understand the CRA’s business needs and other factors of employees working with sensitive data.

30. Revised the CRA’s Policy Framework on Managing Information and Data was revised with streamlined objectives and outcomes, principles, requirements, and accountabilities. The update aimed to help enable efficient management of information and data as strategic assets, support digital transformation, enhance service delivery, and maintain public trust.
31. Made significant improvements in detecting, reporting, and resolving identity theft cases through IPS. A Taxation Operational Manual was released, streamlining the case resolution processes. The IPS also collaborated with regional teams to identify common issues, enhancing efficiency. Additionally, internal system improvements were made so that IPS can review files more effectively. These changes also adjusted the way data is analyzed to better address the challenges posed by identity theft.
32. Ensured that AI technologies, including generative AI, are assessed and deployed responsibly, upholding integrity and maintaining public trust, through a structured and complete AI Stewardship Process. As of March 31, 2025, a total of 218 AI projects were undergoing stewardship, with 50 new initiatives launched and 2 projects successfully transitioning into production during the 2024–25 fiscal year.

3B. Provide timely responses to access to information and privacy (ATIP) requests

The CRA’s ATIP program processes among the largest volumes of ATIP requests of all federal institutions. Recognizing the need to improve the processing of incoming requests, the CRA has continued to modernize its ATIP program using technological solutions. One example which was introduced is a commercial-off-the-shelf solution to upgrade from the CRA’s previous ATIP request processing system. The software includes automation and AI features to help process information requests faster. 

Additionally, the CRA identified that some representatives frequently rely on the ATIP program to obtain income tax information on behalf of their clients. A pilot project was launched in July 2024 to decrease reliance on the ATIP program for tax information available in self-service portals, like My Account. As part of the pilot, over 1,000 requesters received information bulletins and guides to raise awareness and encourage the use of My Account to obtain information.

This approach helped ensure that these types of requests are processed quickly. As a result, Canadians receive the information they request in a timely and secure manner, which meets their expectations for transparency and accountability in public institutions.

Performance outcomes and results for commitments under this objective for 2024–25:

33. Redirected ATIP requests made by representatives for income tax information, which individuals can access through self-service portals, as part of a pilot program starting in September 2024. By March 31, 2025, this pilot had led to a 47% decrease in the amount of income tax information requests received from September to March, compared to the same time frame the year before.
34. Implemented a backlog elimination plan to address the backlog of ATIP requests received prior to March 31, 2022. This plan involved closing all 279 backlog files and was successfully completed in March 2025.

Key risks

The CRA continually monitors its internal and external environments for events that could affect the achievement of its strategic priorities and objectives. By identifying and managing risks properly, the CRA continues to be well positioned to deliver on its mandate and to maintain the trust and confidence of its clients.

Service experience and reputation management

The CRA is committed to delivering high quality services, ensuring fairness of the tax system, transforming digitally to enhance client interactions, and nurturing a high-performing, diverse workforce within a modern, flexible, inclusive, and accessible workplace. To mitigate the risks associated with service experience, the CRA: 

• piloted a generative AI chatbot to provide access to relevant, up-to-date online information for Canadians
• continued enhancing its Canada.ca webpage, enabling individual and business clients to learn about their tax obligations and entitlements to benefits and credits by providing clear online answers to non-account-specific questions
• refined processes and systems that support partner engagement in order to further the CRA’s ability to share information and respond to feedback from its partners

Tax Debt

With the perpetual growth of tax debt, the CRA continues to deploy innovative strategies to enhance the resolution of tax debt. Strategies are based on business intelligence and data analytics that facilitate the prioritization of debt allocation; behavioural studies of taxpayers; and education and promotion of self-resolution. The CRA continues to assist taxpayers, in a respectful and fair manner, in meeting their obligations by negotiating mutually acceptable payment arrangements. In cases where taxpayers have the ability to pay but are choosing to be non-compliant, we will take appropriate, progressive, and timely measures to resolve these accounts. Initiatives in support of reducing the tax debt implemented in 2024–25 include:

• Payment Arrangement Online: Presently, taxpayers can successfully schedule a series of payments, through the My Account portal, to pay their debt without the assistance of a collections officer; however, a collections officer may follow up to validate the payment arrangement. More payment options are expected to be added to the My Account portal which will reduce the need for validation.
• Crypto Assets Collections: The initiative gathered information on the collection of files identified with crypto assets; gained business intelligence on the payment compliance risks and collection challenges posed by crypto assets; and determined the policies and legislation available to the CRA in order to maximize the recovery of these unconventional assets and funds.

Cyber security and protection of taxpayer information 

The CRA leverages technological solutions, employee education, and proactive risk management to safeguard the information, assets, and systems it holds from increasing and more sophisticated cyber threats and external fraud risks.

The CRA recognizes these ongoing threats and limits its exposure to potential cyber attacks, decreases the likelihood of data breaches, and ensures employees are equipped to recognize and respond to cyber, account security, and external fraud threats by:

• leveraging technological solutions and security and compliance products focused on encryption and authentication
• fostering a culture of security awareness through corporate policies and employee awareness programs
• maintaining a training framework for employees to inform them of their responsibilities as they relate to cyber security as well as to support them in meeting those requirements
• ensuring the right infrastructure and leadership is in place to support the growing digital and complex environment in which the CRA operates and manages the associated risks
• enabling the use of AI within the CRA and establishing a sound foundation for appropriate employee use while maintaining the protection of information

External dependencies

The CRA has many dependencies on external parties. These dependencies are mainly tied to its relationships with other government departments, including the Treasury Board of Canada Secretariat, Shared Services Canada, Public Services and Procurement Canada (PSPC), and the Department of Finance Canada. The CRA collaborates regularly with these partners to ensure that shared initiatives, such as the implementation of new legislation and the Refocusing of Government Spending initiative, are completed effectively and efficiently.

"Effective risk assessment and mitigation are fundamental to ensuring organizational resilience, integrity, and sound decision-making. The Board of Management places strong emphasis on proactively identifying, evaluating, and managing strategic, financial, and reputational risks. Given that both internal and external fraud risks pose significant challenges to the integrity, efficiency, and reputation of the organization, the Board remains committed to providing oversight and guidance as the CRA strengthens its culture of accountability and vigilance across all areas of its work. This means approaching and addressing risk holistically, whether it is caused by internal factors or through external actors seeking to exploit vulnerabilities in systems, process, or programs."

Resources required to achieve results

Table 3: Snapshot of resources required for tax

Table 3 provides a summary of the planned and actual spending, and full-time equivalents required to achieve results.

Table 4: Snapshot of resources required for benefits

Table 4 provides a summary of the planned and actual spending, and full-time equivalents required to achieve results.

The Finances section of the Infographic for the CRA on GC Infobase and the People section of the Infographic for the CRA on GC Infobase provide complete financial and human resources information related to its program inventory.

Related government priorities

This section highlights government priorities that are being addressed through these core responsibilities.

• Gender-based analysis plus

  In 2024–25, the CRA enhanced equity in the administration of taxes and benefits. This result is reflected throughout this report and with respect to the objectives to improve access to benefits, particularly for underserved populations, and to increase automation for better service delivery, which are detailed above. In order to expand on the evidence base for its work, in 2024–25, the CRA published a Statistical report on the participation of the hard-to-reach populations in the tax and benefit systems. The report presents tax filing and benefit participation rates for six populations deemed hard-to-reach or vulnerable, estimated by linking the 2021 Census and CRA tax data by sociodemographic characteristics and geographic areas.

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

  The CRA supports the GC in advancing the United Nations 2030 Agenda and the Sustainable Development Goals by reducing poverty, advancing reconciliation with Indigenous Peoples, transitioning to zero-emission vehicles, and taking action on climate change. The CRA contributes to these goals through volunteer tax clinics as a program to reduce poverty, strategies to advance reconciliation, measures such as green procurement training to raise awareness and support staff in identifying green goods and services, and initiatives to transition the vehicle fleet to zero-emission models in order to cut greenhouse gas emissions.

  More information on the CRA’s contributions to Canada’s Federal Implementation Plan on the 2030 Agenda and the Federal Sustainable Development Strategy can be found in its Departmental Sustainable Development Strategy and the Departmental Sustainable Development Strategy Performance Reports.

• Innovation

  The CRA continued to foster an innovative environment to enhance its programs and services by promoting experimentation and iterative approaches. This innovative mindset is encouraged across various areas of the CRA, including programs, internal services, and corporate functions. For example, the CRA is working on a digital transformation that embraces upskilling its employees, and the use of new technologies like AI to accelerate and redefine processes while finding efficiencies. Innovation helps the CRA rethink and improve the way it operates.

  Guided by the OECD’s Tax Administration 3.0: The Digital Transformation of Tax Administration report, and adapted for the Canadian context, the CRA is considering a future state that meets people where they are and makes tax and benefits just happen. This will mean seamlessly integrating tax administration and compliance into taxpayers’ natural and everyday activities.

  Finding innovative ways to achieve efficiency gains and service improvements continued to be a priority in 2024–25. Some important initiatives related to this are:

  • Digital Identity Validation: The CRA launched a solution that allows users to validate their identity and gain immediate access to their online services without the need to wait up to 10 business days for a mailed CRA security code. As of March 2025, there have been a total of 1.74 million successful DVS transactions, enabling a 55% decrease in security codes issued by mail and streamlining the user experience.
  • ATIP Case Management Modernization: ATIP is using AI-assisted software to reduce request processing times and manual work while ensuring long-term system stability.
  • Gen-AI enabled chatbot (currently in public beta testing): The CRA Gen-AI chatbot, launched in March 2025, detects, understands, and utilizes natural language to respond to general questions from the public about information on the CRA’s webpages. The chatbot provides clear responses and links to relevant documentation, such as when taxes are due for filing, tax form information, or eligibility requirements. User feedback is actively shaping improvements to enhance the usability of future chatbot updates. In helping clients get clear responses to queries quickly, the chatbot is expected to help reduce the volume of calls to the CRA’s contact centres.
  • Enhanced Filing Experience: The CRA has continued to increase the automation of the filing experience for many low-income Canadians, having sent 2 million invitation letters for the SimpleFile by Phone service for the 2025 filing season.

  In 2024–25, the CRA advanced its commitment to responsible innovation by strengthening internal capacity for the use of Gen-AI. Recognizing the potential of Gen AI to enhance productivity and service delivery, the CRA led education and awareness initiatives to support employee understanding and exploration of Gen-AI applications in their work.

  Through tailored workshops, strategic presentations, and internal guidance materials, employees were introduced to the capabilities, limitations, and appropriate uses of Gen AI tools. These sessions were designed to meet the needs of various roles across the CRA, including analysts, content developers, policy advisors, and program officers, and emphasized safe use, human oversight, and alignment with CRA’s governance framework for Gen-AI.

  To date, the CRA delivered 92 on-demand presentations to approximately 12,500 participants. Beginning September 1, 2024 scheduled workshops and presentations were launched to further expand reach. These learning opportunities contributed to increased engagement and improved AI literacy across the organization. This foundational initiative supports the CRA’s strategic objective to modernize its operations and remain responsive to emerging technologies, while maintaining its commitment to security, transparency, and responsible innovation.

  AI initiatives have the opportunity to streamline workflows, and enhance services that the CRA provides to its clients. To support fair and effective service delivery, the CRA’s AI initiatives incorporate risk mitigation strategies, bias reduction measures, and operational improvements. All AI projects at the CRA go through an AI Stewardship Process. The process is a comprehensive review which ensures:

  • ethical and legal considerations are taken into account,
  • the project adheres to privacy, transparency, accountability, security, and information management legislation,
  • alignment with CRA priorities,
  • reduction of duplication of effort,
  • streamlining development.

  This process aligns with the CRA’s priorities and ensures privacy and protection of sensitive information, while giving senior management a clear view of what AI work is happening across the CRA.

  "Throughout 2024–25, the Board continued to provide strategic advice and guidance to the CRA on the ways to prioritize emerging technology initiatives, including implementation of AI tools. This ongoing engagement ensures that focus and resources are allocated to areas of greatest strategic value. The Board also supports the organization in responding to the ongoing pressures and increasing demands with agility, focus, and integrity, while maintaining alignment with the broader Government of Canada’s agenda."

Program inventory

The program inventory identifies all of the CRA’s programs that contribute to its core responsibilities and results.

Tax is supported by the following programs:

• Tax services and processing – The CRA helps businesses and individuals to comply with Canada’s tax laws by processing their information and payments, and providing related services.
• Returns compliance – The CRA ensures that individuals, businesses, and trusts are compliant with their withholding, remitting, reporting, and filing obligations.
• Collections – The CRA collects tax and non-tax debts on behalf of the federal, provincial, and territorial governments, as well as for other government departments and agencies.
• Reporting compliance – The CRA protects the integrity of Canada’s self-assessment tax system through education and proactive efforts that are aimed at promoting compliance.
• Objections and appeals – The CRA offers an impartial review process for taxpayers who wish to file a formal dispute.
• Taxpayer relief – The CRA administers the process under which relief of penalties and interest may be granted to taxpayers under certain circumstances.
• Service feedback – The CRA offers clients a process to provide feedback, including complaints, suggestions and compliments, and resolve problems about the service, quality, or timeliness of the CRA work.
• Charities – The CRA supports and protects the integrity of Canada’s charitable sector through the regulation of registered charities, Canadian amateur athletic associations, national arts services organizations, journalism organizations, and other qualified donees.
• Registered plans – The CRA is responsible for registering and monitoring deferred income and savings plans.
• Policy, rulings and interpretation – The CRA offers taxpayers, registrants, and tax intermediaries binding rulings and non-binding interpretations of the acts the CRA administers.

Benefits is supported by the following program:

• Benefits – The CRA ensures that Canadians obtain the support and information they need to know what benefits they may be eligible to receive, that they receive their benefit payments in a timely manner, and have avenues of redress when they disagree with a decision on their benefit eligibility.

Additional information related to the program inventories for tax and benefits is available on the Results page on GC InfoBase.

Internal services

• In this section

  • Description
  • Progress on results
  • Key risks
  • Resources required to achieve results
  • Contracts awarded to Indigenous businesses
  • Taxpayer Bill of Rights
  • Commitment to small business

Description

Internal services refer to the activities and resources that support the CRA in its work to meet its corporate obligations and deliver its programs. The 11 categories of internal services are:

• management and oversight services
• communications services
• legal services
• human resources management services
• financial management services
• security services
• information management services
• information technology services
• real property management services
• materiel management services
• acquisition management services

Progress on results

The CRA presents its plans under four strategic priorities that align to its mandate, Departmental Results as well as Government priorities. The following section describes the results of the CRA’s commitments for the strategic priority related to internal services in 2024–25, compared with the planned results set out in CRA’s departmental plan for the year.

4. Nurture a high-performing, diverse, and inclusive workforce in a modern, flexible, and accessible workplace

In 2024–25, the CRA remained committed to fostering a supportive, inclusive, and high-performing workforce that reflects the diversity of the people it serves. By prioritizing the employee experience and continuing to remove barriers to participation, the CRA is building a workforce ready to meet the evolving needs of Canadians with excellence and integrity.

The CRA launched the Agency People Strategy, which included four pillars: people-centric, resilient and modern; digital and data-driven; and culture. As technology evolves, work dynamics shift, and taxpayers’ expectations change rapidly, fostering a workplace where employees are provided support and opportunities for growth will be important for the CRA’s success. The Strategy’s targeted implementation plan ensures that over the next two years, the focus will be on ongoing projects and initiatives as well as compliance with legislation to support the workforce in the long-term.

In December 2024, the CRA published its 2024 Accessibility Progress Report. The report outlined the CRA’s progress over the past year in delivering upon its first Accessibility Plan, insights learned from ongoing consultations with persons with disabilities, and other key accomplishments to strengthen accessibility across its programs and services. The CRA’s Accessibility Plan aims to cultivate a workforce that is empathetic, educated, and aware of the rights of persons with disabilities, ensuring they receive accessible internal and external programs and services. This is a foundational requirement to ensure that the CRA can meet its obligations under the Accessible Canada Act. Building an organizational culture that promotes inclusiveness and accessibility will take time, however, leveraging communications, awareness-raising tools and training will be crucial to creating a more inclusive workplace and a culture of accessibility.

Following the direction on prescribed presence in the workplace, the CRA implemented an on-site presence reporting model in accordance with direction from the Treasury Board Secretariat. The CRA ensured that employees were supported through the increase of on-site presence in the hybrid workplace implemented in September 2024, through the development of guidance and tools. Engagement meetings with CRA employee networks identified as key partners provided valuable insights as the CRA navigated through the transition.

The CRA’s Work Arrangement Agreement system, crucial to support the CRA’s on-site presence reporting, was enhanced to more effectively record the planned on-site presence and work location of its employees. Regular reports enable leadership to make informed decisions and take action, as needed.

This priority contained 7 commitments in the CRA’s 2024–25 Departmental Plan. During this reporting period, the CRA met 6 of its 7 commitments. Refer to Annex A for a complete list of commitments and their results identified as having been met or not met.

4A. Advance diversity and inclusion

Building on the importance of Respect for People under the Code of Integrity and Professional Conduct and guided by the Equity, Diversity and Inclusion Action Plan, which aligns with Government priorities such as the Clerk’s Call to Action on Anti-Racism, Equity and Inclusion, and the Call to Action forward direction message to deputies and in compliance with the Employment Equity Act, the CRA finalized the implementation of its anti-racism framework composed of six key elements: engagement, data, anti-discrimination policies, talent management, learning and development, and monitoring to measure the success of the CRA’s anti-racism commitments. As part of this framework, the CRA introduced initiatives such as the Coming Together Series and Story of Our Names, developed microlearning tools such as Courageous Conversations, and launched Inclusion+, a new learning program to increase cultural intelligence within the organization, and supporting employee development on equity, diversity, and inclusion. An Engagement on Anti-Racism and Bias toolkit was also created to support a more inclusive workplace culture. The toolkit engages employees through a journey of self-awareness related to racism and bias by promoting self-examination, discussions, and learning to use cultural intelligence, cultural humility, and an intersectional lens.

With the initiatives identified in the anti-racism framework complete, the CRA launched an equity diversity and inclusion performance measurement framework. This framework allows the CRA to better track and measure how well it is meeting its equity, diversity, and inclusion goals. It shows how effective the CRA’s efforts are in creating equitable practices for employees and building an inclusive workplace, which directly contribute to improving services for Canadians.

As part of the CRA’s commitment to taking concrete actions to achieve equity, diversity, and inclusion objectives, and in alignment with the Clerk’s Call to Action in the Federal Public Service, the CRA continued to support equal access to career opportunities for members of equity-deserving groups. The CRA ran its SponsorMe Plus program, which matches senior leaders with high potential employees from underrepresented employment equity groups, who exhibit the talents and aptitudes for leadership. Senior leaders, using their networks and experience, advocate on their behalf to ensure that they are considered for developmental opportunities. The CRA also prioritized employees who self-identified in one or more of the three employment equity groups, namely Indigenous Peoples, persons with disabilities and visible minorities for the Agency Leadership Development Program, the National Leadership Learning Program and the New Leaders Foundations Program.

By implementing strategic hiring practices, fostering connections with Indigenous communities, and promoting reconciliation, the CRA made progress towards creating a more inclusive and diverse workforce; taking steps to foster awareness and inclusion of Indigenous Peoples and their cultures. One example of this is the targeted events held with Elders to promote Indigenous reconciliation and help employees build cultural humility. These actions not only improve representation but also contribute to the broader goal of reconciliation and understanding within the organization. Through these continued efforts, the CRA is working towards building a more equitable and inclusive environment for Indigenous Peoples across all levels of employment.

All of these efforts will help us to continue addressing barriers, prevent discrimination, and eliminate bias, especially for equity-deserving groups.

"Inclusion and diversity are not just ideals; they are essential strategies that enhance performance, collaboration, and innovation. Broad representation in the CRAs workforce allows the organization to better understand and respond to the needs of Canadians, driving positive outcomes internally and externally."

Performance outcomes and results for commitments under this objective for 2024–25:

35. Improved accessibility of programs, services and operations as committed to through the CRA’s first Accessibility Plan. External publications have been made more accessible with a new “ReadMe” page template along with information videos in accessible formats. This makes it easier for persons with disabilities to access the information and the forms that they need.
36. Implemented the anti-racism framework, which included the launch of several initiatives and learning programs to increase cultural intelligence within the organization and support employee development on equity, diversity, and inclusion.
37. Published a directive on equity, diversity, and inclusion to further address systemic and attitudinal barriers surrounding employment opportunities at the CRA. The directive sets clear roles, responsibilities, and accountability across all levels of the organization and affects many areas, including hiring, career development and the work environment.
38. Increased the representation of Indigenous Peoples within non-executive groups, growing from 3.3% in the 2024 workforce analysis to 3.4% in 2025.
39. Maintained representation of Indigenous Peoples in the executive group in 2025. While representation did not increase, it remained stable at 2.7% since the previous workforce analysis in 2024. In support of the GC’s cost reduction exercise and its own fiscal challenges, CRA-wide hiring restrictions were implemented on November 7, 2024, which impacted selection processes both internally and externally. The CRA remains committed to the strengthening the representation of Indigenous Peoples and will keep giving priority to equity placement where under-representation exists.

4B. Enhance leadership development and learning

Through continuous investment in digital learning and development, the CRA is fostering a culture of growth and adaptability, ensuring that employees are equipped with the necessary tools and knowledge to navigate the evolving digital landscape and deliver superior services to Canadians.

To address the growing need for data-driven, evidence-informed decision-making in human resources, the CRA has launched an updated People Data Strategy Roadmap. The adoption of the strategy and roll-out of new self-service tools, which included easier to access key workforce metrics, enabled resource realignment to focus on supporting the priorities of the CRA. This approach will also present further opportunities to advance predictive analytics and statistical modelling, as well as the integration of emerging technologies and digital tools. These efforts aim to cultivate a workforce that is both adaptable and skilled in modern digital practices.

"The organization's ability to support informed, strategic decision-making depends on the quality of its data and the skillset of those leveraging it. The Board recognizes that digital learning is key to building a skilled, adaptive workforce, capable of effectively using ever-evolving technologies. We will continue to support the CRA’s effort to foster a culture of innovation, experimentation and continuous improvement that drives long-term impact."

Performance outcomes and results for commitments under this objective for 2024–25:

40. Created a national leadership development strategy, called the Leadership Management and Development Approach. Work accomplished through this approach included the development of an enhanced leadership development internal site, the creation of emotional intelligence workshops, the development and delivery of a full cycle of learning circles on all dimensions of character for managers and team leaders, as well as the development of a “Beginning your Character Leadership Journey” workshop for aspiring leaders.
41. Expanded digital training resources to support employees in understanding and applying digital standards, including the launch of the Digital Standards at the CRA Resource Hub and delivery of outreach and engagement sessions. These efforts contributed to building a strong, agile workforce with modern skills and a forward-thinking mindset. Additionally, the Digital Learning Program was enhanced with thirteen new courses and twenty additional resources to further support development in modern ways of working.

Key risks

The CRA continually monitors its internal and external environments for events that could affect the achievement of its strategic priorities and objectives. The CRA manages its risks with the objective of delivering on its mandate and maintaining the trust and confidence of its clients. In particular, the Refocusing of Government Spending initiative has introduced additional risks related to the budgetary pressures facing the CRA, as well as its workforce.

Budgetary pressures

Throughout the COVID-19 pandemic, the CRA received increased resources to deliver emergency relief benefits and the CCR to Canadians, and to temporarily administer the Canadian Dental Care Plan. As the GC refocuses its spending on key priorities, the CRA implemented a variety of measures during fiscal year 2024–25 to do the same, including:

• restricting certain hiring activities
• temporarily increasing the human resources delegation authority to approve any staffing action
• freezing non-critical overtime and increasing the human resources delegation authority to approve overtime
• expecting all employees to take their vacation and compensatory leave during the year in which it is earned to eliminate the need to cash out unused vacation and compensatory leave at the end of the fiscal year

Employee health, well-being and safety, and workforce transformation

Given the uncertainty for employees that comes along with the budgetary pressures, the CRA undertook the following activities to support the health, well-being, and safety of their employees while also fostering a culture of digital transformation:

• Continued its commitment to and promotion of employee mental health and overall well-being through education, awareness, messaging, and by facilitating access to its support services and resources
  • Mental health support services from the Employee Assistance Program, which supports employees dealing with changes in the workplace, continue to be available to employees and their eligible family members, 24 hours a day, 7 days a week
• Continued to provide employees with information and resources on how to maintain a healthy and safe work environment, whether in the office or at home
  • This information covered topics including ergonomics, environmental sensitivities, and workplace factors that affect well-being, such as workload management, civility, and respect
• Piloted an internal generative AI tool to support CRA employees accomplish their work in a more streamlined and efficient manner
• Implemented corporate policy instruments to govern the use of generative AI within the CRA to ensure that employee use aligns with senior management’s expectations and limits risk exposure

Resources required to achieve results

Table 5: Resources required to achieve results for internal services this year

Table 5 provides a summary of the planned and actual spending, and full-time equivalents required to achieve results.

The Finances section of the Infographic for the CRA on GC Infobase and the People section of the Infographic for the CRA on GC Infobase provide complete financial and human resources information related to its program inventory.

Contracts awarded to Indigenous businesses

GC departments are required to award at least 5% of the total value of contracts to Indigenous businesses every year. 

The CRA’s results for 2024–25:

The GC is committed to reconciliation with Indigenous Peoples and to improving socio‑economic outcomes by increasing opportunities for First Nations, Inuit and Métis businesses through the federal procurement process.

In support of this commitment, in August 2021, the GC announced the implementation of a mandatory requirement for federal departments and agencies to ensure a minimum of 5% of the total value of contracts they award are held by Indigenous businesses. This requirement is being phased in over three years, with full implementation expected by the end of 2024–25.

Indigenous Services Canada (ISC) has set the implementation schedule:

• Phase 1 departments: April 1, 2022, to March 31, 2023
• Phase 2 departments: April 1, 2023, to March 31, 2024
• Phase 3 departments: April 1, 2024, to March 31, 2025

Table 6: Total value of contracts awarded to Indigenous businesses^{Footnote 18}

As shown in table 6, the CRA awarded 9.46% of the total value of all contracts to Indigenous businesses for the 2024–25 fiscal year.

The CRA is a Phase 2 organization and has successfully met and exceeded the minimum 5% target for the 2024–25 reporting period, awarding 9.46% of all CRA contracts to Indigenous businesses. The CRA has been a supporter of the Procurement Strategy for Indigenous Business (PSIB) since it was first launched in 1996 (initially called the Procurement Strategy for Aboriginal Business). Since then, the CRA has been voluntarily establishing annual Indigenous procurement targets and reporting on these targets to ISC. Over the years, the CRA has been consistently meeting and exceeding its voluntary targets. Historically, the CRA awarded 9.8% of all 2021–22, 10.8% of all 2022–23 and 12.75% of all 2023–24 contracts to Indigenous businesses^{Footnote 21}. The CRA’s continued success depends on numerous factors such as fluctuating procurement demands year over year and the Indigenous businesses’ capacity to meet the CRA’s demands.

The following is a summary of the key measures the CRA has taken to ensure the minimum target continues to be met:

• Continued analyzing various commodities to identify market opportunities and determine the capacity of Indigenous businesses in various segments of the industry. This includes the issuance of multiple requests for information for select commodities including furniture and language training services.
• Voluntarily set aside two solicitations to Indigenous businesses – one for office chairs and one for office furniture – using the Indigenous stream of the PSPC office furniture supply arrangement.
• Finalized and published the CRA’s Indigenous Strategy 2024–27, incorporating procurement as a key element.
• Continued to set aside all information technology end-user device procurements to Indigenous businesses – by default.
• Ensured that any new procurement officers completed the mandatory course Indigenous Considerations in Procurement (COR409) from the CSPS (all existing procurement and procurement policy and compliance officers completed the course in 2023–2024).

To ensure the CRA’s continued success of meeting and exceeding the minimum Indigenous procurement target, the CRA also reviewed and expanded its social procurement policy direction and strengthened accountability to better fulfill its obligations under PSIB. The CRA also updated its Contracting Directive to better integrate corporate social responsibility principles in its overarching procurement policy direction. This included updating the requirements surrounding the use of limited tendering and only source exceptions to allow for increased dollar thresholds when procuring goods and services from Indigenous businesses, within the framework of an established social procurement program. Additionally, the CRA also created a Social and Ethical Procurement Centre of Expertise (SEP CoE) responsible for increasing visibility of the need to continue to work towards advancing corporate social responsibility, including increasing opportunities for Indigenous businesses, in support of economic reconciliation. The SEP CoE endeavours to ensure policy direction is strengthened to better support Indigenous procurement as well as promote greater awareness via targeted Indigenous training and information sessions.

Taxpayer Bill of Rights

The Taxpayer Bill of Rights describes and defines 16 rights and builds on the CRA’s corporate values of integrity, professionalism, respect, and collaboration. It describes the treatment taxpayers are entitled to when dealing with the CRA. The Bill also sets out five commitments to small businesses to ensure the CRA interacts with them as efficiently and effectively as possible.

The CRA integrates the Bill in its core responsibilities and across all its daily activities. Rights 5 and 6, 9 to 11, and 13 to 15 (identified with an asterisk below) are service rights that govern the CRA’s relationship with taxpayers. General concepts such as fairness, transparency, and courtesy influence those service rights. The CRA promotes widespread understanding of those rights to make sure it integrates them into how it delivers programs and services, and interacts with its clients.

1. You have the right to receive entitlements and to pay no more and no less than what is required by law
2. You have the right to service in both official languages
3. You have the right to privacy and confidentiality
4. You have the right to a formal review and a subsequent appeal
5. You have the right to be treated professionally, courteously, and fairly* 
6. You have the right to complete, accurate, clear, and timely information*
7. You have the right, unless otherwise provided by law, not to pay income tax amounts in dispute before you have had an impartial review
8. You have the right to have the law applied consistently
9. You have the right to lodge a service complaint and to be provided with an explanation of the CRA findings*
10. You have the right to have the costs of compliance taken into account when administering tax legislation*
11. You have the right to expect the CRA to be accountable* 
12. You have the right to relief from penalties and interest under tax legislation because of extraordinary circumstances
13. You have the right to expect the CRA to publish its service standards and report annually* 
14. You have the right to expect the CRA to warn you about questionable tax schemes in a timely manner* 
15. You have the right to be represented by a person of your choice* 
16. You have the right to lodge a service complaint and request a formal review without fear of reprisal

Commitment to small business

1. The CRA is committed to administering the tax system in a way that minimizes the costs of compliance for small businesses
2. The CRA is committed to working with all governments to streamline service, minimize cost, and reduce the compliance burden
3. The CRA is committed to providing service offerings that meet the needs of small businesses
4. The CRA is committed to conducting outreach activities that help small businesses comply with the legislation we administer
5. The CRA is committed to explaining how we conduct our business with small businesses.

Spending and human resources

• In this section

  • Spending
  • Funding 
  • Financial statement highlights
  • Human resources

Spending

This section presents an overview of the CRA’s actual and planned expenditures from 2022–23 to 2027–28.

Graph 1: Actual spending by core responsibility in 2024–25

Graph 1 presents how much the CRA spent in 2024–25 to carry out core responsibilities and internal services.

• Text version of graph 1

  Text version of graph 1

  Core responsibilities and internal services	2024–25 actual spending	Percentage of total spending
  Taxpayers’ OmbudspersonFootnote 22	$5,611,233	0.03%
  Internal services	$1,223,614,512	6%
  Tax	$4,767,625,053	21%
  Benefits	$16,182,472,509	73%

• Analysis of actual spending by core responsibility

  The benefits core responsibility includes spending associated with benefits compliance, client service, and program administration as well as $15.9 billion in statutory transfer payments related to the distribution of fuel charge proceeds to the province or territory of origin, primarily through the CCR, and for the Children’s Special Allowances which provides payments to federal, provincial and territorial agencies and institutions that care for children.

Refocusing Government Spending

In Budget 2023, the government committed to reducing spending by $14.1 billion over five years, starting in 2023–24, and by $4.1 billion annually after that.

As part of meeting this commitment, the CRA identified the following spending reductions:

• 2024–25: $65,672,000
• 2025–26: $103,279,000
• 2026–27 and after: $154,753,000

During 2024–25, the CRA worked to realize these reductions through the following measures:

• Implement efficiency opportunities in eligible spending which focus on programs and operations where there might be duplication, lower value for money activities, or a misalignment with government priorities.

Budgetary performance summary

Table 7: Actual three-year spending on core responsibilities and internal services (dollars)

Table 7 presents how much money the CRA spent over the past three years to carry out its core responsibilities and for internal services.

• Analysis of the past three years of spending

  See explanation of changes in spending under the analysis of statutory and voted funding over a six-year period below graph 2.

The Finances section of the Infographic for CRA on GC Infobase offers more financial information from previous years.

Table 8: Planned three-year spending on core responsibilities and internal services (dollars)

Table 8 presents how much money the CRA plans to spend over the next three years to carry out its core responsibilities and for internal services.

• Analysis of the next three years of spending

  See explanation of changes in spending under the analysis of statutory and voted funding over a six-year period below graph 2.

The Finances section of the Infographic for CRA on GC Infobase offers more detailed financial information related to future years.

Table 9: Budgetary actual gross spending summary (dollars)

Table 9 reconciles gross planned spending with net spending for 2024–25.

• Analysis of budgetary actual gross spending summary

  Actual revenues netted against expenditures represent amounts recovered by the CRA for the provision of services to ESDC for the administration of the CPP and the Employment Insurance Act.

The Finances section of the Infographic for CRA on GC Infobase offers information on the alignment of CRA’s spending with GC’s spending and activities.

Funding

This section provides an overview of the CRA’s voted and statutory funding for its core responsibilities and for internal services. Consult the GC budgets and expenditures for further information on funding authorities.

Graph 2: Approved funding (statutory and voted) over a six-year period^{Footnote 26} (dollars)

Graph 2 summarizes the CRA’s approved voted and statutory funding from 2022–23 to 2027–28.

• Text version of graph 2

  Graph 2 includes the following information in a bar graph.

  Text version of graph 2

  Fiscal year	Total	Voted	Statutory
  2022–23	13,111,474,042	4,552,212,890	8,559,261,152
  2023–24	16,801,930,010	5,464,572,348	11,337,357,662
  2024–25	22,179,323,307	5,208,725,703	16,970,597,604
  2025–26	10,375,216,596	4,834,565,483	5,540,651,113
  2026–27	5,923,373,056	4,633,205,181	1,290,167,875
  2027–28	5,872,811,412	4,583,441,271	1,289,370,141

• Analysis of statutory and voted funding over a six-year period

  A significant portion of the fluctuation in the CRA’s overall budget is attributable to its statutory appropriations, in particular to spending associated with the CCR. The CRA was responsible for the administration of the fuel charge in jurisdictions that did not meet the federal carbon pricing benchmark. This included the delivery of the CCR, which returns the majority of the direct proceeds from the fuel charge to individuals and families as well as to small businesses of the province in which the proceeds are raised. The 2025–26 planned spending includes a $4.2 billion forecast which reflects the removal of the federal fuel charge effective April 1, 2025 and the winding down of the proceeds return mechanisms.

  Actual spending under the CRA’s voted appropriations for fiscal years 2022–23 to 2024–25 also include technical adjustments, such as the carry-forward from the previous year and funding for severance payments, parental benefits, and vacation credits. Starting in 2023–24, a portion of the increase in spending is a result of collective bargaining adjustments and the adjusted cost of the administration of the Goods and Services Tax by the Province of Quebec. The 2024–25 fiscal year also reflects spending related to the administration of measures announced in the 2024 federal budget. This is partially offset by a reduction in spending on measures associated with the COVID-19 pandemic and, in 2024–25, the initial year impact of the CRA’s contribution to the Refocusing Government Spending measures announced in Budget 2023.

  Over the planning period, the reduction in the CRA’s voted appropriations, from $4.835 billion in 2025–26 to $4.583 billion in 2027–28 is a result of a decrease or sunsetting of funding to implement and administer various measures announced in the federal budgets and economic statements, including for CRA contact centres, as well as the federal carbon pollution pricing system and the two-month temporary Goods and Services Tax/Harmonized Sales Tax break. It also reflects the ramping up of future year impacts of the CRA’s contribution to the Refocusing Government Spending measures announced in Budget 2023.

  The CRA’s 2024–25 total authorities available for use increased by $4.9 billion, or 28% over its planned spending (Main Estimates). Of this amount, $3.8 billion is associated with statutory transfer payments related to the distribution of fuel charge proceeds to the province or territory of origin, primarily through the CCR. Other significant increases are attributable to the aforementioned carry-forward from the previous year, funding for contact centres, and technical in-year adjustments (for more details, please see “Authorities approved after Main Estimates” in the Supplementary Information Tables). Of the 2024–25 total authorities, $344 million remained unexpended at year-end, of which $268 million is eligible to be carried forward by the CRA to 2025–26 under its statutory two-year spending authority. The majority of the unexpended amount was planned and forms part of the CRA’s strategy to carry out major investment projects as outlined in the CRA’s Strategic Investment Plan as well as fund workloads deferred to 2025–26.

Consult the Public Accounts of Canada for further information on the CRA’s departmental voted and statutory expenditures.

Financial statement highlights

The CRA’s Financial Statements (audited) for the year ended March 31, 2025 will be available online.

Table 10: Condensed Statement of Operations (unaudited) for the year ended March 31, 2025 (dollars)

Table 10 summarizes the expenses and revenues for 2024–25 which net to the cost of operations before government funding and transfers.

• Analysis of expenses and revenues for 2024–25

  The 2024–25 planned results information is provided in the CRA’s Future-Oriented Statement of Operations and Notes 2024–25.

  The net cost of operations before government funding and transfers amounted to $6,842.4 million, an increase of $192.7 million compared to the planned amount of $6,649.7 million for 2024–25. This variance is primarily driven by higher-than-anticipated costs for services provided without charge by other government departments as well as certain costs that are not included in the planned spending, such as changes to the employee benefit plans.

Table 11: Condensed Statement of Operations (unaudited) of actual results for the years ending March 31, 2025 and March 31, 2024 (dollars)

Table 11 summarizes actual expenses and revenues and shows the net cost of operations before government funding and transfers. 

• Analysis of differences in expenses and revenues between 2023–24 and 2024–25

  The CRA’s net cost of operations before government funding and transfers amounted to $6,842.4 million, a decrease of $151.4 million from the $6,993.9 million net cost of operations before government funding and transfers in 2023–24.

  Personnel expenses (salaries and other allowances and benefits) represent 78% of total expenses and are the CRA’s primary costs. They have decreased by $136.4 million in 2024–25, mainly as a result of a reduction of full-time equivalents due to fiscal constraints at the CRA.

  The remaining 22% of expenses relate to non-personnel costs such as professional and special services, accommodation, and federal sales tax administration by Revenu Québec. These expenses decreased by $47.7 million, mainly due to a reassessment of Revenu Québec costs, partially offset by increases linked to annual growth rate.

  Non-tax revenues have decreased by $32.6 million, mainly due to reduced activities related to benefit programs administered on behalf of other government entities.

Table 12: Condensed Statement of Financial Position (unaudited) for the years ending March 31, 2025 and March 31, 2024 (dollars)

Table 12 provides a brief snapshot of the amounts the CRA owes or must spend (liabilities) and its available resources (assets), which helps to indicate its ability to carry out programs and services.

• Analysis of the CRA’s liabilities and assets since last fiscal year

  Liabilities and financial assets decreased by $180.0 million and $170.1 million respectively, mainly due to lower amounts owed to Revenu Québec for federal sales tax administration, as well as the final adjustment to the CRA’s employee benefit plan expenses.

  Non-financial assets are primarily comprised of tangible capital assets (97%). The net book value of tangible capital assets has increased by $3.1 million in 2024–25. Costs capitalized ($90.1 million) are mostly comprised of in-house software development expenses ($89.4 million) related to major project investments such as the T3 Modernization Project, the Workload Management project Phase 1 and the Secure Portals Re-Engineering Project.

Administered activities

Table 13: Condensed statement of administered revenues and pension contributions, statement of administered expenses and recoveries (unaudited), and statement of administered cash flows

Table 13 shows the condensed statement of administered revenues and pension contributions, statement of administered expenses and recoveries (unaudited), and statement of administered cash flows for the year ended March 31, 2025 (in millions of dollars).

• Analysis of administered revenues and pension contributions

  For the fiscal year 2024–25, total administered revenues and pension contributions amounted to $720,849 million. This represents an increase of $58,192 million or 8.8% from 2023–24. The increase was mostly attributable to the growth in wages and employment, self-employment, and the growth in corporate tax revenues from the financial and resource sectors.

  Total net administered expenses and recoveries amounted to $70,993 million in 2024–25 an increase of $12,114 million or 20.6% from 2023–24. This increase reflects higher CCR, higher Canada benefit programs for children, higher Canada workers’ benefit and the implementation of the CCR for Small Businesses. These increases were partially offset by the expiry of the Canada Dental Benefit program.

Table 14: Condensed statement of administered assets and liabilities (unaudited)

Table 14 shows Condensed statement of administered assets and liabilities (unaudited) as at March 31, 2025 (in millions of dollars).

• Analysis of administered assets and liabilities

  Total administered assets amounted to $228,310 million as at March 31, 2025, an increase of $9,062 million or 4.1% from 2023–24. The increase is mostly due to the growth in arrears.

  The growth in arrears receivable from taxpayers stems from an overall revenue growth across multiple revenue streams, the impact of the Tax Relief and Support for Business in response to tariffs and the impact of relief measures that applies to individuals with capital dispositions. The growth in arrears from benefit recipients reflects the results of continued compliance activities conducted during the year, partially offset by recoveries.

  Administered liabilities amounted to $96,010 million as at March 31, 2025, an increase of $6,054 million or 6.7% from 2023–24. The increase stems from higher April and May 2025 refund payments and higher estimated future refunds.

Human resources

This section presents an overview of the department’s actual and planned human resources from 2022–23 to 2027–28.

Table 15: Actual human resources for core responsibilities and internal services

Table 15 shows a summary of human resources, in full-time equivalents, for the CRA’s core responsibilities and for its internal services for the previous three fiscal years.

• Analysis of human resources over the last three years

  The decrease in actual full-time equivalents in 2024–25, when compared with 2022–23 and 2023–24, reflects a reduction in funding for measures associated with the COVID-19 pandemic as well as the initial year impact of the CRA’s contribution to the Refocusing Government Spending measures announced in Budget 2023.

Table 16: Human resources planning summary for core responsibilities and internal services

Table 16 shows the planned full-time equivalents for each of the CRA’s core responsibilities and for its internal services for the next three years. Human resources for the current fiscal year are forecast based on year to date.

• Analysis of human resources for the next three years

  Over the planning period, the reduction in full-time equivalents, from 50,804 in 2025–26 to 47,732 in 2027–28, is primarily a result of a decrease or sunsetting of funding to implement and administer various measures announced in the federal budgets and economic statements, including for CRA contact centres, as well as the federal carbon pollution pricing system and the two-month temporary GST/HST break. It also reflects the ramping up of future year impacts of the CRA’s contribution to the Refocusing Government Spending measures announced in Budget 2023.

Supplementary information tables

The following supplementary information tables are available on CRA’s Departmental webpage:

• Details on transfer payment programs
• Gender‑based analysis plus
• Response to parliamentary committees and external audits
• Board of Management attendance record for 2024–25 and compensation rates

Federal tax expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.

Public Service Commission and assessment of recourse reports

The Canada Revenue Agency Act requires the CRA to include in its annual reporting a copy of any report produced under subsection 56(1) or a summary statement of any assessment produced under section 59. The report and assessment are produced on an as-needed basis. During 2024–25, the Public Service Commission did not prepare, or have prepared on its behalf, a report to the CRA pursuant to subsection 56(1) of the Canada Revenue Agency Act on the consistency of the CRA’s staffing program with the principles set out in the Summary of its Corporate Business Plan. For the same period, the CRA did not prepare pursuant to section 59 of the Canada Revenue Agency Act an assessment of the recourse the CRA provides or administers in its management of human resources.

Corporate information

• Organizational profile

  Minister: The Honourable François-Philippe Champagne, P.C., M.P.

  Chair, Board of Management: Suzanne Gouin

  Institutional head: Bob Hamilton

  Ministerial portfolio: National Revenue

  Enabling instrument(s): Canada Revenue Agency Act

  Year of commencement: 1999

• Organizational contact information

  Mailing address:

  Connaught Building

  555 Mackenzie Avenue

  Ottawa ON K1A 0L5

  Telephone: 613-957-3688

  Fax: 613-952-1547

  Website: Canada Revenue Agency

Annex A: Strategic Priorities for 2024–25 and their commitments

In the 2024–25 fiscal year (April 1, 2024, to March 31, 2025), the CRA identified 41 commitments to help support its 4 priorities and achieve its core responsibilities:

37 met their target;

4 fell short of their target.

Below is a list of all commitments by priority, indicating whether it was met or not met. 

1. Deliver seamless client experiences and tailored interactions that are digital first

1A. Simplify client interactions and advance more ways to interact digitally

1. Provide accessible and flexible digital options for Canadians to contact the CRA with expanded chat services.
   Result – met
2. Leverage the current direct deposit service through financial institutions’ technology to enable first time filers to sign up for direct deposit.
   Result – not met
3. Enable clients (individuals, businesses, representatives) to easily track the progress of their requests online through the secure portal and receive electronic notifications of any status changes.
   Result – met
4. Provide additional digital notification functionality, on an opt-in basis, within My Business Account.
   Result – met 
5. Allow claimants of the SR&ED tax incentives to access simplified information and tools, start to build their claim, and track the status of their submitted claims through a client portal.
   Result – met 
6. Improve end-to-end client journeys by enhancing the ways in which CRA collects, responds to and uses client feedback.
   Result – met 

1B. Improve access to benefits, particularly for underserved populations

7. Improve how the CRA measures the take-up of benefits for hard-to-reach populations by leveraging data to better understand the characteristics of the population that is not receiving the benefits to which they may be entitled.
   Result – met
8. Offer free tax help and education for small businesses about their tax obligations by increasing awareness of the Liaison Officer service, with a focus on Indigenous People and newcomers to Canada who are self-employed or operating a small business.
   Result – met
9. Improve access to benefits for vulnerable Canadians by increasing the number of clients served through the CRA’s CVITP.
   Result – met
10. Support reconciliation by implementing the CRA’s Indigenous Strategy (2024–2027), which outlines initiatives that build long-lasting and meaningful relationships with Indigenous communities and tailor services for Indigenous clients.
    Result – met

1C. Increase automation for better service delivery

11. Ensure more low-income Canadians are able to quickly and easily auto-file by increasing the number of persons eligible for File my Return (SimpleFile by phone).
    Result – met

2. Combat aggressive tax planning and tax evasion

2A. Combat the most sophisticated and complex cases of aggressive tax planning, evasion, and fraud

12. Expand capacity to investigate tax evasion, tax fraud and benefit fraud, both domestically and internationally by continuing to develop new tools, increase resources, improve training and guidance, and build on partnerships.
    Result – met
13. Improve risk assessment and screening processes by integrating additional approaches to identify and address potential willful non-compliance in SR&ED tax incentive claims.
    Result – met
14. Identify and combat aggressive tax planning arrangements involving charities.
    Result – met
15. Recover $250 million in unwarranted GST/HST refund and rebate claims through investments in new analytical tools using new technology, machine learning, and AI.
    Result – not met
16. Combat aggressive tax planning by designing and developing additional teams, tools and methodologies that enhance audit activities of economic entities and non-residents.
    Result – met
17. Reduce tax non-compliance in sectors known for UE activity by focusing on various activities that identify, prevent and address transactions in goods or services which are unreported.
    Result – met
18. Expand compliance activities regarding real estate transactions by acquiring additional real estate data and more widely disseminating and applying real estate data across the CRA
    Result – met
19. Improve voluntary compliance and tax awareness by expanding outreach and education activities with particular focus on the real estate sector and UE.
    Result – met

2B. Promote a fair tax system

20. Improve the CRA’s ability to use tax gap research and support data-driven decision-making.
    Result – met
21. Develop tailored educational products to assist taxpayers in their reporting obligations and prioritize automation in order to minimize administrative burdens by designing the Reporting Fees for Services (RFS) program.
    Result – met
22. Ensure compliance with payment obligations by collecting and resolving tax and government programs debt on a timely basis.
    Result – met
23. Resolve an additional $1.20 billion in outstanding tax debt as a result of Budget 2021 incremental investments supporting a tax system that promotes fairness.
    Result – not met
24. Ensure compliance with registration, filing, remitting, and accurate reporting requirements through effective risk assessment.
    Result – met
25. Ensuring the integrity of pandemic subsidies by conducting post-payment audits on the CEWS using a risk-based approach, and pursuing suspected cases of willful non-compliance and/or aggressive non-compliance.
    Result – met
26. Continue to work towards reforming the international tax system as it applies to large multinational enterprises by engaging with the CRA’s international and domestic partners (including Government of Canada departments, and OECD members) on working towards implementing Pillar One and Pillar Two, and being ready to administer a Digital Services Tax (DST) pursuant to the Government’s longstanding plan for legislation to enact a DST in Canada to ensure that businesses pay their fair share of taxes and that Canada is not at a disadvantage relative to other countries.
    Result – met
27. Implement the OECD international framework for the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy.
    Result – met
28. Increase awareness of the compliance continuum for charities through publications and promotion of updated web content, as well as targeted messages to the sector.
    Result – met

3. Strengthen security and safeguard privacy

3A. Protect CRA and taxpayer information

29. Further improve the protection of CRA systems, processes and data from evolving threats and vulnerabilities by adopting IT and people focused solutions.
    Result – met
30. Strengthen the CRA’s security stance and safeguard the privacy of taxpayer information by improving its guidance on information and data management.
    Result – met
31. Strengthen identity protection services by continuing to enhance processes for detection, reporting and resolution of potential identity theft cases for individual and business accounts threatened by increasingly sophisticated methods of fraudulent access.
    Result – met
32. Ensure that AI solutions that are developed and used by the CRA to strengthen operations are designed and deployed in a manner that maintains the trust of Canadians. 
    Result – met

3B. Provide timely responses to access to information and privacy (ATIP) requests

33. Identify opportunities for taxpayers to receive their information proactively through cost‑effective channels other than the ATIP program.
    Result – met
34. Close all backlog ATIP requests received before March 31, 2022, by March 31, 2025.
    Result – met

4. Nurture a high-performing, diverse, and inclusive workforce in a modern, flexible, and accessible workplace

4A. Advance diversity and inclusion

35. Strengthen the accessibility of the CRA’s external and internal programs, services, and operations by delivering upon actions committed to through the CRA’s first Accessibility Plan.
    Result – met
36. Implement the anti-racism framework, which is composed of six key elements: engagement, data, anti-discrimination policies, talent management, learning and development, and monitoring at the agency level.
    Result – met
37. Publish a directive on equity, diversity, and inclusion to further address systemic and attitudinal barriers surrounding employment opportunities at the CRA.
    Result – met
38. Increase the representation of Indigenous Peoples within non-executive groups.
    Result – met
39. Increase the representation of Indigenous Peoples in the executive group.
    Result – not met

4B. Enhance leadership development and learning

40. Create a national leadership development strategy. 
    Result – met
41. Make it easier for employees to increase their understanding and use of the digital standards by expanding digital training resources, to build a robust and nimble workforce with modern skills and mindset. 
    Result – met

Definitions

• List of terms

  appropriation (crédit)

  Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

  budgetary expenditures (dépenses budgétaires) 

  Operating and capital expenditures; transfer payments to other levels of government, departments or individuals; and payments to Crown corporations.

  core responsibility (responsabilité essentielle)

  An enduring function or role of a department. The departmental results listed for a core responsibility reflect the outcomes that the department seeks to influence or achieve. 

  Departmental Plan (plan ministériel)

  A report that outlines the anticipated activities and expected performance of an appropriated department over a 3-year period. Departmental Plans are usually tabled in Parliament in spring.

  departmental priority (priorité)

  A plan, project or activity that a department focuses and reports on during a specific planning period. Priorities represent the most important things to be done or those to be addressed first to help achieve the desired departmental results.

  departmental result (résultat ministériel)

  A high-level outcome related to the core responsibilities of a department. 

  departmental result indicator (indicateur de résultat ministériel)

  A quantitative or qualitative measure that assesses progress toward a departmental result.

  departmental results framework (cadre ministériel des résultats)

  A framework that connects the department’s core responsibilities to its departmental results and departmental result indicators.

  Departmental Results Report (rapport sur les résultats ministériels)

  A report outlining a department’s accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan. 

  Full-time equivalent (équivalent temps plein)

  Measures the person years in a departmental budget. An employee’s scheduled hours per week divided by the employer’s hours for a full-time workweek calculates a full-time equivalent. For example, an employee who works 20 hours in a 40-hour standard workweek represents a 0.5 full-time equivalent.

  Gender-based Analysis Plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])

  An analytical tool that helps to understand the ways diverse individuals experience policies, programs and other initiatives. Applying GBA Plus to policies, programs and other initiatives helps to identify the different needs of the people affected, the ways to be more responsive and inclusive, and the methods to anticipate and mitigate potential barriers to accessing or benefitting from the initiative. GBA Plus goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography (including rurality), language, race, religion, and sexual orientation. 

  government priorities (priorités pangouvernementales)

  For the purpose of the 2024–25 Departmental Results Report, government priorities are the high-level themes outlining the government’s agenda as announced in the 2021 Speech from the Throne.

  horizontal initiative (initiative horizontale) 

  A program, project or other initiative where two or more federal departments receive funding to work collaboratively on a shared outcome usually linked to a government priority, and where the ministers involved agree to designate it as horizontal. Specific reporting requirements apply, including that the lead department must report on combined expenditures and results. 

  Indigenous business (entreprise autochtones)

  For the purposes of a Departmental Result Report, this includes any entity that meets the Indigenous Services Canada’s criteria of being owned and operated by Elders, band and tribal councils, registered in the Indigenous Business Directory or registered on a modern treaty beneficiary business list.

  non-budgetary expenditures (dépenses non budgétaires)

  Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

  performance (rendement)

  What a department did with its resources to achieve its results, how well those results compare to what the department intended to achieve, and how well lessons learned have been identified.

  performance indicator (indicateur de rendement)

  A qualitative or quantitative measure that assesses progress toward a departmental-level or program-level result, or the expected outputs or outcomes of a program, policy or initiative.

  plan (plan)

  The articulation of strategic choices, which provides information on how a department intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead to the expected result.

  planned spending (dépenses prévues)

  For Departmental Plans and Departmental Results Reports, planned spending refers to the amounts presented in Main Estimates. Departments must determine their planned spending and be able to defend the financial numbers presented in their Departmental Plans and Departmental Results Reports.

  program (programme)

  An Individual, group, or combination of services and activities managed together within a department and focused on a specific set of outputs, outcomes or service levels.

  program inventory (répertoire des programmes)

  A listing that identifies all the department’s programs and the resources that contribute to delivering on the department’s core responsibilities and achieving its results.

  result (résultat)

  An outcome or output related to the activities of a department, policy, program or initiative. 

  statutory expenditures (dépenses législatives)

  Spending approved through legislation passed in Parliament, other than appropriation acts. The legislation sets out the purpose and the terms and conditions of the expenditures.

  target (cible)

  A quantitative or qualitative, measurable goal that a department, program or initiative plans to achieve within a specified time period.

  voted expenditures (dépenses votées)

  Spending approved annually through an appropriation act passed in Parliament. The vote also outlines the conditions that govern the spending.