Canada Revenue Agency Departmental Performance Report 2013-14

Supplementary information tables

CRA sustainable development strategy

Overview of the federal government's approach to sustainable development

The federal sustainable development strategy (FSDS) 2013-2016, tabled on November 4, 2013, guides the Government of Canada's sustainable development activities, as required by the Federal Sustainable Development Act. In keeping with the objectives of the act, to make environmental decision-making more transparent and accountable to the Parliament of Canada, the Canada Revenue Agency supports the implementation of the FSDS through the activities found in this departmental strategy.

Accordingly, this CRA sustainable development strategy tables present the results for commitments for Theme IV – Shrinking the Environmental Footprint – Beginning with Government based on the 2010-2013 FSDS.

Implementation strategies for theme IV – Shrinking the Environmental Footprint – Beginning with Government

Greenhouse gas emissions target

The federal government will act now to reduce levels of greenhouse gas (GHG) emissions from its operations to match the national target of 17% below 2005 by 2020.
(target 8.5 from 2010-13 FSDS)

Performance measure Performance status

Target status

Exceeded

CRA GHG reduction target: Percentage of absolute reduction in GHG emissions by FY 2020-2021, relative to FY 2005-2006.

17%

CRA GHG emissions in FY 2005-2006, in kilotons of CO2 equivalent.

403

CRA GHG emissions in the given fiscal year, in kilotons of CO2 equivalent.

298

Change in departmental GHG emissions from FY 2005-2006 to the end of the given fiscal year, expressed as a percentage.

-26%

Existence of an implementation plan to reduce GHG emissions.

Yes—completed by March 2011

Strategies and comments  
Targeted GHG emission sources CRA fleet vehicle emissions (about 67 vehicles in 2013-2014).
Emission sources excluded Emissions from CRA facilities and emissions from other mobile equipment are excluded.
CRA Sustainable Development Strategy 2011-2014 and National Action Plan activities that contribute to this target 
  • Ensure all vehicles bought are right-sized and most fuel-efficient in class based on operational requirements (annual)
  • Promote fleet management training initiatives to fleet managers and drivers (by 2012)
Key GHG emissions reduction strategies that have been implemented, including any quantified impacts on GHG emissions
  • Vehicles bought have been either hybrid or smaller cylinder vehicles, where operationally feasible
  • Provided training to fleet managers and drivers: in-house sustainable business travel course and Introduction to Fleet Management from Canada School of Public Service
  • Communicated best practices for vehicle operation and management to fleet managers and drivers
  • Promoted anti-idling initiatives CRA-wide
Planned activities to reduce non-targeted emissions
  • Promote sustainable business travel options (annual)
  • Introduce/update sustainable development criteria in policy instruments and processes related to business travel during regular review cycles (annual)
Key parts of the CRA implementation plan:
  • The CRA will implement activities to achieve this target and regularly report on progress through the CRA Sustainable Development Performance Reporting tool.
  • The CRA will report its GHG emissions inventories using the Federal GHG Tracking Protocol - a Common Standard for Federal Operations.
Anticipated or actual increase in emissions, and associated mitigation strategies There are no anticipated increases in emissions for the CRA vehicles. Rather, a decrease is expected, since the CRA has been rationalizing its fleet and reduced the number of vehicles from 90 in 2005-2006 to 67 in 2013-2014.
Opportunities for continuous improvement The CRA will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met. In fiscal year 2013-2014, the CRA replaced one vehicle with a vehicle using a smaller engine. The CRA also bought one hybrid vehicle based on environmental and operational considerations.

Surplus electronic and electrical equipment target

By March 31, 2014, each department will reuse or recycle all surplus electronic and electrical equipment (EEE) in an environmentally sound and secure manner. (target 8.6 from 2010-13 FSDS)

Performance measure

Performance status

Target status

Exceeded

Existence of an implementation plan for the disposal of all departmentally generated EEE.

Yes—completed March 2012

Total number of departmental locations with an EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year.

100%

Strategies and comments  
Definition of location A location is considered a facility that is occupied by CRA employees.
Number of CRA facilities About 127
Key parts of the EEE disposal process
  • The CRA established a national implementation plan for the disposal of all surplus EEE in 2011-2012, implemented surplus EEE disposal programs in facilities annually, and established a methodology to track and report on surplus EEE disposal by March 31, 2014.
  • Tracking and reporting is based on key equipment types directed to established disposal mechanisms at all locations that have a fully implemented EEE implementation plan. Reporting will be based on the CRA's specific disposal processes.
Roles and responsibilities The Finance and Administration Branch is the lead on this initiative and will co-ordinate activities to achieve the target, and the Strategy and Integration Branch will regularly report on progress through the CRA SD Performance Reporting Tool. The CRA's responsibility for certain surplus EEE may diminish over time as the responsibility for some targeted assets will transfer to Shared Services Canada.
Key activities/activity areas The CRA implemented surplus EEE implementation plans in all locations. The surplus EEE national implementation plan considers the required elements outlined in the Federal SD Strategy Guideline for Target 8.6 Putting into Action an Implementation plan for the Disposal of Federal Electronic and Electrical Equipment. The CRA Surplus EEE Disposal Implementation Plan will be communicated internally.
Security considerations The CRA will apply appropriate handling and disposal security protocols to ensure that all applicable CRA security requirements are addressed before disposal.
Processes to track EEE directed to each disposal mechanism The CRA will track EEE disposal directed to established disposal mechanisms, where feasible, based on the CRA's specific disposal processes. The ability to track and report on certain types of EEE may become limited over time as the responsibility for targeted assets is transferred to Shared Services Canada.
Reporting requirements The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year.
Mechanisms to evaluate plan effectiveness (audit, periodic review, monitoring) The CRA will determine the effectiveness of the plan through an annual monitoring and evaluation process.
Opportunities for continuous improvement The CRA will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met.
Plans/strategies for CRA engagement/communications The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met.
Plans/strategies for engagement between agencies and departments The CRA will liaise with the Office of Greening Government Operations, Public Works and Government Services Canada (PWGSC), as required, to ensure surplus EEE disposal plans and reporting requirements are in line with the government-wide approach.
Tools and resources
  • The federal SD strategy guideline for Target 8.6, "Putting into Action an Implementation Plan for the Disposal of Federal Electronic and Electrical Equipment," will be used as a resource for developing and implementing EEE implementation plans, where feasible.
  • The CRA will report on progress through the performance reporting tool twice a year.
  • The CRA internal Web site will be used to house tools and resources to support activities related to this target.
Streams used for reusing or recycling EEE Key parts of the EEE disposal process may include the following:
  • Dispose of EEE in a way that maximizes reuse, where possible, by:
    • donating to Computers for Schools
    • using public-and private-sector entities when appropriate
    • transferring or donating to other departments and agencies or other qualifying charitable or non-profit organizations
    • other means as identified in the CRA donation procedures
  • Recycle surplus EEE in an environmentally sound and secure manner
  • Recycle through provincial e-waste recycling programs, if applicable
  • Recycle or destroy in an environmentally sustainable manner
Relationship between CRA asset management system and EEE implementation plan Although the links between the CRA asset management systems and the EEE implementation plan have not been identified, the CRA has identified the stakeholders.

Printing unit reduction target

By March 31, 2013, each department will achieve an 8:1 average ratio of office employees to printing units. Departments will apply the target where building occupancy levels, security considerations, and space configuration allow.
(target 8.7 from 2010-13 FSDS)

Performance measure Performance status
Target status Exceeded
Ratio of departmental/agency office employees to printing units in fiscal year 2010-11, where building occupancy levels, security considerations, and space configuration allow. N/A
Ratio of departmental/agency office employees to printing units at the end of the given fiscal year, where building occupancy levels, security considerations, and space configuration allow. 9.6:1
Strategies and comments  
Printing units include Desktop printers, network printers, and multifunctional devices.
Scope of target To streamline reporting and simplify tracking of this target, the CRA has scoped in all buildings, space configurations, and employees to achieve an average ratio of 8:1 employees to printing units. Although some buildings may have a smaller ratio due to building occupancy, security, and space considerations, on average, the CRA will meet this target for all employees.
Method used for determining number of printing units The CRA's information technology equipment tracking system will be used to track the number of printing units.
Method used for determining number of office employees The CRA tracks and annually publishes CRA employee demographics. This data will be used to measure performance against this target.
Any other exclusion to the target (duty to accommodate, business contingency planning, etc.) The CRA has excluded from the target printing units required for:
  • a duty to accommodate;
  • a telework agreement; or
  • a printing unit assigned to justified operational requirements.
Process/reporting requirements to track the average ratio of office employees to printing units
  • The CRA Sustainable Development (SD) Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year.
  • The CRA's Finance and Administration Branch is the lead on this initiative and will co-ordinate activities to achieve the target. The Strategy and Integration Branch will regularly report on progress through the performance reporting tool.
Opportunities for continuous improvement The CRA will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met.
Mechanisms to evaluate the target (for example, audit, periodic review, monitoring) The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communications The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met.

Paper consumption target

By March 31, 2014, each department will reduce internal paper consumption per office employee by 20%. Each department will establish a baseline between 2005-06 and 2011-12, and an applicable scope.
(target 8.8 from 2010-13 FSDS)

Performance measure Performance status
Target status Exceeded
Number of sheets of internal office paper bought or used per office employee in the selected baseline year, according to the departmental scope. 6,407 sheets per FTE (2005-2006)
Cumulative reduction (or increase) in paper consumption per office employee in the given fiscal year, expressed as a percentage, relative to the selected baseline year. -35% (4,143 sheets per FTE)
Strategies and comments  
Scope of target Multi-purpose office paper used for internal operations.
Definition of employee Employee is defined as a FTE employee. FTE data is based on the total number of hours worked by CRA employees and a standard work schedule.
Method used for determining paper consumption Paper consumption is based on the quantity of multi-purpose office paper purchased. It is mandatory that all CRA multi-purpose office paper be purchased through Synergy, the CRA's on-line procurement tool. Paper purchases are broken down by branch and region, paper type, and quantity.
Method used for determining number of office employees The CRA tracks FTE employee data. This data will be used to measure performance against this target.
Processes/reporting requirements to track the reduction of paper consumption The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The Strategy and Integration Branch will report progress through the performance reporting tool twice a year.
Roles and responsibilities The CRA Strategy and Integration Branch is the lead on this initiative and will coordinate activities to achieve the target and regularly report on CRA-level progress through the performance reporting tool.
Opportunities for continuous improvement The CRA will prepare an annual paper consumption report to assess performance against this target and liaise regularly with branches and regions to implement paper reduction initiatives to ensure continuous improvement.
Plans/strategies for CRA engagement/communication The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met.

Green meetings target

By March 31, 2012, each department will adopt a guide for greening meetings.
(target 8.9 from 2010-13 FSDS)

Performance measure Performance status
Target status Achieved
Presence of a green meeting guide Yes: adopted in March 2012
Strategies and comments  
Definition of adoption within the green meeting guide To be considered adopted, the guide will have senior management approval, be distributed and promoted throughout the CRA, and be posted on the CRA's sustainable development internal Web site.
Scope of target (for example, size and type of meetings to which the guide applies)  The guide applies to all sizes and types of meetings.
Process/reporting requirements to track the use of the guide
  • The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year.
  • Evidence that the guide has been adopted: Data such as Web site hits, the number of communications sent out, and survey results will be used to show the extent that the guide has been adopted throughout the CRA.
Roles and responsibilities The Strategy and Integration Branch will lead this initiative and will develop, disseminate, and report on the adoption of the guide at the national level. Branches and regions will be responsible for greening meetings and monitoring the use of the guide at the branch/regional level. The Strategy and Integration Branch will report progress through the performance reporting tool twice a year.
Key parts of the guide The guide will include relevant sections on: planning green meetings, information sharing, and measuring the environmental benefits of green meetings (for example, paper reduction, waste reduction, reduced transportation, energy reduction, green accommodations, and green procurement).
Opportunities for continuous improvement One of the challenges the CRA will face is the difficulty in defining and measuring the use of the guide. The guide will be available on the National SD Web site and will be disseminated and promoted throughout the CRA. As the lead, the Strategy and Integration Branch will identify opportunities for continuous improvement as related activities are carried out to ensure that this target is met.
Mechanisms to evaluate the effectiveness of the guide (for example, audit, periodic review, monitoring) The effectiveness of the guide will be evaluated by getting feedback from the branches and regions and employee surveys.
Plans/strategies for CRA engagement/communication The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the Federal Sustainable Development Strategy targets are met. The guide will be disseminated throughout the CRA, posted and promoted on the national sustainable development Web site, and communicated through other targeted means (for example, promoted during national sustainable development events).

Green procurement targets

As of April 1, 2011, each department will establish at least three SMART green procurement targets to reduce environmental impacts.
(target 8.10 from 2010-13 FSDS)

1. First green procurement target: As of April 1, 2011, the CRA will include sustainable development clauses and environmental specifications in all new contractual arrangements valued over $1 million.

Performance measure Performance status
Target status Achieved
Percentage of contractual arrangements valued over $1 million with sustainable development clauses and environmental specifications 83% (2011-2012)
Progress against performance measure in the given fiscal year 100% (2013-2014)
Strategies and comments  
Why this self-selected target is SMART
  • Specific: Refers to all CRA contractual arrangements over $1 million
  • Measurable: Information available from CRA procurement and financial systems
  • Achievable: The CRA supports the integration of sustainable development clauses and environmental specifications into contractual arrangements and will provide adequate resources to achieve this target.
  • Relevant: Sustainable development clauses and environmental specifications in all new contractual arrangements valued over $1 million will contribute directly to the CRA's commitments to support green procurement.
  • Time-bound: Date established for target implementation and completion
Scope of target This target applies to all CRA contractual arrangements over $1 million.
Processes/reporting requirements to track progress The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year.
Roles and responsibilities The Finance and Administration Branch is the lead on this initiative and will implement activities to achieve this target and regularly report on progress through the performance reporting tool. The Strategy and Integration Branch will play a key role in providing appropriate sustainable development clauses and environmental specifications to be included in contractual arrangements.
Opportunities for continuous improvement The CRA will identify opportunities to improve the number and quality/value of the sustainable development clauses and environmental specifications as the green procurement program matures.
Mechanisms to evaluate the target (for example, audit, periodic review, monitoring) The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met.

2. Second green procurement target: By March 31, 2014, 10% of CRA spending on products and services will be green procurement.

Performance measure Performance status
Target status Exceeded
Percentage of annual green procurement spending on products and services 10.5% (2011-2012)
Progress against performance measure in the given fiscal year 11.8% (2013-2014)
Strategies and comments  
Why this self-selected target is SMART
  • Specific: Refers to CRA total spending for goods and services
  • Measurable: Information available from CRA financial systems
  • Achievable: The CRA is committed to green procurement, when feasible, and this target was determined to be achievable based on previous annual green procurement achievements for green products.
  • Relevant: This target and related activities will support the CRA green procurement program and contribute directly to CRA commitments to integrate environmental considerations into CRA procurement processes.
  • Time-bound: Dates established for target implementation and completion
Scope of target All procurement spending1 as identified through CRA procurement and financial systems.
Processes/reporting requirements to track progress The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target.
Roles and responsibilities The Finance and Administration Branch is the lead on this initiative and will implement activities to achieve this target. The Strategy and Integration Branch will play a key role in identifying green procurement within the CRA financial systems and will regularly report on progress through the performance reporting tool.
Opportunities for continuous improvement The CRA will promote the buying of green products and services throughout the CRA and will build capacity for including and measuring green products and services. The CRA will identify opportunities for improvement as the related activities are carried out, in order to continually increase the level of green procurement.
Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring) The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met

3. Third green procurement target: As of April 1, 2011 the CRA will ensure all vehicles purchased are right-sized and the most fuel-efficient in their class based on operational requirements.

Performance measure Performance status
Target status Achieved
Percentage of right-sized and most fuel-efficient in class vehicles bought 100% (2011-2012)
Progress against performance measure in the given fiscal year 100% (2013-2014)
Strategies and comments  
Why this self-selected target is SMART
  • Specific: Refers to all CRA vehicle purchases.
  • Measurable: Information is available and can be tracked.
  • Achievable: Previous commitments and achievements in this area indicate that this target is achievable.
  • Relevant: Ensuring right-sized and most fuel-efficient in class vehicles will support the CRA commitment to green procurement and the reduction of GHG emissions from fleet vehicles.
  • Time-bound: Date established for target implementation and completion
Scope of target All CRA vehicle purchases
Processes/reporting requirements to track progress The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year.
Roles and responsibilities The Finance and Administration Branch is the lead on this initiative and will implement activities to achieve this target. The Strategy and Integration Branch of Expertise will regularly report on progress through the performance reporting tool.
Opportunities for continuous improvement The CRA will ensure the buying of right-sized and most fuel-efficient in class vehicles throughout the CRA. The CRA will identify opportunities for continuous improvement as the related activities are carried out to reduce the environmental impacts of its vehicle operations.
Mechanisms to evaluate the target (for example, audit, periodic review, monitoring) The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met.
Estimated environmental benefits incurred from achieving this target Annual change in GHG emissions will be measured and reported annually.
Comments If the most fuel-efficient vehicle is not available at the time of purchase, the most fuel-efficient vehicle that best meets business requirements is selected from what is available in the Government Motor Vehicle Ordering Guide.

As of April 1, 2011, each department will establish SMART targets for training, employee performance evaluations, and management processes and controls, as they pertain to procurement decision making.
(target 8.11 from 2010-13 FSDS)

Training for select employees – As of April 1, 2011, the CRA will ensure all procurement officers with procurement authority have received green procurement training.

Performance measure Performance status
Target status Exceeded
Percentage of procurement officers with procurement authority that have received green procurement training 97% (2011-2012)
Progress against performance measure in the given fiscal year 98% (2013-2014)
Strategies and comments  
Why this self-selected target is SMART
  • Specific: Refers to all CRA procurement officers with procurement authority
  • Measurable: Information is available from CRA training and learning tracking systems.
  • Achievable: Green procurement training is a requirement for obtaining procurement authority, and the Canada School of Public Service offers an appropriate online course (C215) at no cost to the CRA through Campus Direct.
  • Relevant: Ensuring procurement officers with procurement authority are trained in green procurement will contribute directly to CRA commitments to integrate environmental considerations into CRA procurement.
  • Time-bound: Date established for target implementation and completion
Scope of target Applies to all procurement officers with procurement authority
Targeted training The Canada School of Public Service online green procurement course C215
Methodology for designating/identifying employees This target will apply to all procurement officers with procurement authority throughout the CRA.
Processes/reporting requirements to track progress The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year.
Roles and responsibilities The Finance and Administration Branch is the lead on this initiative and will implement activities to achieve this target and provide performance metrics for this target. The Strategy and Integration Branch will regularly report on progress through the performance reporting tool.
Opportunities for continuous improvement The CRA will identify opportunities for continuous improvement to ensure that all procurement officers with procurement authority are trained in green procurement and apply green procurement principles in their jobs.
Mechanisms to evaluate the target (for example, audit, periodic review, monitoring) The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met.
Comments The CRA has 44 staff that fall into this category. As of March 31, 2014, 43 had completed green procurement training. The remaining employee completed the training on May 8, 2014.

Employee performance evaluations for managers and functional heads of procurement and materiel management – Since April 1, 2011, the CRA has included environmental measures in the performance agreements of all managers and functional heads of procurement and materiel management.

Performance measure Performance status
Target status Exceeded
Percentage of managers and functional heads of procurement and materiel management that include environmental measures in their performance agreements 100% (2011-2012)
Progress against performance measure in the given fiscal year 100% (2013-2014)
Strategies and comments  
Why this self-selected target is SMART
  • Specific: Refers to all CRA managers and functional heads of procurement and materiel management
  • Measurable: Information is available from CRA human resources tracking systems.
  • Achievable: The CRA supports this initiative and will ensure functional heads of procurement and materiel management continue to include environmental measures in their performance evaluations.
  • Relevant: Ensuring managers and functional heads of procurement and materiel management have environmental measures in their performance agreements will contribute directly to the CRA commitments to integrate environmental considerations into CRA procurement processes.
  • Time-bound: Date established for target implementation and completion
Scope of target All CRA functional heads of procurement and materiel management
The methodology for designating/identifying employees This target will apply to all CRA employees who are managers and functional heads of procurement and materiel management. This includes directors general, directors and managers within the Administration Directorate, as well as other employees identified as procurement and/or material management functional heads.
Processes/reporting requirements to track progress The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year.
Roles and responsibilities The Finance and Administration Branch is the lead on this initiative and will implement activities to achieve this target. The Strategy and Integration Branch will regularly report on progress through the performance reporting tool.
Opportunities for continuous improvement The CRA will identify opportunities for continuous improvement in order to ensure that all managers and functional heads of procurement and materiel management include meaningful environmental measures in their performance agreements.
Mechanisms to evaluate the target (audit, periodic review, monitoring) The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met.

Management processes and controls – By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations.

Performance measure Performance status
Target status Achieved
Percentage of procurement management processes and controls that include environmental considerations 58% (2011-2012)
Progress against performance measure in the given fiscal year 75.4% (2013-2014)
Strategies and comments  
Why this self-selected target is SMART
  • Specific: Target includes a firm percentage to be obtained and specifically addresses management processes and controls outlined in the PWGSC guideline.
  • Measurable: Assessment will be done against baseline list of all formalized management processes and controls as outlined in the PWGSC guideline.
  • Achievable: The CRA supports integrating environmental considerations into CRA procurement and will direct resources to meet this target.
  • Relevant: Ensuring 75% of procurement management processes and controls include environmental considerations will contribute directly to CRA commitments to green procurement.
  • Time-bound: Date established for target implementation and completion
Scope of target All applicable CRA processes and controls identified in Annex D of the PWGSC Federal Sustainable Development Strategy guideline for Target 8.11: Setting Green Procurement Management Framework Targets.
Methodology for designating/identifying processes and controls Annex C of the Public Works and Government Services Canada's guideline for Target 8.11 will serve as the baseline for the total number and the nature of processes and controls targeted. All CRA-relevant processes and controls will be included in the scope of this target.
Processes/reporting requirements to track progress The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year.
Roles and responsibilities The CRA SD Strategy 2011-2014 will be used to monitor and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year.
Opportunities for continuous improvement/communication The CRA will identify opportunities for continuous improvement in order to ensure that all processes and controls include meaningful and effective environmental considerations.
Mechanisms to evaluate the target (audit, periodic review, monitoring) The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014.
Plans/strategies for CRA engagement/communication The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met.

Strategic environmental assessment

During the 2013-2014 reporting cycle, the CRA considered the environmental effects of initiatives subject to the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, as part of its decision-making processes. Since the CRA did not develop any initiatives that required a strategic environmental assessment, no related public statements were produced.

Details on transfer payment programs

Two transfer payment programs with payments in excess of $5 million were administered by the Canada Revenue Agency in 2013-2014. These were:

  • Children's special allowance payments (statutory)
  • disbursements to the provinces under the Softwood Lumber Products Export Charge Act, 2006 (statutory)

Children's special allowance payments (statutory)

Start Date: August 28, 19952

End Date: Ongoing

Description of transfer payment program: Tax-free monthly payments made to agencies and institutions that are licensed by provincial or federal governments to provide for the care and education of children under the age of 18 who physically reside in Canada and who are not in the care of their parents. Children's special allowance payments are equivalent to Canada child tax benefit payments. Children's special allowance payments are governed by the Children's Special Allowance Act, which provides that these allowances be paid out of the Consolidated Revenue Fund.

Strategic outcome: Eligible families and individuals receive timely and correct benefit payments

Results achieved: Monthly payments were made to 252 agencies and foster parents for 54,272 children. Payments were issued on schedule, no delays were reported.

(in thousands of dollars) 2011-2012 actual spending 2012-2013 actual spending 2013-2014 planned spending 2013-2014
total authorities
2013-2014 actual spending Variance
Total grants            
Total contributions            
Total other transfer payments3 223,546 238,007 238,000 235,403 235,403 2,597
Total transfer payments 223,546 238,007 238,000 235,403 235,403 2,597

Comments on variances: N/A

Audits completed or planned: N/A

Evaluations completed or planned: N/A

Engagements of applicants and recipients: N/A

Disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006 (statutory)

Start Date: October 12, 2006

End Date: October 12, 2015

Description of transfer payment program: The export charge, to be levied by Canada on exports of softwood lumber products to the United States, is collected and administered by the Canada Revenue Agency with support from Foreign Affairs, Trade and Development Canada. Under the Softwood Lumber Products Export Charge Act, 2006, the CRA is responsible for making statutory disbursements to the provinces of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006. These disbursements are reduced by several factors: refunds paid to the industry, costs for the administration and implementation of the Agreement and the Act, as well as the costs incurred for certain litigation resulting from the Agreement or Act. The Act applies to the following regions: British Columbia Interior, British Columbia Coastal, Alberta, Saskatchewan, Manitoba, Ontario, and Quebec. Exports from the remaining provinces and territories are not included.

Strategic outcome: Taxpayers meet their obligations and Canada's revenue base is protected

Results achieved: Disbursements will continue on a quarterly basis until the termination of the Agreement, unless lumber market prices increase to the point where no export charge is applicable for that period.

(in thousands of dollars) 2011-2012 actual spending 2012-2013 actual spending 2013-2014 planned spending 2013-2014
total authorities
2013-2014 actual spending Variance
Total grants            
Total contributions            
Total other transfer payments4 213,871 136,913 283,000 42,345 42,345 240,655
Total transfer payments 213,871 136,913 283,000 42,345 42,345 240,655

Comments on variances: The export charge rate was not imposed for most of 2013-2014, since the reference price was greater than $355 per thousand board feet. The year-to-year variance is a result of the export charge being imposed for most of 2012-2013, since the reference price was less than $355 per thousand board feet. The variance from planned spending is a result of the assumption being made that the export charge would be imposed for the entire year when the planned spending amount was provided.

Audits completed or planned: N/A

Evaluations completed or planned: January 2011

Engagements of applicants and recipients: N/A

Internal audits and evaluations5

Name of internal audit Internal audit type Status Completion date
Personnel Security Screening  Assurance Completed May 2013
Internal Audit of User Access Management Assurance Completed May 2013
Internal Audit of Payment Application Assurance Completed October 2013
Agreement Concerning the Exchange of Information Regarding Taxes and Other Duties with Revenu Quebec Assurance Completed August 2013
CPP/EI Base Year 2011-2012 Administrative Costs Audit Assurance Completed October 2013
Management of Insolvency Workload Audit – Management Letter Assurance Completed January 2014
Information Sharing Agreement between the British Columbia Vital Statistics Agency and the CRA Assurance Completed August 2013
Memorandum of Understanding with respect to the Business Directory between CRA and the Ontario Ministry of Government and Consumer Services Assurance Completed August 2013
Horizontal Internal Audit of Financial Forecasting in Large and Small Departments (Office of the Comptroller General Audit - CRA portion) Assurance Completed June 20146

Response to parliamentary committees and external audits

Response to parliamentary committees

1. Government responses to parliamentary committee reports

Government Responses (GRs) are requested by parliamentary committees under House of Commons Standing Order 109 or under Rules of the Senate 131(2). Such requests are included in the reports tabled by the respective parliamentary committee. Over the course of fiscal year 2013-2014, the CRA led or contributed to the following GRs:

2. Committee appearances and follow-up requests for information

Between April 1, 2013, and March 31, 2014, Canada Revenue Agency (CRA) officials appeared 15 times before various parliamentary committees in the House and Senate. CRA officials were invited to appear before the following Standing Committees:

House of Commons Standing Committee on Agriculture and Agri-Food (AGRI)

  • May 2, 2013 - Agricultural and Agri-Food Products Supply Chain - Beverage Sector. No follow-up information was requested.

House of Commons Standing Committee on Finance

  • May 7, 2013 - Main Estimates 2013-14, Votes 1 and 5 under CANADA REVENUE AGENCY. Follow-up information was requested, and was provided on June 7, 2013.
  • May 7, 2013 - Bill C-462, an act restricting the fees charged by promoters of the disability tax credit and making consequential amendments to the Tax Court of Canada Act (Disability Tax Credit Promoters Restrictions Act). No follow-up information was requested.
  • May 9, 2013 - Bill C-60, Economic Action Plan 2013 Act, No. 1. No follow-up information was requested.
  • May 30, 2013 - Bill C-462, an act restricting the fees charged by promoters of the disability tax credit and making consequential amendments to the Tax Court of Canada Act (Disability Tax Credit Promoters Restrictions Act). Follow-up information was requested, and was provided on June 28, 2013.
  • November 18, 2013 - Bill C-4, A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013, and other measures. (Economic Action Plan 2013 Act No. 2). No follow-up information was requested.
  • November 25, 2013 - Bill C-4, A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013, and other measures. (Economic Action Plan 2013 Act No. 2). No follow-up information was requested.
  • November 27, 2013 - Bill C-4, A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013, and other measures. (Economic Action Plan 2013 Act No. 2). No follow-up information was requested.

House of Commons Standing Committee on Public Accounts

  • February 24, 2014 - Fall 2013 Report of the Auditor General of Canada, Chapter 2, "Access to Online Services." Follow-up information was requested, and will be provided in fiscal year 2014-2015.
  • February 26, 2014 - Fall 2013 Report of the Auditor General of Canada, Chapter 9, "Offshore Banking-Canada Revenue Agency." No follow-up information was requested.

Senate Standing Committee on Banking Trade and Commerce

  • April 25, 2013 - Bill S-17, Tax Conventions Implementation Act, 2013. Follow-up information was requested, and was provided on April 30, 2013.
  • May 23, 2013 - C-377, An act to amend the Income Tax Act (requirements for labour organizations). No follow-up information was requested.

Senate Standing Committee on National Finance

  • May 21, 2013 - Bill C-60, an Act to implement certain provisions of the budget. No follow-up information was requested.
  • November 25, 2013 - Bill C-4, A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013, and other measures. (Economic Action Plan 2013 Act No. 2). No follow-up information was requested.
  • March 6, 2014 - Main Estimates 2014-2015. Follow-up information was requested, and will be provided in fiscal year 2014-2015.

Follow-up requests for information (no committee appearance)

House of Commons Standing Committee on Finance

June 17, 2013 - Bill S-17, an act to implement conventions, protocols, agreements, and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg, and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes (Tax Conventions Implementation Act, 2013). Though the CRA was not among the witnesses appearing on S-17, the Committee asked the CRA to provide information in writing to the Clerk of the Privy Council to help with its study. As information had been requested, it was provided on July 25, 2013.

3. Standing Committee on Public Accounts (PACP) requests for departmental action plans and progress reports arising from reports of the Office of the Auditor General of Canada

In 2013-2014, the CRA provided to the PACP the following:

  • action plan relating to the study of Chapter 3, "Status Report on Collecting Tax Debts - Canada Revenue Agency," of the 2013 spring report of the Auditor General of Canada
  • action plan relating to the study of Chapter 2, "Access to Online Services," of the 2013 fall report of the Auditor General of Canada
  • action plan relating to the study of Chapter 9, "Offshore Banking - Canada Revenue Agency," of the 2013 fall report of the Auditor General of Canada

4. Reference to the CRA in committee reports

In fiscal year 2013-2014, various parliamentary committees tabled reports wherein the CRA was mentioned. These include the following:

House of Commons Standing Committee on Finance

Second Report: The Future We Want: Recommendations for the 2014 Budget (adopted by the Committee on December 4, 2013; presented to the House on December 10, 2013)

  • CRA officials were not invited to appear in relation to this study.

Third Report: Income Inequality in Canada: An Overview (adopted by the Committee on December 5, 2013; presented to the House on December 10, 2013)

  • CRA officials were not invited to appear in relation to this study.

House of Commons Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities

Twelfth Report: Exploring Employment Opportunities for Persons with Disabilities (adopted by the Committee on June 6, 2013; presented to the House on June 13, 2013)

  • CRA officials were not invited to appear in relation to this study.

Standing Senate Committee on Banking, Trade and Commerce

Third Report: The Registered Disability Savings Plan Program: Why Isn't It Helping More People? (adopted by the Committee on March 5, 2014; presented to the Senate on March 26, 2014)

  • CRA officials were not invited to appear in relation to this study.

Response to the Auditor General (and to the Commissioner of the Environment and Sustainable Development)

2013 Spring Report of the Auditor General of Canada (tabled in Parliament on April 30, 2013)

Chapter 3 - Status Report on Collecting Tax Debts–Canada Revenue Agency

The objective of the audit was to determine whether the Canada Revenue Agency (CRA) made satisfactory progress in implementing the significant recommendations made in the 2006 May Status Report of the Auditor General of Canada, Chapter 8, "Canada Revenue Agency–Collection of Tax Debts."

The Office of the Auditor General concluded that, overall, the CRA has made satisfactory progress in implementing many of the recommendations in the 2006 May Status Report of the Auditor General of Canada. The Office of the Auditor General of Canada made four recommendations to the CRA. The OAG suggested improvements to some of CRA's collections procedures/methodologies and also improvements to the way in which the CRA measures the results of its collections efforts. The CRA agreed with the recommendations and has been taking steps to address the issues.

www.oag-bvg.gc.ca/internet/English/parl_oag_201304_03_e_38188.html

Chapter 8 - Spending on the Public Security and Anti-Terrorism Initiative

The overall objective of the audit was to determine whether the reporting on the use of funds under the initiative was complete and accurate and was consistent with the initiative's objectives and themes. The CRA was scoped into this audit as one of the 33 departments and agencies that received funding for this initiative. CRA was not mentioned specifically in the audit chapter.

There were no recommendations for the CRA.

www.oag-bvg.gc.ca/internet/English/parl_oag_201304_08_e_38193.html

2013 Fall Report of the Auditor General of Canada (tabled in Parliament on November 26, 2013)

Chapter 2 - Access to Online Services

The overall objective of the audit was to determine whether selected federal departments offer Canadians client-focused online services. The audit covered services that government entities provide online and focused on four departments; Human Resources and Skills Development Canada, the CRA, Veterans Affairs Canada, and Industry Canada. The Treasury Board of Canada Secretariat was also included in the audit because it is the central agency responsible for several initiatives covered in the audit.

The OAG recommended that the audited entities (including the CRA) develop a standard methodology for identifying and reporting on the costs of their delivery channels. The CRA agreed with the recommendation and has been taking steps to address the issue.

www.oag-bvg.gc.ca/internet/English/parl_oag_201311_02_e_38796.html

Chapter 9 - Offshore Banking–Canada Revenue Agency

The overall objectives of the audit were to determine whether the CRA adequately conducted compliance actions for those named on the Liechtenstein bank list, and whether the CRA used the intelligence gained to confirm or update its detection and audit procedures for offshore bank accounts.

The OAG made three recommendations to the CRA. The OAG recommended that the CRA analyze its use of agreements with taxpayers and also improve the way in which it establishes and communicates timelines, objectives, and audit procedures. The CRA agreed with the recommendations and has been taking steps to address the issues.

www.oag-bvg.gc.ca/internet/English/parl_oag_201311_09_e_38803.html

External audits conducted by the Office of the Privacy Commissioner of Canada

Annual Report of the Office of the Privacy Commissioner of Canada (tabled in Parliament on October 29, 2013)

Audit of the Canada Revenue Agency—section 37 of the Privacy Act

The audit focused on employees' electronic access to taxpayer information. The audit objective was to determine whether the CRA has appropriate controls and safeguards in place to protect taxpayers' personal information, and whether its policies, processes, procedures, and practices comply with the fair information practices as described in sections 4 through 8 of the Privacy Act.

The Office of the Privacy Commissioner ( OPC) made nine recommendations to the CRA. The OPC suggested improvements within four categories: privacy management and accountability, information technology security and governance, employee access and monitoring, and privacy breach management. The CRA agreed with the recommendations and has been taking steps to address the issues.

www.priv.gc.ca/information/pub/ar-vr/ar-vr_cra_2013_e.asp

Sources of respendable non-tax revenue and non-respendable non-tax revenue

By virtue of its mandate, the Canada Revenue Agency (CRA) is responsible for collecting tax revenue as described earlier in the Audited Financial Statements – Administered Activities. As detailed below, non-tax revenues are further divided between respendable and non-respendable. Respendable non-tax revenues are received by the CRA for services provided to individuals or organizations that have not been funded by Parliament, for example, costs recovered under tax collection agreements with the provinces. Non-respendable non-tax revenues are those received by the CRA for which the CRA does not have the authority to re-spend, for example, recovery of employee benefits costs.

Respendable non-tax revenue

(in thousands of dollars) 2011-2012 actual revenues 2012-2013 actual revenues 2013-2014 Main estimates 2013-2014 planned revenue 2013-2014 total authorities 2013-2014 actual revenues
Taxpayer and business assistance  49,494   49,931    46,446   46,537 55,473 55,473
Assessment of returns and payment processing 50,189 53,109 44,547 44,638 53,620 53,620
Accounts receivable and returns compliance 142,019 152,533 134,758 135,390 174,807 174,807
Reporting compliance 22,593 18,898 36,643 36,643 20,604 20,604
Appeals 15,842 16,076 15,690 15,765 17,839 17,839
Benefit programs 28,317 33,358  34,180 34,180 26,152 26,152
Internal services  252,354 173,495 203,073 203,811 146,308 146,308
Taxpayers' ombudsman        -      -      -      -       -       -
Total   560,808  497,400 515,338 516,966 494,803 494,803
Respendable non-tax revenue under section 60 of the Canada Revenue Agency Act (cash receipts)             
Refund of previous year's expenditures   906 463 855 855 887 887
Advance income tax ruling fees7  1,582 1,873 2,000 2,000 1,600 1,600
Advance pricing agreement   415 559 480 480 282 282
Other services of a regulatory nature  55 59 48 48 75 75
Administration of provincial programs8 119,261 115,339 143,273 143,273 117,616 117,616

Other services of a non-regulatory nature

340 236 314 314 287 287
Sales of goods and information products   130 158 140 140 187 187
Other fees and charges 813 770 796 796 820 820
Services to other government departments9  137,932 60,445 64,879 64,879 56,329 56,329
Sub-total 261,434 179,901 212,785 212,785 178,083 178,083
Less: Amounts recovered on behalf of other government departments10 15,975 12,924 19,006 19,006 14,067 14,067
Total respendable non-tax revenue under section 60 of the Canada Revenue Agency Act (cash receipts)   245,459 166,977 193,779 193,779 164,016 164,016
Proceeds from the disposal of surplus Crown assets 165 133 - - 222 222
Revenues credited to Vote 1            
Canada Pension Plan administration work 138,828 147,718 141,001 141,757 147,771 147,771
Employment insurance administration work 176,355 182,573 180,558 181,429 182,794 182,794
Total revenues credited to Vote 1  315,183 330,291 321,558  323,186 330,565 330,565
Total respendable non-tax revenue 560,808 497,400 515,338 516,966 494,803 494,803

Note: Numbers may not add due to rounding.

Non-respendable non-tax revenue11

(in thousands of dollars) 2011-2012 actual revenues 2012-2013 actual revenues 2013-2014 planned revenues 2013-2014 actual revenues
Taxpayer and business assistance  8,670 9,088 9,184 8,762
Assessment of returns and payment processing 10,185 8,961 11,473 8,421
Account receivable and returns compliance 23,385 24,648 24,678 25,965
Reporting compliance 5,998 4,400 7,136 6,519
Appeals 3,038 4,655 3,230 3,125
Benefit programs 3,609 3,205 4,294 2,118
Internal services 7,827 8,658 8,215 8,096
Taxpayers' ombudsman - - - -
Total non-respendable non-tax revenue 62,712 63,615 68,209  63,006
Details of non-respendable non-tax revenue        
Sales of goods and services: 
Public building and property rental, lease and use of public property
- - - -

Other fees and charges:
Recovery of employee benefits costs

61,242 60,717 66,740 61,834
Miscellaneous 1,470 2,898 1,470 1,172
Total non-respendable non-tax revenue 62,712 63,615 68,209 63,006

Details on project spending

(in thousands of dollars) 2012-2013
actual spending
Prior years' expenditures to
March 31, 2013
2013-2014 planned spending 2013-2014
actual spending
Assessment and benefit services branch        
Benefit System Renewal 7,283 13,344 11,375          10,316
Business Number Revitalization - - 48 48
Commercial Credentials 769 882 428 147
Increased Usage of Electronic Filing 283 283 1,581 1,483
Increasing the Integration of Corporate Filing Statements and Remittances 305 305 1,307 1,307
Partnership Information Returns 493 1,173 235 229
Secure Online Services - e-Documents 2,903 3,645 4,734       1,979
Secure Online Services - e-Delivery Business and Representatives 4,181 5,565 7,512  3,322
Secure Online Services - e-Delivery - Individuals - 285 343 251
Secure Online Services - e-Payments 1,232 1,455 3,286        2,733
T1 Systems Redesign 10,085 15,533 35,222         24,821
TELEFILE 279 279 173 176
Subtotal 27,813 42,749 66,244         46,812
Taxpayer services and debt management branch           
Collection Limitation Period 936 936 2,901     1,867
Enterprise Call Analytics 345 345 174 171
Integrated Revenue Collections - Phase II 5,315 28,105 1,438        1,369
Non-Resident Tax Account Business Number Conversion - - 72 72
Payroll Deductions Accounting and Collections Renewal - Compliance 799 799 1,208    1,190
Subtotal 7,395 30,185 5,793          4,669
Compliance programs branch        
Compliance systems redesign12 4,619 106,449  9,459  8,210
Subtotal 4,619 106,449 9,459  8,210
Appeals branch        
Relief inventory management  2,095 2,282 1,570         1,506
Subtotal  2,095 2,282 1,570 1,506
Public affairs branch           
Publishing software management 267 474 1,710 505
Subtotal 267 474 1,710 505
Information technology branch        
Application sustainability 4,454 19,385 9,050        7,434
Common look and feel - 2.0 web accessibility 4,108 5,222 3,348        1,540
Subtotal 8,562 24,607 12,398          8,974
Finance and administration branch        
Identity and access management phase II 1,223 4,036 668      657
Identity and access management phase III 640 759 1,245 933
Identity and access management phase IV 477 477 1,688 1,201
Modernizing of protective services 1,190 1,190 1,560 1,453
National audit trail system 649 1,109 8,680 917
New records storage model  877 877 4,247 1,580
Subtotal  5,056 8,448 18,088 6,741
Human resources branch        
Human resources services modernization 212 212 2,277 1,570
Pay Modernization - - 1,224 1,224
Workplace Relations - - 414 414
Subtotal 212 212 3,915 3,208
Legislative policy and regulatory affairs branch         
Registered plans application suite – phase II 1,867 2,155 2,644       2,435
Subtotal 1,867 2,155 2,644 2,435
Strategy and integration branch         
Centralized strategy research, analytics and data supply 117 117 90 88
Electronic document records management 953 3,096 859 792
Subtotal 1,070 3,213 949 880
Total13 58,956 220,774 122,770 83,940

User/external fees reporting

User Fees Act – Advance income tax ruling fee

User fee: Advance income tax ruling fee

Fee type: Regulatory (R)

Fee-setting authority: Financial Administration Act – 19(b)

Year last modified: 2000-2001

Performance standards: The service standard target is to issue 85% of advance income tax rulings within 90 business days of receipt of all essential information from the client.

Performance results: Actual 2013-2014 results: 75% of advance income tax rulings were issued within 90 business days. Where a delay is unavoidable, clients are contacted and notified of the delays. Over the course of the past year, the Canada Revenue Agency has concentrated a material number of resources on getting two very important initiatives off the ground; namely Income Tax Folios as well as the National Technical Capacity Building Forum. One of the main reasons for not meeting the performance target of 85% was as a result of the shifting of resources to these two initiatives. However, it is widely acknowledged by both internal and external stakeholders that both these initiatives bring a great deal of benefit to the greater tax community at large (which includes the advance income tax rulings client base).

2013-2014 (in thousands of dollars)
Forecast revenue Actual revenue Full cost
2,000 1,600 3,379
Planning years (in thousands of dollars)
Fiscal year Forecast revenue Estimated full cost
2014-2015 2,000 3,384
2015-2016 2,000 3,384
2016-2017 2,000 3,384

Other information: N/A

Policy on service standards for external fees – Advance income tax ruling fee

External fee Service standard Performance results Stakeholder consultation 2013-2014 or prior
Advance income tax ruling fee The service standard target is to issue 85% of advance income tax rulings within 90 business days of receipt of all essential information from the client.

Actual 2013-2014 results: 75% of advance income tax rulings were issued within 90 business days. Where a delay is unavoidable, clients are contacted and notified of the delays. Over the course of the past year, the Canada Revenue Agency has concentrated a material number of resources on getting two very important initiatives off the ground; namely Income Tax Folios as well as the National Technical Capacity Building Forums. One of the main reasons for not meeting the performance target of 85% was as a result of the shifting of resources to these two initiatives. However, it is widely acknowledged by both internal and external stakeholders that both these initiatives bring a great deal of benefit to the greater tax community at large (which includes the advance income tax rulings client base). 

Client feedback is largely received informally during the CRA's attendance at major tax conferences. There is a very high degree of satisfaction with the quality of advance income tax rulings, as well as with the approach that the CRA is taking with its other initiatives.

Other information: N/A

User Fees Act – Taxation statistical analyses and data processing fee

User fee: Taxation statistical analyses and data processing fee

Fee type: Regulatory (R)

Fee-setting authority: Financial Administration Act –19(b)

Year last modified: 1992

Performance standards: Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.

Performance results: Average time to respond to external requests for statistical data is 11 days.

2013-2014 (in thousands of dollars)
Forecast revenue Actual revenue Full cost
98 75 94
Planning years (in thousands of dollars)
Fiscal year Forecast revenue Estimated full cost
2014-2015 44 70
2015-2016 44 70
2016-2017 44 70

Other information: N/A

Policy on service standards for external fees – Taxation statistical analyses and data processing fee

External fee Service standard Performance results Stakeholder consultation 2013-2014 or prior
Taxation statistical analyses and data processing fee Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information. Average time to respond to external requests for statistical data is 11 days.

Client satisfaction survey was sent to external clients. The responses received indicated a satisfaction rate of 100%.

Other information: N/A

User Fees Act – Access to information processing fee

User fee: Access to information processing fee

Fee type: Other products and services (O)

Fee-setting authority: Access to Information and Privacy Act

Year last modified: 1992

Performance standards: Processing time of 30 calendar days for the Access to Information Act, with reasonable time extensions for large volumes and operational impacts, or for consultations—if claimed in the first 30 days. The CRA's internal processing standard is to complete 90% of filed requests within the legislative deadline.

Performance results: Of the requests made under the Access to Information Act that were closed in 2013-2014, 88% were completed within the legislative time frame. In 2014-2015, the CRA will continue to improve its performance in meeting response times set out in the Access to Information Act.

2013-2014 (in thousands of dollars)
Forecast revenue Actual revenue Full cost
40 14 10,751
Planning years (in thousands of dollars)
Fiscal year Forecast revenue Estimated full cost
2014-2015 40 9,735
2015-2016 40 9,735
2016-2017 40 9,735

Other information: It is the Canada Revenue Agency's practice to waive reproduction fees where the total owing per amount is less than $25.

Policy on Service Standards for External Fees – Access to information processing fee

External fee Service standard Stakeholder Performance results  consultation
2013-2014 or prior
Access to information processing fee Processing time of 30 calendar days for the Access to Information Act, with reasonable time extensions for large volumes and operational impacts, or for consultations—if claimed in the first 30 days. The CRA’ internal processing standard is to complete 90% of filed requests within the legislative deadline. Of the requests made under the Access to Information Act that were closed in 2013-2014, 88% were completed within the legislative time frame. In 2014-2015, the CRA will continue to improve its performance in meeting response times set out in the Access to Information Act. The service standard is established by the Access to Information Act and the Access to Information Regulations. Consultations with stakeholders were held for amendments done in 1986 and 1992.

Other information: It is the Canada Revenue Agency's practice to waive reproduction fees when the total owing per amount is less than $25.


Footnote 1: All procurement spending is defined as CRA total contract award value and acquisition card spend (annual).

Footnote 2: Responsibility for children's special allowance payment was transferred from Human Resources Development Canada, effective August 28, 1995 (P.C. Order 1995-342).

Footnote 3: Other Transfer payments are based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount.

Footnote 4: Other transfer payments are based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount.

Footnote 5: No evaluations took place during the reporting period.

Footnote 6: This audit report is issued by the Office of the Comptroller General.

Footnote 7: The CRA charges taxpayers (based on a regulated user fee) for providing tax rulings before a transaction happens (to provide tax certainty).

Footnote 8: Comprised mainly of a basic fee charged to the provinces for recoveries provided under tax collection agreements and other provincial cost recovery initiatives (for example, refund set-off and benefit programs).

Footnote 9: Comprised mainly of information technology services provided to the Canada Border Services Agency.

Footnote 10: Comprised of amounts recovered for Treasury Board of Canada Secretariat (for example, contributions to Employee Benefit Plans).

Footnote 11: This table reflects the approach taken in the CRA's Audited Financial Statements where a clear distinction is made between Agency activities and Administered activities. Interest and penalties collected for personal, corporate and other taxes, which are part of the CRA's Administered activities rather than the CRA's activities, are not included.

Footnote 12: Previous years' expenditures for compliance systems redesign include Enterprise Work Management project costs.

Footnote 13: This table reports only on projects with 2013-2014 planned and actual spending.

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