Canada Revenue Agency Departmental Performance Report 2014-15
Response to parliamentary committees and external audits
Response to parliamentary committees
Government responses to parliamentary committee reports
Parliamentary Committees request government responses under various committees of the House of Commons or the Senate. Requests are included in the reports tabled by the respective parliamentary committee.
Over the course of fiscal year 2014-2015, the CRA either led or contributed to the following government responses:
House of Commons Standing Committee on Public Accounts
- Report 5 – Chapter 9, Offshore Banking – Canada Revenue Agency, of the fall 2013 Report of the Auditor General of Canada (adopted by the Committee on April 21, 2014; presented to the House on June 6, 2014)
- Government response: Fifth Report of the Standing Committee on Public Accounts, "Chapter 9, Offshore Banking – Canada Revenue Agency, of the fall 2013 Report of the Auditor General of Canada" (presented to the House on October 3, 2014)
- Report 13 – Chapter 3, Aggressive Tax Planning, of the spring 2014 Report of the Auditor General of Canada (Adopted by the Committee on January 28, 2015; presented to the House on February 23, 2015)
- Government Response: 13th Report of the Standing Committee on Public Accounts, "Chapter 3, Aggressive Tax Planning, of the Spring 2014 Report of the Auditor General of Canada" (presented to the House on May 29, 2015)
Committee appearances and follow-up requests for information
Between April 1, 2014, and March 31, 2015, officials of the CRA appeared 19 times before various parliamentary committees in the House and Senate:
House of Commons Standing Committee on Access to Information, Privacy and Ethics
- April 8, 2014 – Study on the growing problem of identity theft and its economic impact. Follow-up information was requested, and was provided on June 16, 2014.
House of Commons Standing Committee on Finance
- May 1, 2014 – Bill C-31, Economic Action Plan 2014 Act, No. 1.
No follow-up information was requested. - May 6, 2014 – Bill C-31, Economic Action Plan 2014 Act, No. 1.
No follow-up information was requested. - May 28, 2014 – Main Estimates 2014-2015.
Follow-up information was requested, and was provided on September 19, 2014. - May 29, 2014 – Bill C-31, Economic Action Plan 2014 Act, No. 1.
No follow-up information was requested. - November 5, 2014 – Bill C-43, Economic Action Plan 2014 Act, No. 2.
No follow-up information was requested. - November 19, 2014 – Bill C-43, Economic Action Plan 2014 Act, No. 2.
No follow-up information was requested. - November 26, 2014 – Bill C-43, Economic Action Plan 2014 Act, No. 2.
No follow-up information was requested. - December 3, 2014 – Supplementary Estimates (B) 2014-15: Votes 1b and 5b under Canada Revenue Agency.
Follow-up information was requested, and was provided on February 6, 2015. - March 26, 2015 – Study on terrorist financing in Canada and abroad.
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 was provided on April 1, 2014. - December 11, 2014 – Chapter 3, Aggressive Tax Planning, of the spring 2014 Report of the Auditor General of Canada.
No follow-up information was requested.
Standing Senate Committee on Banking, Trade and Commerce
- June 5, 2014 – Study on the use of digital currency.
No follow-up information was requested. - May 1, 2014 – Bill C-31, Economic Action Plan 2014 Act, No. 1.
No follow-up information was requested.
Standing Senate Committee on National Finance
- March 6, 2014 – Main Estimates 2014-2015.
Follow-up information was requested, and was provided on April 4, 2014. - April 2, 2014 – 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.
Follow-up information was requested, and was provided on May 28, 2014. - May 7, 2014 – Bill C-31, Economic Action Plan 2014 Act, No. 1.
No follow-up information was requested. - November 5, 2014 1:30 p.m. – Bill C-43, Economic Action Plan 2014 Act, No. 2.
No follow-up information was requested. - November 5, 2014 6:45 p.m. – Bill C-43, Economic Action Plan 2014 Act, No. 2.
No follow-up information was requested. - November 19, 2014 – Bill C-43, Economic Action Plan 2014 Act, No. 2.
No follow-up information was requested. - March 11, 2015 – The expenditures set out in the Main Estimates for the fiscal year ending March 31, 2016.
No follow-up information was requested.
Standing Committee on Public Accounts requests for departmental action plans and progress reports arising from reports of the Office of the Auditor General of Canada
In 2014-2015, the CRA provided the following plan to the committee:
- Action plan relating to the study of Chapter 3, "Aggressive Tax Planning," of the spring 2014 Report of the Auditor General of Canada
Reference to the CRA in committee reports
In fiscal year 2014-2015, various parliamentary committees tabled reports that mentioned the CRA. These include:
House of Commons Standing Committee on Agriculture and Agri-Food
Tenth Report: Toward a Common Goal: Canada's Food Supply Chain – Part 1 (adopted by the Committee on June 6, 2014; presented to the House on June 12, 2014)
- CRA officials appeared on this study on May 2, 2013.
House of Commons Standing Committee on Public Accounts
Fifth Report: Chapter 9, Offshore Banking – Canada Revenue Agency, of the fall 2013 Report of the Auditor General of Canada (adopted by the Committee on April 21, 2014; presented to the House on June 6, 2014)
- CRA officials appeared on this study on February 23, 2014.
- Government response: Fifth Report of the Standing Committee on Public Accounts, "Chapter 9, Offshore Banking – Canada Revenue Agency, of the Fall 2013 Report of the Auditor General of Canada" (presented to the House on October 3, 2014)
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 for this study.
Response to the Auditor General of Canada (including to the Commissioner of the Environment and Sustainable Development)
Spring 2014 Report of the Auditor General of Canada
Tabled in Parliament on May 6, 2014
Chapter 3 - Aggressive Tax Planning
The objective of the audit was to determine whether the Canada Revenue Agency made satisfactory progress in implementing the significant recommendations made in the May 2006 Status Report of the Auditor General of Canada, Chapter 8, Canada Revenue Agency – Collection of Tax Debts.
The Office of the Auditor General made three recommendations to the CRA:
- evaluate its risk ranking tool,
- identify potential gaps in auditor training, and
- improve performance measurement.
The CRA agreed with the recommendations and has been taking steps to address the issues.
www.oag-bvg.gc.ca/internet/English/parl_oag_201405_03_e_39334.html
Chapter 8 - Meeting the Needs for Key Statistical Data – Statistics Canada
The objective of the audit was to determine whether Statistics Canada ensures the quality of key socio-economic information it produces and generates this information efficiently and in response to priority user needs. The CRA was not scoped into this audit, but it did make a factual reference to the CRA officials were given the opportunity to review the reference and they confirmed that the statements were accurate and complete.
There were no recommendations for CRA.
www.oag-bvg.gc.ca/internet/English/parl_oag_201405_08_e_39339.html
Response to the Office of the Commissioner of Official Languages
2013-2014 Annual Report
Tabled in Parliament October 7, 2014
Chapter 3 of the Annual Report – Report Cards
The CRA was one of seven federal institutions evaluated for the 2013-2014 report card exercise. The report card is used to evaluate how federal institutions are complying with their official language obligations.
The CRA received a "good" overall rating of "B" for the report card. The report made two specific references to the CRA, saying it displayed exemplary and excellent results in delivering service to clients and it showed equitable participation in English and French. There were no recommendations for the CRA.
www.officiallanguages.gc.ca/sites/default/files/annual_report_1314.pdf