Canada Revenue Agency Departmental Performance Report 2014-15
Details on transfer payment programs
Children's Special Allowance Payments (Statutory)
Start date: August 28, 19951
End date: Ongoing
Fiscal year for terms and conditions: 2014-15
Strategic outcome: Eligible families and individuals receive timely and accurate benefit payments.
Link to CRA program alignment architecture:
- Program: Benefit programs
- Subprogram: Statutory Children's Special Allowance payments
Description: 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 and universal child care benefit payments. Children's special allowance payments are governed by the Children's Special Allowance Act which provides that this allowance be paid out of the Consolidated Revenue Fund.
Results achieved: Monthly payments were made to 242 agencies and institutions on behalf of 53,265 children. Payments were issued on schedule, no delays were reported.
Comments on variances: N/A
Audits completed or planned: N/A
Evaluations completed or planned: N/A
Engagement of applicants and recipients: N/A
| Type of Transfer Payment | 2012-13 Actual Spending | 2013-14 Actual Spending |
2014-15 Planned Spending | 2014-15 Total Authorities |
2014-15 Actual Spending |
Variance (2014-15 Planned minus Actual) |
|---|---|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 | 0 | 0 |
| Total contributions | 0 | 0 | 0 | 0 | 0 | 0 |
| Total other transfer payments1 | 238,006,700 | 235,403,434 | 246,000,000 | 214,761,199 | 214,761,199 | 31,238,801 |
| Total transfer payments | 238,006,700 | 235,403,434 | 246,000,000 | 214,761,199 | 214,761,199 | 31,238,801 |
Table Note
1. 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
1. Responsibility for children's special allowance payments was transferred from Human Resources Development Canada effective August 28, 1995 (P.C. Order 1995-342).