2015-16 Departmental Performance Report

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Section 2 Organizational Overview

Actual Expenditures

Budgetary Performance Summary

CRA spending trend (dollars)

Over the period 2013-2014 to 2018-2019, the CRA's appropriations show a decline. Funding received to implement and administer various measures announced in the federal budgets, for the upgrade of the individual income tax processing system, for various wage settlements, as well as for increases in the CRA's Statutory Authorities for children's special allowance payments was more than offset by decreases due to the following:

• the implementation of initiatives to improve efficiency;
• Statutory Authorities for disbursements to the provinces under the Softwood Lumber Products Export Charge Act, 2006 and the rates of the contributions to employee benefit plans;
• funding for the implementation of the Harmonized Sales Tax, the Affordable Living Tax Credit for Nova Scotia, and the administration of the Softwood Lumber Agreement;
• other miscellaneous items such as Government advertising programs, adjustment to funding previously transferred to Shared Services Canada, and the transfer of CRA training programs to the Canada School of Public Service.

The following table details the additional authorities approved for the CRA after the Main Estimates were tabled in Parliament and reconciles with the total authorities shown on page 22.     

Expenditures by vote

For information on the CRA's organizational voted and statutory expenditures, see the Public Accounts of Canada 2016^v.

Alignment of spending with the Whole–of–Government Framework

Financial Statements and Financial Statements Highlights

Financial Statements

For more information on the Financial Statements and Statement of Management Responsibility Including Internal Control Over Financial Reporting, see pages 100 to 167.

Financial Statements Highlights

Condensed Statement of Operations (unaudited)

The CRA's 2015-2016 net cost of operations before government funding and transfers amounted to $4,049.4 million, a decrease of $77.5 million from the $4,126.9 million net cost of operations before government funding and transfers in 2014-2015.

Personnel expenses (salaries, other allowances and benefits) represent 74% of total expenses and are the CRA's primary costs. The remaining 26% of expenses are comprised of other costs such as accommodation and information technology related expenses.

Personnel costs have remained fairly stable in 2015-2016, decreasing by 1%. The decrease in employee severance benefit expenses was the main contributor to the overall decrease in personnel costs.

Non-personnel expenses have decreased by $25.9 million or 2% in 2015-2016. This variance mainly results from a reduction in occupied office space following the implementation of the Government-wide strategy to support the Clerk of the Privy Council's commitment to workplace renewal.

Non-tax revenues slightly increased in 2015-2016 mostly as a result of increased workloads for the administration of the Canada Pension Plan and the Employment Insurance Act.

Condensed Statement of Financial Position (unaudited)

Liabilities have increased by $34.4M mainly as a result of increased salary accruals in 2015-2016. This was offset in part by a decrease in the accounts payable considering the amount payable to Treasury Board Secretariat (TBS) in 2014-2015 for the CRA's employee benefit plan.

Non-financial assets are comprised of 97% tangible capital assets. The CRA managed a capital budget of $128.7 million for the year 2015-2016 ($123.4 million for 2014-2015), of which a total of $49.9 million ($47.1 million for 2014-2015) remains available for use in future years in accordance with the CRA's multi-year resource management strategy.

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