2015-16 Departmental Performance Report

Supporting Information on Lower-Level Programs

Taxpayer and Business Assistance

Budgetary Financial Resources (dollars) and Human Resources (FTEs)
Subprogram Dollars/FTEs 2015-16
PlannedFootnote 1
2015-16 ActualFootnote 2 2015-16 Difference (planned minus actual)
Taxpayer Services – Enquiries and Information Products
The Taxpayer Services – Enquiries and Information Products subprogram provides taxpayers with the accurate and timely information they need to comply with Canada's tax laws on our website, in response to enquiries, and in print products.

Dollars

FTEsFootnote 4

 150,091,815

2,112

169,463,615

2,480

(19,371,800)Footnote 3

(368)Footnote 5

Registered Plans
The Registered Plans subprogram registers, audits, and approves contributions to deferred income and savings plans to ensure they meet the provisions of the Income Tax Act. We provide information on registered plans on our website and in response to enquiries. 

Dollars

FTEs

16,311,026

175

15,802,873

148

508,153

27Footnote 6

Charities – Public Safety and Anti-Terrorism
The Charities – Public Safety and Anti-Terrorism subprogram screens charities' applications prior to registration and monitors registered charities for risks of terrorist involvement. 

Dollars

FTEs

4,632,506

41

4,910,686

42

(278,180)

(1)

Policy, Rulings, and Interpretations
The Policy, Rulings, and Interpretations subprogram provides taxpayers, registrants, and tax intermediaries with binding rulings and non-binding interpretations of the Acts administered by the CRA (including the Canada Pension Plan and Employment Insurance Act). By doing so, we give taxpayers early certainty by explaining how legislation applies to specific situations. We work closely with the Department of Finance in developing legislative policy and providing legislative policy and administrative services to other Canadian government organizations. 
 

Dollars

FTEsFootnote 4

79,316,031

1,115

201,285,343

990

(121,969,312)Footnote 7

125

Charities
The Charities subprogram registers charities, Canadian amateur athletic associations, and national arts service organizations. We provide information and technical guidance to help them comply with tax laws and we conduct examinations and audits to enforce compliance. 

Dollars

FTEs

29,830,283

337

26,976,141

264

 2,854,142

73Footnote 8

Performance Results

Subprogram: Taxpayer Services – Enquiries and Information Products
Expected Result Performance Indicator Target  Actual Result
Individual taxpayers have access to timely and accurate responses to their tax enquiries Percentage of individual callers who succeed in reaching the CRA telephone service (peak season) 85% 85.6%
Individual taxpayers have access to timely and accurate responses to their tax enquiries Percentage of individual callers who succeed in reaching the CRA telephone service (non-peak season)  80% 78.2%
Individual taxpayers have access to timely and accurate responses to their tax enquiries Percentage of accurately updated internal reference materials for taxpayer services agents (individual)  100% 100%
Businesses have access to timely and accurate responses to their tax enquiries Percentage of business callers who succeed in reaching the CRA telephone service 85% 86.3%
Businesses have access to timely and accurate responses to their tax enquiries Percentage of accurately updated internal reference materials for taxpayer services agents (business)  100% 100%
Subprogram: Registered Plans
Expected Result Performance Indicator Target Actual Result
Registered plan administrators and their agents receive timely service in response to applications  Percentage of registered plan applications reviewed within the established timeframes (180 days) 85% 87%
Non-compliance by registered plan administrators and their agents with legislation and regulations pertaining to registered plans is detected and addressed  Percentage of registered plan audits completed compared to planned 100% 99%
Subprogram: Charities – Public Safety and Anti-Terrorism
Expected Result Performance Indicator Target Actual Result
N/A  N/A  N/A N/A
Subprogram: Policy, Rulings, and Interpretations
Expected Result Performance Indicator Target Actual Result
Taxpayers and businesses receive timely rulings and interpretations under the Income Tax Act, Excise Tax Act, and various other federal legislation Advance income tax rulings issued within 90 business days  85% 87%
Taxpayers and businesses receive timely rulings and interpretations under the Income Tax Act, Excise Tax Act, and various other federal legislation Technical interpretations issued within 90 business days 85% 87%
Taxpayers and businesses receive timely rulings and interpretations under the Income Tax Act, Excise Tax Act, and various other federal legislation GST/HST rulings and interpretations – respond to written requests within 45 business days of receipt by CRA (this excludes highly technical and precedent-or policy-setting rulings and interpretations) 80% 74%Footnote 9
Non-compliance with the Excise Act and the Excise Act, 2001 with respect to dutiable products is detected and addressed  Percentage of excise regulatory reviews and excise compliance activities completed compared to planned 100% 101%
Subprogram: Charities
Expected Result Performance Indicator Target Actual Result
Registered charities and applicants for charitable status receive timely service Percentage of charities calls in agent queue responded to within two minutes 80% 76.8%Footnote 10
Registered charities and applicants for charitable status receive timely service Percentage of charitable registration applications that are reviewed and responded to within established timeframes (2 months for simple and 6 months for regular applications) 80% 87%
Charities' non-compliance with legislation and regulations is detected and addressed Percentage of charities that are known to be participating in gifting tax shelters that are audited 100% 100%
Charities' non-compliance with legislation and regulations is detected and addressed Percentage of charities that file their annual information return on time 80% 89%

Assessment of Returns and Payment Processing

Budgetary Financial Resources (dollars) and Human Resources (FTEs)
Subprogram Dollars/FTEs 2015-16
PlannedFootnote 1
2015-16
ActualFootnote 2
2015-16
Difference
(planned minus actual)
Individual Returns and Payment Processing
The Individual Returns and Payment Processing subprogram helps individuals to voluntarily comply with Canada's tax laws by processing their information and payments as quickly and accurately as possible. We assess and validate the information they provide and inform them of the results of their assessment or reassessment. 

Dollars

FTEsFootnote 4

320,303,789

4,344

319,781,309

4,117

522,480

227

Business Returns and Payment Processing
The Business Returns and Payment Processing subprogram helps businesses to voluntarily comply with Canada's tax laws by processing their information and payments as quickly and accurately as possible. We assess and validate the information they provide and inform them of the results of their assessment or reassessment. We register businesses for a business number and administer T2, GST/HST, excise and other levies programs.

Dollars

FTEsFootnote 4

294,286,541

2,071

286,596,318

1,850

7,690,223

221Footnote 8

Performance Results

Subprogram: Individual Returns and Payment Processing
Expected Result Performance Indicator Target Actual Result
Individual taxfilers receive timely and accurate assessment notices Percentage of service standards targets that are met relating to T1 individual and T3 trust returns activities 100% 100%
Individual taxfilers receive timely and accurate assessment notices Percentage of individual (T1) returns processed accurately 98% 98.8%
Individual taxfilers receive timely and accurate assessment notices Percentage of Individual (T1) returns received on time processed by mid-June 98% 99.3%
Individuals file electronically Individual (T1) electronic filing rates (Tax filing season) 84% 84%
Validation activities detect and address non-compliance by individuals with the reporting requirements of the Acts (Validation is defined as individual (T1) Processing Review and Matching activities) Percentage of planned validation reviews of individual returns (T1) completed 100% 102%
Validation activities detect and address non-compliance by individuals with the reporting requirements of the Acts (Validation is defined as individual (T1) Processing Review and Matching activities) Ratio of average dollar value assessed for targeted vs. random reviews
 
Minimum ratio of 2:1 2.91:1
Subprogram: Business Returns and Payment Processing
Expected Result Performance Indicator Target Actual Result
Business taxfilers receive timely and accurate assessment notices and payment processing Percentage of service standards targets that are met relating to business taxfilers (T2, GST/HST, excise and other levies) activities 100% 100%
Business taxfilers receive timely and accurate assessment notices and payment processing Percentage of T2 returns processed accurately 98% 99.3%
Corporations file electronically Corporation (T2) electronic filing rates (Fiscal year)   85% 88%
Payments to the Receiver General that are processed on time Percentage of payments to the Receiver General are deposited within 24 hours of receipt 96%  98.8%

Benefit Programs

Budgetary Financial Resources (dollars) and Human Resources (FTEs)
Subprogram     Dollars/FTEs 2015-16 PlannedFootnote 1 2015-16 ActualFootnote 2 2015-16 Difference (planned minus actual)
Statutory Children's Special Allowance Payments
The Statutory Children's Special Allowance Payments subprogram provides payments to federal and provincial agencies and institutions that care for children. We ensure that all funding flows through to recipients and no administrative expenditures are deducted.

Dollars

FTEs

237,000,000

-

309,173,282

-

(72,173,282)Footnote 11

-

Benefit Enquiries
The Benefit Enquiries subprogram offers benefit recipients timely and accessible information on their entitlements and obligations through our call centres.

Dollars

FTEs

33,700,125

483

32,348,172

316

1,351,953

167Footnote 12

Benefit Programs Administration
The Benefit Programs Administration subprogram delivers a range of ongoing benefits and one-time payment programs that support the economic and social well-being of Canadians. Through processing and validation activities it ensures the right benefit payment is made to the right individual at the right time. 

Dollars

FTEsFootnote 4 

104,517,515

1,025

107,878,798

971

 (3,361,283)

54

Performance Results

Subprogram: Statutory Children's Special Allowance Payments
Expected Result Performance Indicator Target Actual Result
N/A N/A N/A  N/A
Subprogram: Benefit Enquiries
Expected Result Performance Indicator Target Actual Result
Benefit recipients have access to timely and accurate responses to their telephone enquiries Percentage of Canada Child Tax Benefit callers who succeed in reaching the CRA telephone service 80%  83.6%
Benefit recipients have access to timely and accurate responses to their telephone enquiries Percentage of GST/HST credit callers who succeed in reaching the CRA telephone service 80% 79.8%
Benefit recipients have access to timely and accurate responses to their telephone enquiries Percentage of accurately updated internal reference materials for benefit services agents 100% 100%
Subprogram: Benefit Programs Administration 
Expected Result Performance Indicator Target Actual Result
Benefit and credit eligibility determination and payment processing are timely and accurate Percentage of service standards targets that are met relating to benefit and credit application/maintenance 100% 100%
Benefit and credit eligibility determination and payment processing are timely and accurate Percentage of Canada Child Tax Benefit accounts targeted under validation programs that were adjusted (validation and control) 50% 64.4%
Benefit and credit eligibility determination and payment processing are timely and accurate Percentage of respondents satisfied with benefit application processing time 75%  N/AFootnote 13
Benefit and credit payments are received through direct deposit Percentage of benefit and credit payments that are issued by direct deposit 74% 78.5%

Reporting Compliance

Budgetary Financial Resources (dollars) and Human Resources (FTEs)
Subprogram Dollars/FTEs 2015-16 PlannedFootnote 1 2015-16 ActualFootnote 2 2015-16 Difference (planned minus actual)
International and Large Business
The International and Large Business subprogram helps to ensure that Canada receives its share of taxes from international and large corporations with complex financial transactions. It enforces compliance with Canada's tax legislation by encouraging, assisting, and verifying compliance by large corporate tax filers. This is done through taxpayer consultations, education, legislative reviews, and enforcement measures. 

Dollars

FTEs
 

287,499,724

2,333

301,703,877

2,319
 

(14,204,153)Footnote 14

14

Small and Medium Enterprises
The Small and Medium Enterprises subprogram enforces compliance of Canada's tax legislation by the small and medium businesses and non-resident taxpayers. It supports compliance through taxpayer consultations, education, and partnerships with stakeholders. The program uses risk management principles to apply a balanced approach to audit enforcement activities including associated client assistance, service and quality audits. 

Dollars

FTEs
 

590,150,971

6,068

620,929,337

6,148
 

(30,778,366)Footnote 15

(80)

Scientific Research and Experimental Development
The Scientific Research and Experimental Development subprogram provides tax assistance and investment tax credits to Canadian businesses as an incentive to conduct qualifying industrial research and development activities in Canada. It ensures that all claims are in accordance with the legislative requirements, tax laws, policies and procedures. It also ensures that the applicants are provided with information and timely services they need to access investment tax credits, and that the tax credits or cash refunds are delivered in a timely, consistent and predictable manner. 

Dollars

FTEs

85,356,423

731

80,189,368

682

5,167,055

49

Criminal Investigations Program
The Criminal Investigations Program enforces the Acts administered by the CRA by detecting and addressing tax evasion and fraud. We conduct investigations into suspected significant cases of fraudulent non-compliance and will recommend such cases for prosecution. To enhance public awareness and encourage voluntary compliance, we also publicize the results of court convictions. 

Dollars

FTEs
 

77,130,430

599

68,714,453

545
 

8,415,977Footnote 16

54

Voluntary Disclosures Program
The Voluntary Disclosures Program encourages and processes voluntary disclosures by taxpayers and/or their representatives wishing to correct inaccurate or incomplete information. 

Dollars    

FTEs

5,055,701

76

 5,119,730

72

 (64,029)

4

Performance Results

Performance Results
Subprogram   Expected Result Performance Indicator Target Actual Result
International and Large Business  Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment on the largest and most complex tax filers  Change rate for ILB Audits (percentage of risk-assessed audit activities that result in detection of non-compliance) 75% 75%
Small and Medium Enterprises Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment on the individuals, small and medium businesses and non-residents  Change rate for SME audits – income tax (percentage of risk-assessed audit activities that result in detecting non–compliance) 75% 79%
Scientific Research and Experimental Development  Eligible claimants receive timely Scientific Research and Experimental Development (SR&ED) tax incentives  Percentage of service standards targets that are met relating to SR&ED 100% 100%
Scientific Research and Experimental Development  Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment on SR&ED claimants  Change rate for SR&ED audits (percentage of risk-assessed audit activities that result in detecting non-compliance) 75% 77%
Criminal Investigations Program  Suspected cases of evasion or fraud are detected and addressed through referrals to Public Prosecution Service of Canada (PPSC)  Percentage of files accepted by PPSC that result in a conviction 80% 76%Footnote 17
Voluntary Disclosures Program  Timely and effective processing of voluntary disclosure submissions  Percentage of files completed compared to intake 80% 100.3%

Collections and Returns Compliance 

Budgetary Financial Resources (dollars) and Human Resources (FTEs)
Subprogram Dollars/FTEs 2015-16 PlannedFootnote 1 2015-16 ActualFootnote 2 2015-16 Difference (planned minus actual)
Trust Accounts – Compliance
The Trust Accounts – Compliance subprogram enforces registration, withholding, remitting, reporting, and filing obligations for payroll deductions, GST/HST, other levies, and non-resident taxes. In order to protect the revenues that governments need for programs and services, we encourage individuals, businesses and trusts to register as required and file on time. We also provide education on legal tax obligations and assistance with filing and paying amounts due.

Dollars

FTEsFootnote 4
 

83,756,946

1,922

96,100,352

2,078

 (12,343,406)Footnote 18

(156)

Non-Filer – Compliance
The Non-Filer – Compliance subprogram identifies filing non-compliance through reviews. We encourage individuals, businesses, and trusts to file on time, educate them on their tax obligations, and assist them with their filing obligations.

Dollars

FTEsFootnote 4
 

66,666,041

932

78,021,093

976

(11,355,052)Footnote 19

(44)

Collections – Tax and Government Programs
The Collections – Tax and Government Programs collect tax debts on behalf of the federal, provincial and territorial governments, and other government departments and agencies. We also collect non-tax debts including social program overpayments and defaulted Canada Student Loan debt on behalf of various government programs which have transferred collection responsibilities to the CRA.

Dollars

FTEsFootnote 4

319,030,208

4,784

321,220,810

4,599

 (2,190,602)

185

Performance Results

Subprogram: Trust Accounts – Compliance
Expected Result Performance Indicator Target Actual Result
Ensure compliance with filing, remitting and GST/HST registration requirements Percentage of GST/HST, Payroll Deductions and Non-Resident Withholding dollars assessed compared to forecast 100%  113.6%
Ensure compliance with filing, remitting and GST/HST registration requirements Percentage of GST/HST, Payroll Deductions and Non-Resident Withholding cases resolved and accounts registered compared to forecast 100% 108%
Ensure compliance with filing, remitting and GST/HST registration requirements Percentage of GST/HST, Payroll Deductions and Non-Resident Withholding supporting activities completed compared to forecast 100% 101.8%
Subprogram: Non-Filer – Compliance 
Expected Result Performance Indicator Target Actual Result
Ensure compliance of individuals, corporations, and trusts with reporting and filing requirements Percentage of non-filer dollars assessed for individuals, trusts and corporations compared to forecast 100% 114%
Ensure compliance of individuals, corporations, and trusts with reporting and filing requirements Percentage of non-filer returns assessed for individuals, trusts, and corporations compared to forecast 100% 103.9%
Ensure compliance of individuals, corporations, and trusts with reporting and filing requirements Percentage of supporting non-filer compliance activities for individuals, trusts, and corporations compared to forecast 100% 139.2%
Subprogram: Collections – Tax and Government Programs
Expected Result Performance Indicator Target Actual Result
The tax debt portfolio is managed for the federal, provincial and territorial governments Percentage of tax collections inventory (tax services office) aged > 5 years old 18% 13.7%
The tax debt portfolio is managed for the federal, provincial and territorial governments Percentage of unpaid assessments > 8 years old (by tax year) for personal, corporate and GST/HST accounts 5% 3.2%
The tax debt portfolio is managed for the federal, provincial and territorial governments Percentage of unpaid assessments > 5 years old (by tax year) for payroll tax accounts 10% 10.9%
Debts are collected and resolved for the federal, provincial and territorial governments on a timely basis and within targeted levels  Percentage of the dollar value of debt resolved compared to intake 90% 96.7%
Debts are collected and resolved for the federal, provincial and territorial governments on a timely basis and within targeted levels Percentage of collections inventory under one year compared to annual gross revenues 4% 3.4%

Appeals

Budgetary Financial Resources (dollars) and Human Resources (FTEs)
Subprogram Dollars/FTEs 2015-16 PlannedFootnote 1 2015-16 ActualFootnote 2 2015-16 Difference (planned minus actual)
Income Tax Objections, Determinations, and Appeals to the Courts
The Income Tax Objections, Determinations, and Appeals to the Courts subprogram provides a timely, impartial, and consistent dispute resolution process for taxpayers who disagree with the CRA decisions relating to assessments or determinations made under the Income Tax Act. This program also assists the Department of Justice in handling appeals to the courts.

Dollars

FTEs
 

131,613,741

1,021

132,699,333

997

(1,085,592)

24

Commodity Taxes Objections, Determinations, and Appeals to the Courts
The Commodity Taxes Objections, Determinations, and Appeals to the Courts subprogram provides a timely, impartial, and consistent dispute resolution process for taxpayers who disagree with the CRA decisions relating to assessments or determinations made under the Excise and Excise Tax Acts. This program also assists the Department of Justice in handling appeals to the courts.

Dollars

FTEs
 

17,572,765

193

16,453,365

171

1,119,400

22Footnote 6

Canada Pension Plan/Employment Insurance Appeals to the Minister, and Appeals to the Courts
The Canada Pension Plan/Employment Insurance Appeals to the Minister, and Appeals to the Courts subprogram provides a timely, impartial, and consistent dispute resolution process for taxpayers who disagree with the CRA decisions relating to assessments or rulings made under the Canada Pension Plan and the Employment Insurance Act. This program also assists the Department of Justice in handling appeals to the courts.

DollarsFootnote 20

FTEsFootnote 4

3,883,570

176

83,208

117

3,800,362Footnote 21

59Footnote 21

Service Complaints
The Service Complaints subprogram provides taxpayers with a complaint resolution process to address dissatisfaction with the service, quality, or timeliness of the CRA's work, and complaints related to the Taxpayer Bill of Rights. 

Dollars

FTEsFootnote 4

7,957,575

96

7,666,509

93

291,066

3

Taxpayer Relief
The Taxpayer Relief subprogram administers the process under which the Minister of National Revenue may, per legislative provisions, grant relief from penalties and interest to taxpayers who are unable meet their tax obligations due to personal misfortune or circumstances beyond their control. 

Dollars

FTEsFootnote 4

18,631,011

210 

24,312,062

293

(5,681,051)Footnote 22

(83)Footnote 22

Performance Results

Subprogram: Income Tax Objections, Determinations, and Appeals to the Courts
Expected Result Performance Indicator  Target Actual Result
Taxpayers receive an objective and timely review of contested decisions made under the Income Tax Act Percentage of decisions on objections filed under the Income Tax Act completed within established timeframes 85% 63.9%Footnote 23,Footnote 24
Taxpayers receive an objective and timely review of contested decisions made under the Income Tax Act Percentage of decisions on objections filed under the Income Tax Act determined to meet or exceed consistency standards 90% 98%
Taxpayers receive an objective and timely review of contested decisions made under the Income Tax Act Percentage of decisions on objections filed under the Income Tax Act determined to be objective that meets or exceeds target  95% 99.7%
Subprogram: Commodity Taxes Objections, Determinations, and Appeals to the Courts
Expected Result Performance Indicator  Target Actual Result
Taxpayers receive a timely review of contested decisions made under the Excise and Excise Tax Acts Percentage of decisions on objections filed under the Excise and Excise Tax Acts completed within established timeframes 85% 73.7%Footnote 23,Footnote 24
Taxpayers receive a timely review of contested decisions made under the Excise and Excise Tax Acts Percentage of decisions on objections filed under the Excise and Excise Tax Acts determined to meet or exceed consistency standards 90% 95.6%
Taxpayers receive an objective review of contested decisions made under the Excise and Excise Tax Acts Percentage of decisions on objections filed under the Excise and Excise Tax Acts determined to be objective that meets or exceeds target 95% 99.5%
Subprogram: Canada Pension Plan/Employment Insurance Appeals to the Minister,
and Appeals to the Courts
Expected Result  Performance Indicator  Target Actual Result
Taxpayers receive a timely review of contested decisions made under the Canada Pension Plan or Employment Insurance Act Percentage of reviews of appeals to the Minister filed under the Canada Pension Plan or Employment Insurance Act completed within established timeframes 85% 68.8%Footnote 25
Taxpayers receive an accurate review of contested decisions made under the Canada Pension Plan or Employment Insurance Act Percentage of decisions regarding CPP/EI appeals to the Minister determined to meet or exceed accuracy standards 90% 100%
Taxpayers receive an objective review of contested decisions made under the Canada Pension Plan or Employment Insurance Act Percentage of decisions of CPP/EI appeals to the Minister determined to be objective 95% 100%
Subprogram: Service Complaints
Expected Result  Performance Indicator  Target Actual Result
Taxpayers are issued timely acknowledgements to their service complaints  Percentage of service complaints acknowledged within two business days 80% 98.5%
Taxpayers receive timely resolutions to their service complaints Percentage of taxpayers service complaints resolved within 30 business days 80% 91.8%
Subprogram: Taxpayer Relief
Expected Result  Performance Indicator  Target Actual Result
Taxpayers receive a consistent response to requests for interest or penalty relief or both 

Percentage of decisions on taxpayer relief requests determined to meet or exceed consistency standards

85% 99.9%
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