2015-16 Departmental Performance Report
Sources of Respendable Non-Tax Revenue and Non-Respendable Non-Tax Revenue
By virtue of its mandate, the CRA is responsible for collecting tax revenue as described earlier in the Audited Financial Statements – Administered Activities. The CRA also collects non-tax revenues which 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 dollars) | 2013-14 Actual Revenues | 2014-15 Actual Revenues | 2015-16 Main Estimates |
2015-16 Total Authorities | 2015-16 Planned Revenues | 2015-16 Actual Revenues |
|---|---|---|---|---|---|---|
| Taxpayer and Business Assistance | 55,473,042 | 52,885,864 | 54,463,790 | 54,100,627 | 54,463,790 | 54,100,627 |
| Assessment of Returns and Payment Processing | 53,619,901 | 50,121,610 | 51,305,815 | 50,571,417 | 51,305,815 | 50,571,417 |
| Benefit Programs | 26,152,132 | 23,427,964 | 25,958,537 | 21,732,475 | 25,958,537 | 21,732,475 |
| Reporting Compliance | 20,604,262 | 24,859,190 | 27,851,514 | 27,840,752 | 27,851,514 | 27,840,752 |
| Collections and Returns Compliance | 174,806,536 | 167,736,604 | 170,251,399 | 171,352,592 | 170,251,399 | 171,352,592 |
| Appeals | 17,839,392 | 16,603,281 | 18,182,599 | 17,475,215 | 18,182,599 | 17,475,215 |
| Internal Services | 146,308,015 | 146,167,995 | 140,943,207 | 148,455,434 | 140,943,207 | 148,455,434 |
| Taxpayers' Ombudsman | - | 61 | - | - | - | - |
| Total | 494,803,280 | 481,802,569 | 488,956,861 | 491,528,512 | 488,956,861 | 491,528,512 |
| Respendable non-tax revenue under section 60 of the Canada Revenue Agency Act (cash receipts) | ||||||
| Refund of previous year's expenditures | 887,000 | 1,038,478 | 461,069 | 2,158,431 | 461,069 | 2,158,431 |
| Advance income tax ruling feesFootnote 1 | 1,600,000 | 1,648,979 | 2,000,000 | 2,008,922 | 2,000,000 | 2,008,922 |
| Advance pricing agreement | 282,000 | 105,450 | 418,761 | (9,790) | 418,761 | (9,790) |
| Other services of a regulatory nature | 75,000 | 99,797 | 70,223 | 98,994 | 70,223 | 98,994 |
| Administration of provincial programsFootnote 2 | 117,616,089 | 121,956,400 | 132,771,415 | 126,070,626 | 132,771,415 | 126,070,626 |
| Other services of a non-regulatory nature | 287,000 | 402,837 | 292,055 | 299,731 | 292,055 | 299,731 |
| Sales of goods and information products | 187,000 | 209,000 | 190,000 | 208,000 | 190,000 | 208,000 |
| Other fees and charges | 820,000 | 1,081,373 | 741,634 | 347,199 | 741,634 | 347,199 |
| Services to other government departmentsFootnote 3 | 56,329,000 | 54,687,708 | 49,095,303 | 53,636,535 | 49,095,303 | 53,636,535 |
| Sub-total | 178,083,089 | 181,230,022 | 186,040,460 | 184,818,648 | 186,040,460 | 184,818,648 |
| Less: Amounts recovered on behalf of other government departmentsFootnote 4 | 14,067,358 | 15,144,733 | 16,574,205 | 15,786,071 | 16,574,205 | 15,786,071 |
| Total respendable non-tax revenue under section 60 of the Canada Revenue Agency Act (cash receipts) | 164,015,731 | 166,085,289 | 169,466,255 | 169,032,577 | 169,466,255 | 169,032,577 |
| Proceeds from the disposal of surplus Crown assets | 222,344 | 173,717 | - | 91,666 | - | 91,666 |
| Revenues credited to Vote 1 | ||||||
| Canada Pension Plan administration work | 147,771,284 | 141,224,341 | 143,208,576 | 143,208,576 | 143,208,576 | 143,208,576 |
| Employment Insurance administration work | 182,793,921 | 174,319,222 | 176,282,030 | 179,195,693 | 176,282,030 | 179,195,693 |
| Total Revenues credited to Vote 1 | 330,565,205 | 315,543,563 | 319,490,606 | 322,404,269 | 319,490,606 | 322,404,269 |
| Total Respendable Non-Tax Revenue | 494,803,280 | 481,802,569 | 488,956,861 | 491,528,512 | 488,956,861 | 491,528,512 |
Non-Respendable Non-Tax RevenueFootnote 5
| (in dollars) | 2013-14 Actual Revenues | 2014-15 Actual Revenues | 2015-16 Planned Revenues | 2015-16 Actual Revenues |
|---|---|---|---|---|
| Taxpayer and Business Assistance | 8,471,027 | 8,594,123 | 11,017,061 | 8,682,517 |
| Assessment of Returns and Payment Processing | 6,361,850 | 7,107,915 | 9,540,441 | 6,409,662 |
| Benefit Programs | 1,818,964 | 1,828,915 | 427,376 | 1,663,390 |
| Reporting Compliance | 3,314,891 | 3,413,539 | 2,868,398 | 3,889,173 |
| Collections and Returns Compliance | 26,714,765 | 27,226,330 | 27,410,743 | 28,657,994 |
| Appeals | 3,090,775 | 2,897,341 | 2,287,125 | 6,170,430 |
| Internal Services | 13,233,266 | 13,625,869 | 12,960,224 | 14,069,981 |
| Taxpayers' Ombudsman | - | - | - | - |
| Total Non-Respendable Non-Tax Revenue | 63,005,538 | 64,694,032 | 66,511,368 | 69,543,147 |
| 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 | 61,833,580 | 63,924,544 | 66,031,104 | 65,653,279 |
| Miscellaneous | 1,171,958 | 769,488 | 480,264 | 3,889,868 |
| Total Non-Respendable Non-Tax Revenue | 63,005,538 | 64,694,032 | 66,511,368 | 69,543,147 |
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