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

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

Non-Respendable Non-Tax Revenue
(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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