2015-16 Departmental Performance Report

Details on Transfer Payment Programs of $5 Million or More

Two transfer payment programs with payments in excess of $5 million were administered by the Canada Revenue Agency in 2015-2016. These are:

Children's Special Allowance Payments (Statutory)

Start date: August 28, 1995Footnote 1

End date: Ongoing

Fiscal year for terms and conditions: 2015-2016

Strategic Outcome: Eligible families and individuals receive timely and accurate benefit payments.

Link to the organization's program:

Description: Tax-free monthly payments made to agencies and institutions who 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 and are governed by the Children's Special Allowances Act, which provides that this allowance be paid out of the Consolidated Revenue Fund.

Results achieved: Monthly payments were made to 243 agencies and institutions on behalf of 53,642 children. Payments were issued on schedule, no delays were reported.

Comments on variances: Not applicable

Audits completed or planned: Not applicable

Evaluations completed or planned: Not applicable

Engagement of applicants and recipients: Not applicable

Performance information (dollars)
Type of Transfer Payment 2013-14
Actual Spending
2014-15
Actual Spending
2015-16
Planned Spending
2015-16
Total Authorities
2015-16
Actual Spending
Variance
(2015-16 Planned minus Actual)
Total grants 0 0 0 0 0 0
Total contributions 0 0 0 0 0 0
Total other types of transfer paymentsFootnote 2 235,403,434 214,761,199 237,000,000 309,173,282 309,173,282 (72,173,282)
Total program 235,403,434 214,761,199  237,000,000 309,173,282 309,173,282 (72,173,282)

Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)

Start date: October 12, 2006

End date: October 12, 2015

Fiscal year for terms and conditions: 2015-2016

Strategic Outcome: Taxpayers meet their obligations and Canada's revenue base is protected.

Link to the organization's program:

Description: The export charge, to be levied by Canada on exports of softwood lumber products to the United States, is collected and administered by the Canada Revenue Agency with support from Foreign Affairs, Trade and Development Canada. Under the Softwood Lumber Products Export Charge Act, 2006, the CRA is responsible for making statutory disbursements to the provinces of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006. These disbursements are reduced by several factors: refunds paid to the industry, costs for the administration and implementation of the Agreement and the Act as well as the costs incurred for certain litigation resulting from the Agreement or Act. The Act applies to the following regions: British Columbia Interior, British Columbia Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.

Results achieved: Disbursements will continue on a quarterly basis until the termination of the Agreement, unless lumber market prices increase to the point where no export charge is applicable for that period.

Comments on variances: The Softwood Lumber Agreement expired on October 12, 2015. While export charges were collected up to the expiry of the Agreement, the Government of Canada continued to accumulate costs for the entire 2015-2016 year. To ensure that all Government of Canada costs could be offset against collected export charge revenue, a portion of the export charge rate collected was not disbursed. A final reconciliation and disbursement of export charge revenue will be done in 2016-2017.

Audits completed or planned: Not applicable

Evaluations completed or planned: January 2011

Engagement of applicants and recipients: Not applicable

Performance information (dollars)
Type of Transfer Payment  2013-14 Actual Spending 2014-15 Actual Spending 2015-16 Planned Spending 2015-16 Total Authorities 2015-16 Actual Spending Variance (2015-16 Planned minus Actual)
Total grants - - - - - -
Total contributions - - - - - -
Total other types of transfer paymentsFootnote 1 42,344,675 (15,118,882) 0 121,481,095 121,481,095 (121,481,095)
Total program 42,344,675 (15,118,882) 0 121,481,095 121,481,095 (121,481,095)

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