departmental performance report 2012-13
Supplementary information tables
Details on transfer payment programs
Two transfer payment programs with payments in excess of $5 million were administered by the Canada Revenue Agency in 2012-2013. These are:
- Children's Special Allowance Payments (Statutory); and
- Disbursements to the Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)
Children's Special Allowance Payments (Statutory)
Start Date: August 28, 1995 (Footnote 1)
End Date: Ongoing
Description of Transfer Payment Program: 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 payments. Children's Special Allowance payments are governed by the Children's Special Allowance Act which provides that this allowance be paid out of the Consolidated Revenue Fund.
Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments
Results Achieved: Monthly payments were made to 260 agencies and foster parents on behalf of 55,561 children. Payments were issued on schedule, no delays were reported.
Program: Benefit Programs
| (in thousands of dollars) | 2010-2011 | 2011-2012 | 2012-2013 | 2012-2013 | 2012-2013 | 2012-2013 |
|---|---|---|---|---|---|---|
| Actual Spending | Actual Spending | Planned Spending | Total Authorities | Actual Spending | Variance(s) Planned/Actual | |
| Total Grants | ||||||
| Total Contributions | ||||||
| Total Other Transfer Payments (Footnote 2) | 222,438 | 223,546 | 233,000 | 238,007 | 238,007 | (5,007) |
| Total | 222,438 | 223,546 | 233,000 | 238,007 | 238,007 | (5,007) |
Footnote 1: Responsibility for Children's Special Allowance Statutory Vote payment was transferred effective August 28, 1995 from Human Resources and Social Development Canada (P.C. Order 1995-342).
Footnote 2: Other Transfer Payments are transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.
Comments on variances: N/A
Audits completed or planned:
Evaluations completed or planned: N/A
Engagement of applicants and recipients: N/A
Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)
Start Date: October 12, 2006
End Date: October 12, 2015
Description of Transfer Payment Program: 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 the Department of Foreign Affairs and 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.
Strategic Outcome: Taxpayers meet their obligations and Canada's revenue base is protected
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.
Program: Taxpayer and Business Assistance
| (in thousands of dollars) | 2010-2011 | 2011-2012 | 2012-2013 | 2012-2013 | 2012-2013 | 2012-2013 |
|---|---|---|---|---|---|---|
| Actual Spending | Actual Spending | Planned Spending | Total Authorities | Actual Spending | Variance(s) Planned/Actual | |
| Total Grants | - | - | - | - | - | - |
| Total Contributions | - | - | - | - | - | - |
| Total Other Transfer Payments (Footnote 1) | 220,735 | 213,871 | 280,000 | 136,913 | 136,913 | 143,087 |
| Total |
220,735 | 213,871 | 280,000 | 136,913 | 136,913 | 143,087 |
Footnote 1: Other Transfer Payments are transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.
Comments on variances: N/A
Audits completed or planned: N/A
Evaluations completed or planned: N/A
Engagement of applicants and recipients: N/A
Greening government operations table for 2012-2013
Greenhouse gas emissions target
| 8.5 The federal government will take action now to reduce levels of greenhouse gas emissions from its operations to match the national target of 17% below 2005 by 2020. | |||
|---|---|---|---|
| Performance Measure | RPP | DPR | |
| Target Status | On track to exceed | On track to exceed | |
| CRA greenhouse gas (GHG) reduction target: Percentage of absolute reduction in GHG emissions by fiscal year 2020-2021, relative to fiscal year 2005-2006. | 17% | 17% | |
| GHG emissions in fiscal year 2005-2006, in kilotonnes of carbon dioxide (CO2) equivalent | 403 | 403 | |
| GHG emissions in the given fiscal year, in kilotonnes of CO2 equivalent | FY 2011-12 | 397 | 373 |
| FY 2012-13 | 395 | 324 | |
| FY 2013-14 | |||
| FY 2014-15 | |||
| FY 2015-16 | |||
| FY 2016-17 | |||
| FY 2017-18 | |||
| FY 2018-19 | |||
| FY 2019-20 | |||
| FY 2020-21 | 334 | ||
| Percent change in GHG emissions from fiscal year 2005-2006 to the end of the given fiscal year | FY 2011-12 | -1.5% | -7.4% |
| FY 2012-13 - | -2.0% | -19.6% | |
| FY 2013-14 | |||
| FY 2014-15 | |||
| FY 2015-16 | |||
| FY 2016-17 | |||
| FY 2017-18 | |||
| FY 2018-19 | |||
| FY 2019-20 | |||
| FY 2020-21 | 17% | ||
| Existence of an implementation plan to reduce GHG emissions. | Yes: completed by March 2011 | ||
| Strategies/Comments | |||
| Targeted GHG emission sources: CRA fleet vehicle emissions (approximately 82 vehicles in 2012-2013). | |||
| Emission sources excluded: Emissions from CRA facilities and emissions from other mobile equipment are excluded. | |||
| Key components of the CRA implementation plan: The CRA will implement activities to achieve this target and regularly report on progress through the CRA Sustainable Development Performance Reporting tool. The CRA will report its GHG emissions inventories using the Federal GHG Tracking Protocol - a Common Standard for Federal Operations.
- Promote sustainable business travel options (annual) |
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Key GHG emissions reduction strategies that have been implemented, including any quantified impacts on GHG emissions:
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| Anticipated or actual increase in emissions, and associated mitigation strategies: There are no anticipated increases in emissions for the CRA vehicles rather a decrease is expected as CRA has been rationalizing their fleet and reduced the number of vehicles from 90 in 2005-2006 to 85 in 2011-2012 and to 82 in 2012-2013. | |||
| Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met. In fiscal year 2012-2013, CRA has replaced seven vehicles with smaller engine vehicles. CRA also purchased two hybrids, one alternative fuel, and one regular gas vehicle that were selected with environmental and operational considerations. | |||
| Rationale for the traffic light indicator selected: The CRA achieved greater than a 17% reduction in GHG emissions from 2005-2006 levels. |
Surplus electronic and electrical equipment target
| 8.6 By March 31, 2014, each department will reuse or recycle all surplus electronic and electrical equipment (EEE) in an environmentally sound and secure manner. | |||
|---|---|---|---|
| Performance Measure | RPP | DPR | |
| Target Status | On track to exceed | On track to exceed | |
| Existence of an implementation plan for disposing of all departmentally generated EEE. (optional for RPP 2011-12) | Expected completion FY 2011-12 | Yes: Completed March 2012 | |
| Total number of CRA locations with an EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year. | FY 2011-12 | 10% | 21% |
| FY 2012-13 | 50% | 58% | |
| FY 2013-14 | |||
| Strategies/Comments | |||
| Definition of a location: A location is considered a facility that is occupied by CRA employees. | |||
| Number of CRA facilities: Approximately 145. | |||
| Key components of the EEE disposal process: The CRA will establish a national implementation plan for the disposal of all surplus EEE in 2011-2012, implement surplus EEE disposal programs in facilities annually, and establish a methodology to track and report on surplus EEE disposal by March 31, 2014. Tracking and reporting will be based on key equipment types directed to established disposal mechanisms, where feasible, at all locations that have a fully implemented EEE implementation plan. Reporting will be based on the CRA's specific disposal processes. |
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| Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will coordinate activities to achieve the target and the Sustainable Development Centre of Expertise will regularly report on progress through the CRA SD Performance Reporting Tool. The CRA's responsibility for certain surplus EEE may diminish over time as the responsibility for some targeted assets will transfer to Shared Services Canada. | |||
| Key activities/activity areas: The CRA will implement surplus EEE implementation plans in locations. The CRA SD Strategy 2011-2014 supports this target and includes an interim target of having 50% of CRA facilities with an EEE implementation plan fully implemented by March 31, 2013. The surplus EEE national implementation plan will consider the required elements outlined in the Federal SD Strategy Guideline for Target 8.6 Putting into Action an Implementation plan for the Disposal of Federal Electronic and Electrical Equipment. The CRA surplus EEE national implementation plan will be communicated internally. | |||
| Security considerations: The CRA will apply appropriate handling and disposal security protocols to ensure that all applicable CRA security requirements are addressed prior to disposal. | |||
| Processes to track EEE directed to each disposal mechanism: The CRA will track EEE disposal directed to established disposal mechanisms, where feasible, based on the CRA's specific disposal processes. The ability to track and report on certain types of EEE may become limited over time as the responsibility for targeted assets are transferred to Shared Services Canada. | |||
| Reporting requirements: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year. | |||
| Mechanisms to evaluate plan effectiveness (audit, periodic review, monitoring): The CRA will determine the effectiveness of the plan through an annual monitoring and evaluation process. Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met. |
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| Plans/strategies for CRA engagement/communications: The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met. | |||
| Plans/strategies for intradepartmental engagement: The CRA will liaise with the Office of Greening Government Operations, Public Works and Government Services Canada ( PWGSC ), as required, to ensure surplus EEE disposal plans and reporting requirements are in line with the government-wide approach. | |||
| Tools and resources: The Federal SD Strategy Guideline for Target 8.6 Putting into Action an Implementation Plan for the Disposal of Federal Electronic and Electrical Equipment will be used as a resource for developing and implementing EEE implementation plans, where feasible. The CRA will report on progress through the performance reporting tool twice a year. The CRA internal Web site will be used to house tools and resources to support activities related to this target. |
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| Streams used for reusing or recycling EEE: Key components of the EEE disposal process may include the following: Dispose of EEEin a way that maximizes re-use, where possible, by:
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| Relationship between CRA asset management system and EEE implementation plan: Although the links between the CRA asset management systems and the EEE implementation plan have not been identified, the CRA has identified the stakeholders. | |||
| Rationale for the traffic light indicator selected: The CRA developed an EEE implementation plan to ensure the disposal of all EEE in a sound and secure manner. The CRA is establishing processes that will ensure all facilities have a fully implemented EEE plan in place by March 31, 2014. The CRA is currently tracking the disposal of key equipment types (as defined in the target) in its headquarters area and three of its five regions, which is 58% of all CRA facilities. The target status of “on track to exceed” was selected based on PWGSC guidelines for reporting in the GGO supplementary tables, which directs departments to assign a target status of "on track to exceed" if their most recent annual interim target is achieved or exceeded. |
Printing unit reduction target
| 8.7 By March 31, 2013, each department will achieve an 8:1 average ratio of office employees to printing units. Departments will apply the target where building occupancy levels, security considerations, and space configuration allow. | |||
|---|---|---|---|
| Performance Measure | RPP | DPR | |
| Target Status | Exceeded | Exceeded | |
| Ratio of CRA office employees to printing units in fiscal year 2010-11, where building occupancy levels, security considerations, and space configuration allow. (optional in RPP 2011-2012) | N/A | N/A | |
| Ratio of CRA office employees to printing units at the end of the given fiscal year, where building occupancy levels, security considerations, and space configuration allow. | FY 2011-12 | 4:1 | 6.1:1 |
| FY 2012-13 | 8:1 | 9.3:1 | |
| FY 2013-14 | |||
| Strategies/Comments | |||
| Printing units include: Desktop printers, network printers, and multifunctional devices. | |||
| Scope of target: To streamline reporting and simplify tracking of this target, the CRA has scoped in all buildings, space configurations, and employees to achieve an average ratio of 8:1 employees to printing units. Although some buildings may have a smaller ratio due to building occupancy, security, and space considerations, on average, the CRA will meet this target for all employees. | |||
| Method used for determining number of printing units: CRA's information technology equipment tracking system will be used to track the number of printing units. | |||
| Method used for determining number of office employees: The CRA tracks and annually publishes CRA employee demographics. This data will be used to measure performance against this target. | |||
Any other exclusion to the target (duty to accommodate, business contingency planning, etc.): The CRAhas excluded from the target printing units required for:
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| Process/reporting requirements to track the average ratio of office employees to printing units: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year. | |||
| Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will coordinate activities to achieve the target and the Sustainable Development Centre of Expertise will regularly report on progress through the performance reporting tool. | |||
| Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met. | |||
| Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014. | |||
| Plans/strategies for CRA engagement/communications: The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met. | |||
| Rationale for the traffic light indicator selected: The CRA developed a comprehensive implementation plan to achieve and maintain the target of an 8:1 ratio by March 31, 2013. The CRA has exceeded the target and reached 9.3:1 within that timeline. Therefore the target status “Exceeded” has been selected based on PWGSC guidelines for reporting in the GGO supplementary tables. | |||
| Comments: In accordance with Target 8.7 of FSDS Guideline and CRA's March 31, 2013 goal of meeting the 8:1 ratio, CRA has exceeded the target of 8:1. |
Paper consumption target
| 8.8 By March 31, 2014, each department will reduce internal paper consumption per office employee by 20%. Each department will establish a baseline between 2005-06 and 2011-12, and an applicable scope. | |||
|---|---|---|---|
| Performance Measure | RPP | DPR | |
| Target Status | Exceeded | Exceeded | |
| Number of sheets of office paper purchased or consumed per office employee in 2005-2006, as per CRA scope. (optional for RPP 2011-12) | 6,407 Shts/FTE (2005-06) | 6,407 Shts/FTE (2005-06) | |
| Cumulative reduction (or increase) in paper consumption, expressed as a percentage, relative to 2005-2006 (optional for RPP 2011-12). | FY 2011-12 | 24% 4,869 Shts/FTE | 32% 4,351 Shts/FTE |
| FY 2012-13 | 26% 4,741 Shts/FTE | 33% 4,264 Shts/FTE |
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| FY 2013-14 | |||
| Strategies/Comments | |||
| Scope of target: Multi-purpose office paper used for internal operations. | |||
| Definition of employee: Employee is defined as a FTE employee. FTE data is based on the total number of hours worked by CRA employees and a standard work schedule. | |||
| Method used for determining paper consumption: Paper consumption is based on the quantity of multi-purpose office paper purchased. It is mandatory that all CRA multi-purpose office paper be purchased through Synergy, the CRA's on-line procurement tool. Paper purchases are broken down by branch and region, paper type, and quantity. | |||
| Method used for determining number of office employees: The CRA tracks FTE employee data. This data will be used to measure performance against this target. | |||
| Processes/reporting requirements to track the reduction of paper consumption: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The Sustainable Development Centre of Expertise will report progress through the performance reporting tool twice a year. | |||
| Roles and responsibilities: The CRA Sustainable Development Centre of Expertise, Finance and Administration Branch, is the lead on this initiative and will coordinate activities to achieve the target and regularly report on CRA-level progress through the performance reporting tool. | |||
| Opportunities for continuous improvement: The CRA will prepare an annual paper consumption report to assess performance against this target and liaise regularly with branches and regions to implement paper reduction initiatives to ensure continuous improvement. | |||
| Plans/strategies for CRA engagement/communication: The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met. | |||
| Rationale for the traffic light indicator selected: The CRA developed and put into action a comprehensive implementation plan for reducing paper consumption and exceeded the March 31, 2014 reduction target of 28%. Therefore, the target status “exceeded” has been selected based on PWGSC guidelines for reporting in the GGO supplementary tables. |
Green meetings target
| 8.9 By March 31, 2012, each department will adopt a guide for greening meetings. | ||
|---|---|---|
| Performance Measure | RPP | DPR |
| Target Status | Achieved | Achieved |
| Presence of a green meetings guide (optional for RPP 2011-12) | Expected completion FY 2011-12 | Yes: Adopted March 2012 |
| Strategies/Comments | ||
| Definition of adoption within the Green Meeting Guide: In order to be considered adopted, the guide will have senior management approval, be distributed and promoted throughout the CRA, and be posted on the national SD Web site. | ||
| Scope of target (e.g., size and type of meetings to which the guide is applicable): The guide will be applicable to all sizes and types of meetings. | ||
| Process/reporting requirements to track the use of the guide: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year. | ||
| Evidence that the guide has been adopted: Data such as Web site hits, the number of communications sent out, and survey results will be used to show the extent that the guide has been adopted throughout the CRA. | ||
| Roles and responsibilities: The Sustainable Development Centre of Expertise, Finance and Administration Branch, will lead this initiative and will develop, disseminate, and report on the adoption of the guide at the national level. Branches and regions will be responsible for greening meetings and monitoring the use of the guide at the branch/regional level. The Sustainable Development Centre of Expertise will report progress through the performance reporting tool twice a year. | ||
| Key components of the guide: The guide will include relevant sections on: planning green meetings, information sharing, and measuring the environmental benefits of green meetings (e.g., paper reduction, waste reduction, reduced transportation, energy reduction, green accommodations, and green procurement). | ||
| Opportunities for continuous improvement: One of the challenges the CRA will face is the difficulty in defining and measuring the "adoption" of the guide. The guide will be available on the National SD Web site and will be disseminated and promoted through the CRA. As the lead, the Sustainable Development Centre of Expertise will identify opportunities for continuous improvement as the related activities are carried out to ensure that this target is met. | ||
| Mechanisms to evaluate the effectiveness of the guide (e.g., audit, periodic review, monitoring): The effectiveness of the guide will be evaluated by obtaining feedback from the branches and regions and employee surveys. | ||
| Plans/strategies for CRA engagement/communication: The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the Federal Sustainable Development Strategy targets are met. The guide will be disseminated throughout the CRA, posted and promoted on the national sustainable development Web site, and communicated through other targeted means (e.g., promoted during national sustainable development events). | ||
| Rationale for the traffic light indicator selected: The CRA adopted a guide for green meetings. Therefore the target status "achieved" has been selected based on PWGSC guidelines for reporting in the GGO supplementary tables. |
Green procurement targets
8.10 As of April 1, 2011, each department will establish at least three SMART green procurement targets to reduce environmental impacts.
| 1. First green procurement target: As of April 1, 2011, the CRA will include sustainable development clauses and environmental specifications in all new contractual arrangements valued over $1 million. | ||
|---|---|---|
| Performance Measure | RPP | DPR |
| Target Status | Achieved | Achieved |
| Percentage of contractual arrangements valued over $1 million with sustainable development clauses and environmental specifications. | 83% (2011-12) | 83% (2011-12) |
| Progress against performance measure in the given fiscal year | 100% (2012-13) | 100% (2012-13) |
| Strategies/Comments | ||
| Why This Self-Selected Target is SMART: - Specific: Refers to all CRA contractual arrangements over $1 million - Measurable: Information available from CRA procurement and financial systems - Achievable: CRA supports the integration of sustainable development clauses and environmental specifications into contractual arrangements and will provide adequate resources to achieve this target - Relevant: Sustainable development clauses and environmental specifications in all new contractual arrangements valued over $1 million will contribute directly to the CRA's commitments to support green procurement - Time-bound: Date established for target implementation and completion |
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| Scope of target: This target applies to all CRA contractual arrangements over $1 million. | ||
| Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year. | ||
| Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target and regularly report on progress through the performance reporting tool. The Sustainable Development Centre of Expertise will play a key role in providing appropriate sustainable development clauses and environmental specifications for inclusion in contractual arrangements. | ||
| Opportunities for continuous improvement: The CRA will identify opportunities to improve the number and quality/value of the sustainable development clauses and environmental specifications as the green procurement program matures. | ||
| Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014. | ||
| Plans/strategies for CRA engagement/communication: The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met. | ||
| Rationale for the traffic light indicator selected: In 2012-13 the CRA awarded three contracts over $1 million. All three included SD requirements. Therefore the target status “achieved” has been selected based on PWGSC guidelines for reporting in the GGO supplementary tables. |
| 2. Second green procurement target: By March 31, 2014, 10% of CRA spending on products and services will be green procurement. | ||
|---|---|---|
| Performance Measure | RPP | DPR |
| Target Status | Exceeded | Exceeded |
| Percentage of annual green procurement spending on products and services. | 10.5% (2011-12) | 10.5% (2011-12) |
| Progress against performance measure in the given fiscal year. | 8% (2012-13) | 15.4% (2012-13) |
| Strategies/Comments | ||
| Why This Self-Selected Target is SMART: - Specific: Refers to CRA total spending for goods and services - Measurable: Information available from CRA financial systems - Achievable: The CRA is committed to green procurement, when feasible, and this target was determined to be achievable based on previous annual green procurement achievements for green products - Relevant: This target and related activities will support the CRA green procurement program and contribute directly to CRA commitments to integrate environmental considerations into CRA procurement processes - Time-bound: Dates established for target implementation and completion |
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| Scope of target: All procurement spending (Footnote 1) as identified through CRA procurement and financial systems. | ||
| Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. | ||
| Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target. The Sustainable Development Centre of Expertise will play a key role in identifying green procurement within the CRA financial systems and will regularly report on progress through the performance reporting tool. | ||
| Opportunities for continuous improvement: The CRA will promote the purchasing of green products and services throughout the CRA and build capacity for including and measuring green products and services. The CRA will identify opportunities for improvement as the related activities are carried out in order to continually increase the level of green procurement. | ||
| Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014. | ||
| Plans/strategies for CRA engagement/communication: The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met. | ||
| Rationale for the traffic light indicator selected: The CRA exceeded the 2012-2013 target of 8%. Therefore the target status "Exceeded" has been selected based on PWGSC guidelines for reporting in the GGO supplementary tables. |
Footnote 1: All procurement spending is defined as CRA total contract award value and acquisition card spend together (annual).
| 3. Third green procurement target: As of April 1, 2011 the CRA will ensure all vehicles purchased are right-sized and most fuel-efficient in class based on operational requirements. | ||
|---|---|---|
| Performance Measure | RPP | DPR |
| Target Status | Achieved | Achieved |
| Percentage of right-sized and most fuel-efficient in class vehicles purchased | 100% (2011-12) | 100% (2011-12) |
| Progress against performance measure in the given fiscal year | 100% (2012-13) | 100% (2012-13) |
| Strategies/Comments | ||
| Why This Self-Selected Target is SMART: - Specific: Refers to all CRA vehicle purchases - Measurable: Information is available and can be tracked - Achievable: Previous commitments and achievements in this area indicate that this target is achievable - Relevant: Ensuring right-sized and most fuel-efficient in class vehicles will support the CRA commitment to green procurement and the reduction of GHG emissions from fleet vehicles - Time-bound: Date established for target implementation and completion |
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| Scope of target: All CRA vehicle purchases. | ||
| Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year. | ||
| Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target. The Sustainable Development Centre of Expertise will regularly report on progress through the performance reporting tool. | ||
| Opportunities for continuous improvement: The CRA will ensure the purchase of right-sized and most fuel-efficient in class vehicles throughout the CRA. The CRA will identify opportunities for continuous improvement as the related activities are carried out to reduce the environmental impacts of its vehicle operations. | ||
| Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014. | ||
| Plans/strategies for CRA engagement/communication: The CRA is developing a communications strategy for the implementation of the CRA SD Strategy 2011-2014, which includes the Federal SD Strategy targets. This plan will outline the engagement and communication tools to be used to ensure targets are met. | ||
| Estimated environmental benefits incurred from achieving this target: Annual change in GHG emissions will be measured and reported annually. | ||
| Rationale for the traffic light indicator selected: The CRA achieved the 2012-13 target of 100%. Therefore the target status “achieved” has been selected based on PWGSC guidelines for reporting in the GGO supplementary tables. | ||
| Comments: If the most fuel-efficient vehicle is not available at the time of purchase, the most fuel-efficient vehicle that best meets business requirements is selected from what is available in the Government Motor Vehicle Ordering Guide. |
8.11 As of April 1, 2011, each department will establish SMART targets for training, employee performance evaluations, and management processes and controls, as they pertain to procurement decision making.
| Training for employees – As of April 1, 2011, the CRA will ensure all procurement officers with procurement authority have received green procurement training | ||
|---|---|---|
| Performance Measure | RPP | DPR |
| Target Status | Exceeded | Exceeded |
| Percentage of procurement officers with procurement authority that have received green procurement training. | 97% (2011-12) | 97% (2011-12) |
| Progress against performance measure in the given fiscal year. | 100% (2012-13) | 96% (2012-13) |
| Strategies/Comments | ||
| Why This Self-Selected Target is SMART: - Specific: Refers to all CRA procurement officers with procurement authority - Measurable: Information is available from CRA training and learning tracking systems - Achievable: Green procurement training is a requirement for obtaining procurement authority and the Canada School of Public Service offers an appropriate on-line course (C215) at no cost to the CRA through Campus Direct - Relevant: Ensuring procurement officers with procurement authority are trained in green procurement will contribute directly to CRA commitments to integrate environmental considerations into CRA procurement - Time-bound: Date established for target implementation and completion |
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| Scope of target: Applies to all procurement officers with procurement authority. | ||
| Targeted training: The Canada School of Public Service on-line green procurement course C215. | ||
| Methodology for designating/identifying employees: This target will apply to all procurement officers with procurement authority throughout the CRA. | ||
| Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year. | ||
| Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target. The Workforce Development and Retention Section, Strategic Management and Program Support Directorate tracks and provides performance metrics for this target. The Sustainable Development Centre of Expertise will regularly report on progress through the performance reporting tool. | ||
| Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement in order to ensure that all procurement officers with procurement authority are trained in green procurement and apply green procurement principles in their jobs. | ||
| Mechanisms to evaluate the target (e.g., audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014. | ||
| Plans/strategies for CRA engagement/communication: The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met. | ||
| Rationale for the traffic light indicator selected: The CRA achieved 96% of designated employees trained in green procurement. The target status "exceeded" has been selected based on PWGSC guidelines for reporting in the GGO supplementary tables, which recognizes difficulties related to achieving 100% due to employee turnover, individual learning requirements, and other challenges. Departments are directed to assign a target status of "exceeded" if 90% of the overall target is achieved or exceeded. |
| Employee performance evaluations for managers and functional heads of procurement and materiel management. As of April 1, 2011, the CRA will include environmental measures in the performance agreements of all managers and functional heads of procurement and materiel management |
||
|---|---|---|
| Performance Measure | RPP | DPR |
| Target Status | Achieved | Achieved |
| Percentage of managers and functional heads of procurement and materiel management that include environmental measures in their performance agreements | 100% (2011-12) | 100% (2011-12) |
| Progress against performance measure in the given fiscal year | 100% (2012-13) | 100% (2012-13) |
| Strategies/Comments | ||
| Why This Self-Selected Target is SMART: - Specific: Refers to all CRA managers and functional heads of procurement and materiel management - Measurable: Information is available from CRA human resources tracking systems - Achievable: CRA supports this initiative and will ensure functional heads of procurement and materiel management continue to include environmental measures in their performance evaluations - Relevant: Ensuring managers and functional heads of procurement and materiel management with environmental measures in their performance agreements will contribute directly to the CRA commitments to integrate environmental considerations into CRA procurement processes - Time-bound: Date established for target implementation and completion |
||
| Scope of target: All CRA functional heads of procurement and materiel management. | ||
| The methodology for designating/identifying employees: This target will apply to all CRA employees who are managers and functional heads of procurement and materiel management. This includes directors general, directors and managers within the Administration Directorate as well as other employees identified as procurement and/or material management functional heads. | ||
| Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year. | ||
| Roles and responsibilities: The Administration Directorate, Finance and Administration Branch, is the lead on this initiative and will implement activities to achieve this target. The Sustainable Development Centre of Expertise will regularly report on progress through the performance reporting tool. | ||
| Opportunities for continuous improvement: The CRA will identify opportunities for continuous improvement in order to ensure that all managers and functional heads of procurement and materiel management include meaningful environmental measures in their performance agreements. | ||
| Mechanisms to evaluate the target (audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014. | ||
| Plans/strategies for CRA engagement/communication: The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met. | ||
| Rationale for the traffic light indicator selected: The CRA achieved the 2012-13 target of 100%. Therefore the target status “achieved” has been selected based on PWGSC guidelines for reporting in the GGO supplementary tables. |
| Management processes and controls – By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations. | ||
|---|---|---|
| Performance Measure | RPP | DPR |
| Target Status | Achieved | Achieved |
| Percentage of procurement management processes and controls that include environmental considerations | 58% (2011-12) | 58% (2011-12) |
| Progress against performance measure in the given fiscal year | 50% (2012-13) | 69.6% (2012-13) |
| Strategies/Comments | ||
| Why This Self-Selected Target is SMART: - Specific: Target includes a firm percentage to be obtained and specifically addresses management processes and controls outlined in the PWGSC guideline - Measurable: Assessment will be done against baseline list of all formalized management processes and controls as outlined in the PWGSC guideline - Achievable: The CRA supports integrating environmental considerations into CRA procurement and will direct resources to meet this target - Relevant: Ensuring 75% of procurement management processes and controls include environmental considerations will contribute directly to CRA commitments to green procurement - Time-bound: Date established for target implementation and completion |
||
| Scope of target: All applicable CRA processes and controls identified in Annex D of the PWGSC Federal Sustainable Development Strategy Guideline for Target 8.11: Setting Green Procurement Management Framework Targets. | ||
| Methodology for designating/identifying processes and controls: Annex C of the Public Works and Government Services Canada's guideline for Target 8.11 will serve as the baseline for the total number and the nature of processes and controls targeted. All CRA-relevant processes and controls will be included in the scope of this target. | ||
| Processes/reporting requirements to track progress: The CRA SD Strategy 2011-2014 will be used to establish, monitor, and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year. | ||
| Roles and responsibilities: The CRA SD Strategy 2011-2014 will be used to monitor and report on activity-level performance related to this target. The CRA will report progress through the performance reporting tool twice a year. | ||
| Opportunities for continuous improvement/communication: The CRA will identify opportunities for continuous improvement in order to ensure that all processes and controls include meaningful and effective environmental considerations. | ||
| Mechanisms to evaluate the target (audit, periodic review, monitoring): The CRA will periodically review and evaluate progress on this target through the implementation of the CRA SD Strategy 2011-2014. | ||
| Plans/strategies for CRA engagement/communication: The CRA's communications strategy for the CRA SD Strategy 2011-2014 outlines the engagement and communication tools used to ensure the federal sustainable development strategy targets are met. | ||
| Rationale for the traffic light indicator selected: The CRA has exceeded the interim target of 50% of processes and controls based on Annex D of the PWGSC Guideline and is on track to meet the final target. Therefore the target status "achieved" has been selected based on PWGSC guidelines for reporting in the GGO supplementary tables. |
Internal audits and evaluations
The 2012-2013 reports can be found on the CRA website: www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html.
Internal audits
| Name of internal audit | Internal audit type | Status | Completion date |
|---|---|---|---|
| Financial Monitoring for Administered Activities Audit | Assurance | Completed | April 2013 |
| Audit of Supplier Contracts | Assurance | Completed | April 2013 |
| Compliance Support to Electronic Commerce Activities | Assurance | Completed | July 2012 |
| 2011-2012 Fiscal Year-End Procedures | Assurance | Completed | June 2012 |
| Information Technology Change Management | Assurance | Completed | June 2012 |
| Management of Aged Accounts Receivable | Financial | Completed | June 2012 |
Evaluations
| Name of evaluations | Evaluation type | Status | Completion date |
|---|---|---|---|
| Business Registration Evaluation Report | Summative | Completed | January 2013 |
| Tax Appeals Evaluation | Summative | Completed | July 2012 |
Sources of respendable non-tax revenue and non-respendable non-tax revenue
By virtue of its mandate, the Canada Revenue Agency (CRA) is responsible for collecting tax revenue as described earlier in the Audited Financial Statements - Administered Activities. As detailed below, non-tax revenues are further divided between respendable and non-respendable. Respendable non-tax revenues are received by the CRA for services provided to individuals or organisations that have not been funded by Parliament, e.g., 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, e.g., recovery of employee benefits costs.
Respendable non-tax revenue
| (in thousands of dollars) | 2010-2011 | 2011-2012 | 2012-2013 | 2012-2013 | 2012-2013 | 2012-2013 |
|---|---|---|---|---|---|---|
| Program | Actual revenues |
Actual revenues | Main estimates | Planned revenues | Total authorities | Actual revenues |
| Taxpayer and business assistance | 48,887 | 49,494 | 46,274 | 46,274 | 49,931 | 49,931 |
| Assessment of returns and payment processing | 46,426 | 50,189 | 52,024 | 52,024 | 53,109 | 53,109 |
| Accounts receivable and returns compliance | 136,393 | 142,019 | 134,698 | 134,698 | 152,533 | 152,533 |
| Reporting compliance | 17,713 | 22,593 | 21,535 | 21,535 | 18,898 | 18,898 |
| Appeals | 15,991 | 15,842 | 15,694 | 15,694 | 16,076 | 16,076 |
| Benefit programs | 23,841 | 28,317 | 15,427 | 15,427 | 33,358 | 33,358 |
| Internal services | 263,037 | 252,354 | 243,486 | 243,486 | 173,495 | 173,495 |
| Taxpayers' ombudsman | - | - | - | - | - | - |
| Total | 552,289 | 560,808 | 529,138 | 529,138 | 497,400 | 497,400 |
| Respendable non-tax revenue pursuant to Section 60 of the Canada Revenue Agency Act (cash receipts) | ||||||
| Refund of previous year's expenditures | 844 | 906 | 844 | 844 | 463 | 463 |
| Income tax ruling fees (Footnote 1) | 1,997 | 1,582 | 2,000 | 2,000 | 1,873 | 1,873 |
| Advance pricing agreement | (33) | 415 | 825 | 825 | 559 | 559 |
| Other services of a regulatory nature | 17 | 55 | 32 | 32 | 59 | 59 |
| Administration of provincial programs (Footnote 2) | 102,397 | 119,261 | 110,803 | 110,803 | 115,339 | 115,339 |
| Other services of a non-regulatory nature | 332 | 340 | 283 | 283 | 236 | 236 |
| Sales of goods and information products | 120 | 130 | - | - | 158 | 158 |
| Other fees & charges | 147 | 813 | 326 | 326 | 770 | 770 |
| Services to other government departments (Footnote 3) | 153,210 | 137,932 | 108,388 | 108,388 | 60,445 | 60,445 |
| Sub-total | 259,031 | 261,434 | 223,501 | 223,501 | 179,901 | 179,901 |
| Less: amounts recovered on behalf of other government departments (Footnote 4) | 13,913 | 15,975 | 16,732 | 16,732 | 12,924 | 12,924 |
| Total respendable non-tax revenue pursuant to section 60 of the Canada Revenue Agency Act (cash receipts) | 245,118 | 245,459 | 206,769 | 206,769 | 166,977 | 166,977 |
| Proceeds from the disposal of surplus crown assets | 196 | 165 | - | - | 133 | 133 |
| Revenues credited to Vote 1 | ||||||
| Canada Pension Plan administration work | 135,688 | 138,828 | 142,236 | 142,236 | 147,718 | 147,718 |
| Employment Insurance administration work | 171,287 | 176,355 | 180,132 | 180,132 | 182,573 | 182,573 |
| Total revenues credited to Vote 1 | 306,975 | 315,183 | 322,368 | 322,368 | 330,291 | 330,291 |
| Total respendable non-tax revenue | 552,289 | 560,808 | 529,138 | 529,138 | 497,400 | 497,400 |
| Numbers may not add due to rounding. |
Footnote 1: CRA charges taxpayers (based on a regulated user fee) for providing tax rulings in advance of a transaction taking place (to provide tax certainty).
Footnote 2: Comprised mainly of an administration fee charged to the provinces for recoveries provided under the tax collection agreements and other provincial cost recovery initiatives e.g., Administration of the Corporate Tax in Ontario, provincial benefit programs, and refund setoffs.
Footnote 3: Comprised mainly of information technology services provided to the Canada Border Services Agency ($53 million).
Footnote 4: Comprised of amounts recovered on behalf of Treasury Board of Canada Secretariat (e.g., contributions to Employee Benefit Plans).
Non-respendable non-tax revenue (Footnote 1, Footnote 2)
| (in thousands of dollars) | 2010-2011 | 2011-2012 | 2012-2013 | 2012-2013 |
|---|---|---|---|---|
| Program | Actual revenues | Actual revenues | Planned revenues | Actual revenues |
| Taxpayer and business assistance | 8,596 | 8,670 | 9,179 | 9,088 |
| Assessment of returns and payment processing | 9,597 | 10,185 | 10,837 | 8,961 |
| Accounts receivable and returns compliance | 22,470 | 23,385 | 23,699 | 24,648 |
| Reporting compliance | 4,705 | 5,998 | 5,658 | 4,400 |
| Appeals | 3,232 | 3,038 | 3,478 | 4,655 |
| Benefit programs | 2,837 | 3,609 | 3,412 | 3,205 |
| Internal services | 8,233 | 7,827 | 8,629 | 8,658 |
| Taxpayers' ombudsman | - | - | - | - |
| Total non-respendable non-tax revenue | 59,670 | 62,712 | 64,892 | 63,615 |
| Details of non-respendable non-tax revenue | ||||
| Sales of goods and services: | ||||
| Public building and property rental, Lease and use of public property | 45 | - | 45 | - |
| Other fees and charges: | ||||
| Recovery of employee benefits costs | 57,986 | 61,242 | 63,207 | 60,717 |
| Miscellaneous | 1,639 | 1,470 | 1,640 | 2,898 |
| Total non-respendable non-tax revenue |
59,670 | 62,712 | 64,892 | 63,615 |
Footnote 1: This table reflects the approach taken in the CRA’s Audited Financial Statements where a clear distinction is made between Agency activities and Administered activities. Interest and penalties collected for personal, corporate and other taxes, which are part of the CRA’s Administered activities rather than CRA’s activities, are excluded.
Footnote 2: Following a modification to the Treasury Board Accounting Standard 1.2 issued in March 2011, non-respendable non-tax revenues, which were shown in previous reports, cannot be used to discharge the CRA’s liabilities. As a result, non-respendable non-tax revenues are considered to be earned on behalf of the Government of Canada. Therefore, commencing in 2010-2011, the net cost of operations will not be reduced by the non-respendable non-tax revenues.
Details on project spending
| (in thousands of dollars) | 2011-2012 | 2012-2013 | 2012-2013 | |
|---|---|---|---|---|
| Initiative name | Actual spending (Footnote 1) | Prior years' expenditures to March 31, 2012 | Planned spending | Actual spending |
| Assessment and benefit services branch | ||||
| Secure online services – eDocuments | 509 | 742 | 5,378 | 2,903 |
| Secure online services – eDelivery | 1,299 | 1,669 | 6,464 | 4,181 |
| Secure online services – ePayments | 223 | 223 | 1,705 | 1,232 |
| Benefit renewal | 4,763 | 6,061 | 8,079 | 7,283 |
| Commercial credentials | 113 | 113 | 874 | 769 |
| Increased usage of electronic filing | - | - | 523 | 283 |
| Increasing the integration of corporate filing statements and remittances | - | - | 305 | 305 |
| Individual identification renewal | 3,499 | 35,913 | 2,263 | 2,214 |
| Partnership information returns | 540 | 680 | 1,460 | 493 |
| T1 database conversion | 726 | 726 | 4,465 | 2,919 |
| T1 systems redesign | 4,664 | 4,664 | 9,651 | 9,184 |
| T3 - matching program | 1,534 | 1,534 | 560 | 580 |
| Telefile | - | - | 298 | 279 |
| Sub-total | 17,870 | 52,325 | 42,025 | 32,625 |
| Taxpayer services and debt management branch | ||||
| Collection limitation period | - | - | 2,156 | 936 |
| Enterprise call analytics | - | - | 380 | 345 |
| Integrated revenue collections – phase I | 517 | 104,494 | 239 | 229 |
| Integrated revenue collections – phase II | 7,555 | 22,790 | 6,494 | 5,315 |
| Payroll deductions accounting and collections renewal - compliance | - | - | 910 | 799 |
| Sub-total | 8,072 | 127,284 | 10,179 | 7,624 |
| Compliance programs branch | ||||
| Compliance systems redesign (Footnote 2) | 4,030 | 101,830 | 4,619 | 4,619 |
| Sub-total | 4,030 | 101,830 | 4,619 | 4,619 |
| Appeals branch | ||||
| Relief inventory management | 187 | 187 | 3,109 | 2,095 |
| Sub-total | 187 | 187 | 3,109 | 2,095 |
| Public affairs branch | ||||
| Publishing software management | 207 | 207 | 3,068 | 267 |
| Sub-total | 207 | 207 | 3,068 | 267 |
| Information technology branch | ||||
| Application sustainability | 4,860 | 14,931 | 5,378 | 4,454 |
| Common look and feel - 2.0 Web accessibility | 1,114 | 1,114 | 7,456 | 4,108 |
| Internet protocol version 6 | 299 | 299 | 261 | 206 |
| Network access control, anti-spyware and host intrusion | 440 | 1,652 | 78 | 73 |
| Sub-total | 6,713 | 17,996 | 13,173 | 8,841 |
| Finance and administration branch | ||||
| Identity and access management phase II | 1,375 | 2,813 | 1,587 | 1,223 |
| Identity and access management phase III | 119 | 119 | 862 | 640 |
| Identity and access management phase IV | - | - | 700 | 477 |
| Modernizing of protective services | - | - | 1,188 | 1,190 |
| National audit trail system | 460 | 460 | 744 | 649 |
| New records storage model | - | - | 934 | 877 |
| Sub-total | 1,954 | 3,392 | 6,015 | 5,056 |
| Human resources branch | ||||
| Human resources services modernization | - | - | 326 | 212 |
| Performance management | - | - | 1,022 | 1,079 |
| Sub-total | 0 | 0 | 1,348 | 1,291 |
| Legislative policy and regulatory affairs branch | ||||
| Registered plans application suite - phase II | 288 | 288 | 2,041 | 1,867 |
| Sub-total | 288 | 288 | 2,041 | 1,867 |
| Strategy and integration branch | ||||
| Centralized strategy research, analytics and data supply | - | - | 207 | 117 |
| Electronic document management preparation | 334 | 1,996 | 1,012 | 953 |
| Sub-total | 334 | 1,996 | 1,219 | 1,070 |
| Total (Footnote 3) |
39,655 | 305,505 | 86,796 | 65,355 |
Footnote 1: Due to some modifications in the reporting of project costs, minor adjustments to 2011-2012 expenditures have been included to the table.
Footnote 2: Prior Years' Expenditures of Compliance Systems Redesign include Enterprise Work Management project costs.
Footnote 3: This table reports only on projects with 2012-2013 planned and actual spending.
User/external fees reporting
User Fees Act - Advance income tax ruling fee
User fee: Advance income tax ruling fee
Fee type: Regulatory (R)
Fee-setting authority: Financial Administration Act – 19(b)
Year last modified: 2000-2001
Performance standards: The key service standard target is to issue 85% of advance income tax rulings within 90 business days of receipt of all essential information from the client.
Performance results: Actual 2012-2013 results: 74% of advance income tax rulings were issued within 90 business days.
Where a delay is unavoidable, clients are contacted and notified of the delays. Over the course of the past year, the Canada Revenue Agency has concentrated a material number of resources on getting two very important initiatives off the ground; namely Income Tax Folios as well as the National Technical Capacity Building Forums. One of the main reasons for not meeting the performance target of 85% was as a result of the shifting of resources to these two initiatives; however, it is widely acknowledged by both internal and external stakeholders that both these initiatives bring a great deal of benefit to the greater tax community at large (which includes the advance income tax rulings client base).
| 2012-2013 | 2012-2013 | 2012-2013 | Planning years | Planning years | Planning years |
|---|---|---|---|---|---|
| Forecast revenue | Actual revenue | Full cost | Fiscal year | Forecast revenue | Estimated full cost |
| 2,000 | 1,873 | 3,609 | 2013-2014 | 2,000 | 3,609 |
| 2014-2015 | 2,000 | 3,609 | |||
| 2015-2016 | 2,000 |
3,609 |
Other information: N/A
Policy on service standards for external fees – Advance income tax ruling fee
External fee: Advance income tax ruling fee
Service standard: The key service standard target is to issue 85% of advance income tax rulings within 90 business days of receipt of all essential information from the client.
Performance results: Actual 2012-2013 results: 74% of advance income tax rulings were issued within 90 business days.
Where a delay is unavoidable, clients are contacted and notified of the delays. Over the course of the past year, the Canada Revenue Agency has concentrated a material number of resources on getting two very important initiatives off the ground; namely Income Tax Folios as well as the National Technical Capacity Building Forums. One of the main reasons for not meeting the performance target of 85% was as a result of the shifting of resources to these two initiatives; however, it is widely acknowledged by both internal and external stakeholders that both these initiatives bring a great deal of benefit to the greater tax community at large (which includes the advance income tax rulings client base).
Stakeholder consultation: Client feedback is largely received informally during the CRA's attendance at major tax conferences. Generally, there is a very high degree of satisfaction with the quality of advance income tax rulings as well as with the overall direction being taken by the CRA.
Other information: N/A
User Fees Act – Taxation statistical analyses and data processing fee
User fee: Taxation statistical analyses and data processing fee
Fee type: Regulatory (R)
Fee-setting authority: Financial Administration Act-19(b)
Year last modified: 1992
Performance standards: Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance results: Average time to provide the requested data is 14 days
| 2012-2013 | 2012-2013 | 2012-2013 | Planning years | Planning years | Planning years |
|---|---|---|---|---|---|
| Forecast revenue | Actual revenue | Full cost | Fiscal year | Forecast revenue | Estimated full cost |
| 32 | 59 | 95 | 2013-2014 | 59 | 94 |
| 2014-2015 | 59 | 94 | |||
| 2015-2016 |
59 | 94 |
Other information: N/A
Policy on service standards for external fees – Taxation statistical analyses and data processing fee
External fee: Taxation statistical analyses and data processing fee
Service standard: Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance results: Average time to provide the requested data was 14 days.
Stakeholder consultation: Client satisfaction surveys were sent to external clients. The responses received indicated a satisfaction rate of 94%.
Other information: N/A
User Fees Act – Access to information processing fee
User fee: Access to information processing fee
Fee type: Other products and services (O)
Fee-setting authority: Access to Information and Privacy Act
Year last modified: 1992
Performance standards: Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period. The Canada Revenue Agency's (CRA) internal processing standard is to complete 90% of filed requests within the legislative deadline.
Performance results: 88% of the requests made under the Access to Information Act were processed within the legislative timeframe. In 2013-2014, the CRA will continue to improve its performance to meet its legislative obligations with regards to the Access to Information Act.
| 2012-2013 | 2012-2013 | 2012-2013 | Planning years | Planning years | Planning years |
|---|---|---|---|---|---|
| Forecast revenue | Actual revenue | Full cost | Fiscal year | Forecast revenue | Estimated full cost |
| 52 | 20 | 10,572 | 2013-2014 | 40 | 8,061 |
| 2014-2015 | 40 | 6,663 | |||
| 2015-2016 |
40 | 6,663 |
Other information: It is the Canada Revenue Agency's practice to waive reproduction fees where the total owing per amount is less than $25.
Policy on service Standards for external fees – Access to information processing fee
External fee: Access to information processing fee
Service standard: Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period. The Canada Revenue Agency's (CRA) internal processing standard is to complete 90% of filed requests within the legislative deadline.
Performance results: 88% of the requests made under the Access to Information Act were processed within the legislative timeframe. In 2013-2014, the CRA will continue to improve its performance to meet its legislative obligations with regards to the Access to Information Act.
Stakeholder consultation: The service standard is established by the Access to Information Act and the Access to Information Regulations. Consultations with stakeholders were undertaken for amendments done in 1986 and 1992.
Other information: It is the Canada Revenue Agency's practice to waive reproduction fees where the total owing per amount is less than $25.
Response to parliamentary committees
Response to parliamentary committees
1. Government Responses (GR's) to Parliamentary Committee Reports
Government Responses (GRs) are requested by Parliamentary Committees under House of Commons Standing Order 109 or under Rules of the Senate 131(2). Such requests are included in the reports tabled by the respective Parliamentary Committee.
Over the course of Fiscal Year 2012-2013, the CRA led or contributed to the following GRs:
Report 6 - Innovative Transportation Technologies (Adopted by the Committee on February 5, 2013; Presented to the House on February 14, 2013)
Government response: Sixth Report of the Standing Committee on Transport, Infrastructure and Communities, "Innovative Transportation Technologies" (Presented to the House on June 17, 2013)
Report 7 - Standing on Guard for Thee: Ensuring that Canada's Immigration System is Secure (Adopted by the Committee on February 28, 2013; Presented to the House on March 18, 2013)
Government response: Seventh Report of the Standing Committee on Citizenship and Immigration, "Standing on Guard for Thee: Ensuring that Canada's Immigration System is Secure" (Presented to the House on June 17, 2013)
2. Committee Appearances and Follow-up Requests for Information
Between April 1, 2012 and March 31, 2013, Canada Revenue Agency (CRA) officials appeared 11 times before various Parliamentary committees in the House and Senate. CRA officials were invited to appear before the following Standing Committees:
House of Commons Standing Committee on Finance (FINA)
- January 31, 2012 - Tax Incentives for Charitable Donations. Follow-up information was requested and was provided on April 16, 2012.
- May 15 and 16, 2012 - Bill C-38, An Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012. No follow-up information was requested.
- November 1, 5, 7 and 21, 2012 - Bill C-45, A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures. No follow-up information was requested.
- February 5, 2013 - Tax Evasion and the Use of Tax Havens. Follow-up information was requested, and was provided on April 19, 2013.
Senate Standing Committee on Official Languages
- March 12, 2012 - Examination on the use of the Internet, new media and social media and the respect for Canadians' language rights. Follow-up information was requested. Responses were provided on April 19, 2012 and May 28, 2012.
Senate Standing Committee on National Finance (NFFN)
- May 9, 2012 - Bill C-38, An Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures introduced in the House of Commons on April 26, 2012. Follow-up information was requested, and was provided on June 20, 2012.
- October 16, 2012 - Bill S-205, An Act to amend the Income Tax Act (carbon offset tax credit). No follow-up information was requested
- November 6 and 21, 2012 - Bill C-45, A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures introduced in the House of Commons on October 18, 2012. No follow-up information was requested.
Follow-up Requests for Information (Without a Committee Appearance)
House of Commons Standing Committee on Finance (FINA)
- November 7, 2012 - Bill C-377, An Act to amend the Income Tax Act (requirements for labour organizations). While the CRA did not appear, the committee agreed “that due to the full agenda facing the Committee, and due to difficulties in scheduling additional meetings, the Committee provide a list of questions to officials from the Canada Revenue Agency regarding the cost of implementation and administration of Bill C-377…” A response was provided on December 6, 2012 and supplementary information on January 18, 2013.
3. Standing Committee on Public Accounts (PACP) Requests for Departmental Action Plans and Progress Reports arising from Reports of the Office of the Auditor General
On October 3, 2011, PACP amended an existing motion requiring: “That all departments and agencies of the federal government that have been subject to a performance audit by the Office of the Auditor General of Canada provide a detailed action plan to address the audit recommendations which have been agreed to - including specific actions, timelines for their completion and responsible individuals - to the Public Accounts Committee and the Office of the Auditor General of Canada within six months of the audit being tabled in the House of Commons; and that departments and agencies that are invited to appear before the Public Accounts Committee to discuss the findings of an audit should, when feasible, provide an action plan to the Committee prior to the hearing; and [t]hat departmental action plans and progress reports received by the Committee be published on the Committee's website.”
In 2012-2013, the CRA provided an Action Plan to PACP regarding the following:
- Action plan received from the Canada Revenue Agency, relating to the study of Chapter 4, Non-Filers and Non-Registrants, of the 2012 Spring Report of the Auditor General of Canada.
On April 30, 2013, the 2013 Spring Report of the Auditor General of Canada was tabled in the House of Commons. An action plan will be provided in fiscal year 2013-2014.
4. Reference to the CRA in Committee Reports
In fiscal year 2012-2013, various Parliamentary Committees tabled reports wherein the CRA was mentioned. These include the following:
Standing Committee on Finance (FINA)
Report 14 - Jobs, Growth, Productivity and Demographic Change: Challenges and Opportunities for Canada (Adopted by the Committee on December 10, 2012; Presented to the House on December 12, 2012)
- CRA officials did not appear during this study.
Report 15 - Tax Incentives for Charitable Giving in Canada (Adopted by the Committee on January 31, 2013; Presented to the House on February 11, 2013)
- CRA officials appeared on January 31, 2013.
Report 17 - Tax Evasion and the Use of Tax Havens (Adopted by the Committee on April 18, 2013; Presented to the House on May 1, 2013).
- CRA officials appeared on February 5, 2013.
Response to the Auditor General (including to the Commissioner of the environment and sustainable development)
2012 Spring Report of the Auditor General of Canada
Tabled in Parliament on April 3, 2012
Chapter 4 - Non-Filers and Non-Registrants - Canada Revenue Agency
The OAG examined how the CRA has addressed non-compliance with requirements for filing tax returns and registering for GST/HST. The audit focused on how CRA identifies non-filers and non-registrants and how it plans, monitors, and reports on its actions to improve compliance.
The OAG made four recommendations to the CRA. The OAG suggested improvements to the CRA's file selection and risk assessment processes and that the CRA follow through on its previous commitments regarding performance measures. CRA agreed with the recommendations and has been taking steps to address the issues.
www.oag-bvg.gc.ca/internet/English/parl_oag_201204_04_e_36468.html#hd5a
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