Supplementary Information Tables
From: Canada Revenue Agency
Gender-based Analysis Plus
The Government of Canada seeks to advance gender equality in all areas. In support of this initiative, the CRA reviews new proposals for programs and services through a Gender-based Analysis Plus (GBA+) lens. This includes examining the economic and social differences between men, women, Indigenous Peoples, and other segments of the population to identify factors that may impede their access to benefits for which they are eligible and to develop appropriate solutions to address these factors. In addition, the CRA:
- provides support for the development of policies and proposals in support of government initiatives
- promotes the annual GBA+ Awareness Week
- contributes to the Forum of Tax Administration Gender Balance Network
A centre of expertise provides guidance and support to program areas on GBA+ assessments.
| Program | Does this program have impacts that support the pillars and goals of the Gender Results Framework | Does this program collect sufficient data to enable it to monitor or report program impacts by gender and diversity | If the answer is no, please describe what actions are being taken to enable future monitoring or reporting of the program’s impacts by gender and diversity. If the answer is yes, please describe any notable initiatives to expand the program’s capacity to report on impacts by gender and diversity in the future. |
|---|---|---|---|
Unless otherwise stated, the following statement applies for all of the CRA programs: The CRA currently collects data that are required to administer or enforce the Income Tax Act. These data include taxpayers’ social insurance number (SIN), date of birth, address (region), and income that could be used to conduct limited GBA+ analysis. In addition, the CRA currently has information sharing agreements with other departments, that is, Statistics Canada and Employment Services and Development Canada (ESDC) that may provide additional data on CRA clients. The CRA will explore leveraging these information sharing agreements and data holdings of other federal departments to meet the new Treasury Board Secretariat requirement to monitor or report on program impacts by gender and diversity. |
|||
| Tax services and processing | No | No | |
| Returns compliance | No | No | Information sharing agreements with Statistics Canada may enable the program to conduct this type of analysis. |
| Collections | No | No | The Collections Program’s Account Segmentation initiative currently includes pilot projects that segment accounts based on common characteristics such as deceased individuals and vulnerable populations. This creates a more targeted service approach. |
| Reporting compliance | No | No | The Scientific Research and Experimental Development Program uses surveys as part of their outreach activities. They plan to collect intersecting identity information about potential claimants engaged in research and development, and innovation. This will help to improve outreach products tailored to the needs of potential claimants by employing a GBA+ lens. The Criminal Investigations Program is developing evidence-based policies and procedures that leverage considerations from a GBA+ perspective. |
| Objections and appeals | No | No | |
| Taxpayer relief | No | No | |
| Service complaints | No | No | |
Charities |
Yes
|
No | |
| Registered plans | No | No | |
| Policy, ruling, and interpretations | No | No | |
Benefits |
Yes
|
Yes | The Benefits Outreach Program monitors and reports on the impacts of the program by collecting information on the number of outreach activities delivered to various demographics (for ex., Indigenous peoples, newcomers and refugees, seniors, youth and students, persons with disabilities, homeless and housing insecure Canadians, and modest-income Canadians), the number of participants in sessions delivered to each demographic, and the number of sessions/participants in each region. The data will allow the CRA to determine if there are any gaps in outreach to vulnerable populations and inform future outreach activities. The Community Volunteer Income Tax Program (CVITP) is seeking to better leverage business intelligence by enhancing information collection and housing. As a result of barriers and gaps identified through GBA+, the CVITP will continue to develop targeted initiatives to increase uptake among underserved groups such as women in shelters, and Indigenous women and their families. |
| Benefits | No | The disability tax credit (DTC) program currently reports the number of individuals with a DTC certificate by gender, age group, and restriction. | |
| Internal services | Yes
|
Yes | The CRA collects gender and employment equity data on its workforce, administers internal surveys, and participates in the Public Service Employee Survey. Results are analyzed through a variety of lenses including GBA+. |
| Start date | June 21, 2018 |
| End date | Ongoing |
| Type of transfer payment | Other transfer payment |
| Type of appropriation Statutory authority provided for under the Income Tax Act. | Statutory authority provided for under the Income Tax Act. The climate action incentive (CAI) payment is deemed to have been paid as a rebate in respect of fuel charges levied under Part I of the Greenhouse Gas Pollution Pricing Act. |
| Fiscal year for terms and conditions | 2020–21 |
| Link to departmental result | Benefits |
| Link to the CRA’s program inventory | Benefits |
| Purpose and objectives of transfer payment program | For jurisdictions that do not meet the Canada-wide federal standard for reducing carbon pollution, the Government will return all direct proceeds from the fuel charge in the jurisdiction of origin, with the bulk of direct proceeds going to individuals and families residing in those provinces through the CAI payment. Payments made to individuals and families vary by province of residence given that different levels of proceeds are generated in each affected jurisdiction, and the impacts of carbon pollution pricing on households differ. These variations are an outcome of the different types and quantities of fuels consumed in different provinces. |
| Expected results | Canadians receive their rightful benefits |
| Fiscal year of last completed evaluation | Not applicable |
| Decision following the results of last evaluation | Not applicable |
| Fiscal year of next planned evaluation | Not applicable |
| General targeted recipient groups | Individuals |
| Initiatives to engage applicants and recipients | Not applicable |
| Type of transfer payment | 2020–21 forecast spending | 2021–22 planned spending | 2022–23 planned spending | 2023–24 planned spending |
|---|---|---|---|---|
| Total grants | - | - | - | - |
| Total contributions | - | - | - | - |
| Total other types of transfer payments | 4,640,000,000 | 5,856,000,000 | 6,756,000,000 | 6,756,000,000 |
| Total transfer payments | 4,640,000,000 | 5,856,000,000 | 6,756,000,000 | 6,756,000,000 |
| Start date | July 1, 2019 |
| End date | Ongoing |
| Type of transfer payment | Other transfer payment |
| Type of appropriation | Statutory authority established pursuant to section 165(2) for the fuel charge and section 188(1) and (2) for excess emission charges of the Greenhouse Gas Pollution Pricing Act. It provides for payments to provinces/territories as stipulated in the Act. |
| Fiscal year for terms and conditions | 2020–21 |
| Link to departmental result | Benefits |
| Link to the CRA’s program inventory | Benefits |
| Purpose and objectives of transfer payment program | Yukon and Nunavut are two jurisdictions that chose to adopt the federal pollution pricing system. The CRA recognizes the distribution of fuel charge amounts as transfer payments to provinces/territories. |
| Expected results | Ensure compliance with paragraph 165(2) of the Greenhouse Gas Pollution Pricing Act |
| Fiscal year of last completed evaluation | Not applicable |
| Decision following the results of last evaluation | Not applicable |
| Fiscal year of next planned evaluation | Not applicable |
| General targeted recipient groups | Provinces and territories |
| Initiatives to engage applicants and recipients | Not applicable |
| Type of transfer payment | 2020–21 forecast spending | 2021–22 planned spending | 2022–23 planned spending | 2023–24 planned spending |
|---|---|---|---|---|
| Total grants | - | - | - | - |
| Total contributions | - | - | - | - |
| Total other types of transfer payments | 20,000,000 | 25,000,000 | 30,000,000 | 30,000,000 |
| Total transfer payments | 20,000,000 | 25,000,000 | 30,000,000 |
30,000,000 |
| Start date | August 28, 1995Footnote 1 |
| End date | Ongoing |
| Type of transfer payment | Other transfer payment |
| Type of appropriation | Children’s special allowances Act (Statutory) |
| Fiscal year for terms and conditions | 2020–21 |
| Link to departmental result | Benefits |
| Link to the CRA’s program inventory | Benefits |
| Purpose and objectives of transfer payment program | Tax-free monthly payments made to agencies and foster parents 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 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. |
| Expected results | Canadians receive their rightful benefits |
| Fiscal year of last completed evaluation | Not applicable |
| Decision following the results of last evaluation | Not applicable |
| Fiscal year of next planned evaluation | Not applicable |
| General targeted recipient groups | Other |
| Initiatives to engage applicants and recipients | Not applicable |
| Type of transfer payment | 2020–21 forecast spending | 2021–22 planned spending | 2022–23 planned spending | 2023–24 planned spending |
|---|---|---|---|---|
| Total grants | - | - | - | - |
| Total contributions | - | - | - | - |
| Total other types of transfer payments | 361,000,000 | 373,000,000 | 373,000,000 | 373,000,000 |
| Total transfer payments | 361,000,000 | 373,000,000 | 373,000,000 | 373,000,000 |
| (dollars) | 2020–21 forecast | 2021–22 planned | 2022–23 planned | 2023–24 planned |
|---|---|---|---|---|
| Total Main Estimates | 7,939,991,193 | 10,765,797,057 | 11,508,470,141 | 11,486,448,386 |
| Less: Taxpayers’ Ombudsperson included in Main Estimates above | (3,780,057) | (3,875,779) | (3,882,560) | (3,881,560) |
| Supplementary Estimates | ||||
| Adjustment to the forecast for the climate action incentive payment (statutory) | 1,235,000,000 | |||
| Adjustment to the forecast of re-spendable non-tax revenues to reflect amounts to be cost recovered from Employment and Social Development Canada for the administration of COVID-19 measures (statutory) | 174,300,000 | |||
| Funding to support the administration of measures associated with the Government’s response to COVID-19: | ||||
|
97,100,000 | |||
|
60,200,000 | |||
|
42,849,870 | |||
|
24,637,287 | |||
|
2,455,800 | |||
|
1,307,603 | |||
Adjustment to the forecast for the distribution of fuel and excess emission charges to the provinces and territories (statutory) |
20,000,000 | |||
| Funding for government advertising programs | 8,500,000 | |||
| Funding to implement and administer tax measures to support Canadian journalism and to increase awareness of the Canada workers benefit | 5,351,803 | |||
| Transfer with other government departments | (197,531) | |||
| Other adjustments | ||||
| Collective bargaining adjustments | 455,495,128 | |||
| Adjustment to re-spendable non-tax revenues | 17,144,107 | |||
| Funding for the Application Modernization initiative (Treasury Board Central Vote 10 – Government wide initiatives) | 385,888 | |||
| Other | 42,095 | |||
| Planned base spendingFootnote 2 | 10,080,783,186 | 10,761,921,278 | 11,504,587,581 | 11,482,566,826 |
| Taxpayers’ Ombudsperson | 3,780,057 | 3,875,779 | 3,882,560 | 3,881,560 |
| Items not yet included in outer years’ planned spending | ||||
| Carry-forward from 2019–20 | 287,442,393 | - | - | - |
| Funding for the reimbursement of salary advances and overpayments incurred by the CRA in 2019–20 as a result of issues with the government pay system | 4,103,041 | - | - | - |
| Funding for severance payments, parental benefits, and vacation credits | 51,900,000 | - | - | - |
| Total planned spending | 10,428,008,677 | 10,765,797,057 | 11,508,470,141 | 11,486,448,386 |
| Re-spendable non-tax revenues pursuant to the Canada Revenue Agency Act | (365,604,559) | (279,322,693) | (213,148,723) | (205,584,999) |
| Cost of services received without charge | 675,877,423 | 650,186,463 | 648,962,698 | 648,124,614 |
| Total CRA spending | 10,738,281,541 | 11,136,660,827 | 11,944,284,116 | 11,928,988,001 |
| Human resources (full-time equivalents) | ||||
| Canada Revenue Agency | 43,374 | 42,492 | 41,460 | 41,314 |
| Taxpayers’ Ombudsperson | 33 | 34 | 34 | 34 |
| Total full-time equivalents | 43,407 | 42,526 | 41,494 | 41,348 |
CRA Sustainable Development Strategy
Information on the CRA Sustainable Development Strategy is available on canada.ca.
Definitions
The following section provides definitions of terms used in Part III Estimates documents, including the Departmental Plan and the Departmental Results Report.
- Appropriation: Any authority of Parliament to pay money out of the Consolidated Revenue Fund.
- Budgetary expenditures: Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.
- Core responsibility: An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.
- Departmental Plan: A report on the plans and expected performance of a department over a 3 year period. Departmental Plans are tabled in Parliament each spring.
- Departmental priority: A plan or project that a department has chosen to focus and report on during the planning period. Departmental priorities represent the things that are most important or what must be done first to support the achievement of the desired departmental results.
- Departmental result: A consequence or outcome that a department seeks to achieve. A departmental result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.
- Departmental result indicator: A factor or variable that provides a valid and reliable means to measure or describe progress on a departmental result.
- Departmental results framework: A framework that consists of the department’s core responsibilities, departmental results and departmental result indicators.
- Departmental Results Report: A report on a department’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.
- Experimentation: The conduct of activities that seek to first explore, then test and compare, the effects and impacts of policies and interventions in order to inform evidence-based decision-making, and improve outcomes for Canadians, by learning what works and what doesn’t. Experimentation is related to, but distinct form innovation (the trying of new things), because it involves a rigorous comparison of results. For example, using a new website to communicate with Canadians can be an innovation; systematically testing the new website against existing outreach tools or an old website to see which one leads to more engagement, is experimentation.
- Full-time equivalent: A measure of the extent to which an employee represents a full person year charge against a departmental budget. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.
- Gender-based Analysis Plus (GBA+): An analytical process used to assess how diverse groups of women, men and gender-diverse people experience policies, programs and services based on multiple factors including race, ethnicity, religion, age, and mental or physical disability.
- Government-wide priorities: For the purpose of the 2020–21 Departmental Plan, government-wide priorities refers to those high-level themes outlining the government’s agenda in the 2020 Speech from the Throne, namely: To fight the pandemic and save lives; Supporting people and businesses through this crisis as long as it lasts, whatever it takes; To build back better to create a stronger, more resilient Canada; and To stand up for who we are as Canadians.
- Horizontal initiative: An initiative in which two or more federal organizations are given funding to pursue a shared outcome, often linked to a government priority.
- Non-budgetary expenditures: Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.
- Performance: What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.
- Performance indicator: A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.
- Performance reporting: The process of communicating evidence based performance information. Performance reporting supports decision-making, accountability and transparency.
- Plan: The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead up to the expected result.
- Planned spending: For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in the Main Estimates. A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.
- Program: Individual or groups of services, activities or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes or service levels.
- Program inventory: Identifies all of the department’s programs and describes how resources are organized to contribute to the department’s core responsibilities and results.
- Result: An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization’s influence.
- Statutory expenditures: Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.
- Strategic outcome: A long-term and enduring benefit to Canadians that is linked to the organization’s mandate, vision and core functions.
- Target: A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.
- Voted expenditures: Expenditures that Parliament approves annually through an Appropriation Act. The vote wording becomes the governing conditions under which these expenditures may be made.
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