Canada Revenue Agency 2022–23 Departmental Plan

© Her Majesty the Queen in Right of Canada, as represented by the Minister of National Revenue, 2022

ISSN: 2371-7629

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Message from the Minister

I am honoured to continue as the Minister of National Revenue, a role in which I have been proud to serve the population since 2015. During this time, our government has made significant strides to make the tax system simpler and fairer, so that middle class families and small businesses are able to keep more of what they earn, while asking the highest earners to pay their fair share.

The Canada Revenue Agency (CRA) will continue its work to implement a client-based service model that is fair, helpful, and user friendly. This year the CRA will take additional steps to improve the satisfaction of all with the quality, timeliness and accuracy of its services.

The COVID-19 pandemic has had an unprecedented impact on the lives of Canadians. To address a key commitment in my 2021 mandate letter from the Prime MinisterFootnote i , the CRA will continue to support individuals and businesses facing hardship through the administration of new and ongoing emergency relief measures. The CRA will also be fair in administering these benefits, with flexible repayment mechanisms for people who have received COVID-19 benefit overpayments.

The CRA will seek new ways to counter tax avoidance and evasion by wealthy individuals, further to an important commitment set out in my 2021 mandate letter. The CRA is sharpening its focus to target those who attempt to conceal their assets to avoid tax on profits they earn in Canada and to provide more certainty to those considering similar actions.

The CRA will protect Canadians’ privacy. To address persistent and sophisticated cyber threats, the CRA will make further investments in security and improve technologies, processes, and controls to neutralize these threats, combat them and prevent unauthorized access to clients’ accounts.

I am proud of the hard work, dedication, and professionalism of CRA employees as they strive to improve how CRA supports the population in meeting their tax obligations and determining what benefits they are eligible to receive. I strongly support the CRA’s commitment to fostering an environment that supports accessibility and well-being, and advancing equity, diversity, and inclusion in the workplace to help ensure the CRA continues to reflect the public it serves. 

As Minister of National Revenue and on behalf of the Canada Revenue Agency, I am proud to present the Canada Revenue Agency’s 2022–23 Departmental Plan.

Original signed

The Honourable Diane Lebouthillier, P.C., M.P.
Minister of National Revenue

The Honourable Diane Lebouthillier, P.C., M.P. Minister of National Revenue

Message from the Commissioner

I am pleased to present the Canada Revenue Agency’s (CRA) Departmental Plan for 2022–23. The COVID-19 pandemic has highlighted the hard work of the CRA’s employees. I am proud of their efforts and achievements. It is their dedication that makes it possible to accomplish the commitments set out in this plan.

This year, in response to key commitments in the Minister’s 2021 mandate letter, the CRA will continue to support Canadians and Canadian businesses to receive the help they need by efficiently implementing, processing, and issuing COVID-19-related benefits. We will also accelerate our digital transformation and take new measures to ensure the fairness of Canada’s tax and benefits system. We will emerge from the pandemic stronger than before and with a view to the workplace of the future. This work is highlighted in this plan’s What’s New section.

While the CRA is a strong organization that delivered important emergency benefit programs during the pandemic, we recognize that we have work to do. With this plan, we are continuing our quest for excellence as a world-class tax and benefits administration that provides high-quality service to Canadians while being trusted, helpful and fair. We want to provide exceptional service to make it easy for Canadians to comply with their tax obligations. Using agile, innovative thinking, we are making strides towards fulfilling our priority to provide a seamless, empathetic, and client-centric service experience to Canadians. This priority aligns with our vision for the CRA to be "trusted, fair, and helpful by putting people first", so that Canadians feel seen, heard, and responded to according to their diverse needs and perspectives. 

We want Canadians to have confidence in the fairness of the tax and benefit system, and not allow some to circumvent or break the rules. The Government of Canada has made significant investments to support the CRA’s priority to ensure it remains a fair tax and benefit administration. In direct response to a key commitment in the Minister’s 2021 mandate letter, the CRA will use these funds to strengthen its ability to crack down on complex tax schemes and enforce compliance in cases where taxpayers do not meet their tax obligations through neglect, avoidance, evasion, or fraud. While we continue to validate the eligibility of applications for emergency benefit programs, we will maintain a client centric approach, remaining mindful of those facing hardship due to the effects of the pandemic. 

It is important that Canadians have faith in our ability to protect the privacy and security of their information to the highest standards. As such, the CRA will continue to pursue its priority to enhance security, transparency and accountability across our organization. The CRA is taking additional measures to improve its security program to address the escalation in the frequency and sophistication of cyber threats and protect the security of our clients’ data, our information assets, and our technology infrastructure. 

The world is changing rapidly and we need to innovate to both keep pace with Canadians’ evolving expectations, and realize opportunities to become a better tax administration. The CRA will be dedicating more resources to advance our priority to become a more innovative and data-driven organization. We will continue to enhance the use and management of data across our organization, and will harness insights to make data-driven decisions. As we work towards this, we will be contributing to an innovation fund that will support employees in experimenting with innovative approaches to improve our operations.

We recognize diversity is a strength that we need to fully embrace and include in our organization. I am committed to cultivating a thriving diverse workforce and inclusive workplace within the CRA, and feel fortunate to lead such a dynamic organization. As part of our commitment to diversity and inclusion, the CRA has developed an Employment Equity, Diversity and Inclusion Action Plan 2021 to 2022 through to 2024 to 2025 that reflects input from equity-deserving networks and employees. It also includes concrete measures around how we select, promote and develop employees in an inclusive manner. In response to the Clerk’s Call to Action on Anti-Racism, Equity and InclusionFootnote ii, the CRA is also developing a learning strategy for employees and leaders to enhance cultural intelligence on employment equity, diversity and inclusion. Additionally, we are developing a comprehensive engagement strategy for employees to sustain an ongoing dialogue on anti-racism, diversity and inclusion to foster awareness and cultural intelligence on the topics.

I feel fortunate to lead such a dynamic organization. The CRA was recently recognized as one of Canada’s Top 100 Employers for the fifth consecutive year, one of the Top 100 Employers for Canadians Over 40, and a top employer for young people for the second time in a row and the sixth time overall. As the CRA prepares for re-integration into CRA worksites and the workplace of the future, it has renewed its focus on advancing the inclusion of equity-deserving groups and ensuring that diversity is reflected across the CRA at all levels, including senior leadership positions. Throughout this transition, the CRA will provide its employees with the resources and tools they need to adapt to new work models and will ensure that employees feel respected, heard and valued, whether at home or at a CRA worksite. 

The CRA is a large institution that touches virtually all Canadians. This means we have an opportunity to improve the well-being of Canadians but it also means that we face many challenges and ever increasing expectations. I believe we are very well positioned to deliver to Canadians the services, fairness, and transparency they deserve and to meet the evolving challenges through our innovation activities and the dedication of our talented employees. I expect the priorities and objectives the CRA pursues this year will position us to continue to remain an employer of choice and a world class tax and benefits administration.

Original signed

Bob Hamilton
Commissioner of the Canada Revenue Agency

Bob Hamilton, Commissioner of the Canada Revenue Agency

Plans at a glance

The CRA administers taxes, benefits and related programs for governments across Canada, to contribute to the economic and social well‑being of Canadians. The CRA’s work is critical to generating the revenue needed to support government operations – from healthcare to transportation and beyond – and to provide benefits to specific client populations, such as modest‑income households or persons with disabilities.

What’s new

Extended and new COVID-19 emergency measures and recovery benefits

Digital Transformation

Compliance

Workplace of the Future

Diversity and Inclusion

CRA priorities

The following five strategic priorities and associated objectives will guide the CRA in delivering on its core responsibilities during the period covered in the Plan. The CRA is moving forward resolutely, building on lessons learned through the pandemic experience and focusing on its priorities.

Priorities

A seamless, empathetic and client-centric service experience will contribute to  supports the CRA’s commitment to continue to implement a client‑based service model that is fair, helpful, and user friendly. This will involve accelerating service improvements using data and behavioural insights, digital tools, and collaborative problem-solving.

Enhanced security, transparency, and accountability will help the CRA maintain and build the public’s trust, and support its commitment to protect Canadians’ privacy. In an increasingly sophisticated cyber threat environment, the CRA will continuously strengthen security, effectively manage clients’ personal information, and increase transparency.

A fair tax and benefit administration focuses on compliance activities and operations. The CRA will aim to take more targeted measures to collect tax debt and improve its compliance efforts by employing new methods and technologies to detect new forms of non-compliance and further disrupt non-compliant activities.

As an innovative, data-driven organization the CRA will evolve its use of data and make a conscious effort to institutionalize lessons learned, while continuing to stimulate a culture of innovation.

A thriving diverse workforce and inclusive workplace that reflects an organizational culture where people come first. The CRA will continue to foster an inclusive and diverse workforce that is representative of the public it serves. The CRA will create a more flexible and digital workplace that fosters the achievement of operational goals while taking into account the needs of employees.

Core responsibilities

On behalf of the Government of Canada and many provinces and territories, the CRA administers a broad range of tax laws and related legislation, including the Income Tax Act and the Excise Tax Act. In addition, the CRA collects revenue, including income taxes and employment insurance premiums, as well as other amounts, such as Canada Pension Plan contributions. The CRA administers First Nations and Indigenous self-government taxes that are harmonized with federal legislation. The CRA also delivers a number of social benefit programs to Canadians for the federal, provincial and territorial governments.

Core responsibility: Tax

Description 

The CRA’s core responsibility for tax is to ensure that Canada’s self-assessment tax system is sustained by providing clients with the support and information they need to understand and fulfill their tax obligations. The CRA also takes compliance and enforcement actions when necessary to uphold the integrity of the system. When clients disagree with an assessment or decision we have made, we offer avenues for redress. 

Activities related to the core responsibility for tax include:

The CRA also administers programs for the federal, provincial and territorial governments. These programs provide billions of dollars in incentives for scientific research and experimental development, film and media production, and other targeted credits and deductions that generate refunds or reduce the amount of tax that clients would otherwise owe. Through these tax incentives, the Government of Canada helps encourage the pursuit of information, innovative ideas and technologies that stimulate economic growth and competitiveness.

Tax performance indicators

The CRA uses the following indicators to assess its performance with respect to its core responsibility for tax. Results for 2021–22 will be reported in the CRA Departmental Results Report for 2021–22. For more information on the methodologies used to calculate these indicators, go to GC InfoBaseFootnote iv.

Expected result and program inventory

Taxpayers comply with Canadian tax obligations, the right tax revenue is secured for Canadians, and Canadians have trust in the CRA.

Tax program inventory:

  • tax services and processing 
  • returns compliance
  • collections
  • reporting compliance
  • objections and appeals
  • taxpayer relief
  • service complaints
  • charities
  • registered plans
  • policy, rulings and interpretations
Tax performance indicators
Performance Indicator 2022–23 Target 2020–21 Result 2019–20 Result 2018–19 Result
Percentage of individual tax returns filed on time At least 90% 85.8% 90.9% 90.9%
Percentage of businesses registered for GST/HSTFootnote 1 At least 90% 88.7% n/a n/a
Percentage of tax liabilities paid on time At least 91.2% 91.3% 91.7% n/a
Percentage of Canadians who participate in the tax system At least 92.8% 93.5% 93.6% 93.1%
Ratio of collectable tax debt to total net receiptsFootnote 2 At most 19.6% 21.4% 18.7% n/a
Percentage of external service standard targets that are metFootnote 3 At least 75% 57.6% 83.9% 63.3%
Service Satisfaction IndexFootnote 4 At least 7.0 8.1 n/a n/a
Public Perception Index: TrustFootnote 5 At least 7.0 7.9 n/a n/a

n/a = this performance indicator has no comparable result for this period

The CRA has set new targets for some of its tax performance indicators to reflect the changes made in their performance measurement methodology. Targets are meant to be ambitious but realistic. Although historical data can inform target settings, given the current extraordinary environment of the COVID-19 pandemic and its influence on 2020–21 results, the CRA believes that its 2022–23 targets are ambitious but realistic. New targets have been set for tax and benefits indicators that were introduced in 2021–22. The CRA will continue to refine its indicators to ensure they effectively contribute to the organization’s planned results and decision-making.

Planned budgetary spending for tax 

The following table shows, for tax, budgetary spending for 2022–23 (dollars), as well as planned spending for that year and for each of the next two fiscal years.

Budgetary financial resources (dollars) for tax
2022–23 budgetary spending (as indicated in Main Estimates) 2022–23 planned spending 2023–24 planned spending 2024–25 planned spending
3,838,492,068 3,838,492,068 3,701,726,671 3,634,469,877

Planned human resources for tax 

The following table shows, in full‑time equivalents, the human resources the department will need to fulfill this core responsibility for 2022–23 and for each of the next two fiscal years.

Human resources (full-time equivalents) for tax
2022–23 planned full-time equivalents 2023–24 planned full-time equivalents 2024–25 planned full-time equivalents
37,493 36,299 35,788

Core responsibility: Benefits

Description 

The CRA’s core responsibility for benefits is to ensure that clients obtain the support and information they need to better understand which benefits they may be eligible to receive, that they receive their benefit payments in a timely manner, and have avenues of redress when they disagree with a decision on their benefit eligibility.

The CRA administers the Canada child benefit, goods and services tax/harmonized sales tax credit, children’s special allowances, disability tax credit and Canada workers benefit, as well as provincial and territorial programs. The CRA uses its federal tax delivery infrastructure to administer almost 200 services and ongoing benefits and one-time payment programs on behalf of the provinces and territories that contribute directly to the economic and social well-being of Canadians by supporting families, children and caregivers.

Benefits performance indicators

The CRA uses the following indicators to assess its performance with respect to its core responsibility for benefits. For more information on the methodologies used to calculate these indicators, go to GC InfoBaseFootnote v.

Expected result and program inventory

Canadians receive their rightful benefits.

Benefits program inventory:

  • benefits
Benefits performance indicators
Performance Indicator 2022–23 Target 2020–21 Result 2019–20 Result 2018–19 Result
Percentage of Canada child benefit payments issued to recipients on time 100% 100% 100% 100%
Percentage of respondents satisfied with overall benefits experienceFootnote 6 At least 75%  87% n/a n/a
Percentage of taxpayers (benefits recipients) who filed a return as a result of targeted CRA intervention At least 10% 9.0% 9.5% 7.9%

n/a = this performance indicator has no comparable result for this period

Planned budgetary spending for benefitsFootnote 7

The following table shows, for benefits, budgetary spending for 2022–23 (dollars), as well as planned spending for that year and for each of the next two fiscal years.

Budgetary financial resources (dollars) for benefits
2022–23 budgetary spending (as indicated in Main Estimates) 2022–23 planned spending 2023–24 planned spending 2024–25 planned spending
7,676,246,779 7,676,246,779 7,927,540,647 7,702,542,229

Planned human resources for benefits 

The following table shows, in full‑time equivalents, the human resources the department will need to fulfill this core responsibility for 2022–23 and for each of the next two fiscal years.

Human resources (full-time equivalents) for benefits
2022–23 planned full-time equivalents 2023–24 planned full-time equivalents 2024–25 planned full-time equivalents
1,991 1,750 1,713

Internal Services

Description

Internal services are those groups of related activities and resources that the federal government considers to be services in support of programs and/or required to meet corporate obligations of an organization. Internal services refer to the activities and resources of ten distinct service categories that support program delivery in the organization, regardless of the internal services model in an agency or department. These services are: acquisition management services, communications services, financial management services, human resources management services, information management services, information technology services, legal services, materiel management services, management and oversight services, and real property management services.

Planned budgetary spending for internal services 

The following table shows, for internal services, budgetary spending for 2022–23 (dollars), as well as planned spending for that year and for each of the next two fiscal years.

Budgetary financial resources (dollars) for internal services
2022–23 budgetary spending (as indicated in Main Estimates) 2022–23 planned spending 2023–24 planned spending 2024–25 planned spending
989,691,775 989,691,775 940,630,905 899,018,880

Planned human resources for internal services 

The following table shows, in full time equivalents, the human resources the department will need to carry out its internal services for 2022–23 and for each of the next two fiscal years.

Human resources (full-time equivalents) for internal services
2022–23 planned full-time equivalents 2023–24 planned full-time equivalents 2024–25 planned full-time equivalents
7,296 7,025 6,847

Gender-based Analysis Plus

Gender-based Analysis Plus (GBA Plus) helps inform the design and implementation of policies, programs and initiatives to ensure they are inclusive and responsive to the different needs of people, so that progress is made in eliminating inequalities in Canada. 

The CRA reviews proposals for programs and services through a GBA Plus lens. This includes examining the economic and social differences between various segments of the population, including Indigenous peoples, people with disabilities, and visible minorities, to identify factors that may impede their access to Canada’s tax system and the benefits for which they are eligible, and to develop appropriate solutions to address these factors. In addition, the CRA:

  • provides advice for the development of policies and proposals in support of government initiatives 
  • promotes the annual GBA Plus Awareness Week
  • contributes to the Forum of Tax Administration Gender Balance Network

The CRA re-launched the Sex and Gender Information Practices Working Group to align with the Treasury Board of Canada Secretariat’s (TBS) Policy Direction on Modernization of the Government of Canada’s Sex and Gender Information Practices. The policy direction aims to modernize how the Government of Canada collects, uses and displays sex and gender information. The CRA will review its sex and gender information practices and identify needed changes to implement the policy direction. 

United Nations’ 2030 Agenda for Sustainable Development and the UN Sustainable Development Goals (SDGs)

The CRA’s core responsibility to deliver benefits to Canadians and its priority to become a more secure, transparent and accessible tax administration supports the United Nations 2030 Agenda and the United Nations Sustainable Development Goals:

  • end poverty in all its forms everywhere (SDG 1)
  • promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels (SDG 16)

The CRA administers critical benefits and credits, such as the Canada child care benefit and the disability tax credit, which contribute to the economic, social, and physical well-being of Canadians. Furthermore, the following efforts coalesce to advance inclusivity, transparency, and accountability within the CRA: the CRA’s access to information and privacy initiatives, the CRA Service Policy Framework, and the CRA’s ongoing efforts to consult with Canadians. Additional commitments supporting diversity and inclusion are outlined under the priority, a thriving diverse workforce and inclusive workplace.

The CRA is committed to taking action on climate change. Its Departmental Sustainable Development Strategy for 2020 to 2023Footnote vi details efforts to transition to low-carbon, climate resilient, and green operations. The CRA is taking important steps to adapt to climate change, reduce its greenhouse gas emissions, travel and commute sustainably, divert and reduce waste, procure environmentally friendly products and services, reduce paper consumption, and promote sustainable practices.

Logo of a series of small coloured squares in orange, blue, navy, and green is for Gender-based Analysis Plus

Sustainable Development at the CRA

The CRA pursues a number of initiatives contributing to sustainable development, including greening its operations, administering the fuel charge for businesses in provinces and territories where a carbon pricing mechanism is not in place or does not meet national criteria, and administering the Climate Action Incentive and other programs to offset the impact of fuel charges.

The CRA also recognizes the impact it has in the communities in which its employees live and work and is committed to greening its operations through a number of measures to support the Government of Canada’s target to reduce greenhouse gas (GHG) emissions. These measures include: developing a plan to reduce emissions from our fleet of vehicles, incorporating environmental criteria into our procurement processes, encouraging sustainable business travel and engaging with employees to promote sustainable employee behaviour. 

The CRA is taking important steps to reduce waste by piloting an innovative on-site composting system at our headquarters building that will convert organic waste into biofuel. The project will not only divert waste from landfill, thereby reducing GHG emissions from waste decomposition and transportation, but will also generate a source of clean energy.

Experimentation

The CRA continues to foster a culture of experimentation to improve programs and services through structured innovation processes, such as an Innovation Fund, and by encouraging experimentation across all levels of the organization. The following example of experimentation explores the application of emerging technologies.

The CRA produces large volumes of data and the ability to extract useful information from this vast amount of data is essential to building statistical models to make timely and accurate decisions. The CRA has been using machine learning techniques to experiment with the generation and anonymization of data, known as synthetic data, to replace real data when processing, analyzing, and modelling. This use of synthetic data will be particularly useful as most of the CRA’s micro data is sensitive and protected by law. The knowledge gained from these experiments will be paramount to predicting a number of important and relevant features needed to support government operations, and future projects that will build on the findings from these experiments. 

Logo in the shape of a lightbulb is used for experimentation

Data in the CRA

In 2022/2023, a theme will be enhancing information and data awareness across the Agency. Improved communications, increased web presence, and information and data sharing will assist employees in making more informed decisions. A second theme will include adjusting mindsets and modernizing practices so that information and data implications are considered from the outset of programs and projects. The Agency will also continue the shift that is presently occurring towards an enterprise view of information and data assets. This includes improvements to infrastructure that will further lay the path to future success and integration in 2023 and beyond.

Taxpayer Bill of Rights

The Taxpayer Bill of Rights (TBR) describes and defines 16 rights and builds upon the CRA’s corporate values of professionalism, respect, integrity, and collaboration. It describes the treatment taxpayers are entitled to when dealing with the CRA. The Taxpayer Bill of Rights also sets out the CRA’s commitment to small business to ensure their interactions are conducted as efficiently and effectively as possible.

The CRA integrates the TBR in its core responsibilities and across all of its daily activities. The TBR is a vital part of the CRA’s service transformation to be client-centric, fairer, and more supportive. Rights 5 and 6, 9 to 11, and 13 to 15 (identified with an asterisk below) are service rights that govern the CRA’s relationship with taxpayers. A service right is influenced by general concepts, such as fairness, transparency, and courtesy. The CRA promotes widespread understanding of those rights to ensure they are integrated into how it delivers programs and services, and interacts with its clients.

  1. You have the right to receive entitlements and to pay no more and no less than what is required by law
  2. You have the right to service in both official languages
  3. You have the right to privacy and confidentiality
  4. You have the right to a formal review and a subsequent appeal
  5. You have the right to be treated professionally, courteously, and fairly*
  6. You have the right to complete, accurate, clear, and timely information*
  7. You have the right, unless otherwise provided by law, not to pay income tax amounts in dispute before you have had an impartial review
  8. You have the right to have the law applied consistently
  9. You have the right to lodge a service complaint and to be provided with an explanation of the CRA findings*
  10. You have the right to have the costs of compliance taken into account when administering tax legislation*
  11. You have the right to expect the CRA to be accountable*
  12. You have the right to relief from penalties and interest under tax legislation because of extraordinary circumstances
  13. You have the right to expect the CRA to publish its service standards and report annually*
  14. You have the right to expect the CRA to warn you about questionable tax schemes in a timely manner*
  15. You have the right to be represented by a person of your choice*
  16. You have the right to lodge a service complaint and request a formal review without fear of reprisal

Commitment to small business

  1. The CRA is committed to administering the tax system in a way that minimizes the costs of compliance for small businesses
  2. The CRA is committed to working with all governments to streamline service, minimize cost, and reduce the compliance burden
  3. The CRA is committed to providing service offerings that meet the needs of small businesses
  4. The CRA is committed to conducting outreach activities that help small businesses comply with the legislation we administer
  5. The CRA is committed to explaining how we conduct our business with small businesses.

Priorities

In 2020, the CRA and its Board of Management identified the following five strategic priorities to help ensure that the CRA remains a world-class tax and benefits administration. Given their continued relevance, they have been retained for the 2022–23 Departmental Plan.

The CRA’s priorities guide the realization of its mandate and delivery of its core responsibilities for tax and benefits.

A seamless, empathetic and client‑centric service experience

CRA service channels will be accessible, integrated, and oriented, making clients’ interactions with the CRA seamless and easy. The CRA strives to be empathetic, taking a "People First" approach to delivering its services and programs to Canadians so that clients feel seen, heard, and responded to according to their diverse needs and perspectives. To accomplish this, the CRA is increasingly working with its clients to create solutions and leveraging their feedback to improve CRA services. The CRA has launched "Learn about your taxes", a new online tool that was created to make tax-filing more user friendly. It is intended to help students, teachers, and newcomers become more aware of benefits and credits, and shows how to compete their T1 tax and benefit return. The online tool was released in November 2021, with future phases to be released in the 2022–23 fiscal year.

The CRA is enhancing the Community Volunteer Income Tax Program (CVITP) by recognizing the efforts of the community organizations and their volunteers through the introduction of the first CVITP grant program to help defray the costs of and further encourage the running of free tax clinics. In the first year alone, the CRA sent just under one million dollars to qualifying organizations across Canada to support their efforts to ensure that vulnerable people have the ability to file tax returns and access the benefits and credits designed to support them.

In an effort to meet clients’ needs more quickly, the CRA will continue to strongly promote online services such as CRA My Account and Chatbot, wherever reasonable, to encourage Canadians to self-serve and reduce call volume. The CRA also plans on introducing a new chat service where Canadians will be able to interact with a CRA client service representative online for general questions by September 2022. This new service will provide the CRA the opportunity to make it easier for Canadians to contact the CRA and to find information that will help them meet their tax obligations and receive benefits to which they are entitled.

Providing a seamless, empathetic and client-centric service experience involves:

A palm facing up holding a human figure used to identify service improvements
  • adjusting the compliance approach according to the degree of non-compliance
  • improving client interactions through consultation and collaboration
  • launching more ways for clients to interact digitally with the CRA

This service review icon represents the service and digital improvements for 2022–23 to 2024–25 presented in this Plan to help the CRA continue its service journey following the multi-year funding reallocated in the CRA from Budget 2018 to develop and implement service improvement initiatives beginning in 2019–20.

Adjust the compliance approach according to the degree of non-compliance 

A palm facing up holding a human figure used to identify service improvements

Non-compliance with tax obligations takes many forms: it may be the result of errors, a misunderstanding of rules or a lack of appropriate information. In some cases, a client may choose not to comply. To protect the integrity of Canada’s self-assessment tax system, however, the CRA uses an escalating approach to resolve deliberately non- compliant behaviour. The CRA uses education and outreach, and sound risk management to guide reviews, audits, criminal investigations, and debt collection. Through early detection and correction, the CRA will aim to identify and address intentional non-compliance to ensure that all clients are paying their share. When addressing non-compliance, the CRA will maintain a client-centric approach, adapting its intervention to the circumstances, while remaining professional, transparent, fair and honest in how the client is treated.

Our commitment to Canadians in 2022–23: 

Improve client interactions through consultation and collaboration

A palm facing up holding a human figure used to identify service improvements

The CRA will consult with Canadians from various backgrounds to better understand the challenges they face when interacting with the organization. The CRA will gather insights from client feedback to identify ways to improve its services, collaborating with the clients to make the most use of these services. For example, the CRA partners with Forrester Research to measure its Client Experience (CX) Index: an internationally recognized metric for clients’ perceptions of how well an organization delivers experiences that are likely to create and sustain loyalty behaviours. The CRA measured its Client Experience (CX) index for the first time in 2019 and again in 2020, setting a baseline of 57 (out of 100) – a result that is typical of government organizations worldwide. The CRA will continue to measure the CX index to understand how clients feel about their interactions with the CRA to inform benchmarking, improvement and overall best practices in service performance and design.

Our commitment to Canadians in 2022–23: 

Launch more ways for clients to interact digitally with the CRA

A palm facing up holding a human figure used to identify service improvements

The CRA will continue to simplify access to its services, minimize the administrative burden on taxpayers, and provide its clients with more convenient digital tools to help clients find the information they need to comply with their tax obligations and access the benefits programs that the CRA administers. For example, the CRA is working towards making the Disability Tax Credit (DTC) more accessible to Canadians by redesigning the public-facing DTC webpages in order to make information easier to find and understand, and by creating a fully digital DTC application process, where both taxpayers and medical practitioners can submit their respective portions of the Form T2201, Disability Tax Credit Certificate, online.

The CRA will expand its current capabilities and allow more financial institutions to digitally exchange data with the CRA, which saves financial institutions the cost of paper, ink, mail, and courier services. The CRA will also launch its Secure Drop Zone initiative to provide a secure, two-way channel that enables the CRA, taxpayers, third parties, and other partners to digitally exchange information on an ad-hoc basis outside of the CRA’s portals. In addition, the CRA will implement new e-fax lines so inbound faxes can be more easily digitized and stored, enabling CRA employees to retrieve the digitized information remotely, which saves paper. 

In Budget 2021, the Canada Workers Benefit (CWB) was expanded to support approximately one million additional Canadians in low wage jobs. This benefit is a refundable tax credit that is intended to supplement the earnings of low and modest income workers and increase their incentive to enter into or maintain employment. Currently, individuals and families can claim the CWB on their individual income tax and benefit (T1) return. Eligible individuals and families can submit an application to get up to half of the CWB in advance payments instead of waiting for 'tax time'. 

At the CRA, digital transformation is a proactive and ongoing shift in culture, mindsets, and processes to enable improvements in service to Canadians. Managing the shift in culture requires the use of a growth mindset that encourages employees to look for opportunities to build upon or improve existing services, and then use the lessons learned to build new services that are designed for a digital environment first.

The CRA’s digital transformation program is developing a unified approach to digital transformation across all programs at the CRA, and develop reusable solutions to common challenges when migrating current processes to a digital environment. A Digital Acceleration Fund has also been established to support the rapid development of digital solutions and to meaningfully advance digital initiatives that will improve service to Canadians, providing funding for at least 13 projects in 2022 and beyond. Being nimble, identifying medium term digital initiatives to pursue, and effectively adopting a digital mindset are important steps for the CRA to take in making gains in the digital space and improving our service offerings to Canadians now and in the future. All of this work supports key digital and service-related commitments set out in the Minister of National Revenue’s 2021 mandate letter from the Prime Minister.

Our commitment to Canadians in 2022–23: 

A fair tax and benefit administration

The global economic and taxation landscape is rapidly evolving. The CRA is constantly innovating and adapting its compliance programs, so that Canada continues to maintain a fair tax system and level playing field for all. The CRA will transform its approach to tax administration by focusing on client events and transactions that have tax implications in real time to help facilitate timely compliance interventions. The CRA will continue to collaborate with key domestic and international stakeholders to address non-compliance.

To maintain fairness in Canada’s tax and benefits administration, the CRA will be: 

Reinforce the CRA’s efforts in combatting tax evasion and aggressive tax avoidance

The Government of Canada is committed to protecting the integrity of the Canadian tax system by combating tax evasion and aggressive tax avoidance on all levels in Canada and abroad, including tightening the net on sophisticated taxpayers who try to avoid paying their fair share of taxes and disrupting tax intermediaries who facilitate it. The 2021 mandate letter of the Minister of National Revenue includes important commitments related to the CRA’s work to combat aggressive tax planning, tax avoidance and tax evasion. The 2020 Fall Economic Statement and Budget 2021 announced additional funding that will allow the CRA to develop new initiatives and extend existing programs to fight tax evasion and aggressive tax avoidance, which includes improving transparency on beneficial-ownership arrangements, and closing significant tax loopholes. These investments will also allow the CRA to enhance its capacity to identify tax evasion involving trusts. These actions will help ensure that those who reduce their taxes in a way that goes against the spirit of the law, who break the law, or who try to get unwarranted refunds will face the consequences of their actions. The CRA has been and will continue to focus and increase its audit activities to identify and target offshore non-compliance and aggressive tax planning, particularly in the most egregious cases. In addition, Budget 2021 also announced that the funding will allow the CRA to provide better targeted service and guidance to executors and trustees of estates.

Our commitment to Canadians in 2023–24: 

Exchange and leverage information with the CRA’s key international and domestic partners 

Engaging with the CRA’s global partners is instrumental in maintaining fairness. The CRA is committed to international efforts to ensure that multinational enterprises pay their fair share of tax on the profits by doing business in Canada and around the world. After many years of intensive work to modernize the international tax rules, members of the Organisation for Economic Co-operation and Development (OECD) Inclusive Framework reached an agreement on October 8, 2021, when more than 130 of its member jurisdictions joined the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The agreement aims to ensure that multinational enterprises (MNEs) will be subject to a minimum tax rate of 15%, and will re-allocate taxing rights in relation to a portion of profits for many of the largest and most profitable MNEs to countries worldwide. This is a landmark agreement, and an ambitious implementation timeline has been set, with legislative changes intended to take effect in 2023. The CRA, through Commissioner Hamilton’s role as Chair of the OECD’s Forum on Tax Administration (FTA) and sponsor of the FTA’s Large Business and International Program (LBIP), will have a central role to play in 2022 as implementation and administrative details for the Two-Pillar Solution are finalized.

Our commitment to Canadians in 2022–23: 

Sharpen the focus on emerging tax risks

The CRA continues to expand its business intelligence and data analysis tools and capacity to target those who attempt to conceal their assets to avoid paying their share of tax. In 2022–23, the CRA will identify and address intentional non- compliance as early as possible. This will help to minimize objections and collections impacts, provide more certainty to those considering similar actions, and ensure that everyone pays their share of taxes.

Our commitment to Canadians in 2022–23: 

Our commitment to Canadians in 2023–24: 

Manage the tax debt through Government of Canada investments

To improve the CRA’s ability to collect outstanding taxes and to help reduce the overall growth of the tax debt, Government of Canada investments from Budget 2021 provides the CRA with $230 million over five years, starting in 2021–22. It is anticipated that this funding will lead to the collection of an additional $5 billion in outstanding taxes over that period.

Our commitment to Canadians in 2022–23: 

Enhanced security, transparency, and accountability

The CRA will enhance its security technologies, processes, and controls to further protect the confidentiality of sensitive information from both internal and external threats. In addition, the CRA will continue to actively seek to build and maintain trust and fairness by increasingly embedding privacy, accessibility, and security into the design of its programs and processes. As the CRA proactively leverages its data to a greater extent for strategic uses, this information will be managed in an ethical and secure manner.

Enhancing security, transparency and accountability includes:

Enhance security technologies, processes, and controls to prevent breaches

The protection of taxpayer information is of the utmost importance for the CRA. When clients trust that the CRA is fair in its dealings with them and the CRA protects their personal information in an increasingly sophisticated cyber threat environment, they are more likely to comply with their tax obligations. This is why the CRA has stringent and ongoing measures in place to analyze, identify, and mitigate against potential threats, neutralize threats when they occur, prevent unauthorized changes to clients’ accounts, and protect sensitive data. The CRA also leverages its relationships with other government departments, law enforcement, the Canadian Anti-Fraud Centre and the provinces and territories to ensure horizontal collaboration and coordination needed to protect taxpayer accounts and personal information. As the CRA looks ahead to a workplace of the future in which employees will more often be working remotely, it will continue to provide security guidance to employees to ensure the ongoing protection of the personal information Canadians have entrusted to it.

Our commitment to Canadians in 2022–23: 

Promote greater transparency 

The CRA strives to be transparent in the way it manages its day-to-day operations to achieve results that demonstrate quality, efficiency, and effectiveness. The CRA is committed to being clear and transparent when reporting to its clients the performance results that it has achieved, and in its contribution to the Open Government initiative, which provides greater access to government data and information to the public and businesses. Further, the CRA is committed to adhering to the proactive disclosure requirements outlined in Bill C-58. The CRA will respond in a more timely way to requests under the Access to Information Act and Privacy Act. 

Our commitment to Canadians in 2022–23: 

An innovative, data-driven organization

As the CRA continues to advance innovative efforts across the organization, it will test new approaches using intelligent risk-taking principles, and assess whether desired results are achieved. It will draw lessons from its experience during the COVID-19 pandemic to drive to integrate innovation into its culture. It will also continue to invest in leading‑edge information technologies (e.g., machine learning, artificial intelligence, robotics) to strengthen its operational capabilities and provide new services more frequently, and adopt new technologies earlier. 

Enabling an innovative, data-driven organization includes: 

Stimulate a culture of innovation and use of innovative techniques and emerging technologies 

The CRA will continue to foster a workplace culture that constantly improves programs and services for Canadians by turning good ideas into successful solutions. The CRA’s ongoing focus is to empower its employees to help identify continuous improvement by looking at processes from the client’s perspective.

Our commitment to Canadians in 2022–23: 

Improve data quality and better integrate the use of data across the CRA

To help the CRA design and deliver more effective programs and services, the CRA will enhance its ability to access and use data and information, evaluate its quality, interpret the results of analyses, and ensure its ethical use in bringing about better outcomes for Canadians.

Our commitment to Canadians in 2022–23: 

A thriving and inclusive workforce and inclusive workplace

The CRA will continue to advance equity, diversity and inclusion in the workplace and foster an environment that supports accessibility and well-being. The CRA will also focus on prevention, response, and support to tackle discrimination, bias, and racism in the workplace. The CRA’s workforce will be equipped to respond quickly to new challenges and opportunities and make use of available technologies. Further, the CRA will adapt its workplace to include more digital and virtual ways of working for employees.

A thriving diverse workforce and inclusive workplace includes:

Advance diversity and inclusion in the workplace

The CRA will take further steps to build a more diverse, representative, and inclusive workforce by closing representation gaps for equity-deserving groups that currently exist within the organization. The CRA will continue to support the Clerk’s Call to Action on Anti-Racism, Equity and Inclusion in the Federal Public ServiceFootnote vii and implement the initiatives included in the CRA’s Employment Equity, Diversity and Inclusion Action Plan 2021 to 2022 through 2024 to 2025. The detailed CRA response to the Clerk’s call to action letter is outlined in the CRA’s Letter on Implementation of the Call to Action on Anti-Racism, Equity and InclusionFootnote viii.

Our commitment to Canadians in 2022–23:

Address discrimination and harassment in the workplace

The CRA will complete the alignment of its human resources procedures, guidelines, and other information with the updated regulations in Part II of the Canada Labour Code, which focus on the prevention and resolution of harassment and violence in the workplace. In addition, the CRA will provide its employees and managers with the necessary training and support to foster better awareness and more actively address harassment and violence prevention. 

Our commitment to Canadians in 2022–23: 

Ensure that work environments are accessible, flexible, digital, and connected

The CRA continues to adapt to the hybrid model of work, which allows some employees to work remotely fulltime, others to work from CRA worksites fulltime, or a combination of working at home and at the office, based on business and operational requirements while balancing employee preferences. The CRA will be agile as it explores, experiments, and innovates with the hybrid model of work. CRA offices will feature modernized workplaces that are flexible, green, collaborative, efficient, digital, healthy, and inclusive. 

Our commitment to Canadians in 2022–23: 

Key Risks

The CRA conducts regular environmental scans and maintains a corporate risk profile to identify and manage key challenges and opportunities related to our core responsibilities. The Board of Management and the CRA have identified the following areas of key risk and opportunity, within each CRA priority, as those expected to have the greatest impact during the planning period.

A seamless, empathetic, and client-centric service experience

A fair tax and benefits administration

Enhanced security, transparency, and accountability

An innovative, data-driven organization

A thriving diverse workforce and inclusive workplace

Planned spending and human resources

Planned spending

Agency spending 2019–20 to 2024–25 

The following graph presents planned (voted and statutory) spending over time.Footnote 8

CRA spending trend (dollars)

The image is described below
Spending trend (dollars) for the Canada Revenue Agency
  Actuals 2019–20 Actuals 2020–21 Forecast Spending 2021–22 Planned Spending 
2022–23
Planned Spending 
2023–24
Planned Spending
2024–25
Statutory 3,641,252,364 6,002,927,402
7,454,599,224 8,389,076,222 8,550,489,810 8,295,678,502
Voted 3,556,958,796 3,981,070,537 4,821,520,877 4,119,778,629 4,023,702,764 3,944,385,366
Total 7,198,211,160 9,983,997,939 12,276,120,101 12,508,854,851 12,574,192,574 12,240,063,868
Budgetary planning summary for core responsibilities and internal services (dollars)
Core responsibilities and internal services 2019–20 actual expenditures 2020–21 actual expenditures 2021–22 forecast spending 2022–23 budgetary spending (as indicated in Main Estimates) 2022–23 planned spending 2023–24 planned spending 2024–25 planned spending
Tax 3,279,915,517 3,888,255,191 4,229,347,068 3,838,492,068 3,838,492,068 3,701,726,671 3,634,469,877
BenefitsFootnote 9 3,140,851,352 5,147,281,794 6,513,267,954 7,676,246,779 7,676,246,779 7,927,540,647 7,702,542,229
Taxpayers' OmbudspersonFootnote 10 3,804,534 4,614,641 4,523,631 4,424,229 4,424,229 4,294,351 4,032,882
Subtotal 6,424,571,403 9,040,151,626 10,747,138,653 11,519,163,076 11,519,163,076 11,633,561,669 11,341,044,988
Internal services 773,639,757 943,846,313 1,528,981,448 989,691,775  989,691,775 940,630,905 899,018,880
Total 7,198,211,160 9,983,997,939 12,276,120,101 12,508,854,851 12,508,854,851 12,574,192,574 12,240,063,868

A significant portion of the increase in the CRA’s overall budget is attributable to its statutory appropriations, in particular to spending associated with the Climate Action Incentive (CAI) payment. The CRA is responsible for the administration of the fuel charge in jurisdictions that do not meet the federal carbon pricing benchmark. This includes the delivery of the CAI payment which returns the majority of the direct proceeds from the fuel charge to individuals and families of the province in which the proceeds are raised. 

Actual and forecast spending under the CRA’s voted appropriations for fiscal years 2019–20 to 2021–22 also includes technical adjustments such as the carry-forward from the previous year and funding for severance payments, parental benefits, and vacation credits. In addition to the aforementioned items, forecast spending in 2021–22 has increased significantly as a result of the administration of measures associated with the Government’s response to COVID-19 and new funding for measures announced in the 2021 Federal Budget. Over the planning period, the reduction in the CRA’s voted appropriations, from $4.120 billion in 2022–23 to $3.944 billion in 2024–25 is primarily as a result of a decrease or sunsetting of funding to implement and administer various measures announced in the federal budgets as well as those associated with the COVID-19 pandemic.

2022–23 Budgetary gross and net planned spending summary (dollars)

The following table reconciles gross planned spending with net planned spending for 2022–23.

Budgetary planning summary (dollars)
Core responsibilities and internal services 2022–23 gross planned spending 2022–23 planned revenues netted against spending 2022–23 planned net spending
Tax 4,191,276,667 352,784,599 3,838,492,068
Benefits 7,677,171,516 924,737 7,676,246,779
Taxpayers' OmbudspersonFootnote 11 4,424,229 - 4,424,229
Subtotal 11,872,872,412 353,709,336 11,519,163,076
Internal services 1,076,549,812 86,858,037 989,691,775
Total  12,949,422,224 440,567,373 12,508,854,851

Planned revenues netted against expenditures represent amounts to be recovered by the CRA for the provision of services to Employment and Social Development Canada for the administration of the Canada Pension Plan and the Employment Insurance Act.

Planned human resources

Human resources planning summary for core responsibilities and internal services

The following table shows actual, forecast and planned full-time equivalents (FTEs) for each core responsibility in the CRA’s departmental results framework and to Internal Services for the years relevant to the current planning year.

Planned human resources full-time equivalents
Core responsibilities and internal services 2019–20 actual full-time equivalents 2020–21 actual full-time equivalents 2021–22 forecast full-time equivalents 2022–23 planned full-time equivalents 2023–24 planned full-time equivalents 2024–25 planned full-time equivalents
Tax 34,267 35,418 36,952 37,493 36,299 35,788
Benefits 1,302 1,463 1,691 1,991 1,750 1,713
Taxpayers' OmbudspersonFootnote 12 38 33 34 39 38 35
Subtotal 35,607 36,914 38,677 39,523 38,087 37,536
Internal services 6,146 6,410 7,457 7,296 7,025 6,847
Total 41,753 43,324 46,134 46,819 45,112 44,383

The increase in forecast full-time equivalents (FTE) in 2021–22 is largely attributable to the administration of measures associated with the Government’s response to COVID-19 and new funding for measures announced in the 2021 Federal Budget. Over the planning period, the reduction in FTEs from 46,819 in 2022–23 to 44,383 in 2024–25, is primarily as a result of a decrease or sunsetting of funding to implement and administer various measures associated with the COVID-19 pandemic.

Estimates by vote

Information on the CRA’s organizational appropriations is available in the 2022–23 Main EstimatesFootnote ix.

Future-oriented condensed statement of operations

The condensed future-oriented statement of operations for Agency activities, which includes only those operational revenues and expenses that are managed by the CRA and utilized in running this organization, provides a general overview of the CRA's operations. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management. The forecast and planned spending amounts presented in other sections of this Plan are prepared on an expenditure basis; as a result, amounts may differ. A more detailed future-oriented statement of operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, are available on the CRA’s departmental webpage.

Condensed future-oriented statement of operations for the year ending March 31 (dollars)
Financial information 2021–22 Estimated results 2022–23 Planned results Difference (planned results minus estimated results)
Total expenses 6,541,911,127 6,846,049,801 304,138,674
Total non-tax revenues 1,073,657,675 825,565,297 (248,092,378)
Net cost of operations 5,468,253,452 6,020,484,504 552,231,052

Corporate information

Organizational profile

Minister: The Honourable Diane Lebouthillier P.C., M.P.

Ministerial profile: National Revenue

Institutional head: Bob Hamilton

Enabling instrument: Canada Revenue Agency Act

Chair, Board of Management: Suzanne Gouin

Year of commencement: 1999

Raison d’être, mandate and role: who we are and what we do

The Canada Revenue Agency Act sets out the mandate, structure and authorities of the CRA. It establishes a governance structure that is unique in Canada, comprising a Minister, Board of Management (the Board), Commissioner and Taxpayers’ Ombudsperson. The Minister is responsible to Parliament for all CRA activities and exercises powers relating to regulation making and providing reports to Parliament or the Governor in Council (Cabinet). The Board is responsible for overseeing the organization and administration of the CRA and the management of its resources, services, property, personnel and contracts. It is also responsible for developing the Corporate Business Plan. The CRA is headed by a Commissioner who is accountable to the Minister and must assist and advise them with respect to legislated authorities, duties, functions and Cabinet responsibilities. As the CRA’s chief executive officer, the Commissioner is responsible for the day to day management of the CRA. The mandate of the Ombudsperson is to enhance the accountability of the CRA in its services to taxpayers by offering a service complaint mechanism that is independent of the CRA. The Ombudsperson is responsible for upholding the Taxpayer Bill of Rights.

The Minister of National Revenue is responsible for the CRA. The raison d’être of the CRA is to administer taxes, benefits, and related programs for governments across Canada. The CRA contributes to the economic and social well-being of Canadians by making sure that:

The CRA’s mandate is legislated through acts including the Income Tax Act, the Excise Tax Act and the Excise Act, which the CRA administers. In fulfilling its core responsibilities, the CRA’s role is to collect taxes on behalf of most provinces and territories, as well as many self-governing Indigenous governments, to collect certain non-tax debts for the federal government and to administer legislation relating to charities, the Canada Pension Plan, other registered plans and the employment insurance program.

Operating context

As the CRA pursues the strategic objectives and advances the priorities set out in this plan, a number of external and internal factors must be considered that are likely to have an impact on the achievement of its plans during 2022–23 and beyond.

COVID-19

The CRA has been a major contributor to the success of Canada’s COVID-19 Economic Response Plan requiring significant internal resources to be reallocated to administer COVID-19 benefits. In 2022–2023, the CRA will continue to administer the following extended emergency measures and recovery benefits to provide targeted support that will assist Canadians and businesses that continue to require it due to the COVID-19 pandemic:

In addition, the CRA will also administer the following individual income support benefit and business support programs: 

While the CRA successfully implemented these emergency benefit and subsidy programs, and continues to do so as these programs evolve, challenges remain both in responding to clients’ need for greater information and to maintain the integrity of all COVID-19 benefit programs that it administers. The CRA continues to monitor for suspicious activity, implement new controls to protect the integrity of the program, and ensure that only eligible Canadians are receiving payments.

The operating environment for the CRA contact centres has changed as the delivery of the COVID-19 emergency benefits, and the impact of the recent economic situation, has led to a significant increase in call volumes and call handle time. The CRA’s contact centres were an instrumental component of Canada’s early response to the pandemic and continue to be a critical service for Canadians and businesses concerning both tax issues and benefits. The CRA will continue to seek solutions to reduce wait times and provide the service that Canadians have come to expect. 

To detect, prevent, and address potential instances of fraud and identity theft, the CRA continues to monitor, investigate, and resolve individual accounts and emergency and recovery benefit applications. Canadians are able to report suspicious activities on their accounts through both phone and web channels.

Digital Transformation

Technological advancement and consumers’ shift to online commerce is revolutionizing daily life, while new business and employment models are reshaping the global economy. The CRA must keep abreast of the evolution of digital tax compliance risks and harness emerging technologies to help it streamline its own operations, and improve how it manages its data to facilitate more informed decision-making. The CRA’s Digital Transformation Officer is playing a pivotal role in implementing a comprehensive, integrated approach to a digital change agenda that fuses modern technology with contemporary business practices to deliver services in simple, modern, and effective ways that are designed for digital platforms. 

Safeguarding data

In today’s increasingly connected world, all organizations must constantly take steps to safeguard sensitive information against evolving threats. Security and reputational risks, such as scams, identity theft, and cyberattacks, have significant potential to affect the CRA’s business operations. The rapidly changing business environment and the digitalization of the economy have resulted in the need for the CRA to develop systems and approaches to adapt quickly to emerging risks that jeopardize the revenue base. The CRA has been investing in business intelligence, advanced analytics, artificial intelligence, and related technologies and infrastructure to better identify high risk cases of non-compliance. The CRA recognizes that security must be managed in a proactive and holistic manner and is working to enhance its information technology security strengthen its overall security posture in accordance with industry best practices.

Diversity and inclusion

Canada is one of the most diverse countries in the world. One-fifth of Canada’s people were born outside Canada and, by 2031, almost a third of Canadians will be visible minorities. Canada’s Indigenous population is growing at more than four times the rate of the non-Indigenous population. Estimates of people who identify as LGBTQ2+ in Canada range from 5% to 13%. One in seven adult Canadians self-identify as having a disability. By the age of 40, 1 in 2 Canadians has or have had a mental illness. Renewed efforts to enhance diversity and inclusion have resulted following worldwide calls to action to create a more just society with fewer systemic barriers to inclusion for marginalized groups like Indigenous peoples, racialized people and persons with disabilities. Leading organizations have demonstrated that they are more successful when they leverage the advantages that come from their entire pool of talent. The Clerk of the Privy Council has identified diversity and inclusion in the federal Public Service, especially in leadership, as a top Government of Canada priority. The CRA is committed to developing a more diverse workforce and inclusive workplace.

CRA staffing principles 

Staffing principles related to a successful staffing program:

Adaptability Staffing is flexible and responsive to the changing circumstances and to the unique or special needs of the organization.
Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements.
Fairness Staffing is equitable, just and objective.
Productiveness Staffing results in the required number of competent people being appointed to conduct the CRA’s business.
Transparency Communications about staffing are open, honest, respectful, timely and easy to understand.

Staffing principles related to an effective workforce:

Competency  The workforce possesses the attributes required for effective job performance.
Non-partisanship  The workforce and staffing decisions must be free from political and bureaucratic influence.
Representativeness The composition of our workforce reflects the labour market availability of employment equity designated groups.

Supplementary Information Tables

The following supplementary information tables are available on the CRA’s departmental webpageFootnote x:

Federal tax expenditures

This Plan does not include information on tax expenditures.

Tax expenditures are the responsibility of the Minister of Finance. The Department of Finance Canada publishes cost estimates and projections for government-wide tax expenditures each year in the Report on Federal Tax ExpendituresFootnote xi. This report provides detailed information on tax expenditures, including objectives, historical background and references to related federal spending programs, as well as evaluations, research papers and gender-based analysis plus.

Organizational contact information

Mailing address:

Connaught building
555 MacKenzie Avenue
Ottawa ON K1A 0L5

Telephone: 613-957-3688

Fax: 613-952-1547

Website: www.canada.ca/en/revenue-agencyFootnote xii  

Appendix: definitions

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 document that sets out a department’s priorities, programs, expected results and associated resource requirements, covering a three-year period beginning with the year indicated in the title of the report. Departmental Plans are tabled in Parliament each spring.

departmental result

A change that a department seeks to influence. 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 performance in a fiscal year against its plans, priorities and expected results set out in its Departmental Plan for that year. Departmental Results Reports are usually tabled in Parliament each fall.

experimentation

The conducting of activities that explore, test and compare the effects and impacts of policies and interventions in order to inform decision-making and improve outcomes for Canadians. Experimentation is related to, but distinct from, innovation. Innovation is the trying of something new; experimentation involves a rigorous comparison of results. For example, introducing a new mobile application to communicate with Canadians can be an innovation; systematically testing the new application and comparing it against an existing website or other tools to see which one reaches more people, 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 Plus)

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 2022–23 Departmental Plan, government-wide priorities are the high-level themes outlining the government’s agenda in the 2021 Speech from the Throne: protecting Canadians from COVID-19; helping Canadians through the pandemic; building back better – a resiliency agenda for the middle class; the Canada we’re fighting for.

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.

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 a department and that focus on a specific set of outputs, outcomes or service levels.

program inventory

An inventory of a department’s programs that describes how resources are organized to carry out the department’s core responsibilities and achieve its planned 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.

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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