Business Returns Processing and Services

Canadian and non-resident businesses (ranging from sole proprietorships to multinational corporations and excluding self-employed individuals) are legal entities and not individuals. GBA Plus characteristics do not apply them. Additionally, there is limited demographic information regarding the ownership of these legal entities.

A uniform approach to processing and related services is preferred in this context.

Individual Returns Processing 

Any data concerning gender and diversity information for the Individual Returns is not available from internal systems at this time. The system reports only count T1 returns processed or T1 re-assessments completed within and outside the service standard timeframes, which does not provide the information required to determine gender or diversity information.

A uniform approach to processing and related services is preferred in this context, with a couple of exceptions (e.g., Guaranteed Income Supplement recipients, and Canadian with low/no income).

Self-service Portals

The portal exit surveys gather limited GBA Plus information (gender, person with a disability, visible minority, Indigenous) based on survey participants’ responses. While this service feedback is useful in terms of improving the design and delivery of our digital services, survey results are not representative of the population, therefore, no inferences from the survey results could be made to the population of Canada for GBA Plus purposes.

Information sharing agreements with Statistics Canada may enable the program to conduct GBA Plus analysis.

Returns compliance activities are not targeted to any specific population. The risk scoring model and other related activities do not include diversity factor elements but instead focus on factors such as estimated tax owing, or compliance history. 

Through its annual benefit letter campaign, the program focuses on individuals who seem eligible for benefits but have not yet filed their tax return to access them. The CRA will continue to explore what elements, if any, would be useful in applying the diversity lens.

The CRA will continue to explore what actions can be taken, if any, to enable future monitoring or reporting of the program’s impacts by gender and diversity. 

The program plans to undertake an analysis to better understand the make-up of those in the non-filer population, to better inform its compliance activities (e.g. using education and nudge principles). 

In fiscal year 2022-23, the Scientific Research and Experimental Development (SR&ED) Program is planning to conduct a survey, as part of its service initiatives, to measure the effectiveness of its initiatives, including its outreach activities. The SR&ED Program will explore the possibility of providing survey respondents with the option of indicating their gender and demographic information during this process, when applicable. The results of this survey will help to improve the SR&ED Program’s services and products, and ensure they are tailored to the needs of potential claimants by employing a GBA Plus lens.

Other areas of the Reporting Compliance program are focusing efforts on increasing their use of gender and diversity data for program monitoring and reporting purposes. This initiative will result in incremental improvements on the program’s ability to analyze and report on impacts related to gender, age, income, and other available intersecting identity factors. The program will also train staff at various levels in GBA Plus to monitor and report program impacts by gender and diversity and, ultimately, to develop evidence-based policies and procedures that leverage considerations from a GBA Plus perspective.

The Objections program does not collect GBA Plus data on the population who has chosen to file an objection to dispute their income tax or commodity tax assessment, or their determination on tax credits or benefits. The program reviews objections on a case-by-case basis taking into account any new information provided by the taxpayer. Identity elements are not considered when determining the outcome of an objection.

The Appeals program does not collect GBA Plus data on the population who has chosen to file an appeal to the court. The program reviews notices of appeal on a case-by-case basis taking into account any new information provided by the taxpayer. Where settlements cannot be reached, the court makes the ultimate decision on the outcome of an appeal. Identity elements are not considered by the program when determining the outcome of an appeal.

The Charities program promotes and supports the application of GBA Plus. Elements of GBA Plus analysis are incorporated in the policy development process and are considered when designing new programs.

The Charities Directorate operates a core curriculum training program that gives Directorate officers the charity law knowledge they need to carry out their duties. Since late 2020, this training program has been delivered virtually due to ongoing COVID-19 pandemic and the need for the vast majority of Directorate officers to work from home. In August 2020, a GBA Plus assessment of the training program was completed, to assess the potential impacts of the transition to a virtual delivery. 

When developing budget proposals, new policies, and programs, the Charities Directorate understands that the charitable sector is highly diverse, with registered charities and other qualified donees carrying out activities to serve a vast range of communities and needs. In most instances, the program does not apply a single GBA Plus element to the budget process or to policy/program development as different demographic groups (such as women, men, and non-binary people) can experience the same issue differently. 

As there may be varying impacts on diverse populations that extend beyond gender identity, the Charities Directorate also considers other GBA Plus elements when analyzing its programs and policies, including age, disability, language, geography, and income.

The Excise and GST/HST Rulings programs analyze all rulings and interpretations through the same lens regardless of client demographic information. GBA Plus is not applicable and the Excise & GST/HST Rulings program does not collect individual client data to undertake GBA Plus analysis.

The CRA’s rulings and interpretations of Canada’s income tax laws are based on the Income Tax Act, the Income Tax Regulations, all related statutes, and the Income Tax Conventions which Canada has with other countries. The CRA‘s policy, rulings, and interpretations programs analyze all rulings and interpretations through the same lens regardless of client demographic information. GBA Plus is not applicable and the Income Tax Rulings program does not collect individual client data to undertake GBA Plus analysis.

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 (e.g., 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 Plus, 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. 

The CRA collects the following GBA Plus data on CVITP clients: 

• Gender, 
• Age, 
• Income, 
• Residency status, and
• Disability. 

This information allows the CVITP to identify gaps with underserved groups and further target their efforts. 

The disability tax credit (DTC) program currently reports the number of individuals with a DTC certificate by gender, age group, and restriction. Furthermore, the DTC Modernization (DTCM) Section is tasked with exploring new and innovative solutions to improve products and tools related to tax measures for persons with disabilities. It analyzes the qualitative and quantitative data relating to the DTC, including the new T2201 form and digital application process. Qualitative data comes from comments, focus groups, and the Disability Advisory Committee. 

The CRA collects data to examine aspects of the employee experience as well as CRA human resources activities and policies using the GBA Plus lens. In addition, the CRA conducts internal surveys on a variety of topics and participates in public service-wide surveys that allow analysis of responses via GBA Plus. 

The CRA launched an Outreach database tool in 2021 to capture all recruitment outreach activities, including those targeting equity-deserving groups. The 2022-2025 CRA Recruitment Strategy identifies multiple activities that aim to address equity and inclusion in recruitment activities. The next step is to identify key performance indicators to measure and monitor their effectiveness.

The CRA undertakes ongoing monitoring of communication products for gender and diversity impacts, collecting some analytics to measure social media effectiveness. User experience data is captured by population segment to integrate accessibility and inclusivity considerations into all phases of the digital and publishing design process.

Canada Workers Benefit

The Canada Workers Benefit (CWB) is a refundable tax credit to help individuals and families who are working and earning a low income. Recent enhancements could provide about $1,000 more a year to low-wage, full-time workers and lift close to 100,000 Canadians out of poverty. The CWB is administered through the T1 income tax and benefit return.

Community Volunteer Income Tax Program

The Community Volunteer Income Tax Program (CVITP) works in collaboration with community organizations, supporting free volunteer-based tax preparation clinics for individuals with a modest income and simple tax situation. 

Benefits Outreach Program

The Benefits Outreach Program works to ensure that vulnerable segments of the Canadian population (Indigenous peoples, newcomers and refugees, seniors, youth, persons with disabilities, housing insecure, and individuals with a modest income) receive information about the benefits and credits to which they are entitled. CRA Benefits Outreach Officers conduct outreach activities across the country to raise awareness of the importance of filing taxes to access benefits and credits, answer questions, and promote the CVITP.

The disability tax credit (DTC) 

The disability tax credit is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of income tax they may have to pay. The purpose of the DTC is to provide for greater tax equity by allowing some relief for disability costs, since these are unavoidable additional expenses that other taxpayers don’t have to face. Being eligible for the DTC can open the door to other federal, provincial, or territorial programs such as the registered disability savings plan, the Canada workers benefit, and the child disability benefit.

Canada child benefit (CCB) 

The CCB provides support for low- to middle-income families with children to help them with the high cost of raising children. Because it is tax-free and based on income, the CCB provides more support to those who need help the most. As of July 2018, the CCB thresholds and benefit amounts have been indexed annually to keep pace with the rising cost of living.

Canadian Indicator Framework ambition: reduce poverty in Canada in all its forms

Canadian Indicator Framework: Target 1.1 - "By 2030, a 50% reduction in the poverty rate, compared to the 2015 level"