Section III: Supplementary Information - Financial Highlights

Agency planned spending and full-time equivalents

Agency Main Estimates and planned spending and full-time equivalents (thousands of dollars)
 
Forecast spending 2011-2012
Planned spending 2012-2013
Footnote 1
Planned spending 2013-2014
Footnote 1,
Footnote 2
Planned spending 2014-2015
Footnote 1,
Footnote 2
Total Main Estimates
4,293,046
4,374,952
4,058,778
4,074,342
Adjustments
Carry Forward from 2010-2011
178,007
-
-
-
Supplementary Estimates
Implementation of 2011 Federal Budget measures that affect individuals, benefit recipients, trusts, businesses and charitable organizations
19,059
-
-
-
Government advertising programs
1,000
-
-
-
Upgrade of the personal income tax processing system
6,216
-
-
-
Transfer to Treasury Board of Canada Secretariat to support the National Managers' Community
(100)
-
-
-
Transfer of funds to Shared Services Canada
(53,662)
-
-
-
 
(27,487)
-
-
-
Technical Adjustments:
Collective bargaining/salary contract increases
-
29
29
Maternity and severance payments
80,000
-
-
-
Respendable non-tax revenues increase
21,601
-
-
-
 
101,601
-
29
29
Total Adjustments
252,122
-
29
29
Total Planned Spending
4,545,168
4,374,952
4,058,808
4,074,371
Less:
Respendable non-tax revenue pursuant to the Canada Revenue Agency Act
252,289
206,769
197,011
201,238
Non-respendable non-tax revenue (Agency activities)
65,648
64,892
61,892
62,411
Plus: Cost of services received without charge
284,587
279,294
273,540
273,142
Total agency spending
Footnote 3
4,511,818
4,382,585
4,073,445
4,083,865
Full-time equivalents (planned)
39,593
40,388
40,021
40,021

Footnote 1
Planned spending does not include certain technical adjustments made in 2011-2012, primarily carry forward from the previous year ($178 M in 2011-2012) and maternity and severance benefits ($80 M in 2011-2012). These are in-year adjustments.
Footnote 2
Excludes forecasted disbursements to the provinces for the Softwood Lumber Products Export Charge Act, 2006, which are unavailable at this time ($140 M in 2011-2012 and $280 M in 2012-2013).
Footnote 3
Details may not add to totals due to rounding.

Agency planned spending by program activity and full-time equivalents (thousands of dollars)
 
Forecast spending 2011-2012
Planned spending 2012-2013
Footnote 1a
Planned spending 2013-2014
Footnote 1a,
Footnote 2a
Planned spending
2014-2015
Footnote 1a,
Footnote 2a
Program Activity
Taxpayer and business assistance
413,507
543,025
259,779
259,031
Assessment of returns and payment processing
626,084
617,948
635,038
652,606
Accounts receivable and returns compliance
429,609
425,302
Reporting compliance
998,705
985,132
967,357
964,454
Appeals
159,856
153,855
151,168
150,920
Benefit programs
368,130
367,546
372,080
376,487
Internal Services
1,522,468
1,271,936
1,240,544
1,242,339
Taxpayers' ombudsman
3,323
3,232
3,232
3,232
Total planned spending
4,545,168
4,374,952
4,058,808
4,074,371
Less:
Respendable non-tax revenue pursuant to Canada Revenue Agency Act
252,289
206,769
197,011
201,238
Non-respendable non-tax revenue (Agency activities)
65,648
64,892
61,892
62,411
Plus: Cost of services received without charge
284,587
279,294
273,540
273,142
Total agency spending Footnote 3a
4,511,818
4,382,585
4,073,445
4,083,865
Full-time equivalents (planned)
39,593
40,388
40,021
40,021

Footnote 1a
Planned spending does not include certain technical adjustments made in 2011-2012, primarily carry forward from the previous year ($178 M in 2011-2012) and maternity and severance benefits ($80 M in 2011-2012). These are in-year adjustments.
Footnote 2a
Excludes forecasted disbursements to the provinces for the Softwood Lumber Products Export Charge Act, 2006, which are unavailable at this time ($140 M in 2011-2012 and $280 M in 2012-2013).
Footnote 3a
Details may not add to totals due to rounding.

Details on transfer payment programs

Children's special allowance payments (CSA)

Strategic outcome: Eligible families and individuals receive timely and correct benefit payments.

Program activity: Benefit programs

Name of transfer payment program: Children's special allowance payments (CSA) (Statutory)

Start date: August 28, 1995 Footnote 1b

End date: Ongoing

Description: 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. CSA payments are equivalent to Canada Child Tax Benefit payments. CSA payments are governed by the Children's Special Allowances Act which provides that this allowance be paid out of the Consolidated Revenue Fund.

Expected results: Monthly payments issued on schedule.

 
(thousands of dollars)
Forecast spending 2011‑2012
Planned spending 2012‑2013
Planned spending 2013‑2014
Planned spending 2014‑2015
Total grants
 
 
  
 
Total contributions
 
 
 
 
Total other transfer payments Footnote 2b
227,000
233,000
236,000
240,000
Total transfer payments
227,000
233,000
236,000
240,000
Planned evaluations: N/A
Footnote 1b
Responsibility for Children's special allowance payment was transferred from Human Resources Development Canada, effective August 28, 1995 ( P.C. Order 1995-342)
Footnote 2b
Other Transfer payment is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.

Disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006

Taxpayers meet their obligations and Canada's revenue base is protected. Taxpayer and business assistance Disbursements to provinces under the (Statutory)

Start date: October 12, 2006

End date: October 12, 2015 (pending approval of legislation)

The export charge, to be levied by Canada on exports of softwood lumber products to the United States, is collected and administered by the Canada Revenue Agency ( ) with support from the Department of Foreign Affairs and International Trade on behalf of the provinces. Under the (Act), the is responsible for making disbursements to the provinces of a portion of the charge collected over the course of the application of the (Agreement). These disbursements will be reduced by several factors: refunds paid to the industry, costs for the administration and implementation of the Agreement and the Act as well as the costs incurred for certain litigation resulting from the Agreement or Act. The Act applies to the following regions: Interior, Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.

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

 
(thousands of dollars)
Forecast spending 2011‑2012
Planned spending 2012‑2013
Planned spending 2013‑2014
Planned spending 2014‑2015
Total grants
 
 
 
 
Total contributions
 
 
 
 
Total other transfer payments Footnote 1c
140,000
280,000
TBD
TBD
Total transfer payments
140,000
280,000
TBD
TBD
Planned evaluations: N/A
Footnote 1c
Other transfer payment is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.

Services received without charge (thousands of dollars)
 
Forecast spending 2011-2012
Planned spending 2012-2013
Planned spending 2013-2014
Planned spending 2014-2015
Contributions covering employer's share of employees' insurance premiums and expenditures (excluding revolving funds) and employer's contribution to employees' insured benefits plans and expenditures, both paid by Treasury Board of Canada Secretariat ( TBS)
236,026
230,813
228,989
228,662
Salary and associated expenditures of legal services provided by Justice Canada
42,622
42,419
38,583
38,583
Audit services by the Office of the Auditor General
2,409
2,409
2,409
2,409
Workers' compensation coverage provided by Human Resources and Social Development Canada ( HRSDC)
1,410
1,490
1,416
1,345
Payroll services provided by Public Works and Government Services Canada ( PWGSC)
2,120
2,163
2,143
2,143
Total services received without charge Footnote 1d, Footnote 2d
284,587
279,294
273,540
273,142

Footnote 1d
Services received without charge are reported on a gross basis.
Footnote 2d
Details may not add to totals due to rounding

Sources of respendable non-tax revenue and non-respendable non-tax revenue

Respendable non-tax revenue
Program activity (thousands of dollars)
 
Forecast revenue 2011‑2012
Footnote 1e
Planned revenue 2012 2013
Planned revenue 2013‑2014
Planned revenue 2014‑2015
Taxpayer and business assistance
2,682
2,341
2,354
2,365
Assessment of returns and payment processing
21,441
23,271
22,409
22,443
Accounts receivable and returns compliance
682
2,425
2,462
2,506
Reporting compliance
23,309
21,535
11,816
11,850
Appeals
2,574
3,140
1,613
1,499
Benefit programs
27,970
15,053
15,698
16,378
Internal services
173,632
139,005
140,659
144,198
Total respendable non-tax revenue Footnote 2e
252,289
206,769
197,011
201,238
Details
 
 
 
 
Refund of previous year's expenditures
844
844
844
844
Advance income tax ruling fees
1,628
1,628
1,628
1,628
Advance pricing agreements
825
825
825
825
Other services of a regulatory nature
26
26
26
26
Administration of provincial programs Footnote 3e
102,246
94,484
81,267
82,038
Other services of a non-regulatory nature
292
281
281
281
Other fees & charges
290
293
295
295
Services to other government departments Footnote 4e
146,138
108,388
111,845
115,301
Total respendable non-tax revenue 2
252,289
206,769
197,011
201,238

Footnote 1e
Forecast revenue 2011-2012 has been adjusted for the transfer to Shared Services Canada from November 15, 2011 to March 31, 2012.
Footnote 2e
Details may not add to totals due to rounding
Footnote 3e
Comprised mainly of a basic fee charged to the provinces for recoveries provided under tax collection agreements ( TCA) and other provincial cost recovery initiatives ( e.g. refund set-off and benefit programs).
Footnote 4e
Comprised mainly of information technology services provided to the Canada Border Services Agency ( CBSA).

Non-respendable non-tax revenue (Agency activities)
Program activity (thousands of dollars)
 
Forecast revenue 2011‑2012
Planned revenue 2012‑2013
Planned revenue 2013‑2014
Planned revenue 2014-2015
Taxpayer and business assistance
9,067
9,179
9,072
9,155
Assessment of returns and payment processing
11,396
10,837
9,697
9,769
Accounts receivable and returns compliance
23,089
23,699
23,853
24,087
Reporting compliance
6,322
5,658
4,533
4,554
Appeals
3,530
3,478
3,322
3,343
Benefit programs
3,813
3,412
2,734
2,747
Internal services
8,431
8,629
8,681
8,756
Total non-respendable non-tax revenue Footnote 1f
65,648
64,892
61,892
62,411
Details
 
 
 
 
Sales of goods and services
 
 
 
 
Public building and property rental
45
45
45
45
Other fees and charges
 
 
 
 
Recovery of employee benefits costs
63,963
63,207
60,207
60,726
Miscellaneous
1,640
1,640
1,640
1,640
Total non-respendable non-tax revenue Footnote 1f, Footnote 2f
65,648
64,892
61,892
62,411

Footnote 1f
Details may not add to totals due to rounding.
Footnote 2f
This table reflects the approach taken in the Audited Financial Statements of the Agency where a clear distinction is made between Agency activities and administered activities. Interest and penalties collected for personal, corporate and other taxes which are part of the Agency's administered activities rather than Agency's activities, are excluded.

Summary of capital spending by program activity
Program activity (thousands of dollars)
Forecast spending 2011‑2012
Planned spending 2012‑2013
Planned spending 2013‑2014
Planned spending
2014-2015
Taxpayer and business assistance
538
93
1,011
1,011
Assessment of returns and payment processing
1,532
893
9,402
31,389
Accounts receivable and returns compliance
4,985
3,783
4,654
4,204
Reporting compliance
2,116
2,558
2,558
2,558
Appeals
50
50
50
50
Benefit programs
1,515
7,479
7,690
7,712
Internal services
76,403
40,610
36,665
30,106
Total of capital spending
87,139
55,466
62,030
77,030
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