Procurement Policy

Version number: 5.0
Version date: April 27, 2026

Table of Contents

1. Effective date
2. Application
3. Related corporate policy instruments
4. Overview
5. Objective and outcomes
6. Requirements
7. Responsibilities and accountabilities
8. References
9. Enquiries
10. Version history

1. Effective date

1.1 This version of the Procurement Policy takes effect on April 27, 2026.

1.2 For the full version history of this document, refer to section 10.

1.3 This policy is scheduled for review every five years. The next review is planned for completion by April, 2031.

2. Application

2.1 This policy is mandatory to follow and applies to employees of the Canada Revenue Agency (CRA) and to any other individuals required to follow CRA corporate policy instruments (CPI).

2.2 The Code of Integrity and Professional Conduct (the Code) highlights the rules, and describes the values, that guide CRA employees in their work. The Code, along with the CRA Foundation Framework for Corporate Policy, set out the requirement to follow CPIs.

2.3 Consequences of non-compliance: failure to comply with CPIs may result in corrective measures, including administrative and disciplinary actions.

2.4 To help employees interpret and implement this policy, key terms are defined in the Procurement and Assets Management Glossary.

3. Related corporate policy instruments

3.1 This policy flows from the CRA Foundation Framework for Corporate Policy.

3.2 This policy is supplemented by the:

• Acquisition Card Directive
• Alternative Dispute Resolution for Procurement Contracts Directive
• Contracts Directive
• Directive on Contracting with Former Public Servants
• Directive on Corporate Social Responsibility in Procurement and Asset Management
• Limitation of Contractor Liability Directive
• Procedures on the Procurement Strategy for Indigenous Business
• Procurement Compliance Review Directive
• Procurement Planning and Administration Procedures
• Supplier Integrity Directive

3.3 For any other related CPIs, refer to the References.

4. Overview

4.1 Section 61 of the Canada Revenue Agency Act (CRA Act) provides the CRA, within the limitations specified, with the authority to enter into contracts, agreements or other arrangements with governments, public or private organizations and agencies or any person in the name of Her Majesty in right of Canada or in its own name. Further, under subsection 30(1) of the CRA Act, the CRA has authority over all matters relating to general administrative policy in the CRA, which would include the CRA's policies in respect of procurement and contracting.

4.2 The Procurement Policy provides direction on the guiding principles and objectives of CRA procurement, as well as the management and reporting obligations related to it.

5. Objective and outcomes

5.1 Objective

5.1.1 To ensure that the CRA's procurement framework is responsive, efficient, and cost-effective and that it meets the operational and management needs of the CRA while considering corporate social responsibility.

5.2 Outcomes

5.2.1 The CRA's procurement processes and activities are designed and conducted with due regard for the CRA's operational requirements, for efficiency and economy, and in accordance with both the law and the principles and obligations set out in this policy.

6. Requirements

6.1 Procurement authority

6.1.1 The CRA Act provides the CRA with full procurement authority for goods, services, and construction (refer to Exceptions / Restrictions below).

6.1.2 Procurement authority is delegated by the Commissioner, subject to certain conditions and limitations, by means of the Delegation of Procurement Authorities instrument.

6.2 Exceptions / Restrictions

6.2.1 Sections 66 and 67 of the CRA Act restrict CRA's procurement authority as it relates to contracts for legal services. Contracts for legal services may only be entered into by or with the approval of the Attorney General of Canada.

6.2.2 With the exception of emergency contracts, procurement authority for construction requirements has not been delegated by the Commissioner to any positions within the CRA. Construction and other requirements that may have an impact on or touch any of the base building components (for example, heating, ventilation, air conditioning, electrical, plumbing and mechanical) will be coordinated through the respective regional Real Property Centre of Expertise and handled by PWGSC.

6.2.3 The CRA is required, under a series of Government of Canada (GC) Orders in Council, to obtain certain information technology goods and services through Shared Services Canada (SSC) rather than exercising its own procurement authority. The CRA may request exceptions from SSC for high-priority, time-sensitive software or hardware requirements.

6.3 Principles

6.3.1 The CRA's procurement framework is designed, operated and maintained based on the following key principles:

• 6.3.1.1 Procurement processes are fair, open, transparent, and competition based, meet public expectations in matters of prudence and probity, and provide for some limited exceptions to competitive bidding when circumstances warrant such an approach (refer to the Contracts Directive).
• 6.3.1.2 Integrity and ethical standards are upheld in all procurement activities, with stringent measures to prevent, identify, monitor, manage and report conflicts of interest, ensuring fairness and compliance with relevant policy direction (refer to the Code of Integrity and Professional Conduct and Directive on Conflict of Interest).
• 6.3.1.3 Best value is ensured when procuring assets and services necessary to achieve operational outcomes and support the CRA’s socio-economic and environmental objectives.
• 6.3.1.4 Effective planning, governance, and oversight is achieved and supported by a robust procurement compliance and oversight program (refer to the Procurement Compliance Review Directive).
• 6.3.1.5 Procurement activities are planned using a risk-based approach, incorporating input from business owners and key partners.
• 6.3.1.6 Procurement-related security and privacy considerations are assessed and appropriately dealt with in accordance with the CRA's security and privacy policies (refer to the Security Policy and the CRA Privacy Policy).
• 6.3.1.7 Requirements of applicable trade and land claims agreements as well as any other federal legislation, regulations, or policies that may apply are met.
• 6.3.1.8 Contracts with current or former public servants are only entered into following proper due diligence and when it is clearly in the public interest, ensuring fairness, value and transparency. Refer to the Directive on Contracting with Former Public Servants.
• 6.3.1.9 Indemnification and limitation of liability issues are addressed in accordance with the Limitation of Contractor Liability Directive.
• 6.3.1.10 Procurement decisions and processes optimize the use of digital technologies and tools, promoting innovation and collaboration to enhance efficiency, achieve cost savings, and ensure effective outcomes. This approach supports the CRA’s commitment to modernizing procurement practices, and leveraging partnerships and new solutions to meet evolving needs through iterative and outcomes-based procurement approaches, where appropriate.
• 6.3.1.11 Considerations for human rights, the environment, accessibility, and socially responsible corporate behavior, including leveraging procurement to support Indigenous economic reconciliation efforts, are integrated into procurements, as outlined in the Directive on Corporate Social Responsibility in Procurement and Asset Management.
• 6.3.1.12 A structured alternative dispute resolution (ADR) process is offered to minimize time-consuming and costly reference to administrative tribunals or the courts, as outlined in the Alternative Dispute Resolution for Procurement Contracts Directive.
• 6.3.1.13 Comprehensive file documentation is maintained for all procurement-related activities and decisions, ensuring a complete and transparent audit trail to support accountability and facilitate efficient audits and reviews as well as accurate data capture and reporting, in alignment with the CRA’s Information Management Policy and associated direction.
• 6.3.1.14 Procurement-related transactions are systematically and accurately captured within relevant corporate systems, in accordance with established processes, and with a focus on completeness, due diligence and timeliness. This process facilitates compliance with procurement reporting obligations, including the proactive publication of contracts, trade agreement requirements, and any other applicable federal legislation, regulations, and policies.
• 6.3.1.15 To the extent possible, CRA contracts are awarded only to companies that respect the law and act with integrity (refer to the Supplier Integrity Directive).

7. Responsibilities and accountabilities

7.1 Board of Management (Board)

7.1.1 Reviews and approves the Procurement Policy; and

7.1.2 Oversees the management of the CRA’s contracts.

7.2 Commissioner

7.2.1 Provides executive oversight for the functioning of the CRA's procurement framework; and

7.2.2 Approves the delegation of procurement authority to CRA positions.

7.3 Chief Financial Officer and Assistant Commissioner (CFO and AC), Finance and Administration Branch (FAB)

7.3.1 Exercises management oversight for the CRA's procurement function;

7.3.2 Participates in procurement reviews, the approval of contracts and the management of risk; and

7.3.3 Reports to the Commissioner and the Board on the overall effectiveness of the procurement framework.

7.4 Deputy Assistant Commissioner and Agency Comptroller, FAB

7.4.1 Supports the CFO and AC, FAB in overseeing the CRA’s procurement function; and

7.4.2 Chairs the CRA’s Procurement Review and Oversight Committee (PROC), providing a strategic oversight and challenge function on procurement strategies to ensure compliance with legislative and policy obligations, alignment with the CRA’s strategic priorities, effective risk management, and value-for-money.

7.5 Assistant Commissioner and Chief Audit Executive, Audit, Evaluation and Risk Branch

7.5.1 Provides advice and guidance on risk management methodologies and practices related to the management of procurement in order to ensure alignment with the enterprise risk management framework.

7.6 Assistant Commissioners of branches and regions

7.6.1 Support the efficiency and effectiveness of the CRA's procurement framework by ensuring careful management and prioritization of their procurement needs, the timely identification of procurement requirements, and the provision of related funding; and

7.6.2 Provide effective oversight for their organization's compliance with the requirements of this policy and its supporting CPIs.

7.7 Director General (DG), Administration Directorate (AD), FAB

7.7.1 Serves as the functional authority for procurement in the CRA;

7.7.2 Oversees the management of the CRA’s procurement activities, ensuring mechanisms are in place to achieve value-for-money, as well as effective oversight, risk management, planning, and reporting;

7.7.3 Maintains the integrity of the CRA’s procurement processes, upholding compliance with legislative and policy obligations;

7.7.4 Ensures procurement activities are aligned with the CRA's strategic priorities, including socio-economic and environmental goals;

7.7.5 Champions adaptable responsive procurement processes and outcomes-based approaches to effectively anticipate and address organizational needs; and

7.7.6 Identifies and addresses the necessary competencies, capacity, and professional development in procurement management to ensure the CRA procurement workforce possesses the skills and knowledge required to meet current and future procurement challenges.

7.8 DG, Security Services Directorate, Security Branch

7.8.1 Supports the CRA’s procurements through the provision of advice and security screening services for procurement contracts having a security element.

7.9 DG, Financial Administration Directorate, FAB

7.9.1 Supports the CRA’s procurements through the provision of relevant financial services, advice and functional direction.

7.10 DG and Deputy Chief Privacy Officer, Access to Information and Privacy Directorate, Public Affairs Branch

7.10.1 Supports the CRA’s procurements through the provision of relevant advice and functional direction for procurement contracts having a privacy element.

8. References

8.1 The Procurement Policy is based on the authorities set out in the following legislation:

• Canada Revenue Agency Act
• Trade Agreements (refer to Trade Agreements and Financial Thresholds)

8.2 Related instruments and information:

• Acquisition Card Directive
• Alternative Dispute Resolution for Procurement Contracts Directive
• Code of Integrity and Professional Conduct
• Contracts Directive
• CRA Foundation Framework for Corporate Policy
• CRA Privacy Policy
• Delegation of Procurement Authorities
• Directive on Conflict of Interest
• Directive on Contracting with Former Public Servants
• Directive on Corporate Social Responsibility in Procurement and Asset Management
• Information Management Policy
• Limitation of Contractor Liability Directive
• Procedures on the Procurement Strategy for Indigenous Business
• Procurement Compliance Review Directive
• Procurement Planning and Administration Procedures
• Security Policy
• Supplier Integrity Directive

9. Enquiries

9.1 Direct questions about this policy to the FAB AD Compliance and Policy / DGFA DA conformité et politique (CRA/ARC) mailbox.

10. Version history

Version 5.0 Highlights

Incorporated the following revisions:

• replaced "procurement regime" with "procurement framework" to align with the language used in the GC;
• added SSC’s role in CRA IT procurement;
• updated the Principles section:
  • added the principle of integrity and ethical standards
  • added planning requirements to reflect the CRA’s annual procurement planning exercise
  • revised the Best value principle to include socio-economic and environmental considerations
  • highlighted the need of consulting business owners and key partners in planning procurement activities
  • added the requirement to incorporate privacy considerations
  • clarified requirements to ensure due diligence when contracting for services of both former and current public servants
  • added the principle of optimizing the use of digital technologies and tools
  • highlighted key components of the corporate social responsibility in procurement
  • strengthened the language to reinforce the importance of maintaining comprehensive file documentation
  • clarified the requirement for capturing complete and accurate procurement data
• updated the Responsibilities and accountabilities section:
  • updated wording for the role of the Board of Management to align with the language in the CRA Act;
  • added the role for the Agency Comptroller and Deputy Assistant Commissioner, FAB
  • updated the responsibilities for DG, Administration Directorate, FAB
  • added the role for DG and Deputy Chief Privacy Officer, Access to Information and Privacy Directorate, Public Affairs Branch
• deleted Appendix A-Trade Agreements and Financial Thresholds and made the information available on the FAB-Contracting Division Procurement Community SharePoint page; and
• incorporated CRA corporate policy template-related revisions.

Version Number 4.2 Highlights

Administrative change to:

• modify Appendix A to add that the United Kingdom joined the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) on July 16, 2023.

Version Number 4.1 Highlights

Administrative changes to:

• modified Appendix A to incorporate the Canada-United Kingdom Trade Continuity Agreement (Canada-UKTCA), which came into effect April 1, 2021, and the updated trade agreement thresholds effective January 1, 2022.

Version Number 4.0 Highlights

Incorporated the following revisions:

• in section 6, added principles relating to collaboration, reporting, and accessibility;
• in section 7, added the Board, the Assistant Commissioner of the Audit, Evaluation and Risk Branch, functional authorities, project authorities, and their roles and accountabilities;
• streamlined the content and updated the format to conform with CRA corporate template requirements.

Version Number 3.0 Highlights

Incorporated the following revisions:

• Modifications to identify relevant linkage between the CRA's new Integrity Framework and the CRA's procurement activities; and, to ensure CRA's policy is aligned with changes recently made by Public Works and Government Services Canada in respect of only awarding contracts to companies that respect the law and act with integrity.
• Addition of a new principle to strengthen and enhance the management of procurement contracts with former public servants in receipt of a pension, in line with the new direction issued by the Treasury Board Secretariat on October 31, 2012.
• Clarification regarding emergency contracting authority; that is, such authority may involve the procurement of construction-related services.
• Modifications to the content and layout to conform with the CRA's corporate template requirements.

Version Number 2.4 Highlights

Administrative changes to:

• modify Appendix A to incorporate the Canada-Colombia Free Trade Agreement (CCoFTA), which came into effect August 15, 2011; and
• address the Board's approval of the Policy Framework for the Management of Assets and Acquired Services (Board Resolution 2011/2012-04, June 8, 2011) and the revocation of the Materiel Management Program Framework Policy and Materiel Management Lifecycle Policy.

Version Number 2.2 Highlights

• Administrative changes to incorporate the Canada-Peru Free Trade Agreement (CPFTA) and to add paragraph 4 to Appendix A to clarify the application of the extended transparency commitments of the Canada-Chile Free Trade Agreement (CCFTA).

Version Number 2.0 Highlights

Incorporated the following revisions:

• In Section 3 (Introduction), inserted new para 3.1 reflecting the content originally included under the heading Functional Authority – Procurement in para 7.3 and re-numbered original paras 3.1 and 3.2 as 3.2 and 3.3 respectively.
• In Section 7 (Policy Requirements):
  • Deleted section 7.3 (Functional Authority – Procurement) in its entirety and renumbered original para 7.4 as 7.3.
  • Inserted new sub-para 7.3.9 adding a new key principle regarding procurement and Corporate Social Responsibility (CSR).
• In Section 11 (References), added new reference item – Procurement and Corporate Social Responsibility (CSR) Directive.