Appendix 1 - Corporate Profile

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The CRA has the following business lines: Tax Services, Benefit Programs and Other Services, Appeals, and Corporate Management and Direction.

Tax Services

The two expected outcomes in Tax Services are that Canadians pay their fair share of taxes and that the tax base is protected.

Tax Services assists over 25 million individuals, businesses, trusts, and organizations to meet their obligations under the tax system. Each year, we collect some $300 billion in gross taxes and excise duties on behalf of the federal and provincial governments-the equivalent of about $1.2 billion every working day. We also administer billions of dollars in tax expenditures, such as scientific research and experimental development tax credits that generate refunds or reduce the amount of tax that would otherwise be owed.

Benefit Programs and Other Services

The expected outcome in Benefit Programs and Other Services is that Canadians receive their rightful share of entitlements.

Our legislative flexibility as an agency and the adaptability of our systems enable us to provide Canadians with a greater range of services on behalf of provinces, territories, and other government departments to reduce the overall costs to taxpayers and reduce duplication. The income-based benefits that we issue on behalf of federal, provincial, and territorial governments provide vital support to low and moderate-income families and individuals. Through programs that include the Canada Child Tax Benefit (CCTB), the goods and services tax/harmonized sales tax (GST/HST) credit, as well as 17 provincial and territorial benefit programs, we issue over $11 billion annually in tax-free benefit payments to over 10 million Canadians. In addition, our provincial and territorial partners also rely on us to transfer data that help them properly calculate social assistance. The departments of Social Development and Human Resources and Skills Development, formerly Human Resources Development Canada, engage us to issue rulings for the Canada Pension Plan and Employment Insurance programs respectively.

Appeals

The expected outcome for Appeals is that Canadians receive an impartial and timely review of contested decisions through our redress system. Our aim is to provide clients with a fair dispute resolution process. An impartial and timely process fosters trust in the integrity of our tax system, which helps promote voluntary compliance with these systems.

We review contested decisions in income tax, GST/HST, excise tax, excise duty and other special levies, Canada Pension Plan, and Employment Insurance cases. In addition, we are responsible for coordinating the CRA's Fairness Initiative, which includes the application of legislative provisions for forgiving interest and penalties to clients unable to comply with tax laws due to circumstances beyond their control. We also administer the Voluntary Disclosures Program, which allows clients to correct past errors or omissions and report without penalty their tax, duty, and other special levies obligations.

Corporate Management and Direction

The expected outcome in Corporate Management and Direction is that performance of our business services and operations is maximized through modern and innovative management approaches.

In this business line, we provide direction and executive oversight for all the CRA programs and services. We provide a range of internal services to employees and managers from strategic planning, performance reporting, human resources management, public relations, internal audit and evaluation activities, financial, and information management/information technology, to security and procurement, real property management and sustainable development services, and telephony systems and networks. In addition, Legal Services provides corporate legal counsel and advisory services. We also deal with access to information requests and monitor adherence to privacy legislation to ensure the CRA is safeguarding sensitive information.

Organizational Structure

The CRA has a mixed organizational structure to deliver the four business lines described in the preceding section. The organization is made up of Headquarters branches that provide functional direction and certain program delivery activities and the Regions, which are more focused on operational delivery of the business lines.

Branches

There are four functional branches-Assessment and Collections, Appeals, Compliance Programs, and Policy and Planning-and six corporate branches-Corporate Audit and Evaluation, Finance and Administration, Human Resources, Information Technology, Public Affairs, and Legal Services. An Assistant Commissioner heads each branch except Corporate Audit and Evaluation, which is headed by a Director General, and Legal Services, which is headed by the Senior General Counsel. All Headquarters Branch Heads are members of the Agency Management Committee. Headquarters Branch Heads, among their other responsibilities, carry out strategic planning for the functions assigned to them, develop annual business plans for their business line, function or program in consultation with the regions, and provide necessary support to regions to help them achieve targeted program results and client service standards. They also provide the regions with functional and technical advice and direction on specific program issues, and on selected case/file and risk management issues of national scope or importance or significant program impact, or of special significance, and on management of horizontal issues. They follow a corporate approach to planning, prioritizing, and resourcing.

Regions

The CRA also has six regions that deliver our programs and services to all Canadians: the Atlantic, Quebec, Northern Ontario, Southern Ontario, Prairie, and Pacific. An Assistant Commissioner heads each region and is a member of the Agency Management Committee. Among their other responsibilities, regional Assistant Commissioners establish a regional management structure consistent with program and corporate strategies, priorities, goals, and values.

CRA Organizational Structure

Also available in text version and in .pdf format.

The Office of Primary Interest for the environment and sustainable development is with the Chief Financial Officer and Assistant Commissioner of Finance and Administration Branch.

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