Departmental Results Framework indicators (2017-18 Edition)

The Departmental Results Framework (DRF) indicators provide insight into the compliance of Canadians with tax obligations, whether non-compliance is addressed, and if Canadians have access to appropriate mechanisms for resolving disputes. 

Tables in CSV format

• Indicator 1: Percentage of filers who have filed their return by their due date
  This indicator measures the percentage of individuals (including self-employed filers) who filed their individual tax and benefit return (individual return) on time. It is an indicator of individual filing compliance. This value is derived by dividing the number of individual returns filed by their due date by the number of individual returns filed for a given tax year.
• Indicator 2: Percentage of Canadian businesses registered for Goods and Services Tax (GST) / Harmonized Sales Tax (HST) that filed a return
  This indicator measures the percentage of Canadian businesses, who are registered for GST/HST, who filed a return. It is an indicator of remittance compliance. This value is derived by dividing the total number Canadian businesses registered for GST/HST that filed a return divided by the number of active Canadian business with annual revenues greater than $30,000, plus the number of self-employed persons in Canada.