| MAJOR
ACTIVITES |
Facilitation |
Application Processing |
Registration Verification |
Non-Registrant Identification |
| SUB ACTIVITIES |
- Taxpayer assistance and education
- Taxpayer enquiries
- Rulings and interpretations
- Community visits
- Publicity campaigns
|
- Systems development and maintenance
- Internet registration
- Mail-in registration processing
- Telephone/walk-in registration processing
|
- Risk assessment
- GERR, ARRO, HRAT
- Pre-payment audit
- Post-payment audit
- Investigations
|
- Data matching projects
- Non-registrant identification program (domestic businesses)
- Non-resident registration program
- GST audits
- Community visits
- Investigations
|
| OUTPUTS |
- Forms and publications
- Advice and guidance
- Publicity
- Communications
- Resolved taxpayer enquiries
|
- Businesses registered
- Accepted and rejected applications
|
- Registrations verified
- Fictitious/illegitimate registrations identified
- Referrals to justice
- Prosecutions
|
- Identification of non-registrants (domestic and non-resident)
- Prosecutions
- Publicity
- Tax recoveries
|
| IMMEDIATE
OUTCOMES |
- Taxpayers educated and assisted
- Public awareness of registration requirements
|
- Responsive taxpayer service
|
- Valid registrations
- Deterrence
- GST/HST fraud addressed and reduced
- GST/HST system (data) integrity
|
- Majority of businesses participate in tax system
- Underground economy addressed
- Level playing field
- Enforced compliance
|
| INTERMEDIATE
OUTCOMES |
- Voluntary compliance enhanced
- Compliance costs reduced
|
- Optimal technology use
- Compliance costs reduced
|
- Enforced compliance
- High levels of registrations compliance
|
- Enforced compliance
- High levels of registrations compliance
- Fairness and equity
- Deterrence
|
| FINAL OUTCOMES |
- Protection of the tax base
|
