Supplementary Information Tables

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Supplementary Information Tables

From: Canada Revenue Agency

CRA Sustainable Development Strategy

Information on the CRA Sustainable Development Strategy is available on the CRA's website.

Definitions

  • Appropriation: Any authority of Parliament to pay money out of the Consolidated Revenue Fund.
  • Budgetary expenditures: Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.
  • Core responsibility: An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.
  • Departmental Plan: A report on the plans and expected performance of a department over a 3 year period. Departmental Plans are tabled in Parliament each spring.
  • Departmental priority: A plan or project that a department has chosen to focus and report on during the planning period. Departmental priorities represent the things that are most important or what must be done first to support the achievement of the desired departmental results.
  • Departmental result: A consequence or outcome that a department seeks to achieve. A departmental result is often outside departments' immediate control, but it should be influenced by program-level outcomes.
  • Departmental result indicator: A factor or variable that provides a valid and reliable means to measure or describe progress on a departmental result.
  • Departmental results framework: A framework that consists of the department's core responsibilities, departmental results and departmental result indicators.
  • Departmental Results Report: A report on a department's actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.
  • Experimentation: The conduct of activities that seek to first explore, then test and compare, the effects and impacts of policies and interventions in order to inform evidence-based decision-making, and improve outcomes for Canadians, by learning what works and what doesn't. Experimentation is related to, but distinct form innovation (the trying of new things), because it involves a rigorous comparison of results. For example, using a new website to communicate with Canadians can be an innovation; systematically testing the new website against existing outreach tools or an old website to see which one leads to more engagement, is experimentation.
  • Full time equivalent: A measure of the extent to which an employee represents a full person year charge against a departmental budget. Full time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.
  • Gender-based Analysis Plus (GBA+): An analytical process used to assess how diverse groups of women, men and gender-diverse people experience policies, programs and services based on multiple factors including race, ethnicity, religion, age, and mental or physical disability.
  • Government-wide priorities : For the purpose of the 2020–21 Departmental Plan, government-wide priorities refers to those high-level themes outlining the government's agenda in the 2019 Speech from the Throne, namely: Fighting climate change; Strengthening the middle class; Walking the road of reconciliation; Keeping Canadians safe and healthy; and Positioning Canada for success in an uncertain world.
  • Horizontal initiative: An initiative in which two or more federal organizations are given funding to pursue a shared outcome, often linked to a government priority.
  • Non-budgetary expenditures: Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.
  • Performance: What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.
  • Performance indicator: A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.
  • Performance reporting: The process of communicating evidence based performance information. Performance reporting supports decision-making, accountability and transparency.
  • Plan: The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead up to the expected result.
  • Planned spending: For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in the Main Estimates. A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.
  • Program: Individual or groups of services, activities or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes or service levels.
  • Program inventory: Identifies all of the department's programs and describes how resources are organized to contribute to the department's core responsibilities and results.
  • Result: An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization's influence.
  • Statutory expenditures: Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.
  • Strategic outcome: A long-term and enduring benefit to Canadians that is linked to the organization's mandate, vision and core functions.
  • Target: A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.
  • Voted expenditures: Expenditures that Parliament approves annually through an Appropriation Act. The vote wording becomes the governing conditions under which these expenditures may be made.

Endnotes

i. Copyright
ii. GC Infobase
iii. Service standards
iv. 2018–19 Departmental Results Report
v. CRA's 2018 Serving You Better Consultations with Small and Medium Businesses
vi. CRA website
vii. 2019–20 Main Estimates
viii. CRA Departmental Plan

Details on transfer payment programs of $5 million or more

Children's Special Allowance payments (Statutory)
Start date
 August 28, 1995Footnote 1
End date Ongoing
Type of transfer payment
 Other transfer payment
Type of appropriation
 Children's Special Allowances Act (Statutory)
Fiscal year for terms and conditions
 2019–20
Link to departmental result
 Benefits
Link to the CRA's Program Inventory
 Benefits
Purpose and objectives of transfer payment program
 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. Children's Special Allowance payments are equivalent to Canada Child Benefit payments and are governed by the Children's Special Allowances Act, which provides that this allowance be paid out of the Consolidated Revenue Fund.
Expected results
 Canadians received their rightful benefits in a timely manner.
Fiscal year of last completed evaluation
 Not applicable
Decision following the results of last evaluation
 Not applicable
Fiscal year of next planned evaluation
 Not applicable
General targeted recipient groups
 Persons
Initiatives to engage applicants and recipients
 Not applicable
Financial information (dollars) - transfer payment programs of $5 million or more: Children's Special Allowance payments (Statutory)
Type of transfer payment 2019–20 forecast spending 2020–21 planned spending 2021–22 planned spending 2022–23 planned spending
Total grants – – – –
Total contributions – – – –
Total other types of transfer payments 337,000,000
 361,000,000 361,000,000 361,000,000
Total program 337,000,000
 361,000,000 361,000,000 361,000,000
Climate action incentive payment (Statutory)
Start date
 June 21, 2018
End date
 Ongoing
Type of transfer payment
 Other transfer payment
Type of appropriation
 Statutory authority provided for under the Income Tax Act. The climate action incentive (CAI) payment is deemed to have been paid as a rebate in respect of fuel charges levied under Part I of the Greenhouse Gas Pollution Pricing Act.
Fiscal year for terms and conditions
 2019–20
Link to departmental result
 Benefits
Link to the CRA's Program Inventory
 Benefits
Purpose and objectives of transfer payment program
 For jurisdictions that do not meet the Canada-wide federal standard for reducing carbon pollution, the Government will return all direct proceeds from the fuel charge in the jurisdiction of origin, with the bulk of direct proceeds going to individuals and families residing in those provinces through the CAI payment. Payments made to individuals and families vary by province of residence given that different levels of proceeds are generated in each affected jurisdiction, and the impacts of carbon pollution pricing on households differ. These variations are an outcome of the different types and quantities of fuels consumed in different provinces.
Expected results
 Canadians received their rightful benefits in a timely manner.
Fiscal year of last completed evaluation
 Not applicable
Decision following the results of last evaluation
 Not applicable
Fiscal year of next planned evaluation
 Not applicable
General targeted recipient groups
 Persons
Initiatives to engage applicants and recipients Not applicable
Financial information (dollars)- transfer payment programs of $5 million or more: Climate action incentive payment (Statutory)
Type of transfer payment 2019–20 forecast spending 2020–21 planned spending 2021–22 planned spending 2022–23 planned spending
Total grants – – – –
Total contributions – – – –
Total other types of transfer payments 2,400,000,000 3,405,000,000 4,385,000,000 5,055,000,000
Total program 2,400,000,000 3,405,000,000 4,385,000,000 5,055,000,000

Gender-based analysis plus

General information
Governance structures
  • The Canada Revenue Agency (CRA) develops an annual Gender-based Analysis Plus (GBA+) action plan to support the use of GBA+ in the development of programs and services to Canadians.
  • To ensure progress against the plan, the GBA+ Centre of Expertise (CoE) conducts informal assessments throughout the year to identify challenges and barriers to implementation.
  • The CRA formally reports on its GBA+ annual action plan in the Departmental Results Report.
  • The GBA+ CoE reports regularly to the CRA's executive GBA+ Champion, and periodically to the Director General Planning and Reporting Committee.
  • The CRA will consider the results of the Department for Women and Gender Equality's annual interdepartmental GBA+ implementation survey to evaluate our progress.
  • The CRA has developed a communications strategy for 2020–23 to promote and raise awareness and understanding of GBA+ requirements across the CRA.
Human resources
  • The GBA+ CoE consists of 2 full-time resources dedicated to GBA+.
  • These resources review and provide guidance and hands-on support to the CRA offices of primary interest conducting GBA+ in support of government initiatives.
  • They also develop communications and training products, participate at the interdepartmental level in GBA+ working groups, monitor GBA+ implementation, and report on progress in the Departmental Results Report.
  • The GBA+ coordinators in the CoE have been trained, and are required to follow the Introduction to GBA+ online course, as well as attend the Department for Women and Gender Equality's annual GBA+ training.
Planned initiatives

Sustaining digital services for Canadians

As part of the CRA's digital services, the CRA is updating the infrastructure and design of its secure online portals to be more responsive to advancements in technology and expectations of Canadians. The result of conducting GBA+ on this program highlighted some segments of the population which may be unable to benefit from improvement and enhancement to the CRA's secure portals, such as Canadians lacking easy access to high-speed internet for financial reasons, or accessibility reasons (rural areas), or as a result of a language barrier, a disability, limited abilities, or digital illiteracy. The impact of conducting a GBA+ has allowed us to determine the need for the CRA to maintain the availability of non-digital service delivery channels. For example:

  • The CRA will continue to offer special phone service options, such as a third language directory and a teletypewriter (TTY) line, for those facing barriers when interacting by phone.
  • The CRA will also continue to promote the Community Volunteer Income Tax Program, which helps eligible individuals with modest incomes and simple tax situations complete their tax returns and access the benefits for which they are eligible.
  • The CRA will continue to raise awareness of the support and tools that are available among the more vulnerable groups identified in this assessment, complemented by extensive outreach activities.
Planned initiatives

Strengthening CRA's telephone service channel

The CRA is improving service, reducing busy signals and improving the accuracy and timeliness of responses given to clients by phone agents. With increased accessibility to address high caller demand and improved accuracy in agent responses, the anticipated impacts of the program are positive for low income groups requiring assistance, particularly seniors, persons with mobility or language barriers, persons living in geographically isolated regions, and those who generally prefer to interact with the CRA by phone. The GBA+ allowed us to determine the need for more inclusive service to those Canadians who require assistance from the CRA to meet their tax filing obligations and receive their rightful benefits and credits.
Planned initiatives

Canada child benefit

The Canada child benefit (CCB) is a tax-free monthly benefit payment made to eligible families (income-dependent) to help them with the cost of raising children under the age of 18. The CCB might include the child disability benefit and any related provincial and territorial programs. According to a recent CRA survey, 10% of respondents' primary language spoken at home was neither of the official languages. This indicates a potential language barrier for individuals who may not have access to and awareness of adequate translation services. Also, individuals in remote geographical locations, including on reserve, may continue to face barriers related to access and awareness. The GBA allowed us to determine the need to ensure that the CRA commits to bringing awareness and making the CCB more accessible for remote Northern and Indigenous communities.

The CRA is working closely with federal partners, including Employment and Social Development Canada, to promote and facilitate access to social benefits available through the tax system for Indigenous peoples.
Planned initiatives

Launching a major offensive on offshore tax cheats

The CRA targets taxpayers and their advisors who employ sophisticated, abusive tax schemes and arrangements that use offshore entities to hide their income to avoid paying taxes. Risk research to date indicates that high net worth groups normally associate with offshore audit results skew towards men. While this program targets a small portion of the population, it seeks to support a fairer tax system by enforcing compliance among a high income population that has the resources to apply complex tax avoidance structures. The program will result in increased government revenue and potential social spending directed towards the most vulnerable low-income segments of the population.
Reporting capacity and data The following is a list of the CRA Program Inventory areas that collect and keep sufficient individual recipient microdata information to undertake GBA+ as well as publicly released reports.
Reporting capacity and data

Domestic Compliance/International and Large Business Compliance and Criminal Investigations

  • Business Intelligence (BI): Socio-economic characteristic data is not captured by the BI program, but certain socio-economic characteristic data (age, gender, preferred language of communication, income level) are visually available to BI screeners, as they are data elements found within the CRA's information systems. Income level is used by the BI program in its risk algorithms. There are no publicly released reports.
  • Liaison Officer Program – Self-generated inventory: the CRA captures personal identifiers (name, address, date of birth, income level, sex and social insurance number). There are no publicly released reports.
  • Liaison Officer Program – Specific to the North: the CRA captures personal identifiers (name, address, date of birth, and social insurance number) and names of communities visited. There are no publicly released reports
Reporting capacity and data

Service Complaints

  • The CRA conducts public opinion research and collects information in which datasets may include various demographics such as gender, age, household income, education levels, employment status and mother tongue. Some surveys may also collect additional information about other socio-economic characteristics such as visible minority, member of an Indigenous community or if a person has a disability. The 2020 Annual Corporate Research (ACR) – Qualitative findings and methodological report is scheduled to launch in January 2020.
Reporting capacity and data

Registered Plans/Policy, Rulings and Interpretations

  • The CRA captures data on members' gender for actuarial calculations. There are no publicly released reports
Reporting capacity and data

Benefits

  • Canada child benefit, GST/HST credit, children's special allowances, working income tax benefit/Canada workers benefit: the CRA captures name, address, date of birth, sex, income levels, and social insurance number. There are no publicly released reports.
  • Disability tax credit: the CRA captures name, address, date of birth, sex, income levels, and social insurance number. There are no publicly released reports.
Reporting capacity and data

Tax Services and Processing

  • Business returns collects name, language, contact information (phone number, email address), addresses (city, province, country), social insurance number and business numbers. There are no publicly released reports.
Reporting capacity and data

Internal Services

  • Official languages data in Corporate Administrative Systems (CAS): the CRA captures first official language (participation of official language minority community in workforce), preferred official language and bilingual proficiency of employees.
  • Employment equity data in CAS is captured through voluntary self-identification through the Workforce Profile Questionnaire (employees only). The CRA captures the gender (male or female), the identification as a persons with disability with optional subgroups (blind or partially sighted (unable to see or difficulty seeing), chronic illnesses (long-term illnesses that impact day-to-day life), coordination or dexterity (difficulty using hands or arms), deaf or hard of hearing (unable to hear or difficulty hearing), learning disabilities (interference with the acquisition or use of some abilities), mental health (functional limitations related to mental health), mobility (difficulty moving from one office to another or up and down stairs), speech and language impairment (unable to speak or difficulty speaking and being understood)), the identification as an Indigenous Person with optional subgroups (Inuk, Metis, North American Indian/First Nation) and the identification as a member of a visible minority with optional subgroups (Black, Chinese, Filipino, Japanese, Korean, Latin American (Central and South America), other Aboriginal Peoples not from Canada/United States (Mexico, New Zealand, Australia), person of mixed origin (with one parent in one of the visible minority groups listed), South Asian/East Indian (Indian, Bangladeshi, Pakistani, East Indian from Guyana, Trinidad, and East Africa), Southeast Asian (Burmese, Cambodian, Laotian, Thai and Vietnamese) p). There are two publically released reports: Labour market availability provided by Employment and Social Development Canada and Representation of hiring, promotion, and separationFootnote 2 of women, persons with disabilities, Indigenous peoples and visible minorities.
  • The online standardized testing system has a voluntary demographic questionnaire prior to start of testing. The CRA captures their gender, whether the candidate is a visible minority and whether the candidate belongs to an Indigenous group. There are no publicly released reports. The information is used for statistical purposes only.
Main Estimates, planned spending and full-time equivalents (in dollars)
2019–20 forecast 2020–21 planned 2021–22 planned 2022–23 planned
Total Main Estimates (excluding budget implementation votes) 4,441,552,687 7,939,991,193 8,944,556,333 9,532,279,896
Taxpayers' Ombudsman included in Main Estimates above
 (3,471,070) (3,780,057) (3,622,239) (3,618,943)
Supplementary Estimates
Funding to implement and administer the federal fuel charge and the climate action incentive payment for Alberta
 19,588,471
Funding for the Advisory committee on the charitable sector, the Canada Workers Benefit and the organ and tissue donor registry
 5,587,648
Funding for federal administration of the carbon pollution rebate programs in the Yukon and the Northwest Territories
 3,359,327
Transfer to the Treasury Board Secretariat to support the Government of Canada Financial and Materiel Management Solution Project
 (4,000,000)
Allocations from budget implementation votes
Improving tax compliance (Vote 30)
 26,931,492
Tax compliance in real estate (Vote 35)
 8,696,184
Improving Client Services at the CRA (Vote 25)
 7,828,021
Ensuring proper payments for public servants – Phoenix (Vote 15)
 7,690,769
Improving access to the Canada Workers Benefit (Vote 20)
 1,696,620
Access to charitable tax incentives for not-for-profit journalism (Vote 10)
 730,392
Tax credit for digital news subscriptions (Vote 40)
 94,031
Other adjustments
Adjustment for the statutory climate action incentive payment
 2,400,000,000
Compensation adjustments
 44,843,079
Administration costs recoverable from the Canada Pension Plan and the Employment Insurance accounts
 21,070,409
Funding for the Application Modernization initiative (Treasury Board Central Vote 10 – Government wide initiatives)
 3,996,588
Adjustment to the respendable non-tax revenues
 (915,812)
Planned base spendingFootnote 3
 6,985,278,836 7,936,211,136 8,940,934,094 9,528,660,953
Taxpayers' Ombudsman
 3,471,070 3,780,057 3,622,239 3,618,943
Items not yet included in outer years' planned spending
Carry-forward from 2018–19
 179,375,108 – – –
Funding for the reimbursement of salary advances and overpayments incurred by the CRA in 2018–19 as a result of issues with the government pay system 12,281,662 – – –
Funding for severance payments, parental benefits, and vacation credits
 55,400,000 – – –
Total planned spending
 7,235,806,676 7,939,991,193 8,944,556,333 9,532,279,896
Respendable non-tax revenues pursuant to the Canada Revenue Agency Act
 (178,038,618) (174,160,452) (172,627,776) (172,515,019)
Cost of services received without charge
 636,753,926 614,456,805 616,139,267 611,888,915
Total CRA spending
 7,694,521,984
 8,380,287,546 9,388,067,824 9,971,653,792
Human resources (full-time equivalents)
Canada Revenue Agency
 42,339 41,757 41,827 41,076
Taxpayers' Ombudsman
 31 33 32 32
Total full-time equivalents
 42,370 41,790 41,859 41,108

Footnotes

Footnote 1

Responsibility for Children's Special Allowance payment was transferred from Employment and Social Development Canada, effective August 28, 1995 (P.C. Order 1995-342)

Return to footnote1 referrer

Footnote 2

Hiring, promotion and separation rates, salary levels, and age captured by other program inventories and cross-referenced with employment equity data to produce report.

Return to footnote2 referrer

Footnote 3

The majority of the increase in the CRA's overall budget is attributable to its statutory appropriations which include spending associated with the climate action incentive (CAI) payment (forecast and planned spending: $2.400 billion in 2019–20, $3.405 billion in 2020–21, $4.385 billion in 2021–22, and $5.055 billion in 2022–23). The CRA is responsible for the administration of the fuel charge in jurisdictions that do not meet the federal carbon pricing benchmark. This includes the delivery of the CAI payment which returns the majority of the direct proceeds from the fuel charge to individuals and families of the province in which the proceeds are raised.

Return to footnote3 referrer


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Date modified:
2020-03-10