Departmental Plan 2017-18

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Departmental Plan 2017-18

Supplementary information

Corporate information

Organizational profile

Appropriate minister: The Honourable Diane Lebouthillier, P.C., M.P.

Institutional head: Bob Hamilton

Ministerial Portfolio: National Revenue

Enabling instrument: Canada Revenue Agency Actvii

Year of commencement: 1999

Reporting framework

The CRA's Departmental Results Framework and Program Inventory of record for 2017-18 are shown below:

Image description

This image is a schematic representation illustrating the various components that make up the CRA's Departmental Results Framework and Program Inventory of record for 2017-18.

The image has a top row with three text boxes identifying the CRA's core responsibilities. Reading from left to right they are: Tax, Benefits, and Taxpayers' Ombudsman. There is a column on the far left with two text boxes aligned vertically. The top box states Departmental Results Framework; the bottom states Program Inventory.

Under the column for Core responsibility Tax, there is a text box aligned vertically with both the Departmental Results Framework box and Program Inventory box and which states what the goals of the CRA's tax programs are. The statement reads: Canadians comply with tax obligations, non-compliance is addressed, and Canadians
have access to appropriate mechanisms for resolving disputes. To the right of that statement and aligned with the Departmental Results Framework box there is a title that states Indicators. Below that title there is a list of Departmental Results Framework indicators for Tax which reads, from top to bottom:

Percentage of filers who have filed a tax return by their due date

Percentage of known businesses registered for the goods and services tax/harmonized sales tax (GST/HST)

Percentage of external service standards targets that are met or mostly met

Percentage of reported taxes (including instalments) and source deductions that are paid on time

Incremental debt collected (resolved) resulting from Budget 2016 investments

Public Perception Index: score compared to baseline

Complete an online consultation open to charities and the public

Incremental revenue resulting from Budget 2016 investments

Percentage of services available online

Number of Community Volunteer Income Tax Program returns completed

Percentage of total volume of improved correspondence (i.e. changes to structure, design, language and format)

Beneath the column for Departmental Results Framework indicators for Tax, and aligned with the Program Inventory box, there is a title that states Program. Below that title there is a list of CRA program areas which reads, from top to bottom:

Tax Services and Processing

Returns compliance

Collections

Domestic compliance

International and Large Business Compliance and Criminal Investigations

Objections and Appeals

Service Complaints

Taxpayer Relief

Policy, Rulings, and Interpretations

Registered Plans

Charities

Under the column for Core responsibility Benefits, there is a text box aligned vertically with both the Departmental Results Framework box and Program Inventory box and which states what the goal of the CRA's benefit programs is. The statement reads: Canadians receive their rightful benefits in a timely manner. To the right of that statement and aligned with the Departmental Results Framework box there is a title that states Indicator.

Below that title there is a list of Departmental Results Framework indicators for Benefits which reads, from top to bottom:

Percentage of Canada Child Benefit (CCB) recipients who provide complete and accurate information in order to receive the proper entitlement

Percentage of benefit payments issued to benefit recipients on time

Percentage of respondents satisfied with benefit application processing time

Percentage of taxpayers (benefit recipients) who filed a return as a result of targeted CRA intervention

Beneath the column for Departmental Results Framework indicators for Benefits, and aligned with the Program Inventory box, there is a title that states Program. Below that title there is one program area listed, which is Benefits.

Under the column for Core responsibility Taxpayers' Ombudsman, there is a text box aligned vertically with both the Departmental Results Framework box and Program Inventory box and which states what the goal of the Taxpayers' Ombudsman is. The statement reads: Canadians have access to trusted and independent review of service complaints about the CRA. To the right of that statement and aligned with the Departmental Results Framework box there is a title that states Indicator.

Below that title there is a list of Departmental Results Framework indicators for the Taxpayers' Ombudsman which reads, from top to bottom:

Percentage of recommendations made by the Ombudsman to the Minister in systemic examination reports that will be acted upon by the CRA

Percentage of taxpayer complaints acknowledged within two business days

Percentage of individual complaint examinations resulting in the CRA taking action

Beneath the column for Departmental Results Framework indicators for the Taxpayers' Ombudsman, and aligned with the Program Inventory box, there is a title that states Program. Below that title there is one program area listed, which is Taxpayers' Ombudsman.

At the far right of the image is a column with a text box and which is aligned vertically with everything else in the image. The text box states Internal Services.

Concordance between Departmental Results Framework and Program Inventory, 2017-18, and Strategic Outcomes and Program Alignment Architecture, 2016-17

Image description

This image is a schematic representation depicting the concordance between the Departmental Results Framework and Program Inventory, 2017-18, and Strategic Outcomes and Program Alignment Architecture, 2016-17.

There are two text boxes at the top of the image. The text box on the left states Program Alignment Architecture; the one on the right Departmental Results Framework.

Beneath the text box for Program Alignment Architecture there are three headings which, reading from left to right, are: Strategic outcomes, Program, and Subprogram.

Beneath the heading Strategic outcomes there are four text boxes which, reading from top to bottom, are: Tax, Benefits, Taxpayers' Ombudsman, and Internal Services.

To the right of the Tax textbox, and below the heading Program, there are five text boxes which, reading from top to bottom, are: Taxpayer and Business Assistance,
Assessment of Returns and Payment Processing, Collections, Compliance and Verification, Reporting Compliance, and Appeals.

To the right of the Taxpayer and Business Assistance text box, and beneath the heading Subprogram, there is a list of CRA subprograms which, reading from top to bottom, are:

Policy, Rulings, and Interpretations
Charities
Charities-Public Safety and Anti-Terrorism
Registered Plans
Tax Information Services and Assistance

To the right of the Assessment of Returns and Payment Processing text box, and beneath the heading Subprogram, there is a list of CRA subprograms which, reading from top to bottom, are:

Individual Returns
Business Returns
Payments
Goods and Services Tax Administration in Quebec
Voluntary Disclosures Program

To the right of the Collections, Compliance and Verification text box, and beneath the heading Subprogram, there is a list of CRA subprograms which, reading from top to bottom, are:

Compliance and Verification
Collections – Tax and Government Programs

To the right of the Reporting Compliance text box, and beneath the heading Subprogram, there is a list of CRA subprograms which, reading from top to bottom, are:

International and Large Business
Criminal Investigations Programs
Small and Medium Enterprises
Scientific Research and Experimental Development
GST/HST

To the right of the Appeals text box, and beneath the heading Subprogram, there is a list of CRA subprograms which, reading from top to bottom, are:

Service Complaints
Income Tax Objections and Appeals to the Courts
Commodity Taxes Objections and Appeals to the Courts
Canada Pension Plan/Employment Insurance Appeals to the Minister and Appeals to the Courts
Taxpayer Relief

To the right of the Benefits textbox, and below the heading Program, there is one text box which states Benefits Programs.

To the right of the Benefits Programs text box, and beneath the heading Subprogram, there is a list of CRA subprograms which, reading from top to bottom, are:

Benefit Enquiries
Benefit Programs Administration
Statutory Children's Special Allowance Payments

To the right of the Taxpayers' Ombudsman's text box, and below the heading Program, there is one text box which states Taxpayers' Ombudsman. To the right of this text box, and beneath the heading Subprogram, there is one CRA subprogram listed, which is Taxpayers' Ombudsman.

The last text box under the Strategic outcomes heading is for Internal Services and no Program text box or Subprogram list appears to the right of Internal Services.

Beneath the Departmental Results Framework text box at the top right of the image there are two headings which, reading from left to right, are: Program and Core responsibilities.

Beneath the heading Core responsibilities there are four text boxes which, similar to the the Strategic outcomes text boxes under Program Alignment Architecture, are, reading from top to bottom: Tax, Benefits, Taxpayers' Ombudsman, and Internal Services.

To the left of the of the Tax textbox, and below the heading Program, there are eleven text boxes which, reading from top to bottom, are:

Policy, Rulings, and Interpretations
Charities
Registered Plans
Tax Services and Processing
Returns Compliances
Collections
International and Large Business Compliance and Criminal Investigations
Domestic Compliance
Service Complaints
Objections and Appeals
Taxpayer Relief

To the left of the of the Benefits textbox, and below the heading Program, there is one text box which states Benefits.

To the left of the Taxpayers' Ombudsman's text box, and below the heading Program, there is one text box which states Taxpayers' Ombudsman.

The last text box under the Core responsibilities heading is for Internal Services and no Program text box appears to the left of Internal Services.

In the middle of the image, between the Subprogram list under Program Alignment Architecture and the Program list under the Departmental Results Framework, there are brackets and arrows that show the links and alignment between the strategic outcomes and sub-program list under the Program Alignment Architecture 2016-17 and the program inventory under the Departmental Results Framework 2017-18.

Reading from top to bottom:

The subprogram Policy, Rulings, and Interpretations under Program Alignment Architecture is linked 100% (Footnote *) to the Policy, Rulings, and Interpretations program under the Departmental Results Framework.

The subprograms Charities and Charities-Public Safety and Anti-Terrorism under Program Alignment Architecture are linked 100% (Footnote *) to the Charities program under the Departmental Results Framework.

The subprogram Registered Plans under Program Alignment Architecture is linked 100% (Footnote *) to the Registered Plans program under the Departmental Results Framework.

The subprograms Tax Information Services and Assistance, Individual Returns, Business Returns, Payments, Goods and Services Tax Administration in Quebec, and Voluntary Disclosures Program under Program Alignment Architecture are linked 100% (Footnote *) to the Tax Services and Processing program under the Departmental Results Framework.

The subprogram Compliance and Verification under Program Alignment Architecture is linked 100% (Footnote *) to the Returns Compliances program under the Departmental Results Framework.

The subprogram Collections – Tax and Government Programs under Program Alignment Architecture is linked 100% (Footnote *) to the Collections program under the Departmental Results Framework.

The subprograms International and Large Business and Criminal Investigations Programs under Program Alignment Architecture are linked 100% (Footnote *) to the International and Large Business Compliance and Criminal Investigations program under the Departmental Results Framework.

The subprograms Small and Medium Enterprises, Scientific Research and Experimental Development, and GST/HST under Program Alignment Architecture are linked 100% (Footnote *) to the Domestic Compliance program under the Departmental Results Framework.

The subprogram Service Complaints under Program Alignment Architecture is linked 100% (Footnote *) to the Service Complaints program under the Departmental Results Framework.

The subprograms Income Tax Objections and Appeals to the Courts, Commodity Taxes Objections and Appeals to the Courts, and Canada Pension Plan/Employment Insurance Appeals to the Minister and Appeals to the Courts under Program Alignment Architecture are linked 100% (Footnote *) to the Objections and Appeals program under the Departmental Results Framework.

The subprogram Taxpayer Relief under Program Alignment Architecture is linked 100% (Footnote *) to the Taxpayer Relief program under the Departmental Results Framework.

The subprograms Benefit Enquiries, Benefit Programs Administration, and Statutory Children's Special Allowance Payments are linked 100% (Footnote *) to the Benefits program under the Departmental Results Framework.

The subprogram Taxpayers' Ombudsman under Program Alignment Architecture is linked 100% (Footnote *) to the Taxpayers' Ombudsman program under the Departmental Results Framework.

Internal Services under Program Alignment Architecture is linked 100% (Footnote *) to Internal Services under the Departmental Results Framework.


Footnote 1c

Represents the percentage of program alignment architecture program (dollars) corresponding to new program in the program inventory.

Return to footnote1c referrer

Supporting information on lower-level programs

Supporting information on planned expenditures, human resources, and results related to the CRA's Program Inventory is available in the TBS InfoBasev.

Supplementary information tables

The following supplementary information tables are available on the CRA's websiteiii.

  • Details on transfer payment programs of $5 million or more
  • Planned spending and full-time equivalents
  • Services received without charge
  • Sources of respendable non-tax revenue and non-respendable non-tax revenue
  • Summary of capital spending by program
  • Upcoming evaluations over the next three fiscal years
  • Upcoming internal audits for the coming fiscal year

Federal tax expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expendituresviii. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs. The tax measures presented in this report are the responsibility of the Minister of Finance.

Organizational contact information

Image description

The Organizational structure of the Canada Revenue Agency as of March 2017 :

At the top of the organization chart are the following names
The Honourable Diane Lebouthillier Minister of National Revenue
Shera Profit, Taxpayers' Ombudsman
Richard (Rick) Thorpe Chair, Board of Management
Bob Hamilton Commissioner of the Canada Revenue Agency
Nancy Chahwan, Deputy Commissioner

The left column has the following names
Mireille Laroche Assistant Commissioner, Appeals
Frank Vermaeten Assistant Commissioner Assessment, Benefit and Service
Michael Snaauw Assistant Commissioner, Collections and Verification
Ted Gallivan Assistant Commissioner, International, Large Business and Investigations
Anne-Marie Lévesque Assistant Commissioner, Domestic Compliance Programs

The middle column has the following names
Ainslea Cardinal Assistant Commissioner, Atlantic
Vince Pranjivan Assistant Commissioner, Ontario
Maureen Phelan Assistant Commissioner, Pacific
Cheryl Bartell Assistant Commissioner, Prairie
Louis Beauséjour Assistant Commissioner, Quebec

The column on the far right has the following names
Brian Philbin Assistant Commissioner and Chief Audit Executive, Audit, Evaluation, and Risk
Roch Huppé Assistant Commissioner and Chief Financial Officer, Finance and Administration
Dan Couture Assistant Commissioner, Human Resources
Annette Butikofer Assistant Commissioner and Chief Information Officer, Information Technology
Lynn Lovett Assistant Deputy Minister Tax Law Services Portfolio, Legal Services
Geoff Trueman Assistant Commissioner and Chief Privacy Officer, Legislative Policy and Regulatory Affairs
Maxime Guénette Assistant Commissioner and Chief Privacy Officer, Public Affairs
Yves Giroux Assistant Commissioner, Strategy and Integration

Head office
Connaught building
555 MacKenzie Avenue, 7th floor
Ottawa ON K1A 0L5
Telephone: 613-957-3688
Fax: 613-952-1547
Website: https://www.canada.ca/en/revenue-agency.htmliii

Taxpayer Bill of Rights

The CRA is proud to mark the 10th anniversary of the Taxpayer Bill of Rights, which confirms the CRA will serve taxpayers with a high degree of accuracy, professionalism, courteousness, and fairness. The Taxpayer Bill of Rights was developed to uphold the CRA's high service standards and to show accountability.

  1. You have the right to receive entitlements and to pay no more and no less than what is required by law.
  2. You have the right to service in both official languages.
  3. You have the right to privacy and confidentiality.
  4. You have the right to a formal review and a subsequent appeal.
  5. You have the right to be treated professionally, courteously, and fairly.
  6. You have the right to complete, accurate, clear, and timely information.
  7. You have the right, unless otherwise provided by law, not to pay income tax amounts in dispute before you have had an impartial review.
  8. You have the right to have the law applied consistently.
  9. You have the right to lodge a service complaint and to be provided with an explanation of our findings.
  10. You have the right to have the costs of compliance taken into account when administering tax legislation.
  11. You have the right to expect us to be accountable.
  12. You have the right to relief from penalties and interest under tax legislation because of extraordinary circumstances.
  13. You have the right to expect us to publish our service standards and report annually.
  14. You have the right to expect us to warn you about questionable tax schemes in a timely manner.
  15. You have the right to be represented by a person of your choice.
  16. You have the right to lodge a service complaint and request a formal review without fear of reprisal.

Commitment to Small Business

  1. The Canada Revenue Agency (CRA) is committed to administering the tax system in a way that minimizes the costs of compliance for small businesses.
  2. The CRA is committed to working with all governments to streamline service, minimize cost, and reduce the compliance burden.
  3. The CRA is committed to providing service offerings that meet the needs of small businesses.
  4. The CRA is committed to conducting outreach activities that help small businesses comply with the legislation we administer.
  5. The CRA is committed to explaining how we conduct our business with small businesses.


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Date modified:
2017-03-09