MAJOR
ACTIVITES

Facilitation

Application Processing

Registration Verification

Non-Registrant Identification

• 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