• Do employees believe that CRA leaders foster a culture that is consistent with CRA values?

• The CRA uses an employee survey to collect feedback on employee assessment of values and ethics (V&E) at the Agency. Favourable results were found in the 2005 survey. The 2008 employee survey was launched in November 2008 and results are expected in spring 2009.
• Accountability for V&E is well-rooted within the Agency, as managers are responsible for supporting a V&E culture and specific commitments related to V&E are included in both EC and MG performance agreements.
• CRA executive leaders communicate and address values and ethics in several ways, including:
  • The Trust and Integrity InfoZone site (launched 2003) which provides employees with up-to-date information on policies and guidelines; and
  • Regular employee communications on values and ethics are distributed by senior managers (for example—commissioner). The communications include information on policies, procedures, training, and mechanisms for addressing questions and concerns.
• CRA has in place sound disciplinary procedures. Where breaches are suspected, investigations are launched by Internal Affairs.

• Trust and Integrity Web site
• Guidelines to Complete Executive/Cadre Performance Agreements for 2008-2009
• CRA Employment Survey

• Does the public believe that CRA employees exhibit the values of professionalism and respect?

• The 2008 Annual Corporate Survey reveals that the CRA is continuing to maintain a consistently positive public image.
  • Complete agreement with statements about the CRA’s integral values has returned to or achieved the highest levels since tracking began. Agreement remains strongest for “character” values such as confidentiality and professionalism.

• Annual Corporate Survey

• Does the CRA take steps to foster and promote the values of the Agency?

• A V&E office is being created within the Human Resources Branch (HRB) to oversee the management of values and ethics for the CRA. One of the priorities of the V&E office will be to provide leadership and support to Agency executives and managers who are accountable for ensuring values and ethics are in place within the CRA.
• Various mechanisms are in place to promote CRA V&E including policies, communication tools and forums (for example—Web site) and training. Employees are provided with opportunities to give feedback directly to managers. Also they can use electronic mailboxes, such as ComDirect to provide comments.
• A (V&E) risk assessment has been completed in the context of the CRI, and specific actions have been developed to mitigate risks that may occur if employees do not adhere to values and ethics.
• Internal Audit assesses the effectiveness, efficiency, and compliance of the organization’s performance, which includes values and ethics adherence.
• The Internal Affairs and Fraud Prevention Division investigates breaches of conduct.

• Audit Governance of the Values and Ethics Environment
• Trust and Integrity Web site
• CRA Policies
• CRI

• Is the CRA workforce guided by CRA values and ethics?

• Tools are in place within the Agency to articulate the organization's policy and practices pertaining to V&E. These include:
  • CRA Code of Ethics and Conduct; CRA Conflict of Interest Policy; Preventing and Resolving Harassment in the Workplace; Gifts, Hospitality and Other Benefits Policy; and Conflict Resolution Policy. Work is presently being undertaken to review and update the policies as necessary.
• Using the results of the 2005 employee survey, the CRA developed a national action plan, approved by AMC, to address certain issues and improve the workplace for employees. Amongst the action items are initiatives targeting staffing, career development, leadership, harassment and discrimination, and workplace well-being. The action plan was fully implemented and closed in June 2008.
• Since the introduction of the new Public Service Disclosure Protection Act (April 15, 2007) the CRA has appointed a senior disclosure officer to receive disclosures made under the new act. All employees have been informed of the new legislation as well as the existence of the senior disclosure officer for CRA.
• The Internal Affairs and Fraud Prevention Division is responsible for conducting investigations falling under the new legislation.

• CRA Policies
• Guidelines to Complete Executive Cadre Performance Agreements for 2008-2009
• Manager's Charter
• National Conflict Resolution Office Web site
• Internal Affairs Summary of Investigation Activity
• Internal Disclosures Office Web site

Is the CRA workforce guided by CRA values and ethics?

• There were 94 completed internal investigations involving employee misconduct by September 30, 2008, compared to 78 completed investigations at that time in 2007. This compares to a total workforce of approximately 44,000 employees as of March 31, 2008.

Management performance will be demonstrated by trending the results of public perceptions of the RA regarding respect and professionalism as revealed in the annual corporate survey.

• The 2007-2008 data will be used as the benchmark for analysis and performance discussion in subsequent BoMOF assessments.

Strong

Strong

• Ensure that questions are appropriate and follow in a logical order.

Acceptable

Opportunity for improvement

Attention required

• Does the Agency’s workforce meet ongoing and new business goals?

• The 2008-2009 to 2010-2011 Agency Workforce Plan (AWP) is a strategic document based on the business needs outlined in the Agency's CBP. Action plans have been developed over the course of the year to address the HR challenges outlined in the AWP. Several initiatives have been implemented to address the challenges (for example—the learning policy suite is currently being rewritten to clarify and strengthen roles and responsibilities for the Agency's investment in employee development). Some of the actions planned as part of the AWP extend beyond the current fiscal year and the details of those plans will be provided in the next version of the AWP.
• The 2009-2010 to 2011-2012 AWP is currently being developed and it will be communicated within the Agency by the end of March 2009. Three key human resources management challenge themes have been identified: succession planning and knowledge transfer; targeted investment in employee development; and reducing the time to staff and strategically recruit. The plan will contain specific actions/activities to address these themes.
• The Workforce Change Advisory Group (WCAG) examines the potential impacts of current and future business changes on the workforce and develops options for strategies to deal with these changes, to achieve the best results possible, and to minimize impacts on business lines and employees.

• 2008-2009 to 2010-2011 AWP
• Quarterly Performance Reports
• Agency Report Card on Learning

• Does the Agency demonstrate best practices in managing employee performance?

• CRA’s performance management program enables managers to optimize the performance and development of their employees in working towards attaining individual and team objectives that are aligned with CRA strategic outcomes. CRA has been recognized as a leader in performance management and has been used as an example for effectively managing employee performance as part of the Public Service Renewal initiative.
• The CRA Employee Performance Management Policy and Guidelines support and strengthen organizational and individual performance through the management of human resources by establishing expectations, identifying measurement criteria, providing ongoing feedback, and linking employee performance to talent management in order to drive organizational success.
• CRA has identified five priority areas for improvement in the employee and MG performance management process: Ease the process for managers; Tools and support for working with performance issues; Accountability for managers; Consistency through review committees; and Cycle timing. Plans to address these areas have been developed.

• Performance Management Regime
• Completed Performance Agreements and Assessments
• Individual Learning Plans
• Manager's Corner
• MG Focal Point

• Does the Agency demonstrate best practices in managing employee performance? cont.

• Mandatory review committees monitor and report on the MG performance process to ensure consistency, quality, and fairness in its application. Additionally, HRB completes an annual review of the employee and MG cycles. Reports are presented to AMC on the results and recommendations for ensuring the performance management process is furthering organizational objectives are also made. The 2007-2008 report is in development.
• AMC conducts a rigorous review of EC performance ratings to ensure that performance pay is delivered as a reward for results and not as an entitlement. The actual distribution of ratings for the previous performance cycle fell within guidelines.
• In 2007-2008, the total cost of performance rewards for MGs and HR/RH equivalents amounted to $6.5 million (compared with $6.2 million in the previous year).

Does the Agency’s workforce meet ongoing and new business goals?

• CRA continues to invest in employee development and training. This investment helps ensure that the CRA workforce has the skills needed to meet business demands. At present, the Agency invests about 6% of its salary budget on learning.

Management performance will be demonstrated by trending the results of the completion rates of employees and managers with performance expectations and assessments in place. (see chart)

• The 2007-2008 data will be used as the benchmark for analysis and performance discussion in subsequent BoMOF assessments.

Strong

Strong

Acceptable

Opportunity for improvement

Attention required

• Does the CRA workforce have a sustainable capacity to perform its duties (for example— its size, mix of skills, and diversity of backgrounds)?

• EC Succession Planning ensures that a capable and representative executive cadre is continually ready and available for the changing business needs of the Agency. Succession plans for EC positions exist for each branch and region. Additionally, learning plans for potential successors focus on the EC leadership competencies, specific learning activities, timelines, and impediments to implementation.
• AMC reviewed succession plans and learning plans for potential successors in October 2008, with a follow-up to take place in February 2009.
• Non-EC succession planning guidelines have been developed and approval will be sought in February 2009. Pending approval, implementation of the guidelines will start in 2009-2010.
• The management development programs (MDPs) in place within the Agency are being expanded to ensure future capacity of leaders across the Agency.
  • For the next fiscal year (2009-2010) we will be increasing our numbers of participants to 185 (from 152 in 2008-2009).
  • We will continue to gradually increase the number of participants, reaching 212 in 2010-2011, 235 in 2011-2012 and 260 participants by 2013-2014.
• A Talent Management Policy was developed and approved by the Board on September. 23, 2008. As part of the implementation, work will be undertaken to align the Effective People Management component of MG accountabilities with talent management. Also, talent management will be integrated into existing leadership learning products, namely, Management/Gestion Learning Program.
• CRA continues to support Public Service Renewal, hiring students and post-secondary graduates through various established recruitment programs such as the Cooperative Education/Internship Program, the Management Trainee Program, and the Financial Officer Recruitment and Development Program, and through our specialized Auditor Apprenticeship Program, the Aboriginal Tax Officer Apprenticeship Program, and the Aboriginal Student Employment Program.
• As part of a government-wide initiative, the CRA participated in four PCO-led career fair pilots. In addition to promoting the government as a prospective employer, the objective of these career fairs was to test the application of "on-site letters of offer" and ultimately assess the viability of this recruitment tool.

• Branch/ Regional Succession Plans and Learning Plans
• Management Development Program Policy
• Non-EC Succession Planning Guidelines
• Key loss rates
• Ratio of indeterminate appointments to separations
• Retention rate by regions and groups
• Competency Based Human Resources Management (CBHRM)
• Talent Management Framework
• Career Management Web site (number of visits from February to November 2008: 87,200)
• Learning Week Web site (number of visits from September to November 2008: 15,792)
• 2008-2009 Second Quarter Performance Report

• Does the CRA workforce have a sustainable capacity to perform its duties (for example— its size, mix of skills, and diversity of backgrounds)? cont.

• Fundamental steps towards advancing the Agency's CBHRM regime have been taken. Some of the advancements include:
  • Pre-qualification processes (PQPs) became mandatory for all internal selection processes (where a job competency profile existed for the position being staffed);
  • Work is underway to move to end-state pre-qualification processes for all internal selection processes by April 1, 2010; and
  • End-state PQP pilots were initiated over the 2008-2009 fiscal year.

Does the CRA workforce have a sustainable capacity to perform its duties (for example— its size, mix of skills, and diversity of backgrounds)?

• The CRA committed to hiring 300 new post-secondary graduates in 2008-2009 (20% of which would be from the visible minority group). At the end of the second quarter, the Agency had already hired 253 new graduates, suggesting that the target will be surpassed by year’s end. 25% of these new hires self-identified as visible minorities.
  • From April 1 to September 30, 2008, the Agency bridged 51 students into permanent positions, already exceeding the number of students bridged for the entire 2007-2008 fiscal year.
• In 2007-2008 the ratio of indeterminate appointments to separations was 1.30, meaning that there was an increase in the CRA workforce. Furthermore, in the last fiscal year 70% of all indeterminate hires were internal while 30% were external.
• In 2007-2008, 54% of total losses were due to retirement, 27% of losses were due to exits to other government departments, and 19% of losses were due to other loss reasons (personal reasons, private-sector opportunities and death).
  • CRA had a total of 71 jobs (+ 10 co-op positions), 21 conditional job offers were made, 18 appointments have been confirmed to date (and currently 36 processes are still ongoing for the above-noted positions).
  • Public Service Commission (PSC)-PCO led career fairs are a viable recruitment tool. It is unlikely that the CRA would be able to generate the same magnitude of exposure or awareness on its own.
  • The on-site letter of offer tool will require further analysis and review.
• In 2007-2008, the average time to staff was 173 days. Due to a significant rise in the number of pre-qualified processes, limited planning prior to launching selection processes, and a less than optimal number of employees with portable competency results, Q2 results for 2008-2009 indicate that time to staff has increased to 183 days. Time to staff is calculated on a two-year period. As lengthier selection processes are completed, time to staff increases, and subsequently may impact this number. Time to staff will be included as a management performance measure in 2009-2010.

Management performance will be demonstrated by trending the results of Agency retention rates by region and retention rates by major occupational group.

• The 2007-2008 data will be used as the benchmark for analysis and performance discussion in subsequent BoMOF assessments. (see graph below)

Strong

Strong

• CRA has a low turnover rate but also a very high degree of internal movement of staff, thereby maintaining a healthy degree of innovation.
• CRA’s recruitment program is very strong, particularly with respect to post-secondary recruitment.

Acceptable

Opportunity for improvement

Attention required

• Does the CRA learning strategy align with Agency priorities and management improvement objectives?

• Corporate priorities and business line learning needs are communicated throughout the Agency.
• Timely and effective learning solutions are developed in partnership with the business lines to equip employees to deliver high-quality services to Canadians. This is accomplished by aligning learning with the Agency’s business priorities.
• An updated learning policy will be presented, for approval, to the Board in March 2009.
• Planning of learning and evaluation directives are currently under development to enhance the strategic alignment of learning with business priorities and to clarify accountabilities in the processes involved.
• Employees’ individual learning plans (ILPs) incorporate learning and development solutions that respond to both the individual's development and the Agency’s business requirements.
  • It is expected that over 90% of CRA employees will develop ILPs by the end of the fiscal year.
• EC learning plans focused on leadership competencies, specific learning activities/timelines, and impediments to implementation.
• The 2008-2009 to 2010-2011 AWP demonstrated the Agency’s capacity to integrate human resources and business planning. Feedback received from the PCO regarding the AWP, in the context of the Public Service Renewal initiative, was positive.

• Human Resource Monitoring Reports
• Employee and MG Individual Learning Plans
• EC Learning Plans
• Guidelines to Complete Executive Cadre Performance Agreements for 2008-2009
• 2008-2009 to 2010-2011 AWP

• Is the CRA workforce versatile, innovative, and continuously learning?

• As a key component of effective people management, managers are encouraged to support opportunities for employees to acquire news skills and knowledge and apply them on-the-job.
• As part of their annual learning planning processes, business lines identify future opportunities and challenges that require or may require learning and/or development interventions. Employees are thus able to acquire the competencies ahead of time that will support future business objectives.

• Agency Learning Policy and Learning Plan
• Investment in learning as a percentage of salary
• Quarterly Performance Reports
• Average training days per employee

Is the CRA workforce versatile, innovative, and continuously learning?

• The CRA remains committed to the continuous learning of its employees in order to develop a skilled, capable workforce and to promote excellence in the workplace. This fiscal year-to-date (FYTD), the Agency has invested an average of seven days of training per employee. Currently, the total investment spent on learning is approximately $100 million FYTD. As a percentage of payroll, this equates to 5.7% and is within range of the Agency’s projected annual expenditure of 6%.

Management performance demonstrated by trending the results of Agency investment in learning as a percentage of payroll and average training days per employee. In 2007-2008, the CRA invested approximately $161.5 million in learning (including language training) which represented 6% of salary budget.

• In 2007-2008, the Agency invested an average of 10 training days per employee.
• The 2007-2008 data will be used as the benchmark for analysis and performance discussion in subsequent BoMOF assessments.

Strong

Strong

• The CRA has addressed the concerns of the OAG with respect to auditors training.

Acceptable

Opportunity for improvement

Attention required

• Are employment and workplace practices fair and are labour relations effective?

• The Agency continues to focus on and maintain good workplace relations.
• A culture of constructive and collaborative relationships between unions and management is supported though the effective people management component of 2008-2009 MG and EC performance agreements, which includes specific reference to the Union Management Initiative (UMI).
• The Code of Ethics and Conduct is provided to all employees, and regular communications on conduct are disseminated within the Agency. Employees are encouraged to report collective agreement breaches, unethical or inappropriate behaviours, and any other workplace violations.
• CRA values are promoted through the Conflict Resolution Program.
• CRA remains available for discussions with the PIPSC-AFS negotiating team and continues to work towards achieving a settlement.
• CRA adheres to the collective agreement requirements for managing employee grievances. The number of grievances filed has remained relatively steady, and a significant proportion of open grievances have been closed.
• Through the establishment of the Human Resources Service Delivery Model, workplace relations centres of expertise have been established in each region. These centres include the Labour Relations, Conflict Resolution, and Employee Assistance Programs to support management in achieving a healthy and productive work environment. These programs are greatly involved in the development and maintenance of union/management relations through their day-to-day activities.

• Guidelines to Complete Executive Cadre Performance Agreements for 2008-2009
• CRA Policies
• National Conflict Resolution Office Web site
• New Conflict Resolution Policy (September 2007) supported by both unions and management.
• Conflict Resolution Tracking Tool (provides data on promotional activities and services delivered as well as the number of UMI workshops delivered and participants having attended)
• Minutes from the National Union-Management Consultation Committee
• 2007-2008 Performance Targets Report

Are employment and workplace practices fair and are labour relations effective?

• The Agency continues to foster working relations with the unions through the UMI initiative. The dialogue contributes to an environment where staff are comfortable bringing forward concerns. As of January 27, 2009, 371 sessions for UMI Phase 1 were delivered to 5,998 participants, and 158 for UMI Phase 2 were delivered to 2,230 participants.
• 942 grievances were filed in 2007-2008.
• 567 grievances filed as of Q2 for 2008-2009.
• CRA is committed to providing a healthy and safe working environment for its employees. In 2007 there were three CRA-related complaints and two refusals to work filed with Human Resources and Social Development Canada. For the 2007-2008 fiscal year, there were 280 disabling accidents (time lost) and 344 minor accidents (no time lost), for a total of 624 accidents.

Strong

Strong

Acceptable

Opportunity for improvement

Attention required

• Does the workplace reflect appropriate official language balance?

• Canada Revenue Agency adheres to the Official Languages Act and the workplace continues to reflect the appropriate official language balance.
• As of April 2008, the Office of the Commissioner of Official Languages (OCOL) no longer distinguishes between "founded" and "unfounded" complaints. At December 31, 2008, CRA had received 14 complaints in total since February 1, 2008, 10 of which were related to service to the public, 3 to language of work, and 1 which was closed by OCOL due to an inability to receive from the complainant the information necessary to proceed with the complaint.
• The 2008-2011 CRA Action Plan for the Renewal of Official Languages addresses the Agency’s weaknesses regarding the frequency of an active offer being made in person.

• Official Languages – Percentage of employees and supervisors meeting the language requirements of their bilingual positions
• Participation of English- and French- speaking employees reflects the Canadian population
• CRA Annual Report/Quarterly Performance Reports
• OCOL 2007-2008 Annual Report
• 2008-2011 CRA Action Plan for the Renewal of Official Languages

• Do employment equity (EE) representation rates for employees and executives match or exceed labour market availability?

• On a national level, the representation of all four designated groups increased over the past year and continues to surpass their labour market availability.

• Employment Equity— representation rates compared to labour market availability (executives and non-executives)
• CRA Annual Report/Quarterly Performance Reports
• Strategic Direction for Employment Equity

• Does the CRA adhere to safe workplace conditions according to the Canada Labour Code?

• CRA continues to adhere to the Canada Labour Code.
• The Agency has established a National Policy Committee that meets at least four times per year. The minutes of all committee meetings are posted on InfoZone.
• Workplace committees are in place at all CRA work locations with 20 or more employees. These occupational health and safety (OHS) committees meet at least nine times per year. The minutes are posted at the workplace.
• A Hazard Prevention Program has been put in place to ensure all hazards are identified and necessary corrective actions are taken.
• Conflict Resolution services offer various informal alternatives to employees and managers in dealing with workplace issues, while never excluding the possibility of pursuing formal venues; typically, informal options offer more control over the outcome to the individuals involved in the conflict than formal recourse.
• The Employee Assistance Program provides short-term counseling, information, and referral services to all CRA employees.
• EAP also provides proactive training services to employees and managers to assist in the creation of healthy workplaces, as well as dealing with the psychological aspects of mental health, change, and stress.

• Canada Labour Code
• CRA OHS Policy
• OHS Web site
• EAP Utilization Rates-data on utilization of EAP counseling, Critical Incident Stress Management, and training and wellness services
• EAP Client Satisfaction Questionnaire results
• Employee Assistance Program Web site
• National Conflict Resolution Office Web site
• Employee Assistance Program Annual Report 2007-2008

Does the workplace reflect appropriate official language balance?

• Of employees who report either official language as their first language, 76% of employees report English and 24% of employees report French, which reflects the composition of both linguistic groups in Canada.
• According to observations made by OCOL and published in its annual report, 2007-2008, the active offer was made 100% of the time over the telephone and 28% of the time in person. The active offer was made visually 98% of the time. Adequate service was provided in 97% of cases over the telephone, and in 74% of cases in person.

Do employment equity ( EE ) representation rates for employees and executives match or exceed labour market availability?

• Representation rate of visible minorities on management development programs continues to exceed the goal of 20% participation as set out in the Strategic Direction for Employment Equity. This should have a positive impact on their representation in the EC group over time.

Does the CRA adhere to safe workplace conditions according to the Canada Labour Code ?

• 12.7% (5,308/41,904) of employees accessed the program's short-term counselling and information/referral services.
• 9.9% of managers, 7% of union representatives, and 3.8% of HR professionals made use of advisory services during the year.
• 15,929 employees attended over 360 information sessions and EAP sponsored wellness fairs aimed at promoting individual health and wellness practices.

Management performance will be demonstrated by trending the results of the percentage of employment equity representation of self-identified employees (executive and non-executive levels) compared to their respective labour market availability.

• The 2007-2008 data will be used as the benchmark for analysis and performance discussion in subsequent BoMOF assessments.

Strong

Strong

Acceptable

Opportunity for improvement

Attention required