Strategic Framework
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Strategic Framework
The strategic framework we use to plan and report is shown in the following exhibit. Simply put, the framework provides a strategic perspective on what we do, why we do it, and how we do it. It builds on long-standing elements of our strategic foundation, including our mission, vision, and strategic goals, and aligns them with the high-level strategic outcomes we seek: compliance, that Canadians comply with tax, trade, and border legislation; and innovation, that CCRA is a leading-edge service organization.
The framework also defines our intermediate-level expected outcomes by business line, as well as our core objectives (for compliance) and our change objectives (for innovation). Our strategic framework has remained relatively unchanged since last year with one slight modification. Previously, we had identified two intermediate-level outcome statements for Tax Services: 1) Canadians pay their fair share of taxes; and 2) the tax base is protected. However, these two outcomes are highly interdependent, and our experience reporting on them suggests that by combining them, we can provide a clearer and more transparent account of our performance in Tax Services.
In terms of compliance, the strategic outcome we expect to achieve is high levels of compliance with Canada’s tax, trade, and border legislation. Exhibit 3 describes the specific expected results that will be used to assess our performance in achieving compliance. These focus on client behaviour in the areas of filing, registration, border and trade, remittance, and reporting compliance. Reflecting fairness and fair treatment in all our dealings with Canadians in all these areas underpins our efforts to meet targets and expected results. Fairness is a key factor in promoting compliance and represents the most crucial connective link that permeates our entire strategic framework.
Our second strategic outcome, innovation, is at the forefront of our change agenda and centres on using our flexibility as an agency to provide the kinds of innovative services that encourage compliance. By offering new, affordable, and more accessible tools and information and by introducing better ways to deliver our programs and manage our operations, we build public confidence in our organization and encourage voluntary compliance. We also innovate to be able to leverage our capacity to deliver a greater range of services on behalf of the provinces and territories, to help reduce overall government cost to taxpayers. The main result we seek is to become a leading-edge service provider. Exhibit 4 outlines the factors that will be used to assess whether our strategic outcome of innovation is being achieved. These factors fall within the areas of client satisfaction, productivity, efficiency, and transparency.
As part of our commitment to openness and transparency to Parliament and Canadians, we report regularly through our Annual Report and other accountability instruments on how we are doing in achieving these two strategic outcomes.
Exhibit 2: Strategic Framework – Planning and Reporting (PDF)
Exhibit 3: Strategic Outcome Statement – Compliance
| Mission: | To promote compliance with tax, trade, and border legislation and regulations, thereby contributing to the economic and social well-being of Canadians |
| Strategic Outcome: | Canadians comply with tax, trade, and border legislation |
| To be demonstrated by: | Filing Compliance
Sustained high compliance levels whereby over 90% of all Canadians 18 years and older file their individual income tax returns on time, without any direct intervention Sustained high compliance levels whereby over 90% of all taxable corporations file their income returns on time, without any direct intervention Sustained high compliance levels whereby over 90% of registered Canadian businesses file their GST/HST returns on time, without any direct intervention Registration Compliance Sustained high compliance levels whereby the vast majority of all known businesses that are required to register for GST/HST are registered Border and Trade Compliance Sustained high levels of compliance whereby over 90% of all travellers and traders entering Canada are in compliance with border requirements. Achievement of high levels of compliance with trade requirements among commercial businesses importing goods into Canada. Continued improvements to measurement tools and methodologies for assessing border and trade compliance levels Remittance Compliance Sustained levels of compliance whereby over 90% of all taxable individual filers pay their reported income taxes on time Sustained high levels of compliance whereby over 90% of taxable corporate filers pay their reported income taxes on time Mechanisms developed to assess the degree of remittance compliance for the GST/HST and excise revenue streams Sustained high levels of compliance whereby the vast majority of importers pay their monthly duties and taxes within established time frames Reporting Compliance Relatively low levels of non-compliance with requirements to accurately report income, deductions, credits, values, and other relevant information on tax and border documentation Continued refinement of measurement tools and methodologies for assessing reporting compliance levels |
| Mission: | To promote compliance with tax, trade, and border legislation and regulations, thereby contributing to the economic and social well-being of Canadians |
| Strategic Outcome: | The CCRA is a leading-edge service organization |
| To be demonstrated by: | Client Satisfaction
Steadily increasing approval rates of Canadians in areas requiring improvement as measured through the CCRA’s baseline survey and other Government of Canada studies for key client groups Improvement of the CCRA’s overall performance against existing service standards and development of new standards, including ones that go beyond timeliness Expanding the services performed for other jurisdictions Productivity Achieving productivity savings of $41M in 2003-2004 increasing to $44M in 2004-2005 and ongoing for our core programs as realized by: Building the capacity to process 75% of all T1 returns electronically in the next few years Continued reduction in caller volumes and increase in take-up rates for alternative services Expanded use of electronic service delivery options that are integrated with other government departments and linked with the provinces to create practical, single-window service delivery in line with Government On-Line commitments Major reform of and improvements to the human resources management system through implementation of key components of the new HR regime by 2005 Implementation of a series of innovative and flexible financial and administrative approaches and practices that will yield productivity improvements, support improved services and decision-making, and meet the requirements of modern comptrollership Efficiency Minimizing duplication with provincial governments in the administration of tax expenditures, collection of debts owing to the Crown, and administration of social benefits By 2005, establish an Account Manager for all large businesses that wish to enter into a service agreement Savings of approximately $50 million over a 4-year period ($8.3M in 2002-2003; $11.8M in 2003-2004; $14.8M in 2004-2005; $14.8M in 2005-2006; and at least $15.0M annually in subsequent years) to be realized by: Migrating many processes to an electronic environment in an effort to significantly reduce paper through electronic publishing of publications and forms and the implementation of e-procurement Re-engineering of core business processes and ongoing improvements by developing approaches to deliver some of our transactional services in a shared environment and through consolidation of distribution centres and streamlining of call centres Transparency Development and implementation of a monitoring framework for tax revenue reporting by 2004-2005 Sustaining or increasing the Investment Plan and Asset Management Plan funding over the planning period to ensure that investments are sustainable and targeted to priority areas An increasingly evident orientation towards results-based management as reflected in our governance regime, management approaches, and performance measurement frameworks, and in overall generally positive assessments of our Annual Reports by the Office of the Auditor General |
- Date modified:
- 2002-03-21