Summary of the Corporate Business Plan 2014-2015 to 2016-2017

Financial tables

Planning summary

Planned spending refers to those amounts for which a Treasury Board submission approval has been received by no later than February 1, 2014. This cut-off date differs from the Main Estimates process. Therefore, planned spending may include amounts incremental to planned expenditure levels presented in the 2014-15 Main Estimates.

As shown in the planned spending trend figure on the right, the total spending includes all parliamentary appropriations (Main Estimates and Supplementary Estimates) and revenue sources. These include funding appropriated to the Canada Revenue Agency for: policy and operational initiatives arising from various federal budgets and economic statements; transfers from the Department of Public Works and Government Services Canada for accommodations and real property services; disbursements under the Softwood Lumber Agreement; responsibilities related to the administration of corporate tax in Ontario and the harmonization of sales tax in Ontario and British Columbia and the children's special allowance payments.

Planned spending trend (in dollars)

	Actuals 2011-2012	Actuals 2012-2013	Forecast Spending 2013-2014	Planned Spending 2014-2015	Planned Spending 2015-2016	Planned Spending 2016-2017
Sunset Programs				130,396,200	55,534,010	45,000,000
Total Spending	4,610,141,309	4,318,468,143	4,379,681,438	3,746,400,122	3,719,805,860	3,704,052,873

For fiscal years 2011-2012 to 2013-2014, total spending includes certain technical adjustments, such as the CRA's carry forward adjustments from the previous year and funding for maternity and severance benefits.

The CRA's appropriations also show a decline in fiscal years 2011-2012 to 2016-2017 primarily as a result of:

• the gradual implementation of savings measures arising from the Budget 2012 spending review and the Budget 2013 targeted review savings; and
• the fluctuation in the CRA's Statutory Authorities for the Children's Special Allowance payments for eligible children in the care of agencies and institutions, the disbursements to the provinces under the Softwood Lumber Products Export Charge Act, 2006, the rates for the contributions to employee benefit plans, and the spending of revenues received through the conduct of operations pursuant to Section 60 of the Canada Revenue Agency Act.

The October 16, 2013 Speech from the Throne signalled that the Government will freeze the overall federal operating budget, which is not reflected in the Main Estimates or this Plan. The CRA is preparing mitigation strategies to enable it to operate within the available operating budget.

The planned spending trend figure also depicts funding in fiscal years 2014-2015 to 2016-2017 that will eventually "sunset", i.e., related to the Softwood Lumber Agreement (expiring after 2015-2016) and the project to upgrade the CRA's personal income tax processing system.

As depicted in the CRA activities figure, over the same period, the CRA's work volumes, as measured by totalling administered revenues and value of benefit payments processed, have been trending upward.

The Federal and Provincial Benefits payments decreased in 2012-2013 due to the sunset of the Ontario Sales Tax transition benefit.

For information on our organisational appropriations, please see the 2014-2015 Main Estimates publications.

CRA activities (millions of dollars)

	2010-11	2011-12	2012-13
Total administered revenues	310,759.9	334,731.5	346,838.3
Federal and provincial benefits payments	22,090.0	22,264.6	21,819.9

CRA planned spending and full-time equivalents

CRA Main Estimates, planned spending and full-time equivalents

CRA Main Estimates, planned spending and full-time equivalents (in dollars)

	2013-14 forecast spending	2014-15 planned spending	2015-16 planned spending	2016-17 planned spending
Total Main Estimates	4,276,823,253	3,861,256,109	3,761,268,399	3,735,659,600
Disbursements to the Provinces under the Canada-United States Softwood Lumber Agreement, 2006 (forecast provided for 2013-2014 and 2014-2015 only at this time)	minus (283,000,000)	minus (80,000,000)
Taxpayers' Ombudsman	minus (3,244,301)	minus (3,167,366)	minus (3,169,366)	minus (3,170,366)
Supplementary Estimates
2013 Federal Budget		15,540,213	14,071,471	13,393,273
Transfer of funds to Shared Services Canada (SSC) - to adjust as a result of the creation of Shared Services Canada	minus (6,585,649)
Other Adjustments
Adjustment to the respendable non-tax revenues	minus (19,449,536)	-	-	-
Funding for salary increases	7,067,559
Planned base spending	3,971,611,326	3,793,628,956	3,772,170,504	3,745,882,507
Taxpayers' Ombudsman	3,244,301	3,167,366	3,169,366	3,170,366
Items not yet included in outer years' planned spending
Carry forward from 2012-2013	299,825,811	-	-	-
Maternity and Severance payments (funding included for 2013-2014 only at this time)	75,000,000	-	-	-
Statutory disbursements to the Provinces under the Canada-United States Softwood Lumber Agreement, 2006 (forecast provided for 2013-2014 and 2014-2015 only at this time)	30,000,000	80,000,000	-	-
Total planned spending	4,379,681,438	3,876,796,322	3,775,339,870	3,749,052,873
Respendable non-tax revenues pursuant to the Canada Revenue Agency Act	minus (174,329,650)	minus (179,308,529)	minus (177,041,732)	minus (175,962,593)
Cost of services received without charge	438,547,289	423,084,369	422,089,866	419,714,150
Total CRA spending	4,643,899,077	4,120,572,162	4,020,388,004	3,992,804,430
Human resources (full-time equivalents)
Canada Revenue Agency	40,727	38,220	38,040	37,784
Taxpayers' ombudsman	31	31	31	31
Total (planned)	40,758	38,251	38,071	37,815

CRA planned spending by program and full-time equivalents

CRA planned spending by program and full-time equivalents (in dollars)

	2013-14 forecast spending	2014-15 planned spending	2015-16 planned spending	2016-2017 planned spending
Taxpayer and business assistance	333,291,371	350,905,225	267,093,889	260,696,720
Assessment of returns and payment processing	625,842,648	598,411,852	619,375,174	613,033,592
Collections and returns compliance	502,878,989	440,670,268	441,295,370	445,886,632
Reporting compliance	1,121,187,162	1,062,102,673	1,052,259,656	1,041,278,958
Appeals	197,714,416	194,675,861	191,002,004	189,591,545
Benefit programs	389,407,671	390,442,143	391,983,010	394,904,973
Internal services	1,206,114,880	836,420,934	809,161,401	800,490,087
Taxpayers' ombudsman	3,244,301	3,167,366	3,169,366	3,170,366
Total planned spending Footnote 1	4,379,681,438	3,876,796,322	3,775,339,870	3,749,052,873
Respendable non-tax revenue pursuant to Canada Revenue Agency Act	minus (174,329,650)	minus (179,308,529)	minus (177,041,732)	minus (175,962,593)
Cost of services received without charge	438,547,289	423,084,369	422,089,866	419,714,150
Total CRA spending	4,643,899,077	4,120,572,162	4,020,388,004	3,992,804,430
Human resources (full-time equivalents)
Canada Revenue Agency	40,727	38,220	38,040	37,784
Taxpayers' ombudsman	31	31	31	31
Total (planned)	40,758	38,251	38,071	37,815

Overview of 2014-15 planned spending

Overview of 2014-15 planned spending

Legend	Percentage	Dollar amount
Taxpayer and business assistance	15%	$350,905,225
Assessment of returns and payment processing	9%	$598,411,852
Collections and returns compliance	11%	$440,670,268
Reporting compliance	27%	$1,062,102,673
Appeals	5%	$194,675,861
Benefit programs	10%	$390,442,143
Internal services	22%	$836,420,934
Taxpayers' ombudsman	0.08%	$3,167,366

Date modified:

2014-03-05