Auditor General's Assessment

of Performance Information in the
2005-2006 Annual Report to Parliament

To the Commissioner and Board of Management of the Canada Revenue Agency, and to the Minister of National Revenue

What I Assessed

As required by the Canada Revenue Agency Act, I have assessed the fairness and reliability of the Agency's performance information for 2005-2006 with respect to the objectives established in its corporate business plan.

Management's Responsibility

The performance information reported in the Agency's annual report is the responsibility of management.

My Responsibility

My responsibility is to assess the fairness and reliability of the performance information included in the Agency's annual report against the objectives established in its corporate business plan.

My assessment covered only the performance information included in the section of its annual report titled “Our 2005-2006 Results”, on pages to of the report. It did not include an assessment of the objectives set out in the corporate business plan or information referenced by Web links included in the report. My responsibility does not extend to assessing or commenting on the Agency's actual performance.

The Nature of My Assessment

My assessment comprised a review performed in accordance with the standards for assurance engagements established by the Canadian Institute of Chartered Accountants. The assessment consisted primarily of enquiry, analytical procedures, and discussion related to the performance information. I conducted this assessment using the criteria for the assessment of fairness and reliability described in the Annex.

An assessment based on a review provides a moderate level of assurance and does not constitute an audit. Consequently I do not express an audit opinion on the Agency's performance information.

Conclusion

Based on my assessment, nothing has come to my attention that causes me to believe that the Agency's performance information for 2005-2006, with respect to the objectives established in its corporate business plan, is not, in all significant respects, fair and reliable using the criteria described in the Annex to this report.

Sheila Fraser, FCA
Auditor General of Canada

Ottawa, Canada
21 September 2006

Annex

Criteria for the Assessment of Fairness and Reliability
Office of the Auditor General of Canada

The following criteria were developed to assess the fairness and reliability of the information about the Agency's performance with respect to the objectives in its corporate business plan. The key issue addressed is: Has the Agency reported fair and reliable performance information? Performance information is fair and reliable if it enables Parliament and the public to judge how well the entity or program in question is performing against the objectives it set out to accomplish.

These criteria were developed specifically for the assessment. The Canada Revenue Agency has acknowledged that they were suitable for the assessment.

More information on the criteria is available on our Web site at

http://www.oag-bvg.gc.ca/domino/other.nsf/html/200310frpi_e.html

Date modified:

2006-11-23