Management's Representation and Statement of Responsibility for Performance Information

I submit for tabling in Parliament the 2005-2006 Annual Report (Departmental Performance Report) for the Canada Revenue Agency (CRA). The Canada Revenue Agency Act requires that an annual report be tabled in Parliament. This report must include information about the CRA's performance on objectives established in its Corporate Business Plan. It must also include an assessment by the Auditor General of Canada of the fairness and reliability of that information. It is not the role of the Auditor General of Canada to assess or comment on the CRA's actual performance.

This report has been prepared on the basis of reporting principles and other requirements in the Guide to the Preparation of Part III of the 2005-2006 Estimates Reports on Plans and Priorities and Departmental Performance Reports (Treasury Board of Canada Secretariat, June 2, 2006). The CRA maintains systems and practices that provide reasonable assurance that the results information presented in this report is accurate, comprehensive, and balanced. Some of the results information, however, is based on management's best estimates and judgments, and this is appropriately disclosed. The CRA is continuing to make progress on the development of robust measures and indicators for its strategic outcomes and expected results.

The CRA's Corporate Audit and Evaluation Branch conducts independent reviews of various aspects of the CRA's results. Also, the Board of Management's Audit Committee oversees management's responsibilities for maintaining internal controls and financial and results reporting systems; its members meet regularly with internal and external auditors. The Board of Management recommends the Annual Report to the Minister for approval.

This Annual Report includes the CRA's results information with the assessment of the Auditor General of Canada, as shown on . This Annual Report also includes the CRA's audited financial statements, prepared on a full accrual accounting basis, and unaudited supplementary financial information for reporting to Parliament on the use of appropriations. Program activity spending is consistent with the reporting method for parliamentary appropriations, which is different from the full accrual basis of accounting used for the audited financial statements. A reconciliation of the expenditures reported under these two financial reporting methodologies is shown in Table 10 under the financial statements section of this report.

Michel Dorais, ICD.D
Commissioner and Chief Executive Officer
Canada Revenue Agency

Unaudited

Date modified:

2006-11-23