2015-16 Departmental Performance Report

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Sources of Respendable Non-Tax Revenue and Non-Respendable Non-Tax Revenue

By virtue of its mandate, the CRA is responsible for collecting tax revenue as described earlier in the Audited Financial Statements – Administered Activities. The CRA also collects non-tax revenues which are further divided between respendable and non-respendable. Respendable non-tax revenues are received by the CRA for services provided to individuals or organizations that have not been funded by Parliament, for example, costs recovered under tax collection agreements with the provinces. Non-respendable non-tax revenues are those received by the CRA for which the CRA does not have the authority to re-spend, for example, recovery of employee benefits costs.

Respendable Non-Tax Revenue

Respendable Non-Tax Revenue

(in dollars)	2013-14 Actual Revenues	2014-15 Actual Revenues	2015-16 Main Estimates	2015-16 Total Authorities	2015-16 Planned Revenues	2015-16 Actual Revenues
Taxpayer and Business Assistance	55,473,042	52,885,864	54,463,790	54,100,627	54,463,790	54,100,627
Assessment of Returns and Payment Processing	53,619,901	50,121,610	51,305,815	50,571,417	51,305,815	50,571,417
Benefit Programs	26,152,132	23,427,964	25,958,537	21,732,475	25,958,537	21,732,475
Reporting Compliance	20,604,262	24,859,190	27,851,514	27,840,752	27,851,514	27,840,752
Collections and Returns Compliance	174,806,536	167,736,604	170,251,399	171,352,592	170,251,399	171,352,592
Appeals	17,839,392	16,603,281	18,182,599	17,475,215	18,182,599	17,475,215
Internal Services	146,308,015	146,167,995	140,943,207	148,455,434	140,943,207	148,455,434
Taxpayers' Ombudsman	-	61	-	-	-	-
Total	494,803,280	481,802,569	488,956,861	491,528,512	488,956,861	491,528,512
Respendable non-tax revenue under section 60 of the Canada Revenue Agency Act (cash receipts)
Refund of previous year's expenditures	887,000	1,038,478	461,069	2,158,431	461,069	2,158,431
Advance income tax ruling feesFootnote 1	1,600,000	1,648,979	2,000,000	2,008,922	2,000,000	2,008,922
Advance pricing agreement	282,000	105,450	418,761	(9,790)	418,761	(9,790)
Other services of a regulatory nature	75,000	99,797	70,223	98,994	70,223	98,994
Administration of provincial programsFootnote 2	117,616,089	121,956,400	132,771,415	126,070,626	132,771,415	126,070,626
Other services of a non-regulatory nature	287,000	402,837	292,055	299,731	292,055	299,731
Sales of goods and information products	187,000	209,000	190,000	208,000	190,000	208,000
Other fees and charges	820,000	1,081,373	741,634	347,199	741,634	347,199
Services to other government departmentsFootnote 3	56,329,000	54,687,708	49,095,303	53,636,535	49,095,303	53,636,535
Sub-total	178,083,089	181,230,022	186,040,460	184,818,648	186,040,460	184,818,648
Less: Amounts recovered on behalf of other government departmentsFootnote 4	14,067,358	15,144,733	16,574,205	15,786,071	16,574,205	15,786,071
Total respendable non-tax revenue under section 60 of the Canada Revenue Agency Act (cash receipts)	164,015,731	166,085,289	169,466,255	169,032,577	169,466,255	169,032,577
Proceeds from the disposal of surplus Crown assets	222,344	173,717	-	91,666	-	91,666
Revenues credited to Vote 1
Canada Pension Plan administration work	147,771,284	141,224,341	143,208,576	143,208,576	143,208,576	143,208,576
Employment Insurance administration work	182,793,921	174,319,222	176,282,030	179,195,693	176,282,030	179,195,693
Total Revenues credited to Vote 1	330,565,205	315,543,563	319,490,606	322,404,269	319,490,606	322,404,269
Total Respendable Non-Tax Revenue	494,803,280	481,802,569	488,956,861	491,528,512	488,956,861	491,528,512

Non-Respendable Non-Tax Revenue^{Footnote 5}

Non-Respendable Non-Tax Revenue

(in dollars)	2013-14 Actual Revenues	2014-15 Actual Revenues	2015-16 Planned Revenues	2015-16 Actual Revenues
Taxpayer and Business Assistance	8,471,027	8,594,123	11,017,061	8,682,517
Assessment of Returns and Payment Processing	6,361,850	7,107,915	9,540,441	6,409,662
Benefit Programs	1,818,964	1,828,915	427,376	1,663,390
Reporting Compliance	3,314,891	3,413,539	2,868,398	3,889,173
Collections and Returns Compliance	26,714,765	27,226,330	27,410,743	28,657,994
Appeals	3,090,775	2,897,341	2,287,125	6,170,430
Internal Services	13,233,266	13,625,869	12,960,224	14,069,981
Taxpayers' Ombudsman	-	-	-	-
Total Non-Respendable Non-Tax Revenue	63,005,538	64,694,032	66,511,368	69,543,147
Details of Non-Respendable Non-Tax Revenue
Sales of goods and services:
Public building and property rental, lease and use of public property	-	-	-	-
Other fees and charges:
Recovery of employee benefits costs	61,833,580	63,924,544	66,031,104	65,653,279
Miscellaneous	1,171,958	769,488	480,264	3,889,868
Total Non-Respendable Non-Tax Revenue	63,005,538	64,694,032	66,511,368	69,543,147

Footnotes

Footnote 1

The CRA charges taxpayers (based on a regulated user fee) for providing tax rulings before a transaction occurs (to provide tax certainty).

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Footnote 2

Comprised mainly of a basic fee charged to the provinces for recoveries provided under the tax collection agreements and other provincial cost recovery initiatives, for example, refund set-off and benefit programs.

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Footnote 3

Comprised mainly of information technology services provided to the Canada Border Services Agency.

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Footnote 4

Comprised of amounts recovered for Treasury Board of Canada Secretariat (for example, contributions to Employee Benefit Plans).

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Footnote 5

This table reflects the approach taken in the CRA's Audited Financial Statements where a clear distinction is made between Agency activities and Administered activities. Interest and penalties collected for personal, corporate and other taxes, which are part of the CRA's Administered activities rather than CRA's activities, are not included.

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Date modified:

2016-11-14