2013-14 Report on Plans and Priorities

Section III: Supplementary Information

Financial highlights

Agency planned spending and full-time equivalents

Agency Main Estimates and Planned Spending and Full-Time Equivalents

(thousands of dollars)

	Forecast spending 2012-13	Planned spending 2013-14	Planned spending 2014-15	Planned spending 2015-16
Total Main Estimates	4,374,952	4,276,823	3,871,042	3,851,923
Disbursements to the Provinces under the Canada-United States Softwood Lumber Agreement, 2006 (forecast provided for 2012-2013 and 2013-2014 only at this time)	(280,000)	(283,000)	-	-
Taxpayers' Ombudsman	(3,124)	(3,098)	(2,967)	(2,970)
Supplementary Estimates
Transfer of funds from Public Works and Government Services Canada - Reduction in accommodation requirements	7,600	-	-	-
Transfer of funds to Shared Services Canada - to adjust funding for IT Infrastructure services	(4,261)	(6,586)	(6,477)	(6,477)
Extension of funding to administer the Canada - United States Softwood Lumber Agreement, 2006 to 2015-2016				10,534
Other Adjustments:
Savings arising from the Budget 2012 spending review	(22,202)	-	-	-
Return of funding previously provided for the ongoing administration of the Harmonized Sales Tax in British Columbia	(11,767)	-	-	-
Adjustment to respendable non-tax revenues	(21,090)	-	-	-
Canada Pension Plan/Employment Insurance administration - adjustment to funding for the associated employee benefits	-	326	442	442
Planned base spending	4,040,107	3,984,465	3,862,040	3,853,451
Taxpayers' Ombudsman	3,124	3,098	2,967	2,970
Items not yet included in outer years' planned spending
Carry forward from 2011-2012	248,318	-	-	-
Maternity and severance payments (funding included for 2012-2013 only at this time)	175,000	-	-	-
Statutory disbursements to the Provinces under the Canada-United States Softwood Lumber Agreement, 2006 (forecast provided for 2012-2013 and 2013-2014 only at this time)	280,000	283,000	-	-
	703,318	283,000	-	-
Total Planned Spending	4,746,549	4,270,563	3,865,007	3,856,421
Respendable non-tax revenue pursuant to the Canada Revenue Agency Act	(185,679)	(193,779)	(190,792)	(188,659)
Cost of services received without charge	428,027	421,532	412,199	410,307
Total CRA spending (Footnote 1)	4,988,897	4,498,316	4,086,414	4,078,069
Full-time equivalents (planned)	41,144	39,371	38,354	38,209

(Footnote 1) Details may not add to totals due to rounding

Agency Planned Spending by Program and Full-Time Equivalents

(thousands of dollars)

	Forecast spending 2012-13 (Footnote 1)	Planned spending 2013-14 (Footnote 1)	Planned spending 2014-15 (Footnote 1)	Planned spending 2015-16 (Footnote 1)
Program
Taxpayer and business assistance	561,868	538,855	245,811	243,702
Assessment of returns and payment processing	641,475	595,735	559,701	575,033
Accounts receivable and returns compliance	478,265	428,029	413,039	410,235
Reporting compliance	1,099,842	1,015,345	988,246	980,097
Appeals	179,149	178,625	173,148	169,228
Benefit programs	383,130	382,510	382,314	385,942
Internal Services	1,399,696	1,128,367	1,099,782	1,089,215
Taxpayers' ombudsman	3,124	3,098	2,967	2,970
Total Planned Spending	4,746,549	4,270,563	3,865,007	3,856,421
Respendable non-tax revenue pursuant to Canada Revenue Agency Act	(185,679)	(193,779)	(190,792)	(188,659)
Cost of services received without charge	428,027	421,532	412,199	410,307
Total CRA spending (Footnote 2)	4,988,896	4,498,316	4,086,414	4,078,069
Full-time equivalents (planned)	41,144	39,371	38,354	38,209

(Footnote 1) The reduction in Forecast/Planned Spending over the planning period (from $4.747B in 2012-2013 to $3.856B in 2015-2016) is primarily attributable to:
(a) certain technical adjustments that are reflected only in 2012-2013 – a carryforward from 2011-2012 ($248M) and funding for maternity and severance benefits ($175M);
(b) the fact that Planned Spending in 2014-2015 and 2015-2016 does not yet include a forecast of disbursements to the provinces under the Softwood Lumber Products Export Charge Act, 2006 (which amounted to $280M in 2012-2013 and $283M in 2013-2014); and
(c) the gradual implementation of savings measures arising from the Budget 2012 spending review, reaching $196M by 2015-2016.

(Footnote 2) Details may not add to totals due to rounding.

Details on transfer payment programs

Children's Special Allowance Payments (CSA)

1. Strategic outcome: Eligible families and individuals receive timely and correct benefit payments.

2. Program: Benefit programs

3. Name of transfer payment program: Children's special allowance payments (CSA) (Statutory)

4. Start date: August 28, 1995 *

5. End date: Ongoing

6. Description: Tax-free monthly payments made to agencies and institutions who are licensed by provincial or federal governments to provide for the care and education of children under the age of 18 who physically reside in Canada and who are not in the care of their parents. CSA payments are equivalent to Canada Child Tax Benefit payments. CSA payments are governed by the Children's Special Allowances Act which provides that this allowance be paid out of the Consolidated Revenue Fund.

7. Expected results: Monthly payments issued on schedule.* Responsibility for Children's special allowance payment was transferred from Human Resources Development Canada, effective August 28, 1995 (P.C. Order 1995-342)

(thousands of dollars)

	8. Forecast spending	2012-13 9. Planned spending 2013-14	10. Planned spending 2014-15	11. Planned spending 2015-16
12. Total grants
12. Total grants
12. Total other transfer payments **	233,000	238,000	241,000	245,000
13. Total transfer payments	233,000	238,000	241,000	245,000
14. Planned evaluations: N/A

* Responsibility for Children's special allowance payment was transferred from Human Resources Development Canada, effective August 28, 1995 (P.C. Order 1995-342)

** Other Transfer payments are transfer payments based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.

Disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006

1. Strategic outcome: Taxpayers meet their obligations and Canada's revenue base is protected.

2. Program: Taxpayer and business assistance

3. Name of transfer payment program: Disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)

4. Start date: October 12, 2006

5. End date: October 12, 2015

6. Description: The export charge, to be levied by Canada on exports of softwood lumber products to the United States, is collected and administered by the Canada Revenue Agency (CRA) with support from the Department of Foreign Affairs and International Trade. Under the Softwood Lumber Products Export Charge Act, 2006, the CRA is also responsible for making disbursements to the provinces of a portion of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006. These disbursements will be reduced by several factors: refunds paid to the industry, costs for the administration and implementation of the Agreement and the Act as well as the costs incurred for certain litigation resulting from the Agreement or Act. The export charge applies to the following regions: BC Interior, BC Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.

7. Expected results: Disbursements will continue on a quarterly basis until the repeal of the Act, unless lumber market prices increase to the point where no export charge is applicable for that period.

(thousands of dollars)

	8. Forecast spending 2012-13	9. Planned spending 2013-14	10. Planned spending 2014-15	11. Planned spending 2015-16
12. Total grants
12. Total contributions
12. Total other transfer payments *	280,000	283,000	TBD	TBD
13. Total transfer payments	280,000	283,000	TBD	TBD
14. Planned evaluations: N/A

* Other transfer payment are transfer payments based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.

Services Received Without Charge

(thousands of dollars)

	Forecast spending 2012-13	Planned spending 2013-2014	Planned spending 2014-2015	Planned spending 2015-2016
Contributions covering employer's share of employees' insurance premiums and expenditures (excluding revolving funds) and employer's contribution to employees' insured benefits plans and expenditures, both paid by Treasury Board of Canada Secretariat	215,443	211,770	204,564	202,780
Salary and associated expenditures of legal services provided by Justice Canada	36,850	34,644	32,578	32,578
Audit services by the Office of the Auditor General	2,430	2,430	2,430	2,430
Workers' compensation coverage provided by Human Resources and Social Development Canada	1,490	1,227	1,166	1,108
Payroll services provided by Public Works and Government Services Canada	4,320	4,142	4,033	3,983
Information technology services - Shared Services Canada	167,493	167,318	167,427	167,427
Total services received without charge (Footnote 1) (Footnote 2)	428,027	421,532	412,199	410,307

(Footnote 1) Services received without charge are reported on a gross basis.

(Footnote 2) Details may not add to totals due to rounding.

Sources of respendable non-tax revenue and non-respendable non-tax revenue

Respendable non-tax revenue

(thousands of dollars)

	Forecast revenue 2012-13	Planned revenue 2013-14	Planned revenue 2014-15	Planned revenue 2015-16
Program
Taxpayer and business assistance	2,654	2,610	2,589	2,591
Assessment of returns and payment processing	18,000	17,629	16,581	16,063
Accounts receivable and returns compliance	897	902	912	923
Reporting compliance	19,843	36,643	36,692	36,740
Appeals	2,488	3,046	2,637	1,439
Benefit programs	38,924	33,803	33,235	33,235
Internal services	102,873	99,146	98,146	97,668
Total respendable non-tax revenue (Footnote 1)	185,679	193,779	190,792	188,659
Details
Refund of previous year's expenditures	906	855	855	855
Advance income tax ruling fees	1,631	1,628	1,628	1,628
Advance pricing agreements	566	480	480	480
Other services of a regulatory nature	41	39	39	39
Administration of provincial programs (Footnote 2)	111,087	124,683	122,959	120,820
Other services of a non-regulatory nature	302	311	311	311
Sales of Goods and Information Products	117	116	116	116
Other fees & charges	762	787	90	91
Services to other government departments (Footnote 3)	70,267	64,879	64,314	64,319
Total respendable non-tax revenue (Footnote 1)	185,679	193,779	190,792	188,659

(Footnote 1) Details may not add to totals due to rounding.

(Footnote 2) Comprised mainly of a basic fee charged to the provinces for recoveries provided under tax collection agreements and other provincial cost recovery initiatives (e.g. refund set-off and benefit programs).

(Footnote 3) Comprised mainly of information technology services provided to the Canada Border Services Agency.

Non-Respendable Non-Tax Revenue (Agency activities)

(thousands of dollars)

	Forecast revenue 2012-13	Planned revenue 2013-14	Planned revenue 2014-15	Planned revenue 2015-16
Program
Taxpayer and business assistance	9,038	9,184	9,261	9,240
Assessment of returns and payment processing	10,057	11,473	11,471	11,278
Accounts receivable and returns compliance	24,681	24,678	24,900	24,896
Reporting compliance	5,482	7,136	7,081	6,857
Appeals	3,086	3,230	3,244	3,224
Benefit programs	3,299	4,294	4,261	4,126
Internal services	8,221	8,215	8,282	8,281
Total non-respendable non-tax revenue (Footnote 1)	63,865	68,209	68,499	67,903
Details
Other fees and charges
Recovery of employee benefits costs	62,395	66,740	67,029	66,434
Miscellaneous	1,470	1,470	1,470	1,470
Total non-respendable non-tax revenue (Footnote 1), (Footnote 2)	63,865	68,209	68,499	67,903

(Footnote 1) Details may not add to totals due to rounding.

(Footnote 2) This table reflects the approach taken in the Audited Financial Statements of the Agency 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 Agency's administered activities rather than Agency's activities, are excluded.

Summary of capital spending by program

(thousands of dollars)

	Forecast spending 2012-13	Planned spending 2013-14	Planned spending 2014-15	Planned spending 2015-16
Program
Taxpayer and business assistance	2,038	4,640	1,307	260
Assessment of returns and payment processing	7,414	30,218	27,792	45,667
Accounts receivable and returns compliance	10,487	13,154	4,723	1,547
Reporting compliance	5,474	10,699	11,175	4,725
Appeals	420	921	50	50
Benefit programs	1,577	2,023	1,544	1,159
Internal services	56,023	11,409	25,857	25,111
Taxpayers' Ombudsman	0	17	0	0
Total of capital spending	83,433	73,082	72,448	78,519

Date modified:

2013-04-17