Report on Plans and Priorities 2014–15

Statement of Management Responsibility

We have prepared the accompanying Future-oriented Statement of Operations of the Canada Revenue Agency (CRA) according to the accounting principles consistent with those applied in preparing the financial statements of the Government of Canada. Significant accounting policies are set out in note 4 to the Future-oriented Statement of Operations. The Future-oriented Statement of Operations is submitted for Part III of the Estimates (Report on Plans and Priorities). The information will also be presented in the CRA's Departmental Performance Report to compare with actual results.

Management is responsible for the integrity and objectivity of the information contained in this Future-oriented Statement of Operations and for the process of developing assumptions. Assumptions and estimates are based upon information available and known to management at the time of development, reflect current business and economic conditions, and assume a continuation of current governmental priorities and consistency in the CRA's mandate and strategic objectives. Much of the Future-oriented Statement of Operations is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. At the time of preparation of this statement of operations, management believes the estimates and assumptions to be reasonable. However, as with all such assumptions, there is a measure of uncertainty surrounding them. This uncertainty increases as the forecast horizon extends.

The actual results achieved for the fiscal years covered in the accompanying Future-oriented Statement of Operations will vary from the information presented and the variations may be material.

Approved by:

original signed by

Andrew Treusch
Commissioner of Revenue and Chief Executive Officer of the CRA

original signed by

Roch Huppé
Chief Financial Officer and Assistant Commissioner, Finance and Administration
Ottawa, Ontario
January 13, 2014

Canada Revenue Agency Future-oriented Statement of Operations – Agency Activities

Future-oriented Statement of Operations - Agency Activities
for the year ended March 31 (in thousands of dollars)

Expenses (note 6)	Estimated results 2014	Planned results 2015
Internal services	1,285,580	1,172,499
Reporting compliance	1,168,759	1,213,019
Collections and returns compliance	693,219	710,967
Assessment of returns and payment processing	685,585	742,533
Taxpayer and business assistance	366,862	373,886
Appeals	257,777	255,985
Benefit programs	158,700	149,895
Taxpayers' Ombudsman	2,846	3,481
Total expenses	4,619,328	4,622,265

Future-oriented Statement of Operations - Agency Activities
for the year ended March 31 (in thousands of dollars)

Non-tax revenues (note 7)	Estimated results 2014	Planned results 2015
Internal services	198,901	151,347
Reporting compliance	29,393	33,595
Collections and returns compliance	172,272	189,419
Assessment of returns and payment processing	59,975	60,395
Taxpayer and business assistance	56,576	61,375
Appeals	20,568	23,739
Benefit programs	33,288	36,245
Revenues earned on behalf of Government	(66,078)	(66,534)
Total non-tax revenues	504,895	489,581
Net cost of operations	4,114,433	4,132,684

The accompanying notes are an integral part of this future-oriented statement of operations.

Notes to the future-oriented statements of Operations - Agency Activities

1. Authority and objectives

The Canada Revenue Agency (CRA) is an agent of Her Majesty in right of Canada under the Canada Revenue Agency Act. The CRA is a departmental corporation named in Schedule II of the Financial Administration Act and reports to Parliament through the Minister of National Revenue.

The mandate of the CRA is to support the administration and enforcement of tax legislation and other related legislation. The CRA provides support, advice, and services by:

(a) supporting the administration and enforcement of program legislation;

(b) implementing agreements between the Government of Canada or the CRA and the government of a province, territory or other public body performing a function of government in Canada to carry out an activity or administer a tax or program;

(c) implementing agreements or arrangements between the CRA and departments or agencies of the Government of Canada to carry out an activity or administer a program; and

(d) implementing agreements between the Government of Canada and First Nations governments to administer a tax.

The CRA collects revenues, including income and sales taxes and employment insurance premiums, administers tax legislation, delivers a number of social benefit programs to Canadians for the federal, provincial, territorial, and First Nations governments, and collects amounts, including Canada Pension Plan contributions, for other groups or organizations. It is responsible for administering and enforcing of the following acts or parts of acts: the Air Travellers Security Charge Act, the Canada Revenue Agency Act, the Children's Special Allowances Act, Part V.1 of the Customs Act, section 2 of the Energy Costs Assistance Measures Act, the Excise Act, the Excise Tax Act (including the goods and services tax (GST) and the harmonized sales tax (HST) except for GST/HST on imported goods), the Excise Act, 2001, the Income Tax Act, the Softwood Lumber Products Export Charge Act, 2006, the Universal Child Care Benefit Act, and others including various provincial acts.

In delivering its mandate, the CRA operates under the following program activities:

(a) Internal services: Provides internal services across the CRA, such as human resources management, financial management and information technology, to support the needs of programs and corporate obligations;

(b) Reporting compliance: Verifies complete and accurate disclosure by taxpayers of all required information to establish tax liabilities;

(c) Collections and returns compliance: Identifies and addresses non-compliance with taxpayer filing and remittance requirements;

(d) Assessment of returns and payment processing: Processes and validates taxpayer returns; registers, establishes, and maintains taxpayer accounts; and, receives payments;

(e) Taxpayer and business assistance: Assists taxpayers in meeting their obligations under the self-assessment;

(f) Appeals: Provides a dispute resolution process for taxpayers who disagree with decisions taken by the CRA;

(g) Benefit programs: Provides Canadians certain income-based benefits, credits and other services on behalf of federal, provincial (except Quebec), and territorial governments;

(h) Taxpayers' Ombudsman: Addresses requests for reviews made by taxpayers and benefit recipients with respect to service matters.

2. Methodology and significant assumptions

The Future-oriented Statement of Operations has been prepared on the basis of government priorities and departmental plans as described in the Report on Plans and Priorities.

The information in the estimated results for fiscal year 2013-2014 is based on actual results as at November 30, 2013 and on forecasts for the remainder of the fiscal year. Forecasts have been made for the planned results for the 2014-2015 fiscal year.

The main assumptions underlying the forecasts are as follows:

(a) The CRA's activities will remain substantially the same as for the previous year;

(b) Expenses and revenues, including the determination of amounts internal and external to the government, are based on historical experience.

The general historical pattern is expected to continue.

3. Variations and changes to the forecast financial information

While every attempt has been made to forecast final results for the remainder of 2013-2014 and for 2014-2015, actual results achieved for both years are likely to vary from the forecast information presented, and this variation could be material.

In preparing this Future-oriented Statement of Operations the CRA has made estimates and assumptions concerning the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Factors that could lead to material differences between the Future-oriented Statement of Operations and the historical statement of operations include:

(a) The timing and amount of acquisitions and disposals of tangible capital assets may affect gains/losses and amortization expense.

(b) Implementation of new collective agreements.

(c) Further changes to the operating budget through additional new initiatives or technical adjustments later in the year.

Once the Report on Plans and Priorities is presented, the CRA will not be updating the forecasts for any changes in financial resources made in ensuing supplementary estimates. Variances will be explained in the Departmental Performance Report.

4. Summary of significant accounting policies

For financial reporting purposes, the activities of the CRA have been divided into two sets of financial statements: Agency Activities and Administered Activities. The Future-oriented Statement of Operations - Agency Activities include only those operational revenues and expenses which are managed by the CRA and utilized in running the organization. The purpose of the distinction between Agency and Administered activities is to facilitate, among other things, the assessment of the administrative efficiency of the CRA in achieving its mandate. No future-oriented financial statements were prepared for Administered Activities because it is analogous to information presented by the Department of Finance.

The Future-oriented Statement of Operations - Agency Activities has been prepared using Government's accounting policies that came into effect for the 2013-2014 fiscal year which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards. A summary of significant accounting policies follows:

(a) Parliamentary appropriations

The CRA is financed by the Government of Canada through Parliamentary appropriations. Accounting for appropriations provided to the CRA does not parallel financial reporting according to Canadian public sector accounting standards, as they are based in large part on cash flow requirements. Consequently, items recognized in the Future-oriented Statement of Operations may be different from those provided through appropriations from Parliament. Note 5(a) provides a high-level reconciliation between the two bases of reporting.

(b) Expenses

Expenses for the CRA's operations are recognized, on an accrual basis, when goods are received and/or services are rendered.

(i) Services provided without charge from other government agencies and departments

Costs for services received without charge from other government agencies and departments are included in expenses and are recognized at their estimated cost (see note 8).

(ii) Vacation pay and compensatory leave

Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.

(iii) Post-employment benefits

(iii.1) Pension benefits

All eligible employees participate in the Public Service Pension Plan administered by the Government of Canada. The CRA's contributions reflect the full cost as employer. These amounts are currently based on a multiple of an employee's required contributions and may change over time depending on the experience of the Plan. The CRA's contributions are expensed during the year in which the services are rendered.

(iii.2) Severance benefits

Some employees are entitled to severance benefits, as provided for under labour contracts and conditions of employment. The cost of these benefits is accrued as employees render the services necessary to earn them.

(iv) Other benefits

(iv.1) Health and dental benefits

The Government of Canada sponsors an employee benefit plan (health and dental) in which the CRA participates. Employees are entitled to health and dental benefits, as provided for under labour contracts and conditions of employment. The CRA's contributions to the plan, which are provided without charge by the Treasury Board Secretariat, are recorded at cost based on a percentage of the salary expenses and charged to personnel expenses in the year incurred.

(iv.2) Sick leave benefits

Employees are eligible to accumulate sick leave benefits until retirement or termination according to their terms of employment. Sick leave benefits are earned based on employee services rendered and are paid upon an illness or injury related absence. These are accumulating non-vesting benefits that can be carried forward to future years, but are not eligible for payment on retirement or termination, nor can these be used for any other purpose.

(v) Allowance for doubtful accounts

An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain.

(vi) Amortization of tangible capital assets

All initial costs of $10,000 or more incurred by the CRA to acquire or develop tangible capital assets are capitalized. Similar items under $10,000 are expensed. Tangible capital assets are amortized on a straight-line basis over the estimated useful lives of assets as follows:

Amortization of tangible capital assets

Asset class	Useful life
Machinery, equipment, and furniture	10 years
In-house developed software	5-10 years
Vehicles and other means of transportation	5 years
Information technology equipment	5 years
Purchased software	3 years

Assets under construction/development are not amortized until completed and put into operation.

(vii) Provision for contingent liabilities

Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded.

(c) Revenues

Non-tax revenues are recognized when the services are rendered by the CRA.

Non-tax revenues that are not available for spending cannot be used to discharge the CRA's liabilities. While management is expected to maintain accounting control, it has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues.

5. Parliamentary appropriations

The CRA receives most of its funding through annual Parliamentary appropriations. Items recognized in the Future-oriented Statement of Operations in one year may be funded through Parliamentary appropriations in prior, current, or future years. Accordingly, the CRA has different net results of operations for the year on a government funding basis than on an accrual accounting basis. These differences are reconciled below.

a) Reconciliation of Parliamentary appropriations to be provided and requested:

a) Reconciliation of Parliamentary appropriations to be provided and requested (in thousands of dollars)

Description

This table indicates the reconciliation of Parliamentary appropriations to be provided and requested for the years 2014 and 2015

	Estimated results 2014	Planned results 2015
Parliamentary appropriations - to be provided:
Vote 1 - Operating expenditures, contributions and recoverable expenses on behalf of the Canada Pension Plan and the Employment Insurance Act	3,382,702	3,103,716
Vote 5 - Capital expenditures	110,012	96,685
Spending of revenues received through the conduct of its operation pursuant to section 60 of the Canada Revenue Agency Act	174,330	179,309
Statutory expenditures
Contributions to employee benefit plans	444,559	408,040
Disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006 Footnote 1	30,000	80,000
Children's Special Allowance Payments Footnote 1		246,000
Minister of National Revenue - Salary and motor car allowance	79	80
	4,379,682	4,113,830
Less:
Appropriations available for future years - Vote 1 Footnote 2	minus (214,943)	-
Appropriations available for future years - Vote 5 Footnote 2	minus (22,091)	-
Appropriations lapsed	minus (38,476)	minus (14,000)
Expenditures related to Administered Activities Footnote 1	minus (268,000)	minus (326,000)
	minus (543,510)	minus (340,000)
Total Parliamentary appropriations to be requested	3,836,172	3,773,830

b) Reconciliation of net cost of operations to Parliamentary appropriations requested:

b) Reconciliation of net cost of operations to Parliamentary appropriations requested (in thousands of dollars)

Description

This table indicates the reconciliation of net cost of operations to Parliamentary appropriations requested for the years 2014 and 2015

	Estimated results 2014	Planned results 2015
Net cost of operations	4,114,433	4,132,684
Expenses not requiring the use of current year appropriations:
Amortization of tangible capital assets	minus (78,591)	minus (83,267)
Loss on disposal/write-off of tangible capital assets	minus (9,220)	minus (7,369)
Services to be provided without charge from other government agencies and departments (note 8)	minus (438,547)	minus (423,084)
Other	minus (2,967)	minus (460,076)
	minus (529,325)	minus (973,796)
Changes to non financial assets affecting appropriations:
Tangible capital assets acquisitions	106,594	87,016
Variation in prepaid expenses	minus (104)	105
	106,490	87,121
Changes in future funding requirements:
Salary, vacation pay and compensatory leave	minus (13,516)	minus (30,927)
Employee severance benefits	minus (7,740)	389,039
Employee sick leave benefits	minus (8,500)	minus (9,600)
	minus (29,756)	348,512
Non-tax revenues available for spending	174,330	179,309
Total Parliamentary appropriations to be requested	3,836,172	3,773,830

6. Expenses by category

In the Future-oriented Statement of Operations, expenses are presented by program activity. The following presents expenses by category.

Expenses by category (in thousands of dollars)

Description

In the Future-oriented statement of operations, expenses are presented by program activity. This table presents expenses by category. The following presents estimated results for 2014 and planned results for 2015

	Estimated results 2014	Planned results 2015
Personnel:
Salaries	2,340,139	2,456,852
Other allowances and benefits (including employee benefits)	983,944	935,257
	3,324,083	3,392,109
Professional and business services	621,984	585,111
Accommodation	338,929	322,177
Transportation and communications	158,990	147,034
Amortization of tangible capital assets	78,591	83,267
Repair and maintenance	30,272	27,901
Materials and supplies	21,141	19,552
Other services and expenses	21,282	19,743
Loss on disposal/write-off of tangible capital assets	9,220	7,369
Equipment purchases	6,306	10,113
Advertising, information and printing services	5,061	4,681
Equipment rentals	3,469	3,208
Total	4,619,328	4,622,265

7. Non-tax revenues by category

In the Future-oriented Statement of Operations, non-tax revenues are presented by program activity. The following presents non-tax revenues by category. The nature of each category is defined by the treatment permitted from a Parliamentary appropriations perspective.

Non-tax revenues by category (in thousands of dollars)

Description

In the Future-oriented statement of operations, non-tax revenues are presented by program activity. The following table presents non-tax revenues by category. The nature of each category is defined by the treatment permitted from a Parliamentary appropriations perspective. Below are estimated results for 2014 and planned results for 2015

	Estimated results 2014	Planned results 2015
Non-tax revenues credited to Vote 1
Fees for administering the Employment Insurance Act	182,794	171,980
Fees for administering the Canada Pension Plan	147,771	138,292
	330,565	310,272
Non-tax revenues available for spending
Services fees	64,110	64,504
Administration fees - provinces and territories	107,390	112,138
Miscellaneous respendable revenues	2,830	2,665
	174,330	179,309
Non-tax revenues not available for spending
Recovery of employee benefit costs relating to non-tax revenue credited to Vote 1 and revenues available for spending	63,180	63,635
Miscellaneous non-tax revenues	2,898	2,898
	66,078	66,534
Total non-tax revenues before revenues earned on behalf of Government	570,973	556,114
Revenues earned on behalf of Government	minus (66,078)	minus (66,534)
Total non-tax revenues	504,895	489,581

8. Related party transactions

The CRA is related in terms of common ownership to all Government of Canada departments, agencies, and Crown corporations. Transactions with Crown corporations entered into by the CRA are in the normal course of business and on normal trade terms applicable to all individuals and enterprises. Transactions with other Government of Canada departments and agencies are conducted on a cost recovery basis.

The CRA is expected to receive various services without charge from other government agencies and departments in the coming years. The estimated costs for significant services to be provided without charge that have been recorded include:

Related party transactions (in thousands of dollars)

	Estimated results 2014	Planned results 2015
Employer's contribution to the health and dental insurance plans - Treasury Board Secretariat	214,871	204,187
Information technology services - Shared Services Canada	179,583	179,474
Legal services - Justice Canada	36,002	31,728
Payroll services - Public Works and Government Services Canada	4,280	4,010
Audit services - Office of the Auditor General of Canada	2,520	2,520
Workers' compensation benefits - Human Resources and Skills Development Canada	1,291	1,165
Total	438,547	423,084

Supplementary information tables

Details on transfer payment programs

Children's Special Allowance Payments (Statutory)

Start Date: August 28, 1995 ^{Footnote 3}

End Date: Ongoing

Fiscal year: 2014-15

Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments

Program and sub-program: Benefit programs, Statutory Children's Special Allowance payments

Description of Transfer Payment Program: 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. Children's Special Allowance payments are equivalent to Canada Child Tax Benefit payments. Children's Special Allowance payments are governed by the Children's Special Allowance Act which provides that this allowance be paid out of the Consolidated Revenue Fund.

Expected results: N/A

Children's Special Allowance Payments (Statutory)

Description

This table indicates the details on transfer payment programs, specifically the Children’s Special Allowance Payments for forecast spending for 2013-14, and planned spending covering 2014-15, 2015-16, 2016-17

(in thousands of dollars)	2013-14 forecast spending	2014-15 planned spending	2015-16 planned spending	2016-17 planned spending
Total grants
Total contributions
Total other transfer payments Footnote 4	238,000	246,000	248,000	249,000
Total transfer payments	238,000	246,000	248,000	249,000

Fiscal year of last completed evaluation: N/A

Decision following the results of last evaluation: N/A

General targeted recipient group: Persons

Initiative to engage applicants and recipients: N/A

Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)

Start Date: October 12, 2006

End Date: October 12, 2015

Fiscal year: 2014-15

Strategic Outcome: Taxpayers meet their obligations and Canada's revenue base is protected

Program and sub-program: Taxpayer and business assistance; Policy, ruling and interpretations

Description of Transfer Payment Program: 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 with support from the Department of Foreign Affairs, Trade and Development Canada. Under the Softwood Lumber Products Export Charge Act, 2006, the CRA is responsible for making statutory disbursements to the provinces of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006. These disbursements are 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 Act applies to the following regions: British Columbia Interior, British Columbia Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.

Expected result: Non-compliance with the Excise Act and the Excise Act, 2001 with respect to dutiable products is detected and addressed

Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)

Description

This table shows the disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006, for forecast spending covering 2013-14, and planned spending for the years 2014-15, 2015-16, 2016-17

(millions)	2013-14 forecast spending	2014-15 planned spending	2015-16 planned spending	2016-17 planned spending
Total grants
Total contributions
Total other transfer payment Footnote 5	30,000	80,000	TBD	0
Total transfer payments	30,000	80,000	TBD	0

Fiscal year of last completed evaluation: January 2011

Decision following the results of last evaluation: Continuation

General targeted recipient group: Provinces and territories

Initiative to engage applicants and recipients: N/A

Greening government operations

CRA strategies for greening government operations target

Goal: Greenhouse gas emissions

Target: GHG emissions reduction

By 2020, the CRA will reduce greenhouse gas emissions from its fleets by a minimum of 17% relative to 2005-2006 levels.

Performance measurement

Expected result

Reduce the carbon footprint of federal operations.

CRA strategies for greening government operations target

Performance indicator	Targeted performance level
Updated GHG reduction implementation plan in place by March 31, 2015.	Yes (March 31, 2015)
GHG emissions (CO2 equivalent) in fiscal year 2005-2006.	403 tonnes
GHG emissions (CO2 equivalent) in current fiscal year.	318 tonnes
Percentage change in GHG emissions from fiscal year 2005-2006 to the current fiscal year	-21%

Goal: Waste and asset management

Target: Green procurement

As of April 1, 2014, the CRA will continue to take action to embed environmental considerations into Crown procurement.

Performance measurement

Expected result

Environmentally responsible acquisition, use, and disposal of goods and services.

CRA strategies for greening government operations target

Performance indicator	Targeted performance level
An approach to further the implementation of green procurement in place as of April 1, 2014.	Yes (April 1, 2014)
Number and percentage of specialists in procurement and materiel management who have completed the Canada School of Public Service Green Procurement course or equivalent in the given fiscal year.	100% number will be reported in DPR
Number and percentage of managers and functional heads of procurement and material management whose performance evaluation includes green procurement, in the given fiscal year.	100% number will be reported in DPR

CRA green procurement target: By March 31, 2017, 90% of vehicles purchased are right sized for operational needs and are the most fuel efficient vehicle in their class available at the time of purchase.

Performance indicator	Targeted performance level
Number and percentage of vehicles purchased that meet the requirements, in the given fiscal year.	90% Number will be reported in DPR

CRA green procurement target: By 2021, the CRA will reduce greenhouse gas emissions from business related air travel by a minimum of 25% relative to 2008-2009 levels.

Performance indicator	Targeted performance level
GHG emissions (CO2 equivalent) in fiscal year 2008-2009	11,572 tonnes CO2 equivalent
Emissions associated with business related air travel (CO2 equivalent) in the given fiscal year.	6,133 tonnes CO2 equivalent
Percentage change in GHG emissions from fiscal year 2008-2009 to the current fiscal year.	-47%

Implementation strategy element: Improve sustainable business travel
Targeted performance level: Seeking to reach "Achieved"

CRA green procurement target: By March 31, 2017, 90% of copy paper, publications, and envelopes purchased will contain a minimum of 30% recycled content paper that is certified to a recognized environmental standard to reduce the environmental impact of its production.

Performance indicator	Targeted performance level
Percentage of copy paper, publications, and envelopes purchased that meet the requirements in the given fiscal year.	90%

Implementation strategy element: Leverage common use procurement instruments where available and feasible.
Targeted performance level: Seeking to reach "Achieved"

Target: Sustainable workplace operations

As of April 1, 2014, the CRA will continue to update and adopt policies and practices to improve the sustainability of its workplace operations.

Performance measurement

Expected result

CRA workplace operations have a reduced environmental impact.

Performance indicator: An approach to improve the sustainability of CRA workplace operations in place by March 31, 2015.
Targeted performance level: Yes (April 1, 2014)

Implementation strategy element: Engage employees in greening government operations practices.
Targeted performance level: Seeking to reach "Achieved"

Implementation strategy element: Integrate environmental considerations into corporate policies, processes, and practices in accordance with departmental refresh cycles.
Targeted performance level: Seeking to reach "Achieved"

Implementation strategy element: Maintain or improve existing approaches to sustainable workplace practices (i.e., printer ratios, paper usage, and green meetings).
Targeted performance level: Seeking to reach "Achieved"

Implementation strategy element: Minimize the ratio of information technology assets per employee.
Targeted performance level: Seeking to reach "Achieved"

Implementation strategy element: Select and operate IT and office equipment in a manner that reduces energy consumption and material usage.
Targeted performance level: Seeking to reach "Achieved"

Implementation strategy element: Dispose of e-waste in an environmentally sound and secure manner.
Targeted performance level: Seeking to reach "Achieved"

Implementation strategy element: Reuse or recycle workplace materiel and assets in an environmentally sound and secure manner.
Targeted performance level: Seeking to reach "Achieved"

Implementation strategy element: Minimize all non-hazardous solid waste generated and leverage service offerings to maximize the diversion of waste.
Targeted performance level: Seeking to reach "Achieved"

Implementation strategy element: Increase the population density in office buildings and space utilization in special purpose buildings.
Targeted performance level: Seeking to reach "Achieved

Target: Greening services

As of April 1, 2014, the CRA will continue to take action to develop and enhance e-service options to reduce the environmental impacts of its services to clients, taxpayers, and benefit recipients.

Performance measurement

Expected result

CRA services to clients, taxpayers, and benefit recipients have a reduced environmental impact.

Performance indicator: An approach to further greening of services to clients, taxpayers, and benefit recipients is in place by March 31, 2015.
Targeted performance level: Yes (April 1, 2014)

Upcoming internal audits and evaluations over the next three fiscal years

All upcoming internal audits over the next three fiscal years

Name of internal audit Footnote 6	Internal audit type	Status	Expected completion date
Follow-up audit on Leave Management Action Plans	Follow-up	Planned	2014-2016
Management of the Injury and Illness policy	Integrity	Planned	2014-2016
Internal Investigations audit	Integrity	Planned	2014-2016
Hospitality and Travel over $5K review	Integrity	Planned	2014-2016
Security Assessment and Authorization audit	Integrity - IT security audit plan	Planned	2014-2016
Information Technology Asset Disposal audit	Integrity - IT Security Audit Plan	Planned	2014-2016
User Access Management Follow-up audit	Integrity - IT security audit plan	Planned	2014-2016
Advertising audit	Integrity - procurement cyclical audit plan	Planned	2014-2016
Professional Services Supply Chain and related Task Authorisations audit	Integrity - procurement cyclical audit plan	Planned	2014-2016
Contract Management audit	Integrity - procurement cyclical audit plan	Planned	2014-2016
Voluntary Disclosure Program audit	Service/compliance	Planned	2014-2016
Compliance Programs Branch Quality Monitoring Programs audit	Service/compliance	Planned	2014-2016
Speciality audits	Service/compliance	Planned	2014-2016
Canada Pension Plan/Employment Insurance (CPP/EI) Appeals audit	Service/compliance	Planned	2014-2016
Official Languages audit	Service/compliance	Planned	2014-2016
Appeals Workload Management audit	Service/compliance	Planned	2014-2016
Litigation Program audit	Service/compliance	Planned	2014-2016
Supporting Canada Border Services Agency (CBSA) audit	Service/compliance	Planned	2014-2016
Underground Economy (UE) follow-up audit	Follow-up	Planned	2014-2016
Financial Administration Act (FAA) Accountabilities audit - Administered Activities	Other	Planned	2014-2016
2013-2014 Selected Fiscal-Year-End Procedures Review - Provincial Sales Tax (PST) in British Columbia (BC) and Harmonized Sales Tax (HST) in Prince Edward Island (PEI)	Review	Planned	2014-2016
Effectiveness of Resources Investment Committee (RIMC) Processes audit	Other	Planned	2014-2016
Québec GST/HST Administration for Financial Institutions Review	Review	Planned	2014-2016
CPP/EI Base 2014-2015 Year Administration Costs audit	Other	Planned	2014-2016
Workload Development audit	Innovation	Planned	2014-2016
Virtual Management audit	Innovation	Planned	2014-2016
Integrated Revenue Collections (IRC) Phase I Post-Implementation audit	Innovation	Planned	2014-2016
Social Media Audit - IT Security	Innovation - IT audit plan	Planned	2014-2016

All upcoming evaluations over the next three fiscal years

Program	Proposed title of evaluation Footnote 7	Planned evaluation start date	Expected completion date
Tax Free Savings Account	Tax Free Savings Account	2013-2014 (Q4)	2014-2015
Employer Compliance	Employer Compliance	2014-2015	2015-2016
Taxpayer Communications	Taxpayer Communications	2014-2015	2015-2016
Canada Child Tax Benefit	Canada Child Tax Benefit	2014-2015	2016-2017
Taxpayer Relief	Taxpayer Relief	2015-2016	2016-2017
Accounts Receivable - Government Programs	Accounts Receivable - Government Programs	2015-2016	2016-2017
Compliance Risk Assessment	Compliance Risk Assessment	2015-2016	2016-2017

Services received without charge

(in dollars)	2013-14 forecast spending	2014-15 planned spending	2015-16 planned spending	2016-17 planned spending
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.	214,871,383	204,187,354	203,244,197	200,941,373
Salary and associated expenditures of legal services provided by Justice Canada	36,002,211	31,727,968	31,786,973	31,786,973
Audit services by the Office of the Auditor General	2,520,000	2,520,000	2,520,000	2,520,000
Workers' compensation coverage provided by Human Resources and Social Development Canada	1,291,317	1,165,414	1,107,142	1,051,786
Payroll services provided by Public Works and Government Services Canada	4,279,590	4,009,845	3,957,765	3,940,230
Information technology services - Shared Services Canada	179,582,788	179,473,788	179,473,788	179,473,788
Total Services received without charge Footnote 7	438,547,289	423,084,369	422,089,866	419,714,150

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

Respendable non-tax revenue

Description

Sources of respendable non-tax revenue and non-respendable non-tax revenue. This table indicates the respendable non-tax revenue, and non-respendable non-tax revenue for forecast revenue covering 2013-14, and planned revenue covering 2014-15, 2015-16, and 2016-17

(in dollars)	2013-14 forecast revenue	2014-15 planned revenue	2015-16 planned revenue	2016-17 planned revenue
Taxpayer and business assistance	4,116,200	3,590,810	2,965,765	2,971,556
Assessment of returns and payment processing	20,032,071	17,685,548	16,330,858	14,823,473
Collections and returns compliance	5,406,074	5,714,149	5,990,205	6,094,116
Reporting compliance	24,151,244	28,206,397	28,302,912	28,408,355
Appeals	2,965,198	4,882,816	4,832,424	4,841,945
Benefit programs	28,991,037	31,797,833	31,827,821	31,872,622
Internal services	88,667,826	87,430,976	86,791,747	86,950,526
Total respendable non-tax revenue	174,329,650	179,308,529	177,041,732	175,962,593
Details
Refund of previous year's expenditures	462,695	461,069	461,069	461,069
Advance income tax ruling fees	1,631,444	1,628,466	1,628,466	1,628,466
Advance pricing agreement	566,000	480,000	480,000	480,000
Other services of a regulatory nature	81,293	81,293	81,293	81,293
Administration of provincial programs Footnote 8	114,195,060	118,840,883	117,977,254	118,279,097
Other services of a non-regulatory nature	287,112	296,019	296,019	296,019
Sales of goods and information products	155,182	155,182	155,182	155,182
Other fees & charges	784,278	85,945	88,429	88,429
Services to other government departments Footnote 9	56,166,586	57,279,672	55,874,020	54,493,038
Total respendable non-tax revenue	174,329,650	179,308,529	177,041,732	175,962,593

Non-respendable non-tax revenue

Description

Sources of respendable non-tax revenue and non-respendable non-tax revenue. This table indicates the respendable non-tax revenue, and non-respendable non-tax revenue for forecast revenue covering 2013-14, and planned revenue covering 2014-15, 2015-16, and 2016-17

(in dollars)	2013-14 forecast revenue	2014-15 planned revenue	2015-16 planned revenue	2016-17 planned revenue
Taxpayer and business assistance	9,195,076	9,221,214	9,283,248	9,285,785
Assessment of returns and payment processing	9,652,671	9,773,462	9,759,889	9,776,079
Collections and returns compliance	24,654,034	24,667,173	24,862,271	24,862,521
Reporting compliance	5,241,422	5,388,831	5,323,531	5,343,203
Appeals	4,751,127	4,769,697	4,778,588	4,780,825
Benefit programs	3,817,084	3,924,435	3,876,881	3,891,207
Internal services	8,766,396	8,788,695	8,838,779	8,841,344
Total non-respendable non-tax revenue	66,077,810	66,533,507	66,723,186	66,780,963
Details
Other fees and charges:
Recovery of employee benefits costs	63,180,309	63,636,006	63,825,685	63,883,462
Miscellaneous	2,897,501	2,897,501	2,897,501	2,897,501
Total non-respendable non-tax revenue Footnote 10	66,077,810	66,533,507	66,723,186	66,780,963

Summary of capital spending by program

Summary of capital spending by program (in dollars)

Program	2013-14 forecast spending	2014-15 planned spending	2015-16 planned spending	2016-17 planned spending
Taxpayer and business assistance	665,000	463,000	260,000	260,000
Assessment of returns and payment processing	9,381,824	22,698,985	43,505,415	41,106,931
Collections and returns compliance	1,023,000	117,000	100,000	1,130,000
Reporting compliance	3,490,000	13,252,000	5,859,000	4,725,000
Appeals	164,000	50,000	50,000	50,000
Benefit programs	1,659,000	1,544,000	1,159,000	1,166,000
Internal services	93,628,982	36,468,088	27,586,000	25,763,000
Taxpayers' Ombudsman	-	-	-	-
Total of capital spending	110,011,806	74,593,073	78,519,415	74,200,931

Date modified:

2014-03-05