2015-16 Report on Plans and Priorities
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2015-16 Report on Plans and Priorities
Details on transfer payment programs
Children's Special Allowance Payments (Statutory)
Start date: August 28, 1995Footnote1
End date: Ongoing
Fiscal year for terms and conditions: 2015-2016
Strategic outcome: Eligible families and individuals receive timely and correct benefit payments
Link to CRA program alignment architecture:
- Program: Benefit programs
- Subprogram: Statutory Children's Special Allowance payments
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. Children's Special Allowance payments are equivalent to Canada Child Tax Benefit payments and are governed by the Children's Special Allowances Act, which provides that this allowance be paid out of the Consolidated Revenue Fund.
Expected results: Not applicable
Fiscal year of last completed evaluation: Not applicable
Decision following the results of last evaluation: Not applicable
Fiscal year of planned completion of next evaluation: Not applicable
General targeted recipient group: Persons
Initiative to engage applicants and recipients: Not applicable
| (in dollars) | 2014-2015 forecast spending |
2015-2016 planned spending |
2016-2017 planned spending |
2017-2018 planned spending |
|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 |
| Total contributions | 0 | 0 | 0 | 0 |
| Total other transfer paymentsFootnote 2 | 246,000,000 | 237,000,000 | 237,000,000 | 237,000,000 |
| Total transfer payments | 246,000,000 | 237,000,000 | 237,000,000 | 237,000,000 |
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 for terms and conditions: 2015-2016
Strategic outcome: Taxpayers meet their obligations and Canada's revenue base is protected
Link to CRA program alignment architecture:
- Program: Taxpayer and business assistance;
- Subprogram: Policy, ruling, and interpretations
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 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.
Fiscal year of last completed evaluation: January 2011
Decision following the results of last evaluation: Continuation
Fiscal year of planned completion of next evaluation: Not applicable
General targeted recipient group: Provinces and territories
Initiative to engage applicants and recipients: Not applicable
| (in dollars) | 2014-2015 forecast spending |
2015-2016 planned spending |
2016-2017 planned spending |
2017-2018 planned spending |
|---|---|---|---|---|
| Total grants | 0 | 0 | 0 | 0 |
| Total contributions | 0 | 0 | 0 | 0 |
| Total other transfer payments3,4 | 0 | 0 | 0 | 0 |
| Total transfer payments | 0 | 0 | 0 | 0 |
Footnotes
- Footnote 1
-
Responsibility for Children’s special allowance payment was transferred from Human Resources Development Canada, effective August 28, 1995 (P.C. Order 1995-342).
- Footnote 2
-
Other transfer payments are based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount.
- Footnote 3
-
The price of lumber is forecast to remain above the threshold at which export charges are levied and resultant disbursements made. The Softwood Lumber Products Export Charge Act, 2006 is due to sunset in October 2015.
- Date modified:
- 2015-03-31