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Previous page: Tax Services – Expected Outcome Next page: Tax Services – Expected Outcome Tax Services Expected Outcome Canadians pay their fair share of taxes and the tax base is protected Performance rating Data quality Anticipated Result 4 2002-2003 Mostly Met Reasonable Compliance behaviour is understood and the allocation of compliance and enforcement resources is guided by risk with a view to minimizing areas of non-compliance 2001-2002 Mostly met Reasonable Performance Expectations: Improve our analysis and reporting of compliance behaviour to assist in the development, refinement and targeting of compliance programs. ... In an April 2002 benchmarking study of best practices in enforcement by a major independent consulting firm, the CCRA was judged to have the most advanced statistically-based risk assessment system among the 12 respondent government organizations, including the United States, the United Kingdom, Australia, and New Zealand, that rely on inspections and investigations for enforcement. ... Previous page: Tax Services – Expected Outcome Next page: Tax Services – Expected Outcome Date modified: 2003-10-29 ...

ED 212-10- Guidelines for Brew on Premises Operations September 2002 This circular does not replace the law found in the Excise Act and its Regulations. ... " Subsection '172(2) "Any apparatus used only for making or brewing beer in the circumstances described in subsection (1) is exempt from the provisions of this Act respecting the possession of brewing apparatus by unlicensed persons. ... " Brew on Premises Operation " means a commercial establishment providing equipment, raw materials and technical advice, where a person can brew and package beer for personal or family consumption or to be given away without charge, and not for sale or commercial use. ...

Previous page: Spending Profile Next page: Tax Services – Expected Outcome Conclusions Against Expected Outcome We have one expected outcome: Canadians pay their fair share 1 of taxes and the tax base is protected – Our tax system is based on self assessment and voluntary compliance. ... The 2002 Citizens First Survey indicated that our service quality rating by Canadians has improved by four points since 2000, from 55 to 59 on a 100 point scale. ... Performance Highlights Improved management of accounts receivable – stabilized the growth of undisputed assessed arrears; met commitments to the Government of Canada with respect to cash collections and decreased the share of older accounts; and piloted a “national pool” initiative to streamline the collection process Exceeded or mostly met nearly all performance against processing service standards; however, further performance improvement is still needed with respect to a number of our service standards Realized significant progress in core business transformation initiatives: expanded range of electronic service options; enhanced web site and Interactive Information Service (IIS), which provides answers to client specific questions; and expanded and/or piloted GST/HST, T2 and T4 electronic filing options Improved on our T1 electronic filing rate to 43.4% based on returns assessed Exceeded fiscal impact commitment to the Government of Canada by 15.2% and increased audit coverage rates across all major tax lines; however, not all coverage targets were met Key Volumetrics Revenue: $305 billion in cash deposits to the Consolidated Revenue Fund (includes Customs deposits) Clients: 23.8 million individual income taxfilers; 1.5 million employer accounts; about 1.5 million corporate taxfilers; 2.1 million GST/HST registrants (excludes Quebec); 22,700 registered pension and deferred profit sharing plans; and 79,171 registered charities Processing: 22.9 million individual, 1.4 million corporate, 6.8 million GST/HST, 164,300 trust, and 123,547 charities returns; 34 million payments Services: 15.4 million public enquiries handled Fiscal Impact: $9.2 billion Audits and Investigations Completed: 301,714 audits and 3,990 enforcement activities 1 Fair share – in accordance with the income tax legislation administered by the CCRA Previous page: Spending Profile Next page: Tax Services – Expected Outcome Date modified: 2003-10-29 ...

The Queen & al., 2002 FCA 499 Footnote 4 Exempt Purposes – Internal Revenue Code Section 501(c)(3) Footnote 5 Canadian Magen David Adom for Israel v. Canada (M.N.R.), (2002) 218 D.L.R. (4th) 718; (FCA) at para. 57 Footnote 6 National Anti-Vivisection Society v. ... The Queen & al., 2002 FCA 499 Footnote 14 Bowman & al. v. Secular Society Ltd, [1917] A. ...

Previous page: Spending Profile Next page: Benefit Programs and Other Services – Expected Outcome Conclusions Against Expected Outcomes We have two expected outcomes: Canadians receive their rightful share of entitlements – It is critical that we provide Canadians with the right tools and information so that they can provide us with the information we need to register them on the appropriate benefit rolls and ensure they receive timely and accurate benefit payments. ... Provinces, territories, and other government departments rely on the CCRA as a key service provider – Our legislative flexibilities as an agency and the adaptability of our systems enable us to provide Canadians with a greater range of services on behalf of provinces, territories, and other government departments to reduce overall cost to taxpayers and eliminate duplication. ... In the area of program delivery, we successfully implemented the GST/HST Credit Responsiveness Initiative in July 2002, which allows the quarterly credit amount to respond to in-year changes in client circumstances. ...

Canada's Merchandise Imports and Exports (constant $ billions) A key international trend is seen in the increase in foreign trade over the past few decades. ... Our Direction From 1999 to 2002, we will focus on building the capacity required to take on new work, while continuing to effectively provide and improve existing services. ... From 1999 to 2002, we will pursue two objectives. The first is to reshape our management framework to fit the needs of the Agency. ...

For example DC= $50,000 and DB = $10,000? Provincial legislation will not let a member lose $40,000 of benefits. i) Can the extra $40,000 be considered as AVCs under the DB provision or can we construct a DB design that gives the higher of the DB and DC (in a way acceptable to CCRA, such as the DC value + the excess of the DB over the DC). ii) When we say the amount transferred must be to fund benefits provided under the defined benefit provision, do we mean on a going concern basis, on a solvency basis or on the higher of the 2? ... Question 4- Quebec's Indexing Benefit At the November 21, 2002 Consultation Session, we were informed that RPD would accept an additional benefit required by the Supplemental Pension Plans Act of Quebec (the "SPPA") if it was provided in any form of benefits that did not generate a PSPA and the following list of forms acceptable to RPD was provided: indexing of benefits reflective of the increase in the average wage or CPI, reduced early retirement reduction factor, reducing the age when an unreduced pension may become payable within the limits of paragraph 8503(3)(c) of the ITR, reducing the number of years used to determine final average earnings. ... We had hoped that Retraite Québec would have permitted the upgrades that we had proposed at the last consultation session in November 2002. ...

Management's Statement of Responsibility for Performance Information The Canada Customs and Revenue Agency's Annual Report for the year ending March 31, 2002, was prepared under the direction of the Minister of National Revenue and the Commissioner, supported by the CCRA's Board of Management. ... The CCRA's expected outcomes Within the context of our mission and strategic direction, we have identified two strategic outcomes that represent the ultimate results we are seeking as an organization: Compliance – that Canadians comply with tax, trade, and border legislation; and Innovation – that the CCRA is a leading-edge service organization. ... Our most recent Corporate Business Plan, the Summary of which was tabled in Parliament in March 2002, provides further detail on our Strategic Framework for Planning and Reporting. ...

Continue to improve the quality of tax services through Future Directions Future Directions for the Canada Customs and Revenue Agency was released by the Minister of National Revenue on September 26, 2002. ... Exhibit 3: Anticipated Results and Performance Expectations for Tax Services Expected Outcomes – Canadians pay their fair share of taxes and the tax base is protected Provinces/territories and other government departments rely on the CCRA as a key service provider Anticipated Results Performance Expectations/Indicators Clients receive timely, accessible, reliable, and fair service that is responsive to their needs Maintain effective communication and implement legislated changes accurately and within required time frames Meet published service standards and internal performance targets, e.g. telephone accessibility (80-85%) Maintain or increase client satisfaction levels Expand the range of alternative electronic services Improve take-up rate of alternative electronic information services, such as 50% of T1 returns filed electronically by end of 2004-2005 and striving to build the capacity to process additional returns electronically in the next few years Percentage of refunds through direct deposits Percentage of payments received through payment options enabled by alternative electronic services Accurate assessment of returns Ensure that matching programs identify and correct errors, including beneficial adjustments in favour of taxpayers Demonstrated efficiency in trends on cost of operations (e.g. T1 Individual Returns processing) Growth in the number of programs administered on behalf of the provinces, territories, and other federal departments and agencies to reduce duplication across all levels of government and lower the overall cost of program delivery Non-compliance is identified and addressed Achieve overall high levels (over 90%) of voluntary compliance, including filing, registration and remittance compliance by individuals, corporations, businesses and employers Risk assessment systems to identify non-compliance are effective Measure and report on key compliance indicators from the Compliance Measurement Framework in 2004-2005 Measure the effectiveness of national risk assessment systems in identifying areas of higher risks Improved fiscal impact from new investments in technology or alternative service options Meet anticipated audit coverage levels in 2004-2005 Meet or exceed anticipated fiscal impact levels set for 2004-2005 Trusts Accounts – $1.6 billion Compliance Programs – $5.3 billion Identify issues and make recommendations to the Department of Finance for legislative changes Meaningful participation in discussions with domestic and international associations and committees to address the risk of non-compliance in such areas as e-commerce and tax havens Level of tax debt is within targeted level Dollar value of accounts resolved to meet or exceed intake of new debt (assuming stable levels of intake) Meet commitments to Government of Canada Cash collections of $8.5 billion in 2004-2005 Reduce the share of accounts over five years old Enhance processes for managing accounts receivable Enhance Collections Call Centre processes to receive payments over the telephone or by Internet Implement the Integrated Revenue Collections Project Previous page: Risks, Challenges, and Opportunities Next page: Benefit Programs and Other Services Date modified: 2004-10-08 ...

The package was presented at the meeting of the National Environmental Management System Committee held in 2002. ... We will prepare a communication package to launch the policy in 2002. ... For the coming period, we will be training all cardholders to use the new electronic procurement system, which will be launched by the end of 2002. ...