Supplementary Information Tables: 2026–27 Departmental Plan
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Supplementary Information Tables: 2026–27 Departmental Plan
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Details on transfer payment programs
Name of the transfer payment program or funding agreement: Children’s Special Allowance payments (Statutory)
Timeframe of the transfer payment program
- Start date: August 28, 1995Footnote 1
- End date: Ongoing
- Fiscal year for terms and conditions: 2025–26
Funding details
- Name of program terms and conditions: Funding agreement
- Type of transfer payment: Other transfer payment
- Type of appropriation: Children’s Special Allowances Act (statutory authority)
Purpose and objectives
- Purpose and objectives of transfer payment program: Tax-free monthly payments made to federal, provincial or Indigenous governing body agencies or organizations that care for and maintain children under 18 years of age who reside in Canada. Children's Special Allowance payments are equivalent to the maximum monthly amount of the Canada child 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.
Recipients
- General targeted recipient groups: Other
Departmental Results Framework
- Link to departmental result(s): Canadians receive their rightful benefits.
- Link to the department’s Program Inventory: Benefits
- Expected results: Canadians received their rightful benefits in a timely manner.
Evaluation
- Fiscal year of next planned evaluation: Not applicable
Table 1: Financial information (dollars) for Children’s Special Allowance payments (Statutory)
| Type of transfer payment | 2025–26 forecast spending | 2026–27 planned spending | 2027–28 planned spending | 2028–29 planned spending |
|---|---|---|---|---|
| Total grants | – | – | – | – |
| Total contributions | – | – | – | – |
| Total other types of transfer payments | 423,000,000 | 451,000,000 | 460,000,000 | 469,000,000 |
| Total program | 423,000,000 | 451,000,000 | 460,000,000 | 469,000,000 |
Name of the transfer payment program or funding agreement: Community Volunteer Income Tax Program
Timeframe of the transfer payment program
- Start date: April 1, 2021
- End date: March 31, 2026
- Fiscal year for terms and conditions: 2020–21
Funding details
- Name of program terms and conditions: Community Volunteer Income Tax Program grant - Terms and conditions
- Type of transfer payment: Grant
- Type of appropriation: Appropriated annually through the Estimates
Purpose and objectives
- Purpose and objectives of transfer payment program: The Community Volunteer Income Tax Program (CVITP) is a collaboration between the CRA and community organizations which host tax preparation clinics and arrange for volunteers to prepare income tax and benefit returns for eligible individuals. The purpose of the grant is to provide direct financial support to eligible organizations to defray some of the administrative costs they incur in hosting tax preparation clinics and to encourage growth and retention among organizations.
Recipients
- General targeted recipient groups: Not-for-profit organizations and charities.
Departmental Results Framework
- Link to departmental result(s): Canadians receive their rightful benefits.
- Link to the department’s Program Inventory: Benefits
- Expected results: The grant has four expected results: (1) increase the number of organizations that participate in the CVITP annually; (2) decrease in the total number of organizations that do not return to the CVITP after two years or less participation; (3) increase in the number of volunteers annually who are associated to grant recipient organizations; and (4) increase in the number of returns annually filed by grant recipient organizations.
Evaluation
- Fiscal year of next planned evaluation: No evaluation planned
Table 2: Financial information (dollars) for Community Volunteer Income Tax Program
| Type of transfer payment | 2025–26 forecast spending | 2026–27 planned spending | 2027–28 planned spending | 2028–29 planned spending |
|---|---|---|---|---|
| Total grants | 4,006,448 | 4,010,000 | – | – |
| Total contributions | – | – | – | – |
| Total other types of transfer payments | – | – | – | – |
| Total program | 4,006,448 | 4,010,000 | – | – |
Change in Authorities – Forecast and Planned Spending
The following table details the adjustments reflected in the CRA’s 2025–26 forecast spending from the Main Estimate authorities tabled in Parliament. It also includes planned spending for the upcoming three fiscal years.
Table 3: Change in Authorities – Forecast and Planned Spending
| (dollars) | 2025–26 forecast spending | 2026–27 planned spending | 2027–28 planned spending | 2028–29 planned spending |
|---|---|---|---|---|
| Main Estimates | 10,375,216,596 | 6,273,543,680 | 6,205,873,849 | 6,183,895,553 |
| Supplementary Estimates | ||||
| Additional measures to combat tax evasion | 88,698,582 | – | – | – |
| Funding for operating requirements (reprofile of 2024-25 funding for costs incurred and risk managed by the CRA as a result of the disruption to the supply process) | 44,367,575 | – | – | – |
| Adjusted cost of the administration of the Goods and Services Tax by the Province of Quebec | 34,179,000 | – | – | – |
| Administer the Canada Carbon Rebate for Small Businesses | 23,661,975 | – | – | – |
| Administer the clean economy investment tax credits (Budget 2025) | 21,043,978 | – | – | – |
| Administer tax fairness measures for global corporations (Budget 2025) | 17,583,563 | – | – | – |
| Community Volunteer Income Tax Program | 4,594,976 | – | – | – |
| Maintain the integrity of information technology systems and data to support compliance activities for emergency rent and wage subsidies | 4,388,386 | – | – | – |
| Implementation of the Crypto-Asset Reporting Framework and the amended Common Reporting Standard | 3,955,795 | – | – | – |
| Compensation adjustments | 1,961,329 | – | – | – |
| Government advertising programs | 1,500,000 | – | – | – |
| Assess short-term rentals tax compliance information | 1,563,778 | – | – | – |
| Automatic tax filing | 1,273,792 | – | – | – |
| Administer the expansion of the federal fuel charge program to the Atlantic provinces | 541,057 | – | – | – |
| Implementation of the Canada Disability Benefit | 360,225 | – | – | – |
| Other Adjustments | ||||
| Adjustment to respendable non-tax revenues | 40,806,797 | – | – | – |
| Planned Base Spending | 10,665,697,404 | 6,273,543,680 | 6,205,873,849 | 6,183,895,553 |
| Items not yet included in outer years’ planned spending | ||||
| Carry-forward from 2024-25 | 268,400,322 | – | – | – |
| Funding for the reimbursement of salary advances and overpayments incurred by the CRA in 2024-25 as a result of issues with the government pay system | 5,052,757 | – | – | – |
| Funding for severance payments, parental benefits, and vacation credits | 89,000,000 | – | – | – |
| Total Planned Spending | 11,028,150,483 | 6,273,543,680 | 6,205,873,849 | 6,183,895,553 |
Footnotes
- Footnote 1
-
Responsibility for Children’s Special Allowance payment was transferred from Employment
and Social Development Canada, effective August 28, 1995 (P.C. Order 1995-342).
Page details
2026-03-13