Summary of the Corporate Business Plan 2008-2009 to 2010-2011 - Accounts Receivable and Returns Compliance (PA3)

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Accounts Receivable and Returns Compliance (PA3)

Program Overview

Our Accounts Receivable and Returns Compliance program activity ensures compliance with tax laws for filing, withholding, and payment requirements, including amounts collected or withheld in trust on behalf of the Government of Canada, as well as provinces, territories, and certain First Nations.

Program Strategy

We will continue to reinforce our processes and enforcement approaches aimed at addressing non-compliance and maximizing tax debt collection.

We recognize that non-compliance does occur, and we will address this by continuing to manage growth in the accounts receivable inventory.

Over the planning period, we will:

  • maximize tax debt collections;
  • implement an insolvency strategy that will improve the collectability of the debt portfolio;
  • create specialized work teams and centres of expertise to manage the workload and complexity of collections files generated by an increase in the number of audits related to Aggressive International Tax Planning;
  • implement our business transformation technologies and processes; and
  • adopt a taxpayer/debtor-centred approach aimed at modernizing our procedures with respect to collections.


Our results will be measured by:
  • the timeliness of the resolution of tax debt
  • tax and non-tax debt collection activities are within targeted levels
  • our ability to detect and address non-compliance (including the Non-filer/Non-registrant program)



Date modified:
2008-03-31