Summary of the Corporate Business Plan 2008-2009 to 2010-2011 - Measuring our Strategic Outcomes

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Measuring our Strategic Outcomes

This Summary provides an overview of the activities the CRA will undertake to achieve our strategic outcomes and our mandate. The information is presented according to our Strategic Planning and Reporting Framework, shown on the previous page, which captures the logical connections between our program activities and our strategic outcomes.

Tax Services – Taxpayers meet their obligations and Canada’s revenue base is protected.

The CRA’s approach to tax administration is to have taxpayers comply with their obligations without our intervention. We estimate compliance levels through the following:

  • macro indicators;
  • four measures of compliance; and
  • trend in the ratio of outstanding tax debt to gross cash receipts.

Macro Indicators

  • Comparison of corporate income tax assessed by the CRA relative to corporate profits before tax as estimated by Statistics Canada.
  • Comparison of net income of unincorporated businesses reported to the CRA relative to net income of unincorporated businesses as estimated by Statistics Canada National Accounts.
  • Comparison of net GST revenues relative to total sales, personal expenditures on goods and services, and total provincial sales tax revenues.
  • Comparison of personal income reported to the CRA relative to personal income estimated by Statistics Canada.

Compliance Measures

Measures
Indicators
Registration compliance
Proportion of Canadian businesses that have registered as required by law.
Filing compliance
Proportion of taxpayers that file their returns on time.
Reporting compliance
Degree to which taxpayers report complete and accurate information to allow for the determination of their liability for tax.
Remittance compliance
Proportion of taxpayers that paid amounts due on time.

Benefit Programs – Eligible families and individuals receive timely and correct benefit payments.

The CRA supports the efforts of governments to assist families and children, low- and moderate-income households, and persons with disabilities by providing benefits, credits, and other related services. We measure our results against this strategic outcome through four measures.

Measures
Indicators
Establishing eligibility for benefits
Percentage of potential recipients who receive the CCTB (reported after each census).
Correct benefit payments
Percentage of CCTB recipients who provide complete and accurate information and receive the proper entitlement.
CCTB overpayment debt as a percentage of payments issued.
Timely benefit payments
Percentage of payments received by benefit recipients on time.
The CRA is the provider of choice
Number of benefit programs and services administered.

Program Activities

For each of the CRA’s program activities, we present an overview of the activity, the program strategies to be undertaken over the planning period and any key areas of focus.

In addition, information is presented on how the CRA will measure the results of our efforts against the expected results for each program activity.



Date modified:
2008-03-31