Canada Revenue Agency Departmental Performance Report 2014-15

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Canada Revenue Agency Departmental Performance Report 2014-15

Sources of respendable non-tax revenue and non-respendable non-tax revenue

By virtue of its mandate, the CRA is responsible for collecting tax revenue as described earlier in the Audited Financial Statements - Administered Activities. The CRA also collects non-tax revenues which are further divided between respendable and non-respendable. Respendable non-tax revenues are received by the CRA for services provided to individuals or organisations that have not been funded by Parliament, for example, costs recovered under tax collection agreements with the provinces. Non-respendable non-tax revenues are those received by the CRA for which the CRA does not have the authority to re-spend, for example, recovery of employee benefits costs.

Respendable non-tax revenue
(in dollars) 2012-13
Actual Revenues		 2013-14
Actual Revenues		 2014-15
Main Estimates		 2014-15
Total Authorities 		2014-15
Planned Revenues 		2014-15
Actual Revenues
Taxpayer and business assistance 49,931,188 55,473,042 52,154,178 52,885,864 52,154,178 52,885,864
Assessment of returns and payment processing 53,108,672 53,619,901 50,621,734 50,121,610 50,621,734 50,121,610
Reporting compliance 18,898,446 20,604,262 28,206,397 24,859,190 28,206,397 24,859,190
Collections and returns compliance 152,533,067 174,806,536 164,751,928 167,736,604 164,751,928 167,736,604
Appeals 16,075,644 17,839,392 18,968,832 16,603,281 18,968,832 16,603,281
Benefit programs 33,357,858 26,152,132 32,320,242 23,427,964 32,320,242 23,427,964
Internal services 173,495,497 146,308,015 142,557,822 146,167,995 142,557,822 146,167,995
Taxpayers' ombudsman - - - 61 - 61
Total 497,400,372 494,803,280 489,581,133 481,802,569 489,581,133 481,802,569
Respendable non-tax revenue under section 60 of the Canada Revenue Agency Act (cash receipts)
Refund of previous year's expenditures 462,694 887,000 461,069 1,038,478 461,069 1,038,478
Advance income tax ruling fees1 1,873,000 1,600,000 2,000,000 1,648,979 2,000,000 1,648,979
Advance pricing agreement 558,918 282,000 480,000 105,450 480,000 105,450
Other services of a regulatory nature 59,316 75,000 98,340 99,797 98,340 99,797
Administration of provincial programs2 115,338,584 117,616,089 134,234,050 121,956,400 134,234,050 121,956,400
Other services of a non-regulatory nature 236,102 287,000 299,740 402,837 299,740 402,837
Sales of goods and information products 157,500 187,000 187,500 209,000 187,500 209,000
Other fees and charges 769,801 820,000 95,500 1,081,373 95,500 1,081,373
Services to other government departments3 60,444,702 56,329,000 57,279,672 54,687,708 57,279,672 54,687,708
Sub-total 179,900,617 178,083,089 195,135,871 181,230,022 195,135,871 181,230,022
Less: Amounts recovered on behalf of other government departments4 12,923,828 14,067,358 15,827,342 15,144,733 15,827,342 15,144,733
Total respendable non-tax revenue under section 60 of the Canada Revenue Agency Act (cash receipts) 166,976,789 164,015,731 179,308,529 166,085,289 179,308,529 166,085,289
Proceeds from the disposal of surplus Crown assets 132,607 222,344 - 173,717 - 173,717
Revenues credited to Vote 1
Canada Pension Plan administration work 147,718,437 147,771,284 138,292,803 141,224,341 138,292,803 141,224,341
Employment Insurance administration work 182,572,539 182,793,921 171,979,801 174,319,222 171,979,801 174,319,222
Total Revenues credited to Vote 1 330,290,976 330,565,205 310,272,604 315,543,563 310,272,604 315,543,563
Total Respendable Non-Tax Revenue 497,400,372 494,803,280 489,581,133 481,802,569 489,581,133 481,802,569
Non-respendable non-tax revenue5
(in dollars) 2012-13
Actual Revenues		 2013-14
Actual Revenues		 2014-15
Planned Revenues		 2014-15
Actual Revenues
Taxpayer and business assistance 9,088,183 8,471,027 9,221,214 8,594,123
Assessment of returns and payment processing 8,961,003 6,361,850 9,773,462 7,107,915
Reporting compliance 4,400,254 3,314,891 5,388,831 3,413,539
Collections and returns compliance 24,647,264 26,714,765 24,667,173 27,226,330
Appeals 4,655,862 3,090,775 4,769,697 2,897,341
Benefit programs 3,204,501 1,818,964 3,924,435 1,828,915
Internal services 8,657,964 13,233,266 8,788,695 13,625,869
Taxpayers' ombudsman - - - -
Total non-respendable non-tax revenue 63,615,031 63,005,538 66,533,507 64,694,032
Details of non-respendable non-tax revenue
Sales of goods and services:
  • Public building and property rental, lease and use of public property
Other fees and charges:
  • Recovery of employee benefits costs
 60,717,479 61,833,580 63,636,006 63,924,544
Miscellaneous 2,897,552 1,171,958 2,897,501 769,488
Total non-respendable non-tax revenue 63,615,031 63,005,538 66,533,507 64,694,032

Table Notes

1. The CRA charges taxpayers (based on a regulated user fee) for providing tax rulings before a transaction occurs (to provide tax certainty).

2. Comprised mainly of a basic fee charged to the provinces for recoveries provided under the tax collection agreements and other provincial cost recovery initiatives, for example, refund set-off and benefit programs.

3. Comprised mainly of information technology services provided to the Canada Border Services Agency.

4. Comprised of amounts recovered for Treasury Board of Canada Secretariat (for example, contributions to Employee Benefit Plans).

5. This table reflects the approach taken in the CRA's Audited Financial Statements where a clear distinction is made between Agency activities and Administered activities. Interest and penalties collected for personal, corporate and other taxes, which are part of the CRA's Administered activities rather than CRA's activities, are not included.

Date modified:
2016-01-25