Management's Representation and Statement of Responsibility for Performance Information

I submit for tabling in Parliament the 2004-2005 Annual Report (Departmental Performance Report) for the Canada Revenue Agency (CRA) ¹ . The Canada Customs and Revenue Agency Act requires that an annual report be tabled in Parliament. This report must include information about the CRA's performance on objectives established in its Corporate Business Plan . It must also include an assessment by the Auditor General of Canada of the fairness and reliability of that information. It is not the role of the Auditor General of Canada to assess or comment on the CRA's actual performance.

This report has been prepared on the basis of reporting principles and other requirements in the Guide for the Preparation of 2004-2005 Departmental Performance Reports (Treasury Board of Canada Secretariat, April 2005). The CRA maintains systems and practices that provide reasonable assurance that the performance information presented in this report is accurate, comprehensive and balanced. However, some of the performance information is based on management's best estimates and judgments, and this is appropriately disclosed. The Agency is continuing to make progress on the development of robust performance measures for its expected results.

The CRA's Corporate Audit and Evaluation Branch conducts independent reviews of various aspects of the CRA's performance. Also, the Board of Management's Audit Committee oversees management's responsibilities for maintaining internal controls and financial and performance reporting systems; its members meet regularly with internal and external auditors. The Board of Management recommends the Annual Report to the Minister for approval.

This Annual Report includes the CRA's performance information with the assessment of the Auditor General of Canada, as shown on . This Annual Report also includes the CRA's audited financial statements, prepared on a full accrual accounting basis, and unaudited supplementary financial information for reporting to Parliament on the use of appropriations. Business line spending is consistent with the reporting method for parliamentary appropriations, which is different from the full accrual basis of accounting used for the audited financial statements. A reconciliation of the expenditures reported under these two financial reporting methodologies is shown in Table 10 under the financial statements section of this report.

Michel Dorais
Commissioner

¹ Please refer to inside cover regarding the name change from Canada Customs and Revenue Agency (CCRA) to Canada Revenue Agency (CRA).

Date modified:

2005-10-26