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Telephone enquiries in which callers who get into the automated call distributor hang-up before reaching an agent. Hang-ups result from the queue voice message providing the caller with sufficient information, or the caller not wanting to wait any longer.
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A method in which revenues and expense transactions are recorded for the period in which they are considered to have been earned and incurred.
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A measure of the percentage of callers who succeed in reaching our telephone service.
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The reversal of a penalty or interest that has already been assessed.
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Adherence to the law. Total compliance with tax laws includes filing, registration, remittance and reporting for taxes and benefits in a voluntary, accurate and timely manner.
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Consolidated revenue fund
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The Canadian Government bank account that must be used by all departments and agencies. All deposits and all payments must be credited or charged to the consolidated revenue fund through the Receiver General.
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Outlines the CRA's major challenges, directions, and objectives for a three-year period; the strategies to achieve those objectives; and the performance measures to be used to measure progress.
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An appeals file that has been reviewed, completed, and approved.
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General term to designate a dispute, objection, or appeal to the Minister made by or on behalf of a taxpayer or benefit recipient, related to a CRA decision.
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Meets the requirements to qualify to receive a specific payment/credit.
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Actions taken by the CRA to identify and address cases of non-compliance.
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The amount due to an entitled person for a specific period.
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Clear and measurable statements of what the CRA expects to achieve over the planning period, against which our performance will be assessed and reported.
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Legislation introduced in the early 1990s that provides relief (e.g., forgiveness of interest and penalties) to taxpayers in specific circumstances beyond their control.
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Total fiscal impact is additional tax identified through our compliance activities and includes federal and provincial tax (excluding Quebec), federal tax refund offset or reduced, interest and penalties, and present value of future tax assessable.
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Full-time equivalent (FTE)
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In an operating budget, the full-time equivalent is a unit measuring a length of time for employment costs purposes. It includes incidental time necessarily used for annual leave, training, etc.
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A comprehensive term that denotes the institutions and processes by which an organization is directed or controlled.
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The qualification or quantification of a characteristic that is measured to assess the extent to which an expected result is achieved. In other words, it is a means of knowing whether or not we have achieved a desired result.
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A method of recording expenses and revenues, that includes payables or receivables at year-end, even though cash may not have been exchanged.
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A file that is awaiting a court decision, a related file that is pending, a file that is awaiting an opinion from a headquarters appeals office, or (with respect to CPP/EI and tax issues), a file that has been referred to a specialized CPP/EI group for an opinion.
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The actual activities, products, or services produced by carrying out a program or an initiative.
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How well an organization, program, etc., is achieving its planned results measured against expected results.
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Progressivity refers to the nature of a progressive tax, which is a tax that is larger as a percentage of income for those with larger incomes. It is usually applied in reference to income taxes, where people with more income pay a higher percentage of tax.
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The expression of the likelihood of an event to occur that has the potential to impact the achievement of an organization's objectives. Risk is managed by using a systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, acting on, and communicating risk issues.
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A public statement of the level of performance the CRA is committed to, and that Canadians can reasonably expect to encounter.
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The CRA provides a service that allows tax refunds and GST/HST credits for individuals to be transferred (set off) to pay debts owed to other federal, provincial, or territorial governments programs.
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A description of the difference an organization is mandated to make that provides long-term benefits to Canadians.
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Economic activity that is neither reported or recorded. Thus payment of due taxes is avoided.
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Voluntary Disclosures Program
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Provides taxpayers with the opportunity to correct past errors or omissions, and to report, without penalty, their tax obligations to the CRA.
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When penalties or interest have not yet been charged and a decision is made not to charge the amount, either at the taxpayer's request or at the CRA's own initiative.
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Uncollectible taxes that are deleted from active inventory of accounts receivable, after the CRA has taken all reasonable collection action, and exhausted all possible means of collection.
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