Schedule B – Other Items of Interest
Schedules
This schedule contains detailed action plans and covers sustainable development and the benefit programs and benefit-related services that the CRA delivers.
Detailed Tax Debt Management Action Plans
These plans track actions to address the recommendations of the Standing Committee on Public Accounts (PACP) and the Office of the Auditor General of Canada (OAG) regarding how the CRA collects tax debt.
Risk Management
The CRA’s strategy to improve the risk management of its collections program will address the OAG
’s recommendation (8.52) that:
“The Canada Revenue Agency should establish a more comprehensive automated risk-scoring system for tax debts, update the risk scores on an ongoing basis, and use the risk scores to prioritize workload throughout the collections process.”
Specific Commitment(s) and Deliverables
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1. Establish processes to use new Risk Assessment Tools, build Risk Models and Scores, and implement them.
- Risk models will be built in 2006-2007 and are currently scheduled for release over 2007-2008 for testing.
- Fully operational risk scores will be available for individual income tax accounts by March 2009.
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2. Fully operational risk scores are scheduled for business programs by 2011.
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The automation of enhanced risk scoring for other revenue lines is subject to the availability of CRA funding. In 2009-2010, progress consisted of planning and preliminary feasibility proposals for business models.
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File Management
The CRA’s strategy to improve how it manages its collections program files will address the OAG
’s recommendation (8.65) that:
“The Canada Revenue Agency should minimize the number of collectors who work on each account, record their actions in a more systematic way, and improve the case management tools they have at their disposal.”
Specific Commitment(s) and Deliverables
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1. Improved file management capacity is scheduled for March 2009 for individual income tax collections and compliance.
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In the Annual Report to Parliament 2008-2009, the CRA reported IN PROGRESS AND ON TRACK improvements on file management capacity by the target date of December 2009. It was noted that when and if funding is secured for business programs lines, further improvements to file and workload management could be implemented.
The CRA's response addressed three key components to improve file management capacity: streamlining specific workloads, quality assurance, and technology enhancements through the Integrated Revenue Collections project.
The CRA has segregated and streamlined specialized workloads to allow them to be more completely worked by one group of collectors. Insolvency and aggressive international tax planning were segregated in 2009-2010.
The CRA continues to improve quality assurance tools to monitor and improve file management at the individual and office level. Work Assessment Checklist and Onsite Quality Assurance processes were implemented.
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2. Business programs are scheduled to use the same components for improvements to file and workload management in 2011.
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The CRA has implemented the Accounts Receivable Platform, which provides an enhanced and user-friendly interface for collectors to manage accounts they are assigned in all four revenue lines. This file management interface allows collectors to gather and present file information quickly and more usefully, and facilitates record-keeping in multiple diaries.
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Performance Reporting
The CRA’s strategy to improve how it reports on the performance of its collections program will address the OAG
’s recommendation (8.41) that:
“The Canada Revenue Agency should significantly improve its management information to make it complete and comprehensive. It should develop reliable techniques and information sources to determine on a regular basis the results of its collection efforts and use that information to guide its decision-making for each of its major collection modes and actions.”
Specific Commitment(s) and Deliverables
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1. Improved performance reporting tools for individual income tax programs will be available beginning late in 2007, with fully operational reporting at the national, regional, local office, and individual officer levels scheduled for individual income tax programs by March 2009.
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2. Performance reporting tools are scheduled to be progressively implemented throughout all major business revenue lines by 2011.
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We have also implemented a number of research stores for the T1 revenue line that contain the information needed to analyze and research the collection actions taken on an account.
Steps were also taken to develop a T1 performance reporting system. Work is underway to evaluate alternatives to accessing the performance reporting data that has been delivered.
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3. The CRA will gather information on collector actions through continued enhancement of its performance measurement systems by way of the Integrated Revenue Collections project, whose first major phase is scheduled to be implemented by March 2009.
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Improvements have also been made to the legacy systems to allow for the reporting of enforcement actions taken by the collectors. The All Revenue Tables is an inventory management tool that presents a daily refreshed view of accounts and provides team leaders, managers, and assistant directors with an easier way to manage inventories.
The CRA continued to undertake research to detect, observe, measure, and report on populations, actions, events, or trends that are relevant to debt management.
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Debt Management Research
The CRA’s strategy to improve its debt management research will address the OAG
’s recommendation (8.28) that:
“The Canada Revenue Agency should identify and collect the data it needs to analyze the makeup of its tax debt and to develop better collection strategies.”
(considering a variety of factors including fluctuations in the economic cycle)
Specific Commitment(s) and Deliverables
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Initial research model (to better understand the makeup of tax debt and the profile of debtors) is scheduled to be developed over 2006-2007 for individual income tax programs.
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Business program research model is scheduled to be developed in 2007, for implementation early in 2008.
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Build enhanced analytical capacity using Integrated Revenue Collections data-analysis enhancements, scheduled for 2009 for individual income tax accounts.
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Build enhanced analytical capacity using Integrated Revenue Collections data-analysis enhancements by 2011 for business programs.
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In 2009-2010, progress consisted of planning and preliminary feasibility proposals with respect to business programs.
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5. Research Into Economic Indicators
Develop research approach and conduct study.
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In 2009-2010, progress consisted of preliminary discussion and early scoping.
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Outstanding 1994 OAG Recommendations
“That the Canada Revenue Agency develop a detailed action plan that includes timelines and performance indicators for the implementation of the outstanding recommendations contained in chapter 29 of the Auditor General’s 1994 Report and submit that action plan to the Standing Committee on Public Accounts no later than 31 December 2006.”
- Two items involving risk-scoring and performance information have been included under Item 1.
- No further submissions to PACP will be made as our September 2006 report met the PACP requests.
Specific Commitment(s) and Deliverables
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1. An analysis of danger-of-loss scenarios is being conducted, and a final report will be produced by June 2007.
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2. Performance standards will be established at the collector level through a tailored addendum to the existing performance management products to be implemented for all collectors beginning September 1, 2007. These standards will include the nature and frequency of debtor contacts, time frames for resolving accounts, and the use of legal action and other methods to collect amounts outstanding.
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3. In response to the OAG’s recommendation to monitor time spent by collection officers in both cash-generating and non-cash-generating activities, the CRA has already introduced more detailed time reporting on newly established specialty workflows.
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4. The OAG reported that satisfactory progress had been made in respect of 4 additional items recommended in 1994:
- Large Debt Collections;
- Ability to Pay Guidelines;
- Tracking Results by Officer; and
- Annual Review of Accounts.
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Remaining PACP Recommendations
“That the Canada Revenue Agency report on progress on the implementation of this plan in its annual performance report, beginning with the year ending March 31, 2007.”
Specific Commitment(s) and Deliverables
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1. The Annual Report to Parliament will be modified to include this information.
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Remaining OAG Recommendations
“The Canada Revenue Agency should minimize the number of collectors who work on each account, record their collection actions in a more systematic way, and improve the case management tools they have at their disposal.“
The CRA will undertake an initiative to identify file management inefficiencies and improve the effectiveness of collector actions on case inventories.
The CRA will build on process improvements it has made, such as the national collections call centre and national pools, to further improve its file management. More specifically, the Integrated Revenue Collections project will improve the case management tools available to perform all CRA collection activities.
Specific Commitment(s) and Deliverables
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1. A study of files managed by collectors will be conducted to validate the OAG observations and identify improvements to practices.
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Sustainable Development
Through the CRA Sustainable Development Strategy 2007-2010, we continued to modernize the way we acquire, use, and dispose of assets. Consistent with the strategy, we realized efficiencies, while reducing the environmental impacts of our operations and programs.
During 2009-2010, about 28% of the total spending on products was identified as green procurement in Synergy, the CRA’s Web-based purchasing system. Eighty percent of new vehicles bought were alternative transportation fuel capable or hybrids, increasing the overall proportion of the CRA vehicle fleet considered green from 43% in 2008-2009 to 47% in 2009-2010 (see Figure 16).
We reduced our use of office paper by an additional 4.4% to 5,147 sheets per employee, exceeding our sustainable development target of 5,643 sheets (see Figure 17). This resulted in savings of about $48,000 in office paper costs.
By expanding the No Waste program to six additional CRA facilities, we have now enabled 90% of CRA employees to reduce the amount of solid waste they generate in the workplace. Audits conducted in selected facilities showed that this program helped the CRA divert 84% of solid waste from landfill. To support sustainable service delivery, we also integrated sustainable development criteria into 85% of Memorandums of Understanding and Letters of Intent between the CRA and other organizations.
Figure 16 CRA Fleet Profile
Figure 17 Sheets of Paper Purchased per CRA Employee
Strong senior management support and effective communications encouraged employees to apply sustainable development practices in their jobs. For example, 99% of the Executive Cadre had sustainable development commitments in their performance agreements. The Sustainable Development Innovation Fund, which supports employee-driven innovations, funded an additional six initiatives across the CRA. In modernizing the systems that support sustainable development, we enhanced its Web-based performance reporting tool and updated the nine programs that manage the CRA’s key environmental areas (e.g., paper, solid waste).
For more information on our sustainable development performance, please visit www.cra.gc.ca/sds .
Benefit Programs and Benefit-Related Services Delivered by the CRA
Six Federal Benefit Programs
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- Children’s Special Allowances
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- Goods and services tax / harmonized sales tax credit
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- Working income tax benefit advance payments
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[Footnote 1] On behalf of Human Resources and Skills Development Canada
20 Ongoing Benefit Programs for Provinces and Territories
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- British Columbia – BC Family Bonus
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- Alberta Family Employment Tax Credit
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- New Brunswick Child Tax Benefit
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- Nunavut – Territorial Worker’s Supplement
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- New Brunswick Working Income Supplement
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- Newfoundland and Labrador Child Benefit
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- Newfoundland and Labrador Harmonized Sales Tax Credit
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- Newfoundland and Labrador Seniors’ Benefit
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- British Columbia – BC Earned Income Benefit
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- Saskatchewan Low-Income Tax Credit
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- Saskatchewan Child Benefit
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- Newfoundland and Labrador – Mother Baby Nutrition Supplement
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- Northwest Territories Child Benefit
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- Northwest Territories – Territorial Worker’s Supplement
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- British Columbia Low Income Climate Action Tax Credit
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- Nova Scotia Child Benefit
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- Ontario Senior Homeowners’ Property Tax Grant
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Nine One-Time Payment Programs
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- Relief for Heating Expenses (federal)
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- Energy Cost Benefit (federal)
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- British Columbia – BC Energy Rebate
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- Alberta 2005 Resource Rebate
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- Alberta Energy Tax Refund
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- Ontario Home Electricity Relief
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- Ontario Taxpayer Dividend
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- British Columbia Climate Action Dividend
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- Nova Scotia Taxpayer Refund
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61 Data Exchange and Data Transfer Services
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- Thirty-five income verification data exchanges with provinces to support programs
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- Eleven National Child Benefit Supplement data exchanges with provinces and territories to facilitate the calculation of social assistance
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- Five data transfers with provinces to support top-ups for CRA-administered child benefit programs
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- Two data transfers of income and child information to support administration of the Ontario Child Care Supplement and Quebec Family Allowance programs
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- Three data exchanges and transfers to support the new Nova Scotia Pharmacare program, the British Columbia Low Income Climate Action Tax Credit, and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act
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- Five data exchanges and data transfers to support federal administration of the EI Family Supplement, Canada Learning Bond, Additional Canada Education Savings Grant, Registered Disability Savings Plan, and Guaranteed Income Supplement
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- Date modified:
- 2010-11-02
