Personnel Costs (Salaries, Other Allowances and Benefits)

The CCRA's personnel costs (salaries, other allowances and benefits) decreased by $108 million (3%) from 2002-2003. Salaries, wages and overtime are down by $15 million (0.7%). The change in personnel costs is a result of:

(i) Increased volumes due to Agency wide initiatives such as the 2003 Federal Budget, increasing resource levels for the Resource and Management Review and Tax on Income, etc.; and

(ii) Higher rates of pay, mainly from collective agreements;

which were offset by

(i) Replacing seasoned employees with employees at the bottom end of pay scales; and

(ii) The capitalization of salaries for the development of software in branches other than Information Technology.

Other allowances and benefits account for $91 million of the $108 million decrease. A $41 million reduction adjustment was made in 2004 and relates to an enhancement of the methodology in estimating the accrued liability for vacation allowance. Another key reduction adjustment of $48 million was made to the estimated value of accrued severance benefits.

Another $2 million decrease is due to an increase in receipts of Non-Tax Revenue from 2003 to 2004.

Date modified:

2004-10-28