Business returns

Generally, this program affects Canadian and non-resident businesses. These businesses range from sole proprietorships to multinational corporations, but exclude self-employed individuals. Since these businesses are legal entities and not individuals, GBA Plus characteristics do not apply to them. As well, there is limited demographic information about the ownership of these legal entities.

The program will take a uniform approach to processing these returns and any related services.

Individual returns

Data concerning gender and diversity for individual returns is not available from the systems at this time. Reports from these systems count only T1 returns processed or T1 re-assessments completed within and outside the service standard time frames. They do not contain the information required to make any determination on gender or diversity.

The program will take a uniform approach to processing these returns and any related services with a couple of exceptions.

Self-service portals

The portal exit surveys gather limited GBA Plus information (gender, person with a disability, visible minority, Indigenous) based on survey participants’ responses. This service feedback is valuable to improve the design and delivery of the CRA’s digital services. Survey results have limited value for GBA Plus purposes because the results do not represent the population of Canada.

Returns compliance activities are not targeted to any specific population. The risk-scoring model and other related activities do not include diversity factor elements. Instead, they focus on factors such as estimated tax owing or compliance history. The programs do not consider socio-demographic variables when selecting files for review or collect that information about the files they select.

The Collections Program does not target a specific client base, and is not influenced by demographic characteristics, such as income level, age, gender, and language. The goal of Collections remains the same: to assist taxpayers with debt balances, regardless of demographics.

As part of its commitment to GBA Plus, the CRA will continue to seek training in GBA Plus for more staff and data experts. This will help the CRA monitor and report program impacts by gender and other identify factors. As well, it will help the CRA develop evidence-based policies and procedures that takes into account a GBA Plus perspective.

In 2022–23, the Scientific Research and Experimental Development (SR&ED) Program prepared two surveys, one on outreach and one on services. As well, the program conducted public opinion research (POR) on the SR&ED Client Portal/Self-Assessment and Learning Tool (SALT) and POR to measure the effectiveness of these initiatives, including its outreach activities.

When possible, the SR&ED Program gives survey respondents the option of indicating their gender and demographic information during this process. In 2023–24, the results of these surveys and the POR will improve the SR&ED Program’s analysis of its services and products by considering intersecting identity factors. These factors will help tailor the program’s products to the needs of potential claimants.

The Objections program works with taxpayers who dispute their income tax or commodity tax assessment, or the CRA’s determination of their tax credits or benefits.

The program does not collect enough data to enable it to monitor or report program impacts by gender and diversity on that population. The program reviews objections on a case-by-case basis, taking into account any new information the taxpayer provides. It does not consider identity elements when determining the outcome of an objection.

The Appeals program works with taxpayers who have chosen to file an appeal to the court. It does not collect sufficient data to enable it to monitor or report program impacts by gender and diversity. The program reviews notices of appeal on a case-by-case basis, taking into account any new information the taxpayer provides. When settlements cannot be reached, the court makes the ultimate decision on the outcome of an appeal. The program does not consider identity elements when determining the outcome of an appeal.

The CRA will look into what data sources exist that may enable it to perform GBA Plus analysis. If an appropriate data source exists, the CRA will explore whether it can conduct a post-decision analysis.

The Taxpayer Relief Program works with taxpayers who have asked for tax relief. It does not collect enough data to enable it to monitor or report program impacts by gender and diversity. The program reviews requests on a case-by-case basis, taking into account the taxpayer’s circumstances. It does not consider identity elements when determining the outcome of a request.

The CRA will look into what data sources exist that may enable it to perform GBA Plus analysis. If an appropriate data source exists, the CRA will explore whether it can conduct a post-decision analysis.

The CRA is looking at whether it can leverage its existing data sources to better capture GBA Plus information, and exploring how the program can use this information.

The Charities program administers provisions relating to charities and other qualified donees as set-out in the Income Tax Act and in policy guidance products.

Although the CRA does not currently keep statistics for GBA Plus considerations for the Charities program, the CRA continues to promote and support the application of GBA Plus.

The CRA already incorporates elements of GBA Plus analysis in the policy development process and considers them when designing new programs. It uses information from the T3010 form and data from surveys and Statistics Canada, among other sources, to develop polices and new programs.

The CRA analyzes and audits all registered plans the same way, regardless of client demographics.

Therefore, it does not collect information that would be integral to GBA Plus, such as gender, age, and ethnicity of the members in various income savings plans, though financial institutions do currently collect this data.

The CRA tries to collect relevant data to provide better service to Canadians; however, at this time, a large portion of this data is with external parties, such as financial institutions and plan administrators.

The Policy, Rulings, and Interpretations Program analyzes all rulings and interpretations in the same way regardless of client demographic information. The program does not collect individual client data to conduct GBA Plus analysis.

The CRA’s bases it rulings and interpretations on the Income Tax Act, the Income Tax Regulations, all related statutes, and the tax conventions that Canada has with other countries.

Community Volunteer Income Tax Program (CVITP) and Benefits Outreach Program (BOP)

CVITP and BOP do not collect enough data to enable them to monitor or report program impacts by gender and diversity. The programs draw indirect correlations to target audiences through the priorities of its participating volunteer organization in order to maximize the programs’ reach and effectiveness within the confines of an arms-length relationship.

Although the BOP does not collect enough data to enable it to monitor or report program impacts by gender and diversity, it does monitor and report on the impacts of the program. It does this by collecting information on how many outreach activities it delivers to various demographics (for example, Indigenous peoples, newcomers and refugees, adults 65+, students, persons with disabilities, homeless and housing insecure Canadians, and modest-income Canadians), how many participants are in the sessions delivered to each demographic, and how many sessions it holds in each region. This data and its subsequent indirect correlations allow the CRA to assess potential gaps in its outreach to vulnerable populations and inform future outreach activities.

Disability tax credit (DTC)

The DTC is a non-refundable tax credit that helps reduce the income tax that people with physical or mental impairments, or their supporting family members, may have to pay. It aims to offset some of the costs related to the impairment.

The CRA publishes statistics based on information it processes from applications for the DTC or from individuals who claimed the DTC on their individual income tax and benefit return. The statistics include province or territory of residence; age group; duration; gender; marital status; restriction / basic activities of daily living; and status. The information can be found at this web page: Disability Tax Credit Statistics – 2011 to 2020 Calendar Years - Canada.ca.

The CRA has no initiatives to expand data collection for other identity factors at this time.

Northern Service Centre

In keeping with the central, transformative promise of the 2030 Agenda to leave no one behind and the UN’s sustainable development goals, the CRA works to ensure vulnerable segments of the Canadian population receive the benefits and credits they are eligible for. These populations include Indigenous peoples, newcomers and refugees, seniors, youth, persons with disabilities, housing insecure, and individuals with a modest income.

Residents of the Territories (with the 867 area code) can call the dedicated individual and benefit enquiries line or the business enquiries line to speak to telephone agents who can help them with their tax and benefit related questions. These dedicated phone lines connect residents with experts in northern tax issues.

The CRA will continue to conduct benefits outreach activities and promote the Community Volunteer income Tax Program (CVITP) in the North to help territorial residents access the benefits and credits for which they are eligible.

Canadian Indicator Framework ambition of ending poverty in all its form everywhere.

Canadian Indicator Framework target 1.1: 50% reduction in the poverty rate for 2015, by 2030.

Community Volunteer Income Tax Program (CVITP)

The CVITP continues to work with community organizations to support free volunteer-based tax preparation clinics for individuals with a modest income and simple tax situation. These clinics help eligible individuals file their tax returns to access the benefits and credits designed to support them. The CVITP works to reduce the barriers that prevent individuals from filing a return. These barriers can include the cost of tax preparation assistance, limited financial and technological literacy, the perception that filing is complicated, and not wanting to make an error on a tax return.

Canadian Indicator Framework ambition of ending poverty in all its form everywhere.

Canadian Indicator Framework target 1.1: 50% reduction in the poverty rate for 2015, by 2030.

Canada Worker Benefit

The Canada workers benefit (CWB) is a refundable tax credit to help individuals and families who are working and earning a low income. Recent enhancements could give low-wage, full-time workers about $1,000 more a year and lift close to 100,000 Canadians out of poverty. The CWB is administered through the individual income tax and benefit return.

This credit contributes to advancing:

Canadian Indicator Framework ambition of ending poverty in all its form everywhere.

Canadian Indicator Framework target 1.1: 50% reduction in the poverty rate for 2015, by 2030.

Canada dental benefit

The government developed the new Canada dental benefit for eligible families earning less than $90,000 a year. The benefit provides financial support of up to a $650 payment for parents and guardians of children under 12 years old if the children receive dental care and do not have access to a private dental insurance plan. Children already covered under another government dental program may be eligible if that program does not pay all the dental care costs. This is an interim program that was implemented in December 2022 until there is a long-term solution.

Canada housing benefit

The government developed the one-time top-up to the Canada housing benefit to help low-income renters. This benefit pays $500 to renters who had an adjusted family net income for 2021 below $35,000 for families, or below $20,000 for individuals. They must have paid at least 30% of their adjusted family net income in 2022 on rent for their principal residence in Canada. This benefit was implemented in December 2022.

Top-up to the goods and services tax credit (GSTC)

The Government of Canada is issuing an additional $2.5 billion through the GST/HST credit payments to help more than 11 million Canadian families.

A one-time payment, up to 50% of the annual GST/HST credit payments, will be issued in an effort to address rising costs for families due to inflation.

The amount will be based on the individual’s eligibility in October 2022. All individuals who meet the requirements and are entitled to receive a payment for the GST/HST credit in October 2022 will automatically receive the one–time payment.

Single Canadians without children could receive up to an extra $234 and a family of four could receive up to an extra $467.

UN SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

16.7 Ensure responsive, inclusive, participatory and representative decision-making at all levels

The CRA will establish and implement the CRA’s Anti-racism Framework and Anti-racism Engagement Strategy to help employees understand how they can help combat racism in the workplace.

As part of the CRA’s employment equity and diversity action plan, the CRA will start implementing the recommendations from its employment systems review and the Canadian Human Rights Commission’s Horizontal Audit on the Employment of Racialized People in Executive and Management Positions in the Public Sector.

The CRA supports the Canadian Indicator Framework for the Sustainable Development Goal #10 – Reduced Inequalities.

Global Indicator Framework 10.3 Ensure equal opportunity and reduce inequalities of outcome, including by eliminating discriminatory laws, policies and practices and promoting appropriate legislation, policies and action in this regard.

Global Indicator Framework 10.4 Adopt policies, especially fiscal, wage and social protection policies, and progressively achieve greater equality.

Also, the CRA supports the United Nations Global Indicator Framework: indicator 16.7.1 – Proportions of positions in national and local institutions, including (a) the legislatures; (b) the public service; and (c) the judiciary, compared to national distributions, by sex, age, persons with disabilities and population groups.