Treasury Board of Canada Secretariat
www.tbs-sct.gc.ca
Common menu bar links
Breadcrumb Trail
ARCHIVED - Canada Revenue Agency
This page has been archived.
Archived Content
Information identified as archived on the Web is for reference, research or recordkeeping purposes. It has not been altered or updated after the date of archiving. Web pages that are archived on the Web are not subject to the Government of Canada Web Standards. As per the Communications Policy of the Government of Canada, you can request alternate formats on the "Contact Us" page.
Section III: Supplementary Information
3.1 Agency Link to the Government of Canada Outcomes
3.2 Unaudited Supplementary Financial Information
Financial Performance Information – Parliamentary Appropriations
Introduction
This section of the CRA Departmental Performance Report 2007-2008 provides the details of the Agency's Resource Management performance for the purpose of reporting to Parliament on the use of appropriations in 2007-2008. This complements the information provided in the spending profile sections under each Program Activity and satisfies the reporting requirements set for departmental performance reports.
Financial reporting methodologies
The CRA's funding is provided by Parliament through annual appropriations (modified cash accounting basis) and the CRA reports its expenditures and performance to Parliament, together with details on the management of Parliamentary
appropriations on the same basis. In addition to the above reporting requirements, the CRA is also required to prepare its annual financial statements in accordance with the accounting principles applied in preparing the financial statements of the Government of Canada (full accrual accounting basis). Accordingly, the audited Statement
of Operations – Agency Activities includes certain items such as services received without charge from other government departments and federal agencies. A reconciliation can be found in Table 3, 
.
CRA financial information
Activities of the Agency
The Financial Statements – Agency Activities reports $3,609.1 million as total Parliamentary appropriations used (Note 3 b on page 123 of the Canada Revenue Agency Annual Report to Parliament 2007-2008 www.cra-arc.gc.ca/gncy/nnnl/menu-eng.html shows the reconciliation to the net cost of operations). The difference from the $4,423.0 million reported in this section is explained by four items reported in the Financial Statements – Administered Activities: the payments to provinces under the Softwood Lumber Products Export Charge Act, 2006 $603.6 million; the Children's Special Allowance, $208.2 million; the payments under the Energy Costs Assistance Measures Act, $1.0 million, and the Relief For Heating Expenses, $1.1 million (part of Vote 1, Program Expenditures).
Overview
For 2007-2008, Parliament approved $3,379.9 million through the Main Estimates, as shown in CRA's 2007-2008 to 2009-2010 Corporate Business Plan.
The 2007-2008 Main Estimates have been adjusted to include:
- $603.6 million for the Statutory Payments related to the 2006 Canada/US Softwood Lumber Agreement and an additional $15 million for its preparation, implementation and administration;
- $257.1 million transferred from Public Works and Government Services Canada (PWGSC) for Accommodation Services;
- $167.7 million for the Carry-forward from 2006-2007;
- $61.3 million for Maternity and Severance payments;
- $45.2 million for Budget measures arising from the 2007 Federal Budget;
- $28.1 million increase for Respendable Revenue adjustment mainly for information technology services provided to Canada Border Services Agency (CBSA);
- $21.5 million for the implementation of a single administration of corporate tax for the Province of Ontario;
- $19.3 million for the National Initiative to address inter-provincial tax avoidance by corporations;
- $12.6 million for Collective Agreements;
- $10.5 million for Budget measures arising from the 2006 Federal Budget;
- $4.6 million for Legal and Income Tax Debt Set-off Activities of the Collection Litigations Advisory Services;
- $3.2 million for the Children's Special Allowance Statutory Payments;
- $1.0 million for the administration of the one-time Energy Cost Benefit payments;
- $0.8 million transferred from Justice Canada for Legal Costs;
- $0.7 million for National Anti-Drug Strategy;
- $0.6 million for Electronic Services for Business Advertising Campaign;
- $0.5 million for Court Awards and Crown Assets Disposal;
- $0.2 million for other minor adjustments.
Offsetting these increases, the CRA returned $41.8 million related to Canada Pension Plan and Employment Insurance; $22.1 million pending the approval of the Offshore Trusts Initiative legislation and some $8.6 million in funding to the Treasury Board related to Payments to Private Collection Agencies. Agency Budgets were also adjusted by $0.7 million for Employee Benefits Plans reductions. This resulted in total approved authorities of $4,560.2 million for 2007-2008, representing an in-year increase of 35% over the Main Estimates.
Of the $4,560.2 million total authority, CRA's actual spending totalled $4,423.0 million resulting in $137.2 million unexpended at year-end. After adjusting for unused resources related to the Residual Offshore Trusts and Charities Outreach Program, the remaining $134.9 million is available for use by the Agency in 2008-2009. This amount is within 5% of the total authority.
The $134.9 million carry forward to 2008-2009 will be directed primarily to selected strategic investments related to:
- Major project spending (Compliance Systems Redesign, Agency Classification Standards, Non-Tax Collections Systems Integration, GST Redesign);
- Special purpose funding (Softwood Lumber, Charities Outreach Program, Charities Public Security Anti-Terrorism Measures, Corporate Tax Administration for Ontario, Ministère du revenu du Québec for the Administration of the GST);
- Other operational and workload pressures.
Revenues administered by the Agency
Net revenues administered by the CRA totalled some $292.9 billion, an increase of 5% from the $279 billion administered in 2006-2007.
Financial Performance Tables
Introduction
The following tables provide financial information about the performance of the Agency during the 2007-2008 fiscal year. The tables compare Main Estimates and Planned Spending, as shown in the 2007-2008 Report on Plans and Priorities, with total authorities at year-end and actual expenditures for the fiscal year.
The information is presented at the Agency level, the Program Activity level, as well as by authority and type of revenue and expense.
|
The following tables can be found on the TBS web site at:
http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp |
||
Table 1 Comparison of Planned to Actual Spending (including FTEs)
|
2005-2006 Actual[Footnote 1]
|
2006-2007 Actual1
|
|||||||
|---|---|---|---|---|---|---|---|---|
|
Taxpayer and Business Assistance [Footnote 2]
|
||||||||
|
Assessment of Returns and Payment Processing[Footnote 3]
|
||||||||
|
Accounts Receivable and Returns Compliance[Footnote 4]
|
||||||||
|
Benefit Programs[Footnote 5]
|
||||||||
|
Respendable Revenue – Pursuant to CRA Act [Footnote 6]
|
||||||||
|
Non-respendable Revenue[Footnote 7]
|
||||||||
Table 2 Voted and Statutory Items
The following table details the authorities approved for the Agency after the Main Estimates and reconciles with the Total Authorities shown in Table 2.
Table 2.1 Authorities approved after tabled Main Estimates
Table 3 Reconciliation to the Statement of Operations
|
Total Actual Spending[Footnote 1]
|
|||
|
Total Net Cost of Operations (from Statement of Operations – Agency Activities)[Footnote 2]
|
|||
Audited Financial Statements – Agency Activities
For supplementary information on the Agency's Audited Financial Statements, please visit http://www.cra-arc.gc.ca/gncy/nnnl/menu-eng.html
3.3 Additional Supplementary Information Tables
Sustainable Development
Protecting our environment and pursuing efficient operations go hand in hand at the CRA. By using fewer resources, while optimizing our services, we reduce our operating costs and preserve valuable natural resources. One illustration of this principle is our use of office paper. The table below shows that, since the implementation of our paper reduction strategy in 2002-2003, the overall trend reveals a reduction in the amount of paper used per employee as well as lower office paper expenditures.
Annual Office Paper Consumption
Our employees are essential and willing partners in our pursuit of environmental excellence. A 2007 survey indicated that 89% of employees were aware of the sustainable development efforts in our organization. Of those, 94% have reduced paper consumption, 92% have increased recycling, and 91% have reduced their energy consumption.
Our current efforts are guided by our 2007-2010 Sustainable Development Strategy. The strategy sets out our agenda for reducing the impact of our operations on the environment, delivering our programs in a more sustainable way, engaging our employees, and building essential support systems for sustainable development.
For more information on our Sustainable Development performance, please visit:
http://www.cra-arc.gc.ca/gncy/sstnbl/prfrmnc/menu-eng.html
Response to Parliamentary Committees and External Audits
For supplementary information on the Agency's Response to Parliamentary Committees and External Audits please visit:
http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp
Internal Audits and Evaluations
For supplementary information on the Agency's Internal Audits and Evaluations, please visit:
http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp
Travel Policies
For supplementary information on the Agency's Travel Policies, please visit:
http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp
