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2007-08
Departmental Performance Report



Canada Revenue Agency






Supplementary Information (Tables)






Table of Contents




Table 4 Sources of Respendable and Non-Respendable Non-Tax Revenue

By virtue of its mandate, the Canada Revenue Agency (CRA) is responsible for collecting tax revenue; these are described earlier in the Audited Financial Statements – Administered Activities. The CRA is also responsible for collecting non-tax revenue, similar to other government departments and agencies; these are detailed below, divided between respendable and non-respendable.

Table 4.1 Respendable Non-Tax Revenue


 
 
(in thousands of dollars)
 
 
2007-2008
Program Activity
Actual 2005-2006
Actual 2006-2007
Planned Revenues
Total Authorities
Actual
Taxpayer and Business Assistance
27,172
37,563
29,987
64,905
64,905
Assessment of Returns and Payment Processing
70,308
83,948
79,924
97,812
97,812
Accounts Receivable and Returns Compliance
119,293
164,470
130,223
155,687
153,376
Reporting Compliance
46,451
50,902
47,216
83,285
83,285
Appeals
10,545
16,274
12,699
20,419
20,419
Benefit Programs
9,369
11,421
7,549
14,663
14,663
Total
283,138
364,578
307,598
436,771
434,460
Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
 
 
 
 
 
 
Refund of Previous Year’s Expenditures
486
410
952
508
508
 
Ruling Fees[Footnote 1] 
1,808
2,074
1,700
2,117
2,117
 
Advance Pricing Agreement
440
477
750
528
528
 
Other Services of a Regulatory Nature
414
46
453
27
27
 
Administration of Provincial Programs[Footnote 2] 
33,889
34,444
30,397
30,472
30,472
 
Other Services of a Non-Regulatory Nature
1,166
458
916
434
434
 
Sales of Goods and Information Products
100
110
116
120
120
 
Other Fees & Charges
44
46
40
49
49
 
Services to Other Government Departments (OGD)[Footnote 3] 
96,145
101,456
112,938
142,069
142,069
 
 
Sub-total
134,492
139,521
148,262
176,324
176,324
Less: Amounts Recovered on behalf of OGDs[Footnote 4] 
5,135
5,075
4,625
4,561
4,561
Total Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
129,357
134,446
143,637
171,763
171,763
Proceeds from the Disposal of Surplus Crown Assets
407
210
 
126
126
Revenues credited to Vote 1[Footnote 5] 
 
 
 
 
 
 
Canada Pension Plan (CPP) administration work[Footnote 6] 
75,576
105,575
77,868
122,676
122,227
 
Employment Insurance (EI) administration work[Footnote 6]
77,798
124,347
86,093
142,206
140,344
Total Revenues credited to Vote 1
153,374
229,922
163,961
264,882
262,571
Total Respendable Non-Tax Revenue
283,138
364,578
307,598
436,771
434,460

[Footnote 1] CRA charges taxpayers (based on a regulated user fee) for providing tax rulings in advance of a transaction taking place (to provide tax certainty).
[Footnote 2] Comprised mainly of a basic fee charged to the provinces for recoveries provided under the tax collection agreements (TCA). Also involves work over and above the TCA (e.g. refund set-off, additional audit coverage, benefit programs).
[Footnote 3] Comprised mainly of information technology services provided to the Canada Border Services Agency (CBSA) ($133M).
[Footnote 4] Comprised mainly of amounts recovered on behalf of Public Works and Government Services Canada (PWGSC) and Treasury Board of Canada Secretariat (TBS) (e.g. Employee Benefit Plans – EBP).
[Footnote 5] The large variance between the 2006-2007 and 2007-2008 Actuals for Revenues Credited to the Vote (RCV) is related to the addition of Accommodation Services and Justice to our RCV base starting in 2007-2008.
[Footnote 6] The CPP-EI budget is based on a unit cost approach. The difference between Authorities and Actuals is related to forecasted volumes that did not materialize.

Table 4.2 Non-Respendable Non-Tax Revenue[Footnote 1]


 
 
(in thousands of dollars)
 
 
2007-2008
Program Activity
Actual 2005-2006
Actual 2006-2007
Planned Revenues
Actual
Taxpayer and Business Assistance
3,450
5,496
3,671
7,443
Assessment of Returns and Payment Processing
8,823
14,577
9,458
10,018
Accounts Receivable and Returns Compliance
18,191
11,208
18,564
17,873
Reporting Compliance
1,815
12,517
2,073
4,483
Appeals
2,106
2,044
2,221
2,839
Benefit Programs
3,112
4,489
1,610
1,358
Total
37,497
50,331
37,597
44,014
Details of Non-Respendable Non-Tax Revenue
 
 
 
 
Refunds of previous years’ expenditures
 
Adjustments to prior year’s payables
100
Sales of goods and services
 
Public building and property rental
 
 
Lease and use of public property
149
118
149
126
Other fees and charges
 
Recovery of employee benefits
34,967
41,617
34,967
41,650
Miscellaneous
2,381
8,596
2,381
2,238
Total Non-Respendable Non-Tax Revenue
37,497
50,331
37,597
44,014

1 This table reflects the approach taken in the Agency’s Audited Financial Statements where a clear distinction is made between Agency activities and administered activities. Interest and penalties collected for personal, corporate and other taxes, which are part of the Agency’s administered activities rather than Agency’s activities, are excluded.


Table 5 User Fees/External Fees

Table 5.1 a) User Fees Act (UFA) – Advance Income Tax Ruling Fee


A. User Fee
Advance Income Tax Ruling Fees
Fee Type
Regulatory (R)
Fee Setting Authority
Financial Administration Act – 19(b)
Date Last Modified
April 1990
2007-2008
Forecast Revenue ($000)
1,700
Actual Revenue ($000)
2,117
Full Cost ($000)
2,760
Performance Standard[Footnote 1] 
The key service standard target is to issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information. The Income Tax Rulings Directorate’s Quality Management System requires a telephone acknowledgement of receipt of the request within 24 business hours. Within 14 days, a review of the file for completeness is conducted and an acknowledgement letter, complete with a contact name and request for any missing information (if required) is sent to the client. The client is again contacted by telephone when the file is assigned for processing. Where a delay is unavoidable, clients are contacted and delays are discussed with them.
Performance Results[Footnote 1]
Actual 2007-2008 results: 101 days
Planning Years
Forecast Revenue ($000)
Estimated Full Cost ($000)
2008-2009
2,000
2,760
2009-2010
2,000
2,800
2010-2011
2,000
2,800
Total:
6,000
8,360
 
B. Other Information:
The performance standard was not met primarily due to staffing issues. The performance result is expected to improve and gradually get closer to the performance standard in the next few years through the additional hiring and training of staff.

[Footnote 1] Note:

According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred prior to March 31, 2004 the:

  • Performance standard, if provided, may not have received Parliamentary review;
  • Performance standard, if provided, may not respect all establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance result, if provided, is not legally subject to UFA section 5.1 regarding fee reductions for failed performance.

Table 5.1 b) Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee


A. External Fee
Advance Income Tax Ruling Fees
Service Standard[Footnote 1] 
The key service standard target is to issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information. The Income Tax Rulings Directorate’s (ITRD) Quality Management System requires a telephone acknowledgement of receipt of the request within 24 business hours. Within 14 days, a review of the file for completeness is conducted and an acknowledgement letter, including a contact name and request for any missing information (if required) is sent to the client. The client is again contacted by telephone when the file is assigned for processing. Where a delay is unavoidable, clients are contacted and delays are discussed with them.
Performance Results[Footnote 1]
Actual 2007-2008 results: 101 days
Stakeholder Consultation
Client satisfaction questionnaires were sent out to all advance income tax ruling clients for a 2-year period from October 2002 through October 2004. At that time, responding clients from this group indicated a satisfaction rate in excess of 95%. More recently, client feedback is largely received informally during ITRD’s attendance at major tax conferences. Generally, there is a very high degree of satisfaction with the quality of advance income tax rulings albeit the clients would like to receive them faster.
 
B. Other Information: N/A

[Footnote 1] Note:

As established pursuant to the Policy on Service Standards for External Fees:

  • Service standards may not have received Parliamentary review;
  • Service standards may not respect all performance standard establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance results are not legally subject to UFA section 5.1 regarding fee reduction for failed performance.

Table 5.2 a) User Fees Act (UFA) – Taxation Statistical Analysis and Data Processing Fee


A. User Fee
Taxation Statistical Analysis and Data Processing Fee
Fee Type
Regulatory (R)
Fee Setting Authority
Financial Administration Act 19(b)
Date Last Modified
1992
2007-2008
Forecast Revenue ($000)
550
Actual Revenue ($000)
289
Full Cost ($000)
289
Performance Standard[Footnote 1] 
Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance Results[Footnote 1]
Average provision time for requested data was 28.85 days
Planning Years
Forecast Revenue ($000)
Estimated Full Cost ($000)
2008-2009
150
150
2009-2010
150
150
2010-2011
150
150
Total:
450
450
 
B. Other Information: N/A

[Footnote 1] Note:

According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred prior to March 31, 2004 the:

  • Performance standard, if provided, may not have received Parliamentary review;
  • Performance standard, if provided, may not respect all establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance result, if provided, is not legally subject to UFA section 5.1 regarding fee reductions for failed performance.

Table 5.2 b) Policy on Service Standards for External Fees – Taxation Statistical Analysis and Data Processing Fee


A. External Fee
Taxation Statistical Analysis and Data Processing Fee
Service Standard[Footnote 1] 
Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance Results[Footnote 1]
Average provision time for requested data was 28.85 days during the 2007-2008 fiscal.
Stakeholder Consultation
Client satisfaction surveys were sent to all external clients. The responses received indicated a satisfaction rate in excess of 94%.
B. Other Information: N/A

[Footnote 1] Note:

As established pursuant to the Policy on Service Standards for External Fees:

  • Service standards may not have received Parliamentary review;
  • Service standards may not respect all performance standard establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance results are not legally subject to UFA section 5.1 regarding fee reduction for failed performance.

Table 5.3 a) User Fees Act (UFA) – Access to Information Processing Fee


A. User Fee
Fees charged for the processing of access requests filed under the Access to Information Act
Fee Type
Other Products and Services (O)
Fee Setting Authority
Access to Information and Privacy Act
Date Last Modified
1992
2007-2008
Forecast Revenue ($000)
40
Actual Revenue ($000)
49
Full Cost ($000)
4,419
Performance Standard[Footnote 1] 
Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period.
CRA’s internal processing standard is 90% of completed request should be completed within legislative deadline.
Performance Results[Footnote 1]
92% of the requests made under the Access to Information Act were processed within the legislative timeframe.
Planning Years
Forecast Revenue ($000)
Estimated Full Cost ($000)
2008-2009
40
4,419
2009-2010
40
4,419
2010-2011
40
4,419
Total:
120
13,257
 
B. Other Information:
It is the Canada Revenue Agency’s practice to waive Reproduction fees where the total owing per amount is less than $25.

[Footnote 1] Note:

According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred prior to March 31, 2004 the:

  • Performance standard, if provided, may not have received Parliamentary review;
  • Performance standard, if provided, may not respect all establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance result, if provided, is not legally subject to UFA section 5.1 regarding fee reductions for failed performance.

Table 5.3 b) Policy on Service Standards for External Fees – Access to Information Processing Fee


A. External Fee
Access to Information Processing Fees
Service Standard[Footnote 1] 
Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period.
CRA’s internal processing standard is 90% of completed request should be completed within legislative deadline.
Performance Results[Footnote 1]
92% of the requests made under the Access to Information Act were processed within the legislative timeframe.
Stakeholder Consultation
The service standard is established by the Access to Information Act and the Access to Information Regulations. Consultations with stakeholders were undertaken for amendments done in 1986 and 1992.
 
B. Other Information:
It is the Canada Revenue Agency’s practice to waive Reproduction fees where the total owing per amount is less than $25.

[Footnote 1] Note:

As established pursuant to the Policy on Service Standards for External Fees:

  • Service standards may not have received Parliamentary review;
  • Service standards may not respect all performance standard establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance results are not legally subject to UFA section 5.1 regarding fee reduction for failed performance.


Table 6 Details on Project Spending


 
 
(in thousands of dollars)
 
 
2007-2008
Initiative Name
2006-2007 Actual
Prior Years’ Expenditures to March 31, 2007
Planned FTEs
Planned Spending
Actual FTEs
Actual Spending
Assessment and Benefit Services Branch
 
 
 
 
 
 
 
GOL – My Business Account
3,074
4,474
48
3,777
48
3,130
 
GOL – Third Party Privilege Management[Footnote 1] 
602
4,532
16
1,183
16
761
 
Individual Identification Renewal
1,973
2,784
56
6,564
56
5,806
 
GST/HST Redesign[Footnote 1]
43,513
151,531
190
23,543
170
21,983
 
T3 Redesign
350
350
8
628
409
 
 
Sub-total[Footnote 2] 
49,512
163,671
318
35,695
290
32,091
Taxpayer Services and Debt Management Branch
 
 
 
 
 
 
 
Integrated Revenue Collections
17,700
46,051
221
21,591
197
21,500
 
Payroll Deductions Accounting and Collections Renewal
1,180
2,794
21
1,975
24
1,456
 
Non-Tax Collections Integration
2,900
5,022
69
4,000
20
2,008
 
 
Sub-total[Footnote 2]
21,780
53,867
311
27,566
241
24,964
Compliance Program Branch
 
 
 
 
 
 
 
Compliance Systems Redesign
8,736
26,691
96
10,300
74
8,217
 
Enterprise Work Management
3,863
3,863
103
13,000
60
6,657
 
 
Sub-total[Footnote 2]
12,599
30,554
199
23,300
134
14,875
Appeals Branch
 
 
 
 
 
 
 
Taxpayer Relief Registry Redesign project (formerly Fairness Management Information System)
289
289
0
523
523
 
 
Sub-total[Footnote 2]
289
289
0
523
0
523
Public Affairs Branch
 
 
 
 
 
 
 
Intranet Renewal
700
1,441
39
3,893
39
3,754
 
Publishing Content Management Solution
2,118
3,543
9
2,440
9
2,292
 
 
Sub-total[Footnote 2]
2,818
4,984
48
6,333
48
6,047
Information Technology Branch
 
 
 
 
 
 
 
Business Intelligence/Decision Support
2,967
10,802
3
3,000
3
887
 
Security Modernization Program
4,625
12,154
16
6,146
16
5,776
 
Data Centre Recoverability
3,689
44,626
11
5,300
11
3,132
 
Service Availability
3,065
38,083
0
0
0
0
 
Data Center Facilities
2,260
4,193
3
2,431
3
2,424
 
Corporate Administrative Systems Sustainability
460
460
0
1,502
0
1,411
 
Data Stewardship
592
786
0
350
0
252
 
Managed Distributed Environment
8,675
17,415
16
7,703
16
7,547
 
Network Services Enhancements
3,018
5,218
4
1,881
4
1,864
 
 
Sub-total[Footnote 2]
29,351
133,737
53
28,313
53
23,294
Finance and Administration Branch
 
 
 
 
 
 
 
Financial Information Strategy – Revenue Ledger Strategic Plan (formerly FIS Development Phase 2)
415
21,502
2
200
2
89
 
Enhanced Travel Management Solution
547
547
0
40
0
40
 
 
Sub-total[Footnote 2]
962
22,049
2
240
2
129
Human Resources Branch
 
 
 
 
 
 
 
Agency Classification Standard
3,392
6,470
50
5,300
50
2,742
 
Compensation Service Delivery Renewal
10,400
53,177
43
3,000
43
3,000
 
 
Sub-total[Footnote 2]
13,792
59,647
93
8,300
93
5,742
Total
131,103
468,798
1,024
130,270
861
107,665

[Footnote 1] Prior Years’ Expenditures to March 31, 2007 have been restated to more accurately reflect the total spending attributable to these initiatives.
[Footnote 2] Any discrepancies in the sum of Sub-total amounts can be attributed to rounding.


Table 7 Details on Transfer Payment Programs (TPPs)

Three Transfer Payment Programs with payments in excess of $5M were administered by the Agency in 2007-2008:

  • Children’s Special Allowance Payments (CSA) (Statutory)
  • Energy Cost Assistance Measures Expenses (Statutory)
  • Transfers to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)

Table 7.1 Children’s Special Allowance Payments (CSA) (Statutory)


Implementation Date: Aug. 28, 1995[Footnote 1] 
End Date: Ongoing
Total Expenditures: $1,529,508,000 to date including 2007-2008
Description of Transfer Payment Program:
Tax-free monthly payments made to agencies and foster parents who are licensed by provincial or federal governments to provide for the care and education of children under the age of 18 who physically reside in Canada and who are not in the care of their parents. CSA payments are equivalent to Canada Child Tax Benefit payments. CSA payments are governed by the Children’s Special Allowances Act which provides that this allowance be paid out of the Consolidated Revenue Fund.
Objective(s), expected result(s) and outcomes:
The Canada Revenue Agency’s second strategic outcome states that “eligible families and individuals receive timely and correct benefit payments”. In this context, the specific objective of the CSA is to ensure that children in care receive their rightful share of entitlements. According to the CSA Act, the CSA payments “shall be applied exclusively toward the care, maintenance, education, training or advancement of the child in respect of whom it is paid.”
Achieved results or progress made:
Monthly payments were made to 293 agencies and foster parents on behalf of 56,255 children. Payments were issued on schedule, no delays were reported.
 
Actual Spending 2005-2006
Actual Spending 2006-2007
Planned Spending 2007-2008
Total Authorities 2007-2008
Actual Spending 2007-2008
Variance(s) Planned/Actual
Program Activity
(in thousands of dollars)
Benefit Programs
 
 
 
 
 
 
Total Grants*
169,611
197,768
205,000
208,163
208,163
(3,163)
Total Contributions
Total Other Types of Transfer Payments
Total Program Activity
169,611
197,768
205,000
208,163
208,163
(3,163)
Total
169,611
197,768
205,000
208,163
208,163
(3,163)
Comment(s) on variance(s): N/A
Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A

[Footnote 1] Responsibility for CSA Statutory Vote payment was transferred effective August 28, 1995 from Human Resources and Social Development Canada (P.C. Order 1995-342)
* A grant is an unconditional transfer payment where the government chooses to further policy or program delivery by issuing payments to individuals or organizations. Eligibility criteria and applications received in advance of payment provide sufficient assurance that the objectives of payment will be met, therefore specific conditional agreements with the recipient are not required. The government must list a grant in the Estimates but may withhold the grant(s) if eligibility criteria are not met.

Table 7.2 Energy Cost Assistance Measures Expenses (Statutory)


Implementation Date: Fall 2005
End Date: December 31, 2008
Total Expenditures: $362,719,000 to date
Description of Transfer Payment Program:
The Energy Cost Benefit (ECB) Program is a one-time payment issued to low-income families with children and to seniors. Families entitled to receive the National Child Benefit (NCB) supplement will receive $250 and seniors entitled to receive the Guaranteed Income Supplement (GIS) will receive $125 or $250 for senior couples. It is estimated that 3.1 million payments will be effected under the ECB consisting of 1.5 million payments by the Canada Revenue Agency (CRA) to families receiving the NCB and 1.6 million payments by Human Resources and Social Development Canada to seniors receiving the GIS.
Objective(s), expected result(s) and outcomes:
The CRA’s second strategic outcome states that “eligible families and individuals receive timely and correct benefit payments”. In this context, the specific objective of the ECB is to ensure that eligible recipients receive their rightful share of entitlements.
Achieved results or progress made:
ECB payments administered by the CRA were issued by cheque starting on January 12, 2006, or will be issued after the assessment of the prospective recipients 2004 tax returns, whichever is the latest.
 
Actual Spending 2005-2006
Actual Spending 2006-2007
Planned Spending 2007-2008
Total Authorities 2007-2008
Actual Spending 2007-2008
Variance(s) Planned/Actual
Program Activity
(in thousands of dollars)
Benefit Programs
 
 
 
 
 
 
Total Grants
Total Contributions
Total Other Types of Transfer Payments*
357,654
4,073
992
992
(992)
Total Program Activity
357,654
4,073
992
992
(992)
Total
357,654
4,073
992
992
(992)
Comment(s) on variance(s): N/A
Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A

* Other Transfer Payment is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.

Table 7.3 Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)


Implementation Date: October 12, 2006
End Date: October 12, 2013 with an option for an additional 2 years
Total Expenditures: $603,601,579 to date
Description of Transfer Payment Program:
The export charge, to be levied by Canada on exports of softwood lumber products to the United States, will be collected and administered by the Canada Revenue Agency (CRA) with support from the Department of Foreign Affairs and International Trade (DFAIT) on behalf of the provinces. Under the Softwood Lumber Products Export Charge Act, 2006 (Act), the CRA is responsible for making disbursements to the provinces of a portion of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006. These payments will be reduced by several factors: refunds paid to the industry, costs for the administration and implementation of the Agreement and the Act as well as the costs incurred for certain litigation resulting from the Agreement or Act. The Act applies to the following regions: BC Interior, BC Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.
Objective(s), expected result(s) and outcomes:
Softwood lumber is a significant economic generator in all provinces. The Canada – US Softwood Lumber Agreement, supported by the majority of industry members and the major lumber producing provinces, provides for long-term and predictable market access to the United States, which is of significant benefit to the Canadian industry. The CRA’s first strategic outcome is that “Taxpayers meet their obligations and Canada’s revenue base is protected”. In this context, one of the CRA’s goals in administering the Act is to ensure that softwood lumber exporters in regions covered by the Act comply with their registration, filing, reporting, and remittance obligations. The CRA’s ability to maintain continued compliance with the Act will demonstrate to U.S. authorities that Canada’s obligations are met and the Agreement will be maintained.
Achieved results or progress made:
The first payment covering revenues collected, minus costs for the period between the entry into force on October 12, 2006 and September 30, 2007, was made to the provinces on January 11, 2008. A second payment was made on March 31, 2008 covering the calendar quarter from October 1, 2007 to December 31, 2007. Payments will continue on a quarterly basis until the termination of the Agreement, unless lumber market prices increase to the point where no export charge is applicable for that period.
 
Actual Spending 2005-2006
Actual Spending 2006-2007
Planned Spending 2007-2008
Total Authorities 2007-2008
Actual Spending 2007-2008
Variance(s) Planned/Actual
Program Activity
(in thousands of dollars)
Taxpayer and Business Assistance
Total Grants
Total Contributions
Total Other Types of Transfer Payments*
603,602
603,602
(603,602)
Total Program Activity
603,602
603,602
(603,602)
Total
603,602
603,602
(603,602)
Comment(s) on variance(s): N/A
Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A

* Other Transfer Payment is a transfer payment based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.


Canada Revenue Agency Sustainable Development Strategy Performance, 2007-2008

The commitments in the Canada Revenue Agency's (CRA) Sustainable Development (SD) Strategy for 2007-2010 are implemented through specific activities. The following tables provides a brief summary of the progress made against those activities that were scheduled for completion during the 2007-2008 fiscal year.[Footnote 1]

CRA SD Strategy Goal 1: Reduce the effects of our operations on land, air, and water.
 
Activities scheduled for completion in 2007-2008 that contributed to the Federal SD Goal(s) and/or Green Government Operations (GGO) Government-wide Target(s)[Footnote 2] below are noted explicitly in the “Department's Expected Results” column.
  • Federal Goal 3: Reduce greenhouse gas emissions.
    • GGO Target: Reduce by 15% from 2002-2003 levels, GHG emissions per vehicle kilometre from the departmental fleet by 2010.
  • Federal Goal 6: Strengthen federal governance and decision-making to support SD/GGO Target: Set a minimum of three procurement targets over three years.
[Footnote 1] Spending and FTE figures for sub-activities may not add up to this total due to rounding.

Department's Expected Results for 2007-2008
Supporting Performance Indicator(s)
Achieved SDS Departmental Results for 2007-2008
Activity 1.1.1.1: Develop a methodology for estimating Greenhouse Gas (GHG) emissions from waste management programs at priority facilities.
GHG methodology (output)
The GHG methodology was developed. It was applied to the 2006-2007 solid waste audit of 29 priority facilities. The results showed that by reducing, recycling and reusing about 2,700 tonnes of solid waste, the 29 priority facilities avoided generating more than 2,000 tonnes of CO2 equivalents per year.
We will assess the applicability of the GHG methodology to future solid waste audit results.
Status: In progress (77% complete)
Activity 1.1.2.1: Include SD clauses and environmental specifications in all new strategic sourcing contracts.
[Federal Goal 6/GGO Target: Set a minimum of three procurement targets over three years.]
Percentage of strategic sourcing contracts that include environmental specifications.
All (100% or 2 of 2) strategic sourcing contracts issued in 2007-2008 contained environmental specifications/criteria.
Percentage of green products purchased was 11.4% of total product spending, exceeding our target of 10% for 2007-2008.
Status: Complete
Activity 1.1.2.2: Develop a management plan to expand the scope of green procurement to include IT hardware and software.
Expanded scope of Environmental Management Program for Green Procurement. (output)
We drafted a management plan to green the procurement of Information Technology (IT) equipment. Implementation will begin in 2008-2009. We also expanded the scope of the Environmental Management Program for Green Procurement to include IT commodities.
Status: In progress (88% complete)
Activity 1.1.3.1: Expand the paper baseline to include the three major sources of the CRA's paper consumption: 1) multi-purpose office paper; 2) paper used in CRA printing systems (e.g., ELCS); and 3) paper printed in external printing shops.
New paper baseline.
We expanded the paper baseline in 2007-2008 to include paper used in CRA printing systems and external printing shops.
The results for 2007-2008 show that CRA bought the equivalent of 1.2 billion sheets of paper used in envelopes, publications, and forms.
Status: Complete
Activity 1.1.4.1: Establish an emissions (GHG) baseline for business travel to include local and long-distance travel and videoconferencing.
[Federal Goal 3: Reduce greenhouse gas emissions.]
Baseline for business travel. (output)
We will establish the business travel baseline in 2008-2009 when analysis of the travel data is complete.
Status: In progress (35% complete)
Activity 1.1.5.1: All vehicles purchased/leased by the CRA are either hybrid or alternative fuel capable, where operationally feasible.
[Federal Goal 3/GGO Target: Reduce by 15% from 2002-2003 levels, GHG emissions per vehicle kilometre from the departmental fleet by 2010.]
Number and percentage increase in hybrid and alternative fuel vehicles.
The number of hybrids and ATF vehicles owned/ leased by the CRA in 2007-2008 increased by 2 vehicles. The percentage of hybrids and ATF vehicles in CRA fleet increased by 1% (vis--vis 2006-2007) to 39%.
Status: Complete
Activity 1.1.5.2: All gasoline purchased for CRA road vehicles will be ethanol blended, where available.
[Federal Goal 3/GGO Target: Reduce by 15% from 2002-2003 levels, GHG emissions per vehicle kilometre from the departmental fleet by 2010.]
Percentage of gasoline purchased for CRA vehicles that is ethanol blended.
Total gasoline purchased by CRA in 2007-2008 was 135,436 litres. Total Ethanol blend was 25,107 litres. Percentage of gasoline that is Ethanol blended was 18.5% (up from 7.2% in 2006-2007).
Status: Complete
Activity 1.1.5.3: Develop and distribute communications materials to CRA fleet drivers on ethanol blended fuels and retailers.
Number of CRA fleet drivers who received communications material on ethanol fuels.
We developed the EMP for energy. Implementation will take place in 2008-2009, and results will be available after the fiscal year end March 31, 2009
Status: Complete
Activity 1.1.6.1: Develop an Environmental Management Program (EMP) for Energy.
Percentage of targets completed in environmental management program for energy.
Results will be available after fiscal year end March 31, 2009.
Status: Complete
Activity 1.2.1.1: Complete an assessment of IT hardware and software disposal practices across the CRA and use results to expand the scope of the environmental management program (EMP) for hazardous materials.
Assessment document, and new IT hardware/ software disposal activities in the EMP for hazardous materials. (output)
Competing priorities did not allow a thorough assessment. Work will continue in 2008-2009.
Status: In progress (10% complete)

[Footnote 1] A complete annual report on SD progress for 2007-2008 is available at: http://www.cra-arc.gc.ca/gncy/sstnbl/prfrmnc/menu-eng.html
[Footnote 2] Spending and FTE figures for sub-activities may not add up to this total due to rounding.

CRA SD Strategy Goal 2: Our programs demonstrate sustainable service delivery.
 
Activities scheduled for completion in 2007-2008 that contributed to the Federal SD Goal(s) and/or Green Government Operations (GGO) Government-wide Target(s) below are noted explicitly in the “Department's Expected Results” column.
  • Federal Goal 4: Sustainable Communities – Communities enjoy a prosperous economy, a vibrant and equitable society, and a healthy environment for current and future generations.

Department's Expected Results for 2007-2008
Supporting Performance Indicator(s)
Achieved SDS Departmental Results for 2007-2008
Activity 2.1.1.1: Research and develop an historical timeline of CRA tax filing processes, focusing on the shift from paper filing to E-filing, and the associated paper burden.
Timeline report with paper usage (output).
The timeline report was developed. We completed the report that assessed paper savings resulting from the electronic services provided by the T1 tax program between 1990 and 2007. The finding showed that of the 402 million tax returns filed by taxpayers within that period, a total of 107 million (27%) returns were processed electronically through EFILE and NETFILE. This resulted in savings of 4.3 billion sheets of paper from the reduction in the mail out of T1 returns and tax packages. This is equivalent to approximately 500,000 trees, and avoided the creation of about 54,000 tonnes of greenhouse gas emissions.
Status: Complete
Activity 2.2.1.1: Integrate sustainability criteria into new key federal/provincial partnerships, where appropriate.
Percentage of partnership negotiations/discussions that included considerations of sustainability criteria; number of commitments completed in the action plan for integrating SD into partnerships.
To assist the application of the criteria, we prepared a guide for applying the SD Criteria that was posted on the SD Website. The link to the Website was also included in the guide documents.
Data on the use of the criteria will become available when the guide documents are finalized and are in use.
Status: In progress (40% complete)
Activity 2.2.1.2: Promote the Community Volunteer Income Tax Program (CVITP) to ensure that eligible Canadians are aware of the assistance that can be obtained through the program; and provide program volunteers and community associations with the necessary software/computers to assist individuals to file their tax returns electronically.
Number of volunteers trained and number of community associations carrying out the CVITP in partnership with CRA; number of software/computers donated to the CVITP.
In order to carry out the CVITP in 2007-2008, the CRA trained 15, 041 volunteers and partnered with 2,096 community associations. We also donated 10,520 tax software programs. No computers were donated to the program during this period.
Status: Complete
Activity 2.2.1.3: Contribute to economic development in Canada and abroad by holding a leadership position within organizations, such as the Organization for Economic Co-operation and Development (OECD); and sharing information with partners on better tax administration, encouraging better economic practices, working with partners to develop internationally accepted tax rules, and managing and coordinating technical assistance projects in different countries.
[Federal Goal 4: Sustainable Communities – Communities enjoy a prosperous economy, a vibrant and equitable society, and a healthy environment for current and future generations.]
Membership and/or leadership position in international committees; shared information, best practices, and technical assistance with partners. (output)
The CRA continued to manage multilateral and bilateral relations with international organizations, and provide technical assistance on tax administration.
Status: Complete
Activity 2.3.1.1: Integrate principles of sustainable development, such as innovation and efficiency, into the CRA's marketing and/or branding strategies, and advertising campaigns.
Type of SD concepts included in marketing and branding products.
The CRA developed a branding strategy to encourage and equip employees to deliver clear and consistent messaging to both internal and external audiences when conducting CRA business.
As an example of SD messaging in CRA brand, the Agency's advertising radio campaign for the 2008 tax filing season advocated electronic tax filing as a way of lessening paper burden. The CRA also promoted the Agency's commitment to SD in a new youth recruitment video.
Status: In progress (65% complete)
Activity 2.3.1.2: Explore the use of an ‘SD watermark' or SD statement on client and taxpayer correspondence and the CRA's external Web site.
Result of recommendations report for the use of SD watermark and next steps.
Resulting from the consultations, the Minister's Office and the Commissioner's Office formally adopted the practice of duplex printing all Executive Correspondence letters destined for external or internal distribution. And specifically, those correspondences that are managed by the Executive Correspondence and Language Services (ECLS) Division. We also updated the CRA writing, and related guidelines to reflect this change, as well as, promoted CRA's Reduction in Internal Paper Consumption Directive.
Status: Complete

CRA SD Strategy Goal 3: All employees apply sustainable development in their jobs.
 
Activities scheduled for completion in 2007-2008 that contributed to the Federal SD Goal(s) and/or Green Government Operations (GGO) Government-wide Target(s) below are noted explicitly in the “Department's Expected Results” column.
  • Federal Goal 3: Reduce greenhouse gas emissions.

Department's Expected Results for 2007-2008
Supporting Performance Indicator(s)
Achieved SDS Departmental Results for 2007-2008
Activity 3.1.1.1: Include meaningful and measurable SD expectations in the guidelines for preparing performance agreements for Executive Cadre and Management/gestion (MG) management levels.
SD responsibilities in guideline document. (output)
For 2007-2008, a total of 89% of ECs included SD in their performance agreement. This compares to 68% in 2006-2007.
We updated and included SD clauses in the 2008-2009 guide for preparing EC performance agreements. We also drafted SD clauses for inclusion in the guide for preparing MG performance expectations. However, we were unable to finalize the MG clauses due to extended consultations with stakeholders. This will be completed in 2008-2009.
Status: In progress (95% complete)
Activity 3.1.1.2: Continue to develop and deliver job-specific SD training for MG managers.
Number of MG Learning Program sessions with SD content delivered and number of participants.
A total of 360 MGs attended 18 SD sessions under the MGLP for 2007-2008.
Status: Complete
Activity 3.1.1.3: Explore opportunities to deliver SD messages and communications materials to ECs, and to integrate principles of SD into new management development learning programs/resources. (e.g., EXDP).
Number of EC managers who received training or communications materials on SD.
Data on the number of EC managers who attended the sessions since the provision of SD information will be available in 2008-2009.
Status: Complete
Activity 3.2.1.1: Innovate in the delivery of general SD awareness messages to employees through national campaigns, events, and local initiatives, such as Environment Week.
Results of and participation in national and local SD awareness campaigns and events.
The results from the 2007 SD employee awareness survey showed that participation rates for our three national events were: Earth Day – 36%, Environment Week – 45%, and Waste Reduction Week – 54%.
Status: Complete
Activity 3.2.1.2: Implement the SD Innovation Fund (SDIF) nationally to employees.
Number of Innovation Fund proposals received, accepted and results of funded projects.
For the first launch in 2007-2008, we received 35 submissions from which 5 projects were selected and awarded a total of $50,000. In the second launch of the SDIF, we received 32 proposals from employees. A total of $37,000 was awarded to five projects for implementation in 2008-2009.
Status: Complete
Activity 3.2.1.3: Strengthen employee commitment to SD in workplace by providing employees and their managers with the necessary tools and examples to include SD commitments in employee performance agreements.
Web page and guidance material on including SD in employee performance agreements. (output)
We developed tools to help SD Coordinators promote employee SD clauses, and to enable managers and employees draft SD clauses that are appropriate to their job function. At the end of the period, stakeholder consultations were ongoing.
Status: In progress (40% complete)
Activity 3.2.1.4: Develop and launch a Recognition Toolkit for recognition coordinators to enable them to recognize employees in the branches and regions for their contributions to SD in the workplace, such as innovation in business practices leading to efficient internal operations and service delivery.
Number of employees recognized for their contributions to SD in the workplace.
During the year we finalized the SD Recognition Toolkit that was drafted in 2006-2007. The purpose of the toolkit is to enable the SD Network to integrate SD recognition in the formal recognition program of the CRA.
Through future reports from the Agency's internal SD Network, we will be able to report ad hoc results on the number of employees recognized for SD contribution.
Status: Complete
Activity 3.2.2.1: Establish a baseline for employee commuting, such as emissions (GHG) and employee commuting behaviour /mode of travel.
[Federal Goal 3: Reduce greenhouse gas emissions.]
Baseline survey and report. (output)
The results from our survey showed that CRA employees made over 20 million commuting trips; traveled over 360 million kilometers when commuting to and from work; and produced over 64,000 tonnes of greenhouse gases (GHGs) and 2,800 tonnes of air pollution while commuting. The results also showed that 47% of employees drove alone in their vehicles, 25% took public transit, 20% car pooled, 6% used active transportation (e.g. bike, walk, and inline skate) and 2% teleworked. We will use this information to implement effective sustainable commuting initiatives, and measure changes over time.
Status: Complete

CRA SD Strategy Goal 4: Use modern systems that support and maintain sustainable development.
 
Activities scheduled for completion in 2007-2008 that contributed to the Federal SD Goal(s) and/or Green Government Operations (GGO) Government-wide Target(s) below are noted explicitly in the “Department's Expected Results” column.
  • Federal Goal 6: Strengthen federal governance and decision-making to support sustainable development.

Department's Expected Results for 2007-2008
Supporting Performance Indicator(s)
Achieved SDS Departmental Results for 2007-2008
Activity 4.1.1.1: Continue to plan, implement, and report performance of the CRA Environmental Management System (EMS).
Timely SD and EMS reports that meet reporting timelines of the CRA and the Commissioner of the Environment and Sustainable Development (CESD).
All EMS and reports were delivered on time to the national committee, and senior management. The CESD forwarded one environmental petition to the CRA. The Agency acknowledged the petition and provided a response within the time frame prescribed by the Auditor General Act (1995).
Status: Complete
Activity 4.1.1.2: Renew the three-year commitment from SD Champions (Assistant Commissioner-level) and the Terms of Reference for SD Steering Committee.
SD Steering Committee quarterly meetings (indicator); SD Champions and committee terms of reference. (output)
Three meetings of the committee were held during 2007-2008. The revised terms of reference was approved by the group.
Status: Complete
Activity 4.1.1.3: Improve and formalize (where needed) the SD Network infrastructure in all branches and regions.
Type of improvements to the SD Network.
We developed an SD Committee toolkit that will be released to the SD Network in 2008-2009. A survey of SD Network was conducted to determine how to improve the delivery of the SD program. Job levels for regional SD Coordinators were increased, while we formalized job descriptions for branch SD Coordinators.
Status: In progress (80% complete)
Activity 4.1.1.4: Improve SD performance reporting by aligning the data management and statistical analysis systems for the national, branch and regional SD action plans, and the environmental management programs of the EMS.
Improved system for data management and statistical analysis of SD Strategy and EMS.
The systems documentation was finalized, and project is in the initial phase of development.
Status: In progress (55% complete)
Activity 4.2.1.1: Continue to integrate sustainability criteria into key programs and policies of the CRA.
[Federal Goal 6: Strengthen federal governance and decision-making to support sustainable development.]
Number and type programs, policies, and plans that were assessed using sustainability criteria.
We applied the SD Criteria to the E-resourcing project. The goal of the project is to leverage technology to reduce the average time required to hire employees at the Agency.
Status: In progress (80% complete)
Activity 4.2.1.2: Develop an SD Report Card by establishing economic, social and environmental indicators spanning all business lines.
[Federal Goal 6: Strengthen federal governance and decision-making to support sustainable development.]
Number and type of social/economic/environmental indicators developed.
To advance the preparation of an SD report card for the CRA, we completed a research paper on corporate social responsibility (CSR)[Footnote 3] reporting in the private, public and quasi-public sectors. It included a scan of the CRA to compile a set of potential SD indicators for the Agency. Competing priorities slowed progress on this activity. However, this report contains elements of CSR reporting that will be strengthened each year.
Status: In progress (30% complete)

[Footnote 3] CSR refers to the integration of environmental, social, and economic factors to traditional financial factors in the decision-making process.



Response to Parliamentary Committees and External Audits

Response to Parliamentary Committees
 
1. Government Responses (GR) are requested by Parliamentary Committees under House of Commons Standing Order 109 or under Rules of the Senate 131(2). Such requests are included in the reports tabled by the respective Parliamentary Committee.
 
In fiscal year 2007-2008, the Minister of National Revenue tabled the following comprehensive GR to a report from a Parliamentary Committee, on behalf of the Government:
Report 9 – Parliamentary Review of the Canada Customs and Revenue Agency Act: A Value Proposition or a Failed Experiment? (Adopted by the Standing Committee on Finance on December 12, 2006; Presented to the House on December 13, 2006)
 
 
Government Response: Ninth Report of the Standing Committee on Finance, “Parliamentary Review of the Canada Customs and Revenue Agency Act: A Value Proposition or a Failed Experiment” (Presented to the House on April 4, 2007)
 
 
(NB: As the committee's report was tabled during fiscal year 2006-2007, this information was previously included in the 2006-2007 Canada Revenue Agency Annual Report to Parliament.)
 
2. It is important to note, however, that in fiscal year 2007-2008, the House of Commons' Standing Committee on Public Accounts (referred to in Parliament as “PACP”) undertook two separate initiatives related to the practice of seeking “follow-up” information (referred to herein as ‘status reports') further to GRs previously tabled in Parliament:
  • a study to follow-up on past PACP Recommendations; and
  • the Committee's Sixth Report entitled “Departmental Answers to Questions About Government Responses (39th Parliament)” (tabled February 25th, 2008).
Within this framework, on an exceptional basis, the PACP Chair twice contacted the CRA via written correspondence in order to obtain current status reports to GRs previously tabled with PACP. These status reports are not GRs per se, but as they stem from previous GRs they have been included below.
 
(NB: The Government's position toward these exceptional requests was later articulated in a GR tabled by the President of the Treasury Board. Please see item 3. for further clarification.)
  • Letter dated August 20, 2007, from the Chair of the PACP to the Commissioner of the CRA, requesting a status report on the progress further to its GR to the Committee's Seventh Report (“Canada Revenue Agency – Collection of Tax Debt”).
    • Though the original request was terminated with the prorogation of the 39th Parliament, 1st Session, on September 14, 2007, on the resumption of Parliamentary business, the Committee renewed its interest/request on January 28, 2008.
    • The CRA provided its status report on February 22, 2008.
  • Letter dated March 13, 2008, from the Chair of the PACP to the Minister of National Revenue, requesting a status report further to the GR concerning recommendations in the Twenty-third Report of the Standing Committee on Public Accounts – Chapter 7 of the Auditor General's December 2001 Report (Canada Customs and Revenue Agency – International Tax Administration: Non-Residents Subject to Canadian Income Tax). In this letter by the Committee Chair to the CRA, reference is also made to the Auditor General's February 2007 Status Report.
    • The CRA provided the committee with the requested status report on May 30, 2008.
3. Pursuant to Standing Order 109, the President of the Treasury Board tabled the GR to the Sixth Report (in July 2008), in which reference is made to the above-noted practice of the Committee Chair contacting Deputy Heads directly for status reports relating to GR. The Government noted that:
 
“…Government Responses are tabled in Parliament by the responsible Minister or Ministers and represent the collective position taken by the Government as a whole and as such are approved by Cabinet through its collective decision-making process. While public servants are often able to assist the Committee's evaluation of a Government Response by providing relevant information of a technical or factual nature, the Government believes it would not be appropriate to ask these officials to address perceived inadequacies with the positions taken in the Response. Rather, such requests are properly addressed to Ministers. The Government very much appreciates the recent correspondence from the Chair of the Committee indicating that future “follow-up” requests from the Committee will be directed to Ministers, and thanks the Committee for addressing its concerns on this point.”
 
 
4. In 2007-2008, various Parliamentary Committees did table reports wherein the CRA is mentioned. These include:
 
The Standing Senate Committee on Social Affairs, Science and Technology
 
Final Report on: The Enquiry on the Funding for the Treatment of Autism (March 29, 2007)
Recommendation G: “The Department of Finance and the Revenue Canada Agency study the implications of income splitting for ASD [Autism Spectrum Disorders] families and issue a report to the Minister of Finance by June 2008.”
 
 
The Standing Committee on Public Accounts (PACP)
 
Sixth Report (Departmental Answers to Questions About Government Responses) – Tabled February 25, 2008
 
Recommendations: This report reviewed the performance of certain government departments, including the CRA, in fulfilling recommendations made by the Standing Committee on Public Accounts over the course of the 37th and 38th Parliaments. There are four recommendations that relate to the CRA. For full recommendations please see link below.
 
 
Government Response (presented July 16, 2008 by the President of the Treasury Board)
 
 
Eleventh Report (The Public Accounts of Canada 2007) – Tabled March 5, 2008
 
Recommendation 2: “The Canada Revenue Agency modify its tax revenue estimation methodology by 30 September 2008. If this cannot be done by this date, the Canada Revenue Agency should explain to the Public Accounts Committee the reasons for the inability to meet this deadline and provide the Committee with a date by which this modification will be done.”
 
 
Government Response (presented July 16, 2008 by the President of the Treasury Board)
 
Response to the Auditor General
 
Canada Revenue Agency – Technical Training and Learning
 
 
Federal Loans and Grants for Post-Secondary Education—Human Resources and Social Development Canada and Canada Millennium Scholarship Foundation
 



Internal Audits and Evaluations

Internal Audits


Name of Internal Audit
Audit Type
Status
Completion Date
T2 Transaction Flow-Through
Finance
Completed
Feb. 2008
2006-2007 Fiscal Year End
Finance
Completed
Feb. 2008
T3 Transaction Flow-Through
Finance
Completed
Feb. 2008
Local Solutions
IT
Completed
June 2007
Business Intelligence Decision Support
IT
Completed
Jan. 2008
Non-Filer/Non-Registrant Program
Program
Completed
May 2007
Excise Duty Program
Program
Completed
June 2007
GST Credit Returns Prepayment Follow-up
Program
Completed
Jan. 2008
MOURCMP
Program
Completed
Feb. 2008
MOUCSIS
Program
Completed
Feb. 2008
Follow-up of 2004-2005 Audits
Follow-up
Completed
Jan. 2008

Evaluations


Name of Evaluation
Program Activity
Evaluation Type
Status
Completion Date
Headquarters-Region Managers Exchange Program
Internal Services
Formative
Complete
Headquarters-Region Managers Exchange Program
GST Registration
Accounts Receivable and Returns Compliance
Summative
Work in progress
GST Registration
GST Delinquent Filing and Remitting
Accounts Receivable and Returns Compliance
Summative
Work in progress
GST Delinquent Filing and Remitting
Charities Partnership & Outreach Program
Taxpayer and Business Assistance
Formative
Work in progress
Charities Partnership & Outreach Program
Electronic Link to Evaluation Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html




Travel Policies

Comparison to the Treasury Board of Canada Secretariat Special Travel Authorities

Travel Policy of the Canada Revenue Agency (Module 6)
 
Authority: Canada Revenue Agency Act (1999, c. 17) 30. (1)
 
Coverage: Applies to all employees and other persons travelling on Canada Revenue Agency (CRA) business, including training. It does not apply to those persons whose travel is governed by other authorities.
 
Principal difference(s) in policy provisions: None
 
Principal financial implications of the difference(s): None

Comparison to the Treasury Board of Canada Secretariat Travel Directive, Rates and Allowances


Travel Policy of the Canada Revenue Agency
Authority: Canada Revenue Agency Act ( 1999, c. 17 ) 30. (1)
Coverage: Applies to all employees and other persons travelling on Canada Revenue Agency (CRA) business, including training. It does not apply to those persons whose travel is governed by other authorities.
Principal difference(s) in policy provisions:
Policy provision
TBS Travel Directive
CRA Travel Policy
Meal and incidental allowances
Incidental expense allowance is $17.30 per day
Incidental expense allowance is $17.50 per day
Reduced to 75% at day 31 when occupying corporate, apartment hotel, or private accommodation
Reduced to 75% as of day 61 and to 50% as of day 121 in travel status (if period known at the outset, reduced rate to be applied from day 1)
Reimbursement of actual cost of a meal (up to the applicable meal allowance) within the headquarters area
When reimbursement of meal expenses is clearly reasonable and justifiable as a direct result of an employee's duties
At the manager's discretion, in situations specified in the Policy, and in certain exceptional circumstances
Reimbursement of Interac fees on personal access cards
No provision
For withdrawals of cash as reasonably required on the trip
Principal financial implications of the difference(s): No implication