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Table 1 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 as described earlier in the Audited Financial Statements – Administered Activities. Similar to other government departments and agencies, the CRA also collects non-tax revenue that includes interest, penalties and other charges applied under the Customs, Excise/GST and Taxation laws as well as revenues from the refund of previous years’ expenditures and from the provision of goods and non-tax services. As detailed below, non-tax revenues are further divided between respendable and non-respendable. Respendable non-tax revenues are received by the CRA for services provided to individuals or organisations that have not been funded by Parliament, e.g., costs recovered under Tax Collection Agreements with the provinces. Non-respendable non-tax revenues are those received by the CRA for which the Agency does not have the authority to re-spend, e.g., recovery of employee benefits.

Table 1.1 Respendable Non-Tax Revenue


(in thousands of dollars)
 
 
2008-2009
Program Activity
Actual 2006-2007
Actual 2007-2008
Planned Revenues
Total Authorities
Actual
Taxpayer and Business Assistance
37,563
64,905
64,008
76,851
76,851
Assessment of Returns and Payment Processing
83,948
97,812
92,061
108,138
108,138
Accounts Receivable and Returns Compliance
164,470
153,376
155,798
177,306
177,306
Reporting Compliance
50,902
83,285
86,087
85,791
85,791
Appeals
16,274
20,419
22,186
22,966
22,966
Benefit Programs
11,421
14,663
12,525
20,249
20,249
Total
364,578
434,460
432,665
491,301
491,301
Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
 
 
 
 
 
 
Refund of Previous Year’s Expenditures
410
508
410
3,219
3,219
 
Ruling Fees[Footnote 1] 
2,074
2,117
2,000
1,990
1,990
 
Advance Pricing Agreement
477
528
750
745
745
 
Other Services of a Regulatory Nature
46
27
445
23
23
 
Administration of Provincial Programs[Footnote 2] 
34,444
30,472
30,042
62,816
62,816
 
Other Services of a Non-Regulatory Nature
458
434
388
354
354
 
Sales of Goods and Information Products
110
120
130
120
120
 
Other Fees & Charges
46
49
40
189
189
 
Services to Other Government Departments (OGD)[Footnote 3] 
101,456
142,069
131,465
159,193
159,193
 
 
Sub-total
139,521
176,324
165,670
228,649
228,649
Less: Amounts Recovered on behalf of OGDs[Footnote 4] 
5,075
4,561
4,407
9,064
9,064
Total Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
134,446
171,763
161,263
219,585
219,585
Proceeds from the Disposal of Surplus Crown Assets
210
126
785
785
Revenues Credited to Vote 1
 
 
 
 
 
 
Canada Pension Plan (CPP) administration work
105,575
122,227
126,089
127,512
127,512
 
Employment Insurance (EI) administration work
124,347
140,344
145,313
143,419
143,419
Total Revenues Credited to Vote 1
229,922
262,571
271,402
270,931
270,931
Total Respendable Non-Tax Revenue
364,578
434,460
432,665
491,301
491,301
 

[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) ($23.6M) and other provincial cost recovery initiatives e.g., CTAO ($22.0M), provincial benefit programs ($16.2M), and refund setoffs ($1.0M).
[Footnote 3] Comprised mainly of information technology services provided to the Canada Border Services Agency (CBSA) ($148.0M).
[Footnote 4] Comprised mainly of amounts recovered on behalf of Public Works and Government Services Canada (PWGSC) and Treasury Board of Canada Secretariat (e.g., contributions to employee benefit plans).

Table 1.2 Non-Respendable Non-Tax Revenue1


(in thousands of dollars)
 
 
2008-2009
Program Activity
Actual 2006-2007
Actual 2007-2008
Planned Revenues
Actual
Taxpayer and Business Assistance
5,496
7,443
7,987
9,230
Assessment of Returns and Payment Processing
14,577
10,018
11,197
12,087
Accounts Receivable and Returns Compliance
11,208
17,873
19,277
21,004
Reporting Compliance
12,517
4,483
5,700
3,763
Appeals
2,044
2,839
3,377
3,151
Benefit Programs
4,489
1,358
3,193
1,839
Total
50,331
44,014
50,731
51,074
Details of Non-Respendable Non-Tax Revenue
 
 
 
 
Refunds of previous year’s expenditures
 
 
 
 
 
Adjustments to prior year’s payables
 
 
400
 
Sales of goods and services
 
 
 
 
 
Public building and property rental
 
 
 
 
 
 
Lease and use of public property
118
126
118
92
Other fees and charges
 
 
 
 
 
Recovery of contributions to employee benefit plans
41,617
41,650
41,617
48,565
Miscellaneous
8,596
2,238
8,596
2,417
Total Non-Respendable Non-Tax Revenue
50,331
44,014
50,731
51,074
 

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.