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2008-09
Departmental Performance Report

Canada Revenue Agency

Supplementary Information (Tables)

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.

Table 2 User Fees/External Fees

*Table 2.1 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
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 ( ITRD�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 2008-2009 results: 104 days
(in thousands of dollars)
2008-2009			Planning Years
Forecast Revenue	Actual Revenue	Full Cost	Fiscal Year	Forecast Revenue	Estimated Full Cost
2,000	1,990	4,012	2009-2010	2,000	4,012
			2010-2011	2,000	4,012
			2011-2012	2,000	4,012
B. Other Information: For the past few years, ITRD has been unable to meet its published service standard for advance income tax rulings. Contributing factors were the increased complexity of files, diminished resources, and staff attrition. ITRD has recently compiled a framework to perform a comprehensive study of its performance in this area with a view towards taking the necessary steps in gradually moving back towards its published service standard.

^{[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 2.1 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�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 2008-2009 results: 104 days
Stakeholder Consultation	Client satisfaction questionnaires were sent out to all advance income tax ruling clients for a two-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 has been 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 although the clients would like to receive them faster.
B. Other Information: For the past few years, ITRD has been unable to meet its published service standard for advance income tax rulings. Contributing factors were the increased complexity of files, diminished resources, and staff attrition. ITRD has recently compiled a framework to perform a comprehensive study of its performance in this area with a view towards taking the necessary steps in gradually moving back towards its published service standard.

^{[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 2.2 a) User Fees Act* (UFA) � Taxation Statistical Analyses and Data Processing Fee**
A. User Fee	Taxation Statistical Analyses and Data Processing Fee
Fee Type	Regulatory (R)
Fee Setting Authority	Financial Administration Act 19(b)
Date Last Modified	1992
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 time to provide the requested data is 28 days
(in thousands of dollars)
2008-2009			Planning Years
Forecast Revenue	Actual Revenue	Full Cost	Fiscal Year	Forecast Revenue	Estimated Full Cost
7	23	40	2009-2010	12	17
			2010-2011	7	10
			2011-2012	7	10
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 2.2 b) Policy on Service Standards for External Fees � Taxation Statistical Analyses and Data Processing Fee
A. External Fee	Taxation Statistical Analyses 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 time to provide the requested data was 28 days.
Stakeholder Consultation	Client satisfaction surveys were sent to external clients. The responses received indicated a satisfaction rate of 100%.
B. Other Information: N/A

*Table 2.3 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
Performance Standard^{[Footnote 1]}	Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period. The CRA�s internal processing standard is to complete 90% of filed requests within the legislative deadline.
Performance Results^{[Footnote 1]}	89% of the requests made under the Access to Information Act were processed within the legislative timeframe.
(in thousands of dollars)
2008-2009			Planning Years
Forecast Revenue	Actual Revenue	Full Cost	Fiscal Year	Forecast Revenue	Estimated Full Cost
40	59	5,096	2009-2010	40	5,096
			2010-2011	40	5,096
			2011-2012	40	5,096
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.

Table 2.3 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 to complete 90% of filed request within the legislative deadline.
Performance Results^{[Footnote 1]}	89% 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.

Table 3 Details on Project Spending

(in thousands of dollars)					2008-2009
Initiative Name			2007-2008 Actual	Prior Years� Expenditures to March 31, 2008	Planned Spending	Actual
Assessment and Benefit Services Branch
	GOL � My Business Account^{[Footnote 1]}		3,130	8,104	647	529
	GOL � Third Party Privilege Management		761	5,293	422	320
	Secure Channel - External Credential Management Services		0	0	1,900	1,617
	Individual Identification Renewal		5,806	8,590	6,272	6,359
	GST/HST Redesign^{[Footnote 1]}		21,983	173,514	9,492	8,292
	T3 Redesign		409	759	519	800
		Sub-total	32,091	196,262	19,252	17,917
Taxpayer Services and Debt Management Branch
	Integrated Revenue Collections		21,500	67,551	22,590	21,066
	Payroll Deductions Accounting and Collections Renewal		1,456	4,250	3,795	3,452
		Sub-total	22,956	71,801	26,385	24,518
Compliance Program Branch
	Compliance Systems Redesign^{[Footnote 2]}		14,875	45,429	20,300	18,000
		Sub-total	14,875	45,429	20,300	18,000
Appeals Branch
	Taxpayer Relief Registry Redesign project^{[Footnote 1]}		685	1,135	1,113	1,098
		Sub-total	685	1,135	1,113	1,098
Public Affairs Branch
	Intranet Renewal		3,754	5,195	4,637	4,601
	Publishing Content Management Solution		2,292	5,835	1,633	1,831
		Sub-total	6,047	11,031	6,270	6,432
Information Technology Branch
	Application Sustainability		0	0	2,000	2,000
	Business Intelligence/Decision Support		887	11,689	1,500	1,482
	Security Modernization Program - IDS		5,776	17,930	1,770	1,766
	Data Centre Facilities		2,424	6,617	3,450	962
	Corporate Administrative Systems Sustainability		1,411	1,871	9,999	9,999
	Managed Distributed Environment		7,547	24,962	4,515	4,450
		Sub-total	18,046	63,070	23,234	20,659
Finance and Administration Branch
	Financial Information Strategy � Revenue Ledger Strategic Plan		89	21,502	200	230
		Sub-total	89	21,502	200	230
Human Resources Branch
	Agency Classification Standard^{[Footnote 1]}		2,742	19,093	2,565	2,601
	Compensation Service Delivery Renewal		3,000	56,177	1,400	1,400
		Sub-total	5,742	75,270	3,965	4,001
Total			100,529	485,499	100,719	92,855

^{[Footnote 1]} Prior Years� Expenditures have been restated to more accurately reflect the total spending attributable to these initiatives.

^{[Footnote 2]} Prior Years� Expenditures of Compliance Systems Redesign include Enterprise Work Management (EWM) costs.

Table 5 Details on Transfer Payment Programs (TPPs)

Two transfer payment programs with payments in excess of $5M were administered by the Agency in 2008-2009:

Children�s Special Allowance Payments (CSA) (Statutory); and
Transfers to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)

Table 5.1 Children�s Special Allowance Payments (CSA) (Statutory)
Start Date: Aug. 28, 1995^{[Footnote 1]}
End Date: Ongoing
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.
Strategic Outcomes: Eligible families and individuals receive timely and correct benefit payments
Results Achieved: 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.
Program Activity: Benefit Programs
(in thousands of dollars)
	2006-2007	2007-2008	2008-2009^{[Footnote 2]}
	Actual Spending	Actual Spending	Planned Spending	Total Authorities	Actual Spending	Variance(s) Planned/Actual
Total Grants*	197,768	208,163	219,000			219,000
Total Contributions	-	-	-	-	-	-
Total Other Types of Transfer Payments**	-	-	-	211,848	211,848	(211,848)
Total	197,768	208,163	219,000	211,848	211,848	7,152
Comment(s) on variance(s): N/A
Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A

^{[Footnote 1]} Responsibility for CSA Satutory Vote payment was transferred effective August 28, 1995 from Human Resources and Social Development Canada (P.C. Order 1995-342)

^{[Footnote 2]} Starting in 2008-2009, the CSA Statutory payment was reclassified from a Grant to an Other Transfer Payment

* 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.

** 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 5.2 Payments to Provinces under the Softwood Lumber Products Export Charge Act, 2006* (Statutory)**
Start Date: October 12, 2006
End Date: October 12, 2013 with an option for an additional 2 years
Description of Transfer Payment Program: The export charge, to be levied by Canada on exports of softwood lumber products to the United States, is 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 are 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.
Strategic Outcome: Taxpayers meet their obligations and Canada�s revenue base is protected
Results Achieved: 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.
Program Activity: Taxpayer and Business Assistance
(in thousands of dollars)
	2006-2007	2007-2008	2008-2009^{[Footnote 1]}
	Actual Spending	Actual Spending	Planned Spending	Total Authorities	Actual Spending	Variance(s) Planned/Actual
Total Grants	�	�	�	�	�	�
Total Contributions	�	�	�	�	�	�
Total Other Types of Transfer Payments*	�	603,602	�	180,495	180,495	(180,495)
Total	�	603,602	�	180,495	180,495	(180,495)
Comment(s) on variance(s): N/A
Significant Evaluation Findings and URL(s) to Last Evaluation(s): N/A

^{[Footnote 1]} There were no Planned Spending amounts shown in the 2008-2009 Report on Plans and Priorities.

* 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 8 Sustainable Development

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 2008-2009 fiscal year.

CRA SD Strategy Goal 1: Reduce the effects of our operations on land, air, and water.
Activities scheduled for completion in 2008-2009 that contributed to the Federal SD Goal(s) and/or Green Government Operations (GGO) Government-wide Target(s)^{[Footnote 1]} 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. GGO Target: All gasoline purchased for federal road vehicles will be ethanol blended, where available, timeline - immediate. GGO Target: Tenant departments and agencies will work with their facilities' provider to establish meaningful targets and the means to measure the reduction of GHG emissions 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.
Expected Results for 2008-2009	Supporting Performance Measure(s)	Achieved CRA Results for 2008-2009
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 CRA developed a methodology to convert solid waste diversion rates into GHG emissions. Based on the 2007 solid waste audit results, the CRA avoided the generation of approximately 2,000 tonnes of Co2 equivalents by diverting 2,700 tonnes of solid waste from landfill. Further analysis determined that the general methodology was suitable for application to the next round of solid waste audits that is scheduled in 2009-2010. Status: Complete
Activity 1.1.1.2: Implement the No Waste program in additional priority facilities representing a total of 75% of CRA employees (FTE).	Number of additional facilities with No Waste program; percentage of employees with access to No Waste program.	The CRA implemented the No Waste program in an additional 18 of 20 selected facilities. This establishes the program in 67% of CRA facilities, with 83% of CRA employees having access to the program. Implementation in the two remaining facilities will be completed in 2009-2010. Status: In progress (95% complete)
Activity 1.1.1.3: Implement reduction and reuse programs at priority facilities, such as green meetings, office moves, paper reduction, and reusable mugs.	Number of facilities with reduction and reuse programs.	Within CRA facilities, reduction and reuse programs include the Second Life Paper program, recycling centres for office supplies, reusable mugs, green meetings, and green office moves. In order to formalize these activities, the CRA developed a Reduction & Reuse toolkit. The toolkit, which will be completed in 2009-2010, will assist employees to measure results from reduction and reuse programs. In the meantime, the Agency continued to provide employees with information to implement these initiatives. Given the success of solid waste recycling at the CRA, it is expected that all 49 priority facilities have reduction and reuse initiatives. This will be assessed in the 2009-2010 solid waste audits. Status: 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.	Environmental specifications/SD criteria were included in five or 100% of strategic sourcing contracts. These contracts were for paper, toner cartridges, office supplies, translation services, and non-T1 Tax Program envelopes. 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)	The draft management plan to green the procurement of Information Technology (IT) equipment was finalized during the period. The Agency incorporated environmental criteria into the CRA national contract for end-user devices (laptops, desktops, servers and monitors). The environmental criteria include the requirement that end-user devices meet an internationally recognized green certification program for IT equipment. The management program for green procurement for 2009-2010 also included the greening of IT hardware equipment. Status: Complete
Activity 1.1.2.3: Review and improve the efficiency of the CRA procurement process when working with suppliers, such as the bidding process, ordering systems, e-capabilities, green procurement tracking, and any new contracting tools.	Estimated paper savings from improved efficiency in the procurement process.	The Agency introduced a new electronic-procurement tool, Synergy. The tool is an integrated suite of software applications specifically designed to automate the purchasing process. It enables the Agency to eliminate duplication, reduce administrative and paper burdens, increase process efficiencies; and allows for better tracking of green procurement performance. Internal collaboration ensured that green products that are available within Synergy are identified and labelled; and that its reporting capacity meets the Agency's green procurement reporting requirements. An added benefit is Synergy's improved accessibility to timely reporting. Analysis is ongoing to estimate paper savings resulting from these efficiencies. Status: Complete
Activity 1.1.2.4: Explore opportunities to green services procured by the CRA.	Recommendations report document (output).	The Agency conducted a scan of CRA, industry, and other government departmental practices related to the procurement of services. A standard definition for green services was developed, along with criteria for identifying and procuring green services. The report is being used as a tool to green CRA service contracts. The Agency documented the results and recommendations in the Recommendations Report for Greening Services at the CRA. 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)	In 2007-2008, the Agency identified data requirements pertinent to developing a greenhouse gas (GHG) baseline for CRA business travel. Data collection and analysis advanced in 2008-2009; however, the analysis was not completed as planned. The baseline will be established in the next fiscal year. Status: In progress (70% complete)
Activity 1.1.4.3: Communicate best practices for sustainable business travel to priority employee groups, such as frequent travellers and travel administrators at the CRA. [Federal Goal 3: Reduce greenhouse gas emissions.]	Percentage or number of travellers receiving communications on sustainable business travel; hits to sustainable business travel Web page; and number of employees committing to use sustainable business travel options.	The Agency promotes sustainable business travel to employees through: 1. General communications on sustainable business travel: The CRA updated the Transportation section within the SD Website to include information on videoconferencing, teleconferencing, and the sustainable travel provisions contained in the CRA Travel Policy. 2. Promotion of the Sustainable Business Travel (SBT) course: The SBT course was finalized, and an implementation plan drafted. The plan outlines a structured approach for delivering the course to frequent travellers within the Agency. There were 1,361 hits on the Business Travel Web page and 2,977 hits on the main Transportation Web page on the SD Website by CRA employees during 2008-2009. Further work is required in 2009-2010 to complete the identification of frequent travellers and communicate the best practices for business travel. Status: In progress (75% 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.	During the period, the CRA acquired ten vehicles. Five were alternative transportation fuel (ATF) capable, and the other five were conventional fuel vehicles due to operational requirements. On March 31, 2009, the CRA owned/leased 94 vehicles - 13 (14%) were hybrids and 27 (29%) were ATF capable. The number of hybrids and ATF vehicles owned/leased by the CRA in 2008-2009 increased by 3 vehicles. The percentage of hybrids and ATF vehicles in the CRA fleet increased by 4% to 43%. 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.	The Agency finalized the draft CRA Fleet Manager's Handbook, and CRA Fleet Directives and Procedures. Both policy instruments promote the use of Ethanol-10 fuel in CRA fleet vehicles, where feasible. In 2008-2009, the CRA purchased 162,265 litres of gasoline, of which 9,073 litres were recorded as ethanol blended. This accounted for 5.6% of CRA gasoline purchase. Status: Complete
Activity 1.1.6.2: Identify priority facilities, such as Crown-owned facilities where the CRA is the sole tenant and where the service provider can measure building energy use, establish an energy use baseline and emissions (GHG) baseline. [Federal Goal 3/GHG Target: Tenant departments and agencies will work with their facilities' provider to establish meaningful targets and the means to measure the reduction of GHG emissions by 2010.]	New baselines on energy use and emissions (GHG).	The Agency selected six facilities to implement energy conservation initiatives. To establish a baseline measure of energy use for each facility, the Agency conducted equipment inventories in five of the six facilities. The remaining inventory will be completed in early 2009. Further analysis of the inventories is required to establish the energy use baselines. Status: In progress (85% complete)
Activity 1.1.6.3: Implement energy reduction initiatives in priority facilities, in coordination with the landlord, service provider, real property, sustainable development, and other stakeholders, as appropriate. [Federal Goal 3/GHG Target: Tenant departments and agencies will work with their facilities' provider to establish meaningful targets and the means to measure the reduction of GHG emissions by 2010.]	Number of priority facilities where energy reduction initiatives were implemented.	The implementation of energy conservation initiatives was delayed as work focused on establishing the energy use baselines. However, consultations ensued with internal stakeholders to prepare for the implementation of energy conservation initiatives. Status: In progress (45% 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)	The CRA liaised with PWGSC's Office of Greening of Government Operations (OGGO), as they lead the interdepartmental effort to streamline the environmentally responsible disposal of electronic waste. The plans include enhancements to federal programs for recycling and disposal of electronic waste such as Computers for Schools, and Crown Assets disposal centres. The Agency will conduct a more detailed review of its IT disposal practices in 2009-2010 to better inform its management plan for IT hardware and software disposal. Status: In progress (20% complete)
Activity 1.2.1.2: Explore opportunities to add the use non-toxic cleaning products into new and renewed leases at CRA facilities.	Recommendations report (output).	Consultations with PWGSC confirmed that the requirement to use non-toxic cleaning products in CRA facilities has been included in the CRA Standard Lease with PWGSC. Status: Complete

^{[Footnote 1]} As referenced in the document Coordinating the Fourth Round of Departmental Sustainable Development Strategies, June 2006.

CRA SD Strategy Goal 2: Our programs demonstrate sustainable service delivery.
Activities scheduled for completion in 2008-2009 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.
Expected Results for 2008-2009	Supporting Performance Measure(s)	Achieved CRA Results for 2008-2009
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.	The Agency promoted the use of sustainability criteria for developing Memoranda of Understanding (MOUs) and Letters of Intent (LOIs). To provide guidance on this requirement, a policy paper on SD was drafted. Of the 23 MOUs and LOIs issued during 2008-2009, a total of 16 or 70% incorporated SD provisions - they related mainly to process efficiencies. Status: 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.	The CRA continued to leverage technology to reduce the paper burden and increase process efficiencies of the volunteers who help taxpayers during the tax filing season. In 2008-2009, the CRA engaged 15,425 volunteers, and partnered with 2,311 community organizations. Volunteers helped to file a total of 482,800 tax returns, of which 60% were filed electronically. The Agency also posted training publications on CRA Intranet for ease of access by volunteers. 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 corporate messages, as part of its brand, to equip employees to deliver clear and consistent messaging to both internal and external audiences when conducting CRA business. SD messages were developed, as part of the corporate messages to communicate the CRA commitment to SD. They were included in the Brand toolbox on the CRA Intranet. SD Coordinators were provided with tips for promoting the SD messages in their respective branches and regions. The Agency's advertising radio campaign for the 2009 tax filing season continued to advocate electronic tax filing. Status: Complete

CRA SD Strategy Goal 3: All employees apply sustainable development in their jobs.
Activities scheduled for completion in 2008-2009 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.
Expected Results for 2008-2009	Supporting Performance Measure(s)	Achieved CRA Results for 2008-2009
Activity 3.1.1.1: Include meaningful and measurable SD expectations in the guidelines for preparing performance agreements for Executive Cadre (EC) and Management Group (MG) levels.	SD responsibilities in guideline document. (output)	The CRA updated and included SD clauses in the 2008-2009 guideline documents for preparing EC and MG performance agreements. A total of 97% of ECs included SD clauses in their performance agreements - surpassing the March 2010 target of 90%. The results showed that 43% of MGs included SD clauses in their performance expectations in 2007-2008. The results are not yet available for 2008-2009. Promotion of the SD clauses to ECs and MGs will continue in 2009-2010. Status: 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.	The CRA continued to provide SD learning to the CRA Management Group (MG) via the Management Group Learning Program (MGLP). The purpose is to enhance the capacity of managers to influence employee decision-making that supports sustainable development. MGs received information on how to access SD resources, and how to support employees to apply SD in their jobs. During the period, 380 managers attended sessions under the MGLP for a total of 20 sessions. 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 Agency continued to deliver SD communications to employees through the three national SD events; Earth Day, Environment Week, and Waste Reduction Week. Results from the most recent SD employee awareness survey showed that participation rates for the three national events were: Earth Day - 36%, Environment Week - 45%, and Waste Reduction Week - 54%. The number of SD page requests on the CRA Intranet increased by 18% in 2008-2009 vis-�-vis the previous period. Status: Complete
Activity 3.2.1.2: Implement the SD Innovation Fund nationally to employees.	Number of Innovation Fund proposals received, accepted and results of funded projects.	Through the Sustainable Development Innovation Fund (SDIF), the CRA monitored the implementation of five new employee-driven SD projects. An assessment of the overall performance of the Fund was conducted; and a total of $37,000 was awarded to five projects chosen from 32 proposals received during the period. Key recommendations and best practices will be used to promote the expansion of successful projects within the Agency. Status: In progress (80% 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)	After consulting internal stakeholders on the inclusion of SD commitments in employee performance expectations, it was decided to explore other options to strengthen employee commitment to SD. Status: Work on the activity is suspended until further review.
Activity 3.2.1.5: Integrate SD information into orientation programs for new employees in the branches and regions.	Number of employee orientation programs amended to include SD and number of new employees reached.	In order to standardize the orientation information provided to new employees, the Agency provided the SD Network with SD information for integration into local orientation materials in all CRA branches and regions. This included the link to the SD component in the CRA online orientation course, A Good Start. Four regions and nine branches included SD information in their orientation programs. Status: In progress (80% 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.
Expected Results for 2008-2009	Supporting Performance Measure(s)	Achieved CRA Results for 2008-2009
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 SD and EMS reports were delivered on time to the national committee, and to senior management. No information was requested by the CESD. 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.	To strengthen the SD Network, the CRA completed and released an SD Committee Guideline. It includes information on how to recruit and retain local SD committee members. The SD Network reported that they used the information to re-establish and to improve their local SD committees. Status: 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 (output).	To improve the data management system for SD, the Agency developed and released to the SD Network a Web-based Performance Reporting (PR) Tool. The benefits include a single repository for SD information; ease of access for users; and reduced administrative burden from the quarterly performance reporting process. Work remains to incorporate the EMS reporting component. Status: In progress (84% 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.	The CRA promoted the SD criteria as a tool to help policy and program developers to incorporate SD considerations into their decisions and products. With the SD Criteria Guide posted on the SD Website, the SD Network promoted the guide to local policy and program developers within their respective branches and regions. Examples of application of the SD criteria include CRA Learning Policy, Canada Child Tax Benefit program, CRA Accommodation Strategy, and CRA Fleet Directive. Discussions also ensued to apply the SD criteria to the CRA Telework Policy, and the draft CRA Parking Policy. Status: In progress (60% 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.	The environmental indicators for the CRA are already established as part of the CRA SD strategy. They include metrics for paper reduction, green procurement, solid waste diversion, and sustainable travel. Given the introduction of the Federal Sustainable Development Act, consideration will be given to new reporting requirements and linkages between departmental/agency and national strategies prior to advancing this activity. Status: In progress (30% complete)

Table 9 Green Procurement

Meeting Policy Requirements
1. Has the department incorporated environmental performance considerations in its procurement decision-making process? Yes
2. Summary of initiatives to incorporate environmental performance considerations in procurement decision-making processes: The Canada Revenue Agency (CRA) continues to implement concrete measures to incorporate environmental performance considerations in procurement decision-making processes. These measures, which include policy support, technology enhancements, and training, support the Government of Canada's Green Procurement Policy. This is realised through the framework established in the CRA Sustainable Development (SD) Strategy 2007-2010, and the annual Environmental Management Program (EMP) for Green Procurement. The CRA established its own in-house Green Procurement Guidelines. These guidelines, which support the Government of Canada's Green Procurement Policy, apply to the procurement of goods and services and are intended to help reduce the environmental impacts of CRA operations. They also promote environmental stewardship by integrating environmental performance considerations in the procurement process. The guidelines apply to all CRA employees. The Agency continues to include sustainable development clauses and environmental specifications in all new strategic sourcing contracts. These national procurement instruments establish long-term agreements with vendors to supply goods and/or services on a best value basis. They are used by all CRA employees and they support the purchase of greener products and services. The Agency continues to improve the efficiency of its procurement processes by integrating SD and environmental considerations into existing procurement tools. The CRA online purchasing systems (WBRO/Synergy), for example, reduce paperwork requirements, identify environmentally friendly product options, and enable accurate tracking of CRA green procurement performance. Support for green procurement also includes a strong commitment to training. Green procurement training is made available to all procurement officers and their managers.
3. Results achieved: Overall, CRA senior management continued to demonstrate strong support for sustainable development and green procurement. Within the Executive Cadre (EC), 97% of its members included SD measures in their performance agreements. Managers and functional heads also include SD measurement criteria in their core performance expectations. SD measurement criteria for managers include green procurement. In 2008-2009, all five, or 100%, of strategic sourcing contracts issued contained environmental specifications/criteria. These included: Paper - Awarded - Awarded July 3, 2008 Toner Cartridges - Awarded July 3, 2008 Office Supplies - Awarded July 3, 2008 Translation Services - Awarded October 17, 2008 Non-T1 Tax Program Envelopes - Awarded April 18, 2008 The CRA also included environmental specifications in other strategic sourcing contracts that are expected to be issued in 2009-2010. They are: Office chairs End user devices Telephone and headsets
4. Contributions to facilitate government-wide implementation of green procurement: Not applicable. The CRA does not have responsibilities under Section 8 of the Policy on Green Procurement.
Green Procurement Targets
5. Has the department established green procurement targets? Yes
6. Are these green procurement targets the same as those identified in your Sustainable Development Strategy? Yes
7. Summary of green procurement targets: The CRA's SD Strategy for 2007-2010 has established the following targets related to green procurement: Target 1.1.2: Expand the green procurement program to achieve the following results: By March 31, 2008, green products account for 10% of total product spending By March 31, 2009, green products account for 15% of total product spending By March 31, 2010, green products account for 20% of total product spending Under the framework outlined in the Agency's SD Strategy for 2007-2010 and annual EMP for Green Procurement, the CRA continues to explore new ways to improve efficiency, conserve resources, and implement environmentally responsible procurement practices. The activities included in the CRA's SD National Action Plan (2007-2010) that support green procurement are as follows: Activity 1.1.2.1: Include SD clauses and environmental specifications in all new strategic sourcing contracts. Activity 1.1.2.2: Develop a management plan to expand the scope of green procurement to include IT hardware and software. Activity 1.1.2.3: Review and improve the efficiency of the CRA procurement process, such as the bidding process, ordering systems, e-capabilities, green procurement tracking, and any new contracting tools, when working with suppliers. Activity 1.1.2.4: Explore opportunities to green services procured by the CRA. Activity 1.1.2.5: Implement a Printer Consolidation Strategy that will establish appropriate user-to-printer ratios and update acquisition, renewal, and disposal policies and procedures to achieve these ratios. Activity 1.1.2 6: Provide green procurement training to 100% of procurement officers and their managers. Through the successful completion of the above activities, the CRA anticipates it will meet its green procurement targets, increase SD and green procurement awareness and knowledge among employees, ensure the systematic inclusion of sustainable development and environmental consideration in procurement decision-making processes, and contribute to more efficient resource use.
8. Results achieved: In 2007-2008, CRA determined that 11.4% of goods purchased were green products. In 2008-2009, 27.5% ($9,407,187) of products purchased through CRA's online purchasing systems (WBRO/Synergy) were green .^{^{[Footnote 1]}} The CRA augmented the proportion of the CRA fleet vehicles that is considered green (hybrids and alternative fuel vehicles) to 42.6% - an increase of 10% over 2007-2008. The Agency continued to reduce the amount of office paper bought. By leveraging technology and communicating to employees, in 2008-2009, each CRA employee used an average of 5,385 sheets of office paper in their job. This is down from a recorded high of 7,399 sheets of office paper used per employee in 2003-2004.

^{[Footnote 1]} The overall proportion of green product purchases from all CRA sources is not yet available for 2008-2009.

Table 10 Response to Parliamentary Committees and External Audits

Response to Parliamentary Committees
1. Government Responses (GR)
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 2008-2009, the Minister of National Revenue was not required to table comprehensive GRs to reports from a Parliamentary Committee, on behalf of the Government.
2. Standing Committee on Public Accounts (PACP)
(a) 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 initiatives related to the practice of seeking "follow-up" information (referred to herein as 'status reports') further to Auditor General Reports previously tabled in Parliament. Within this framework, on an exceptional basis, the PACP Chair 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. 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. ( NB: As the committee's letter was issued during fiscal year 2007-2008, this information was previously included in the 2007-2008 Canada Revenue Agency Annual Report to Parliament.) On March 5, 2009, the Chair of PACP presented the Fifth Report from the Subcommittee on Agenda and PACP agreed to the following recommendation: "That all departments and agencies of the federal government that have been subject to a performance audit by the Office of the Auditor General of Canada provide a detailed action plan to address the audit findings and recommendations - including specific actions, timelines for their completion and responsible individuals - to the Public Accounts Committee and the Office of the Auditor General of Canada within six months of the audit being tabled in the House of Commons; and that departments and agencies that are invited to appear before the Public Accounts Committee to discuss the findings of an audit should, when feasible, provide an action plan to the Committee prior to the hearing." In 2008-2009, the CRA was the subject of several chapters contained in various Auditor General Reports. However, as the results of this motion will only be available in the next fiscal period, the results will be reported in the 2009-2010 Canada Revenue Agency Annual Report to Parliament.
3. Reference to the CRA in Committee Reports
In 2008-2009, various Parliamentary Committees did table reports wherein the CRA is mentioned. These include: The Standing Committee on Industry, Science and Technology (INDU), Second Report: Study of a Crisis in the Auto Sector in Canada (presented to the House on March 31, 2009). http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3783523&Language=E&Mode=1&Parl=40&Ses=2 http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3783523&Language=E&Mode=1&Parl=40&Ses=2&File=24
The Standing Committee on Public Accounts (PACP)* 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." http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3320946&Language=E&Mode=1&Parl=39&Ses=2 Government Response (presented July 16, 2008 by the President of the Treasury Board) http://www2.parl.gc.ca/HousePublications/Publication.aspx?DocId=3599320&Language=E&Mode=1&Parl=39&Ses=2 (* NB: As the committee's report was issued during fiscal year 2007-2008, this information was previously included in the 2007-2008 Canada Revenue Agency Annual Report to Parliament.)

Response to the Auditor General
2009 March Status Report of the Auditor General of Canada - Chapter 3 Auditing Small and Medium Enterprises Canada Revenue Agency http://www.oag-bvg.gc.ca/internet/English/parl_oag_200903_03_e_32290.html
2008 December Report of the Auditor General of Canada (tabled in February 2009) Chapter 6-Use of New Human Resources Authorities-Canada Revenue Agency http://www.oag-bvg.gc.ca/internet/English/parl_oag_200812_06_e_31830.html
2008 December Report of the Auditor General of Canada (tabled in February 2009) Chapter 5-Managing Information Technology Investments-Canada Revenue Agency http://www.oag-bvg.gc.ca/internet/English/parl_oag_200812_05_e_31829.html
2009 February Report of the Auditor General of Canada-Managing Identity Information http://www.oag-bvg.gc.ca/internet/English/oth_200902_e_32154.html
AUDIT REPORT OF THE PRIVACY COMMISSIONER OF CANADA (tabled February 2009) Privacy Management Frameworks of Selected Federal Institutions http://www.priv.gc.ca/information/pub/ar-vr/pmf_20090212_e.cfm

Table 11 Internal Audits and Evaluations

Internal Audits

Name of Internal Audit	Audit Type	Status	Completion Date
GST/HST Data Conversion Audit	Finance	Complete	May 2008
CPP/EI Base Year Administrative Costs Audit	Finance	Complete	May 2008
Physical Security Audit	Program	Complete	June 2008
E-Procurement Activities Audit	Program	Complete	June 2008
Transactional Electronic Services	Program	Complete	October 2008
Compensation Management	Program	Complete	October 2008
Taxpayer Relief	Program	Complete	October 2008
Information Received under the MOU with Workman Compensation Board (WCB) of British Columbia (BC)	Program	Complete	October 2008
Information Received under the MOU with WCB of Nova-Scotia	Program	Complete	October 2008
Information Received under the MOU with the Province of Manitoba for the Joint Registration of Business	Program	Complete	October 2008
Underground Economy Initiative Audit	Program	Complete	December 2008
2007-2008 Selected Fiscal Year End Procedures Audit	Finance	Complete	December 2008
Follow-up of the 2005-2006 Internal Audit Reports	Follow-up	Complete	December 2008
Management Framework of Real Property Audit	Program	Complete	January 2009
Distributed Computing Environment (DCE) Server Lifecycle Management Audit	IT	Complete	January 2009
Intergrated Revenue Collections Pre-Implementation Audit	Program	Complete	January 2009
Electronic Link to Evaluation Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

Evaluations

Name of Evaluation	Program Activity	Evaluation Type	Status	Completion Date
Charities Partnership & Outreach Program	Taxpayer and Business Assistance	Formative	Complete	April 2008
GST Registration � Non-Registrants	Accounts Receivable and Returns Compliance	Summative	Complete	July 2008
GST Delinquent Filling and Remitting	Accounts Receivable and Returns Compliance	Summative	Work in progress	April 2009
Headquarters � Region Managers Exchange Pilot Program	Internal Services	Summative	Work in progress	June 2009
Charities � Public Secutity and Anti-Terrorism	Taxpayer and Business Assistance	Formative	Work in progress	September 2009
Enforcement and Disclosures Programs Evaluation	Reporting Compliance	Summative	Work in progress	November 2009
Internal Audit and Program Evaluation Debt Management Call Centre	Accounts Receivable and Returns Compliance	Summative	Work in progress	February 2010
Softwood Lumber Evaluation	Taxpayer and Business Assistance	Formative	Work in progress	March 2010
Electronic Link to Evaluation Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

^{[Footnote 1]} A complete annual report on SD progress for 2008-2009 is available at: http://www.cra-arc.gc.ca/gncy/sstnbl/prfrmnc/menu-eng.html