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Expenditure Management

Departmental Performance Reports

2009-10

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ARCHIVED - Canada Revenue Agency - Supplementary Tables


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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 year’s 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 organizations 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.

Respendable Non-Tax Revenue1

(in thousands of dollars)
 
 
2009-2010
Program Activity
Actual 2007-2008
Actual 2008-2009
Planned Revenues
Total Authorities
Actual
Taxpayer and Business Assistance
40,106
43,405
45,023
47,763
47,763
Assessment of Returns and Payment Processing
42,911
52,046
50,326
59,642
59,642
Accounts Receivable and Returns Compliance
108,760
110,212
113,254
133,680
133,680
Reporting Compliance
2,572
6,157
7,282
12,618
12,618
Appeals
12,419
13,553
15,539
15,581
15,581
Benefit Programs
1,431
7,267
1,181
2,671
2,671
Internal Services[Footnote 1] 
226,261
258,661
249,804
242,918
242,918
Taxpayers’ Ombudsman
-
-
-
-
-
Total
434,460
491,301
482,409
514,872
514,872
 
 
 
 
 
 
 
 
Respendable Revenue pursuant to Section 60 of the Canada Revenue Agency Act (cash receipts)
 
 
 
 
 
 
Refund of Previous Year’s Expenditures
508
3,219
498
786
786
 
Ruling Fees[Footnote 2] 
2,117
1,990
2,000
1,531
1,531
 
Advance Pricing Agreement
528
745
803
849
849
 
Other Services of a Regulatory Nature
27
23
10
22
22
 
Administration of Provincial Programs[Footnote 3] 
30,472
62,816
56,315
64,845
64,845
 
Other Services of a Non-Regulatory Nature
434
354
558
324
324
 
Sales of Goods and Information Products
120
120
140
120
120
 
Other Fees & Charges
49
189
40
204
204
 
Services to Other Government Departments (OGD)[Footnote 4] 
142,069
159,193
155,340
155,163
155,163
 
 
Sub-total
176,324
228,649
215,704
223,844
223,844
Less: Amounts Recovered on behalf of OGDs[Footnote 5] 
4,561
9,064
10,901
9,924
9,924
Total Respendable Revenue pursuant to Section 60 of the Canada Revenue Agency Act (cash receipts)
171,763
219,585
204,803
213,920
213,920
Proceeds from the Disposal of Surplus Crown Assets
126
785
–
111
111
Revenues Credited to Vote [note 1]
 
 
 
 
 
 
Canada Pension Plan administration work
122,227
127,512
130,108
133,774
133,774
 
Employment Insurance administration work
140,344
143,419
147,498
167,067
167,067
Total Revenues Credited to Vote [note 1]
262,571
270,931
277,606
300,841
300,841
Total Respendable Non-Tax Revenue
434,460
491,301
482,409
514,872
514,872
 
[Footnote 1] Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity Internal Services are displayed separately from other program activities; they are no longer distributed among the remaining Program Activities. 2007-2008 and 2008-2009 Actuals have been restated to more accurately reflect the total revenue attributable to each Program Activity and to provide a better comparison of revenue information by Program Activity between fiscal years.
[Footnote 2] 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 3] Comprised mainly of an administration fee charged to the provinces for recoveries provided under the tax collection agreements (TCA) ($23.7M) and other provincial cost recovery initiatives e.g., Corporate Tax Administration for Ontario ($20.4M), provincial benefit programs ($19.5M), and refund setoffs ($1.2M).
[Footnote 4] Comprised mainly of information technology services provided to the Canada Border Services Agency ($134.6M) and to Service Canada ($16.7M).
[Footnote 5] Comprised mainly of amounts recovered on behalf of Public Works and Government Services Canada and Treasury Board of Canada Secretariat (e.g., contributions to Employee Benefit Plans).

Non-Respendable Non-Tax Revenue[Footnote 1] , [Footnote 2] 

(in thousands of dollars)
 
 
2009-2010
Program Activity
Actual 2007-2008
Actual 2008-2009
Planned Revenues
Actual
Taxpayer and Business Assistance
5,898
8,376
871
8,395
Assessment of Returns and Payment Processing
6,760
10,402
3,151
10,043
Accounts Receivable and Returns Compliance
15,355
19,413
213
22,108
Reporting Compliance
113
1,126
1,229
2,853
Appeals
2,412
2,893
1,393
3,729
Benefit Programs
426
1,411
2,734
261
Internal Services
13,050
7,453
44,592
8,287
Taxpayers’ Ombudsman
-
-
-
-
Total
44,014
51,074
54,183
55,676
Details of Non-Respendable Non-Tax Revenue
 
 
 
 
Refunds of previous year’s expenditures
 
 
 
 
 
Adjustments to prior year’s payables
 
 
712
 
Sales of goods and services
 
 
 
 
 
Public building and property rental
 
 
133
 
 
 
Lease and use of public property
126
92
 
88
Other fees and charges
 
 
 
 
 
Recovery of contributions to employee benefit plans
41,650
48,565
48,511
53,248
Miscellaneous
2,238
2,417
4,827
2,340
Total Non-Respendable Non-Tax Revenue
44,014
51,074
54,183
55,676
 
[Footnote 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 Agnecy’s administered activities rather than Agency’s activities, are excluded.

[Footnote 2] Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity Internal Services are displayed separately from other program activities; they are no longer distributed among the remaining Program Activites. 2007-2008 and 2008-2009 Actuals have been restated to more accurately reflect the total revenue attributable to each Program Activity and to provide a better comparison of revenue information by Program Activity between fiscal years.




Date Modified: 2010-11-03
 
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