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ARCHIVED - Canada Revenue Agency - Supplementary Tables

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Details on Transfer Payment Programs

Two transfer payment programs with payments in excess of $5 million were administered by the Canada Revenue Agency in 2009-2010. These are:

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

Children’s Special Allowance Payments (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. Children’s Special Allowance (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 Outcome: Eligible families and individuals receive timely and correct benefit payments
Results Achieved: Monthly payments were made to 284 agencies and foster parents on behalf of 53,844 children. Payments were issued on schedule, no delays were reported.
Program Activity: Benefit Programs
(in thousands of dollars)
	2007-2008	2008-20092	2009-2010^{[Footnote 2]}
	Actual Spending	Actual Spending	Planned Spending	Total Authorities	Actual Spending	Variance(s) Planned/Actual
Total Grants*	208,163
Total Contributions
Total Other Transfer Payments*		211,848	221,000	215,264	215,264	5,736
Total	208,163	211,848	221,000	215,264	215,264	5,736
Comment(s) on variance(s): Not Applicable
Significant Evaluation Findings and URL(s) to Last Evaluation(s): Not Applicable

^{[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)

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

* 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 Payments 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.

Disbursements 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 on behalf of the provinces. Under the Softwood Lumber Products Export Charge Act, 2006, the CRA is responsible for making statutory disbursements to the provinces of a portion of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006. These disbursements 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: British Columbia Interior, British Columbia 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: Disbursements 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)
	2007-2008	2008-2009	2009-2010
	Actual Spending	Actual Spending	Planned Spending	Total Authorities	Actual Spending	Variance(s) Planned/Actual
Total Grants	–	–	–	–	–	–
Total Contributions	–	–	–	–	–	–
Total Other Transfer Payments*	603,602	180,495	429,000	205,545	205,545	223,455
Total	603,602	180,495	429,000	205,545	205,545	223,455
Comment(s) on variance(s): Not Applicable
Significant Evaluation Findings and URL(s) to Last Evaluation(s): Not Applicable

* Other Transfer Payments 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.