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Section IV: Other Items of Interest

Appendix A : Board of Management

Board Membership

The Board of Management of the Canada Revenue Agency comprises 15 members appointed by the Governor in Council. They include the Chair, the Commissioner and Chief Executive Officer, a director nominated by each province, one director nominated by the territories, and two directors nominated by the federal government. Members of the Board bring a private-sector perspective and business approach to management and, in this regard, have been championing a significant agenda for change within the CRA.

The following table shows Board membership as of January 2008

Connie I. Roveto, B.A., B.Ed., ICD.D
Chair, Board of Management
President
Cirenity Management
Toronto, Ontario

Camille Belliveau, FCGA, CFP
Executive Director
Groupe EPR Canada Group Inc.
Shediac, New Brunswick

Myles Bourke, B.Comm., FCA
Corporate Director
Lethbridge, Alberta

Raymond Desrochers, B.Comm., CA, CFE
Partner
BDO Dunwoody LLP Chartered Accountants
Winnipeg, Manitoba

Gordon Gillis, B.A., LL.B.
Lawyer/Consultant
Dartmouth, Nova Scotia

André Gingras
Founder and Director
André Gingras et Associés inc.
Montréal, Quebec

Robert J. (Bob) Healey, B.Comm., CFP, FCA
Corporate Director
St. John’s, Newfoundland and Labrador

James J. Hewitt, FCMA
Corporate Director
Penticton, British Columbia

Howard A. Leeson, Ph.D.
Senior Policy Fellow
Saskatchewan Institute of Public Policy
Regina, Saskatchewan

Rod Malcolm, CA
Corporate Director
Iqaluit, Nunavut

Patricia J. Mella, B.A., B.Ed., MA
Corporate Director
Stratford, Prince Edward Island

James R. Nininger, B.Comm., M.B.A., Ph.D.
Corporate Director
Ottawa, Ontario

Stephen E. Rudin, MSPH, M.Ed., CHE
Health Care Consultant
Toronto, Ontario

Sylvie Tessier, B.Sc., M.B.A., P.Eng., ICD.D
Consulting Director
Sierra Systems
Toronto, Ontario

William V. Baker, B.A., M.A., ICD.D
Commissioner and Chief Executive Officer
Canada Revenue Agency
Ottawa, Ontario

The Board of Management is responsible for overseeing the organization and administration of the Agency and the management of its resources, services, property, personnel and contracts. The Board is supported by four committees with mandates to assist the Board in fulfilling its oversight responsibilities. The role and membership of these committees are outlined below.


Audit Committee
Mandate
The Audit Committee reviews the CRA’s accounting framework, financial and performance information, internal controls and financial risks, and compliance with financial and environmental legislation.
Membership
Chair
J. Hewitt
Vice-Chair
R. Desrochers
Members
M. Bourke, R. Healy, C. Roveto

 

Governance Committee
Mandate
The Governance Committee reviews all aspects of the Board’s governance framework to ensure that the Board functions in an effective and efficient manner that successfully supports the operations of the CRA.
Membership
Chair
C. Roveto
Vice-Chair
H. Leeson
Members
W. Baker, J. Hewitt, J. Nininger

 

Human Resources Committee
Mandate
The Human Resources Committee reviews the management of human resources within the CRA and provides recommendations and advice on the CRA’s human resources management strategies, initiatives, and policies.
Membership
Chair
J. Nininger
Vice-Chair
H. Leeson
Members
W. Baker, G. Gillis, P. Mella, C. Roveto, S. Rudin

 

Resources Committee
Mandate
The Resources Committee reviews the CRA’s operating and capital budgets and its capital investment plans, along with the development of administrative management strategies and policies for the management of funds, real property, contracts, equipment, information, information technology, and environmental obligations.
Membership
Chair
C. Belliveau
Vice-Chair
R. Malcolm
Members
W. Baker, A. Gingras, C. Roveto, S. Tessier

Appendix B : Organizational Structure


CRA Organizational Structure

Appendix C : Service Standards

External service standards publicly state the level of performance that citizens can reasonably expect to encounter from the CRA under normal circumstances. The CRA is committed to developing, monitoring and reporting on a full suite of service standards in areas of importance to taxpayers and benefit recipients. Service standards also support our commitment to Canadians for transparency, management accountability, and citizen-centred service.

Service standards that are consistently met help facilitate Canadians’ compliance with tax and benefits legislation and support the CRA’s program administration.

Management sets targets that represent the percentage or degree of expected attainment of an established standard. Targets are based on operational realities and infrastructure, historical performance, the degree of complexity of the work, and Canadians’ expectations.

Meeting our targets for service standards demonstrates that the organization is responsive to taxpayer and business needs.

The CRA continues to examine opportunities for introducing new service standards to keep pace with changes in technology and business processes, as well as with our evolving service strategy. We draw on our experience in working with our service standards to revise, adjust, or even delete existing standards, as appropriate.

Adjustments

There will be a number of changes to the CRA’s existing slate of service standards in 2008-2009. These include several adjustments, one representing a significant service improvement.

This year, we will be adjusting the targets of our two problem resolution program (PRP) service standards from 100% to 95%. After several years of monitoring and reporting, it was determined that this would be a more realistic yet challenging target.

Approval is being sought to amend the standard for Validation and Control. The standard will be changed from 60 days to 45 days. The functional area in consultation with the Tax Centres concluded that 45 days would be attainable.

We have changed the name of our service standard for statements of interim payments as GST/HST has been added while statements to other levies taxpayers have been discontinued. The new name of this standard will be providing statements of interim payments (SIP) to corporations and GST/HST clients on a monthly basis.

As of April 1, 2008, the CRA plans to change the service standard for processing GST/HST returns from 21 days to 30 days. This change is being proposed to align the service standard with the legislative change that took effect on April 1, 2007, whereby the CRA now must pay taxpayers interest on refunds after 30 days. The longer timeframe for the service standard takes mailing time into account as we are required to count processing time from the date of filing rather than the date of receipt. The target (95%) will remain the same. At the same time, the processing of returns covered by the standard is being incorporated onto the standardized accounting platform.

For GST/HST rulings and interpretations—written enquiries, based on past performance in 2006-2007 where we attained 87%—we are raising the target for this standard from 75% to 80%.

Deletion

The visitor rebate program for GST/HST applications was eliminated beginning April 1, 2007, and claimants were given one year following this date to file their rebate applications. Thus, the service standard for processing visitor GST/HST rebate applications for 2008-2009 will be deleted.

Reporting

In 2008-2009, we will have a total of 47 service standards. We report externally on our overall performance against our service standards in the CRA’s Annual Report, found at www.cra.gc.ca/agency/annual/menu-e.html. The following service standards will be in effect for 2008-2009.

Taxpayer and Business Assistance (PA1) (Enquiries and Information Services)

Service
Standard
Target
1. Problem resolution program1 
Acknowledged within two working days
95%
2. Problem resolution program1
Resolution/taxpayer contact within 15 working days
95%
3. General enquiries—Telephone service level
Respond to calls in queue within two minutes
80%
4. Business enquiries—Telephone service level
Respond to calls in queue within two minutes
80%

1 This service standard has been adjusted.
 
Taxpayer and Business Assistance (PA1) (Legislative Policy and Regulatory Affairs)

Service
Standard
Target
5. Charities—Responding to telephone enquiries
Within two minutes
80%
6. Advance income tax rulings to taxpayers
Within average of  60 days
100%
7. Technical interpretations to taxpayers
Within average of 90 days
100%
8. GST/HST rulings and interpretations—Written enquiries1 
Within 45 working days
80%
9. Applications to register pension plans
Complete review in 180 days
85%
10. Amendments to registered pension plans
Nine months
80%
11. Termination of registered pension plans
One year
85%
12. Retirement savings plans (applications to register, amend, or terminate)
Within 60 days
80%
13. Retirement income funds (applications to register, amend, or terminate)
Within 60 days
80%
14. Education savings plans (applications to register, amend, or terminate)
Within 60 days
85%
15. Actuarial valuation reports
Nine months
80%
16. Deferred income plans—Response to written enquiries
Within 60 days
80%
17. Deferred profit sharing plans
Registration in 180 days
80%
18. Deferred profit sharing plans
Amendments and terminations in 270 days (nine months)
80%

1 This service standard has been adjusted.
 
Assessment of Returns and Payment Processing (PA2)

Service
Standard
Target
19. Responding to taxpayer-requested adjustments (T1)
Eight weeks
100%
20. Responding to taxpayer-requested adjustments (T1) received via the Internet
Two weeks
100%
21. Providing Statements of Interim Payments (SIP) to corporations and GST/HST clients on a monthly basis1 
Mailed by the 18th of the month
95%
22. Processing T1 individual income tax returns (paper)
Four to six weeks
100%
23. Processing T1 individual income tax returns (EFILE, TELEFILE, NETFILE)
Two weeks
100%
24. Processing T3 trust returns
Within four months
95%
25. Processing excise tax, excise duty, and air travellers security charge returns
Within 90 days
95%
26. Processing GST/HST returns1
30 days
95%
27. Processing T2 corporation income tax returns
Within 60 days
90%

1 This service standard has been adjusted.
 
Accounts Receivable and Returns Compliance (PA3)

Service
Standard
Target
28. Processing taxpayer relief requests related to accounts receivable and trust accounts programs
Four to six weeks
90%

 
Reporting Compliance (PA4)

Service
Standard
Target
29. Processing non-resident Regulation 105 waiver requests
30 days
85%
Claims—SR&ED tax incentives
30. Refundable claims
120 days
90%
31. Non-refundable claims
365 days
90%
32. Claimant-requested adjustments to refundable claims
240 days
90%
33. Claimant-requested adjustments to non-refundable claims
365 days
90%
Claims—Video and film tax credits
34. Refundable claims—Unaudited
60 days
90%
35. Refundable claims—Audited
120 days
90%

 
Appeals (PA5)

Service
Standard
Target
36. First contact letter for disputes
30 days
85%

 
Benefit Programs (PA6)

Service
Standard
Target
37. Canada Child Tax Benefit—Telephone service level
Respond to calls in queue within two minutes
75%
38. Processing benefit applications and elections —Timeliness
Issue a payment, notice, or explanation within 80 days1 
98%
39. Processing benefit applications and elections—Accuracy
Accurately process information and, if necessary, issue a payment, notice, or letter
98%
40. Responding to benefit and credit enquiries—Timeliness
Respond to written enquiries and telephone referrals from Call Centres within 80 days2 
98%
41. Responding to benefit and credit enquiries—Accuracy
Respond to written enquiries and telephone referrals from the Call Centres with the correct information, and process new recipient information, including issuing a payment, notice, or letter, accurately
98%
42. Validation and control—Results of review3 
Inform the recipient of the results of our review within 45 days after we receive the information requested
90%
43. Processing a request to authorize or cancel a representative
Within 20 business days of receipt during peak periods
90%
44. Processing a request to authorize or cancel a representative — accuracy–peak4 
Accurately process the request, and if necessary, send a letter requesting additional information
98%
45. Processing a request to authorize or cancel a representative
Within five business days of receipt during non-peak periods
90%
46. Processing a request to authorize or cancel a representative — accuracy–non-peak4
Accurately process the request, and if necessary, send a letter requesting additional information
98%

1 Formerly called Processing CCTB applications – User-friendly wording for this standard was implemented pursuant to the 2007-2008 CBP.
2 Formerly called Account Maintenance – User-friendly wording for this standard was implemented pursuant to the 2007-2008 CBP.
3 This service standard has been adjusted.
4 This service standard is new.
 
Corporate Services

Service
Standard
Target
47. Client or taxpayer requests for statistical tax data
Within an average of 30 days
100%

 

Legend:
Adjusted service standard
New service standard

Service Standards Under Development

The CRA also remains committed to improving service and developing new service standards, as shown by our ongoing work listed below. However, developmental work on a standard for the Part XIII withholding telephone enquiries has been discontinued. The volumes were too low to warrant establishing a new service standard. Developments Planned for 2008-2009 to 2010-2011 follow:


Program Activity
Service Standard
Proposed Target
Taxpayer and Business Assistance (Legislative Policy and Regulatory Affairs)
Review and respond to applications for charitable registration upon receipt of a complete application, within established standards
80%
Deferred income plans—response to written enquiries within 60 days
85%
GST/HST Rulings, telephone enquiries—respond to calls in the queue within two minutes
80%
Registration of a pension plan within 90 days
85%
Registered pension plan amendments within 60 days. This standard would combine amendments within nine months and terminations within one year.
85%
Request for eligible contributions within 270 days. This standard would rename actuarial validation reports and raise the target.
85%
(Enquiries and Information Services)
International and Non-resident General Enquiries – Telephone service level. Respond to calls in the queue within two minutes.
80%
Appeals
Processing disputes
TBD

Appendix D : Sustainable Development Strategy

The CRA launched its 2007-2010 Sustainable Development (SD) Strategy on April 1, 2007. Our new strategy builds on the accomplishments and lessons learned from our previous strategy and again sets aggressive targets for reducing the Agency’s environmental impacts and improving the efficiency of our operations. The SD targets will be pursued in the context of four related goals:

  • Reducing the effects of our operations on land, air and water;
  • Delivering our services in a more sustainable manner;
  • Engaging our employees to apply sustainable development; and,
  • Using modern systems to support and maintain sustainable development.

The Agency’s 2007-2010 SD Strategy can be viewed online at: http://www.cra-arc.gc.ca/E/pub/xi/rc4087/rc4087-01-07e.html.

In addition to our SD Strategy the CRA also publishes a national SD Action Plan. This document extends the logic chain presented in the SD Strategy to the level of individual activity, the level at which concrete action takes place to improve environmental performance. The plan, which is updated annually, shows the linkages between federal goals and CRA SD goals, objectives, targets and activities. It also includes outputs, performance indicators and measures, due dates, and details of the CRA’s SD accountability structure. The CRA’s SD Action Plan for 2007-2010 can be viewed at: http://www.cra-arc.gc.ca/E/pub/xi/rc4369/README.html. For current and past SD performance reports please refer to: http://www.cra-arc.gc.ca/agency/sustainable/performance/menu-e.html.


1. CRA SD Strategy Goal: Reduce the effects of our operations on land, air, and water.
Applicable federal SD goal including GGO goals:
Reduce greenhouse gases.
Strengthen federal governance and decision-making to support sustainable development.
Set a minimum of three procurement targets over three years. (GGO)
100% of materiel managers and procurement personnel take green procurement training by 2010. (GGO)
Reduce by 15% from 2002-2003 levels, GHG emissions per vehicle kilometre from the departmental fleet by 2010. (GGO)
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. (GGO)
CRA performance measurement from current SD Strategy:
Average diversion rates that include reduction and reuse totals at participating facilities
Annual percentage of green products purchased by dollar value compared to annual total dollar value spent on products
Percentage emissions reduction from business travel; percentage increase in use of modes of sustainable business travel
Annual average emissions (GHG) per kilometre travelled by CRA fleet Greenhouse gas emission reductions
Number of priority facilities with energy reduction programs; energy reduction targets and measurement system in place for each priority facility
CRA expected results for 2008-2009:
1.1.1.4 Measure waste diversion rates, including reduction and reuse totals, and measure emissions (GHG) reductions as a result of waste management programs at all priority facilities. (March 31, 2010)*
1.1.2.1 Include SD clauses and environmental specifications in all new strategic sourcing contracts. (Annual)
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.(March 31, 2009)
1.1.2.6 Provide green procurement training to 100% of procurement officers and their managers. (March 31, 2010)*
1.1.5.1 All vehicles purchased/leased by the CRA are either hybrid or alternative fuel capable, where operationally feasible. (Annual)
1.1.5.2 All gasoline purchased for CRA road vehicles will be ethanol blended, where available. (Annual)
1.1.6.2 Identify priority facilities, such as Crown-owned facilities where the CRA is a sole tenant and where the service provider can measure building energy use, and establish an energy use baseline and emissions (GHG) baseline. (March 31, 2009)
1.1.6.3 Implement energy reduction programs in priority facilities, in coordination with the landlord, service provider, real property, sustainable development, and other stakeholders. (March 31, 2009)

* The deadline for achieving the result is March 31, 2010, however some actions in support of this activity will take place during the 2008-2009 fiscal year.


2. CRA SD Strategy Goal: Our programs demonstrate sustainable service delivery.
Applicable federal SD goal including GGO goals:
Communities enjoy a prosperous economy, a vibrant and equitable society, and a healthy environment for current and future generations.
CRA performance measurement from current SD Strategy:
Percentage of negotiations, discussions, and decision-making with partners that applied sustainability criteria
Efficiencies gained by implementing the Service Delivery Strategy
Type of efficiencies the CRA offers to clients and partners in its service delivery
Total number of returns and total number of electronic returns completed by Community Volunteer Income Tax Program volunteers
CRA expected results for 2008-2009:
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. (Annual)
2.2.1.5 Contribute to the economic sustainability of First Nations communities by working with First Nations members and representative associations through the First Nations Advisory Committee, and the Department of Finance to establish and administer tax administration agreements with interested First Nations. (March 31, 2010)*

 

3. CRA SD Strategy Goal: All employees apply sustainable development in their jobs.
Applicable federal SD goal including GGO goals:
Reduce greenhouse gases.
CRA performance measurement from current SD Strategy:
Number of priority facilities where the employee commuting program was implemented
Percentage of employees who commute
Percentage increase in use of commuting alternatives; percentage reduction in emissions (GHG) and/or percentage increase in sustainable modes of travel
CRA expected results for 2008-2009:
3.2.2.1 Results for sustainable employee commuting activities scheduled for completion in 2007-2008; no results linked to federal goals are expected from this specific activity during the 2008-2009 fiscal year.

 

4. CRA SD Strategy Goal: Use modern systems that support and maintain sustainable development.
Applicable federal SD goal including GGO goals:
Strengthen federal governance and decision-making to support sustainable development.
CRA Performance measurement from current SD Strategy:
Economic, social, and environmental indicators for the CRA
SD Report Card published in the CRA Annual Report
CRA expected results for 2008-2009:
4.2.1.1 Continue to integrate sustainability criteria into key programs and policies of the CRA. (Annual)
4.2.1.3 Publish the SD Report Card in the 2008-2009 CRA Annual Report to Parliament. (March 31, 2010)*

* The deadline for achieving the result is March 31, 2010, however some actions in support of this activity will take place during the 2008-2009 fiscal year.

Appendix E : Glossary


Term
Descrition
Accountability
The obligation to demonstrate and responsibility for performance in light of commitments and expected outcomes.
Activity
An operation or work process internal to an organization, which uses inputs to produce outputs, e.g., training, research, construction, negotiation, investigation, etc.
Annual report
An overview of the CRA’s program delivery results, which details the performance of its programs against its goals and objectives and expected outcomes. It includes supporting financial exhibits.
Authorized spending
Initial planned spending (Main Estimates allocation) plus in-year funding through the Supplementary Estimates and other authorities.
Channel convergence
The integrated management of our key delivery channels, i.e., print, Web, phone, and in-person to reduce our operating costs and ensure consistent information for the taxpayers regardless of their channel of choice.
Clients/Client governments
Federal, provincial, and territorial governments, First Nations governments, and other governmental and semi-governmental bodies that deliver government-mandated programs.
Compliance
Adherence to the law. Total compliance with tax laws includes filing, registration, remittance and reporting for taxes, and applications for benefits in a voluntary, accurate and timely manner.
Corporate business plan
Outlines the CRA’s major challenges, directions, and objectives for a three-year period; the strategies to achieve those objectives; and the performance measures to be used for measuring progress.
Data warehouse
A systems that collects, integrates, and stores an organization’s data with two goals: producing accurate and timely management information and supporting data analysis.
Dispute
A general term to designate a dispute, objection, or appeal to the Minister made by or on behalf of a taxpayer or benefit recipient related to a CRA decision.
Effectiveness
The extent to which an organization or program’s actual results align with the anticipated results.
Efficiency
The extent to which an organization or program achieves its desired or anticipated results with the least possible investment of time, effort, and money.
Eligible/Entitled
Meets the requirements to qualify to receive a specific service or payment/credit.
Enforcement
Actions taken by the CRA to identify and address cases of non-compliance.
Entitlement
The amount due to an entitled person for a specific period.
Expected results
Clear and measurable statements of what the CRA expects to achieve over the planning period, against which our performance will be assessed and reported.
Fiscal impact
Additional tax identified through our compliance activities and includes federal and provincial tax (excluding Quebec), federal tax refund offset or reduced, interest and penalties, and present value of future tax assessable.
Full-time equivalent (FTE)
A unit measuring a length of time for employment cost purposes in an operating budget. It includes incidental time necessarily used for annual leave, training, etc.
Governance
A comprehensive term that denotes the institution and processes by which an organization is directed or controlled.
Indicator
The qualification or quantification of a characteristic that is measured to assess the extent to which an expected result is achieved. In other words, it is a means of knowing whether or not we have achieved a desired result.
Infrastructure
Publicly or privately owned fixed capital assets for public use or benefit.
Investment project (major)
The CRA’s strategic investments for the next three years.
Management Accountability Framework
A document that outlines the rationale, theory, resources, and governance and accountability structures of a program policy or initiative and sets out a plan to measure, monitor, and report on results throughout the lifecycle of the policy, program, or initiative. Management Accountability Frameworks are intended to assist departments in achieving the expected results of their policy, program, or initiative.
Management, Resources and Results Structure (MRRS)
A comprehensive framework that consists of an organization’s inventory of activities, resources, results, performance measurement, and governance information. Activities and results are depicted in their logical relationship to each other and to the strategic outcome(s) to which they contribute. The MRRS is based on a Program Activity Architecture.
Mission
A statement providing the social, political, and economic justification for our existence. The CRA’s mission statement reflects its identity, purpose, and desired response to key stakeholders, its philosophy and core values, and its ethical standards.
Operating environment
Refers, generally, to the conditions, trends, and developments that exist in the external environment and that are significant to the operations or directions of an organization.
Output
The actual activities, products, or services produced by carrying out a program or an initiative.
Partners
Authorities with whom the CRA collaborates on various issues for mutual benefit or to attain a common objective, but for whom the CRA does not provide a service as defined in its core business activities.
Performance
A term used to define how well an organization, program, etc. is achieving its planned results measured against expected results.
Performance reporting
The process of communicating evidence-based performance information. Performance reporting supports decision-making, serves to meet accountability requirements, and provides a basis for citizen engagement and a performance dialogue with parliamentarians.
Planned spending
An amount that reflects total planned budgetary spending, whether funded through budgetary appropriations or revenue credited to the vote, and that can also include adjustments anticipated as a result of budget measures.
Program
A group of related activities that are designed and managed to meet a specific public need and often treated as a budgetary unit.
Program Activity Architecture
An inventory of all the activities undertaken by a department or agency demonstrating the activities in their logical relationship to each other and to the strategic outcome(s) to which they contribute.
Revenue base
The broad range of goods, services, income, etc. that is subject to a tax.
Risk
The expression of the likelihood of an event to occur and its potential to affect the achievement of an organization’s objectives. Risk is managed by using a systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, acting on, and communicating risk issues.
Risk management
A systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, acting on, and communicating risk issues.
Service level (telephone calls)
The percentage of telephone calls answered within two minutes of when a caller enters the queue.
Service standard
A public statement of the level of performance the CRA is committed to, and that Canadians can reasonably expect to encounter.
Smartlinks
A CRA Web initiative used to track user issues on different parts of the CRA Web site that have generated high volumes of calls to a CRA call centre. Special telephone numbers are embedded in various pages on the Web site. These are then connected to a specific call centre operator to help the user with tax-related questions. A survey that probes the user’s immediate past experience with the Web site may also be administered by the operator.
Stakeholder
Any person, group, or organization that can place a claim on an organization’s attention, resources, or output, or that is affected by that output.
Strategic direction
Our plan to carry out our mandate and achieve our vision, mission, and goals.
Strategic outcome
A description of the difference an organization is mandated to make that provides long-term benefits to Canadians.
Strategies
A term that describes what is to be done to achieve targets, objectives, and goals in pursuit of the mission.
Sustainable development
A development that meets the needs of the present without compromising the ability of future generations to meet their own needs.
Target
Specific quantitative and qualitative descriptors that define what an organization is trying to achieve over a specific period of time.
Taxpayer Relief Provisions
Legislation introduced in the early 1990s that provides relief (e.g., forgiveness of interest and penalties) to taxpayers in specific circumstances beyond their control.
Underground economy
Economic activity that is neither reported nor recorded. Thus payment of due taxes is avoided.
Values
The guiding principles that define an organization’s corporate culture and reflect its managerial philosophy.
Vision
A future-oriented goal for the organization. It reflects the organization’s high ideals and challenging ambitions, and captures its uniqueness and distinctive competence.
Voluntary Disclosures Program
A program that provides taxpayers with the opportunity to correct past errors or omissions, and to report, without penalty, their tax obligations to the CRA.
Waiver
When penalties or interest have not yet been charged, the decision not to charge the amount, either at the taxpayer’s request or at the CRA’s own initiative.

1 Further information on these outcomes can be found at www.tbs-sct.gc.ca