Chapter 3 – Program Activities
Overview
This chapter is based on the Program Activity Architecture (PAA) developed by the CRA with the Treasury Board of Canada Secretariat. While the
details are still evolving, the PAA provides a structure for organizing, integrating, and presenting plans, budgets, and performance measures.
The Strategic Framework (Strategic Planning and Performance Reporting Framework) links program
activities and expected results, according to the PAA.
The CRA continues to have two strategic outcomes:
- Taxpayers meet their obligations and Canada’s revenue base is protected.
- Eligible families and individuals receive timely and correct benefit payments, contributing to the integrity of Canada’s
income security system.
The chapter is organized according to these strategic outcomes and the seven program activities (PAs) that support them:
-
Tax Services
- Client Assistance1 (PA1)
- Assessment of Returns and Payment Processing (PA2)
- Filing and Remittance Compliance2 (PA3)
- Reporting Compliance (PA4)
- Appeals (PA5)
- Benefit Programs (PA6)
- Corporate Services (PA7)
For each program activity, we present planned spending, an overview of the program, the approaches planned to advance the program, and the
priority initiatives for the planning period. We group together initiatives supporting core business and other initiatives reflecting new business opportunities.
Each section concludes with a table of deliverables for the planning period as well as performance indicators and targets measuring the program
activity’s expected results. These targets identify the percentage or degree of expected attainment of a performance level. Targets are established by program
managers through analysis of operational realities and infrastructure, historical performance, the complexity of the work involved, and the expectations of Canadians.
The Corporate Services section covers infrastructure activities (e.g., information technology, financial management, and human resource
administration) where enhancements support both a strong core business and capacity changes implicit in Agency 2010. Initiatives to mature the governance regime are
also outlined in this section. As with last year’s report, corporate services expenses have been proportionately allocated among the six core tax and benefit
program activities.
In addition, given that five years have now passed since the Agency was created, and since the departure of the customs function represents
a significant change, we have updated our mission, vision, and values to better reflect our mandate, culture, and the operating environment.
Strategic Planning and Performance Reporting Framework
The CRA contributes to the following Government of Canada outcomes
|
Federal organizations that support all Government of Canada outcomes
|
Income security and employment for Canadians
|
|
In support of these outcomes, the CRA has two strategic outcomes
|
Strategic Outcomes
|
|
Tax Services
|
Benefit Programs
|
Taxpayers meet their obligations and Canada’s revenue base is protected. |
Eligible families and individuals receive timely and correct benefit payments,
contributing to the integrity of Canada’s income security system. |
Expected Results
(supporting Strategic Outcomes)
|
Taxpayers, businesses and registrants receive timely, accurate, and accessible
information |
Benefit recipients receive timely, accurate, and accessible information |
Assessment and payment processing are timely and accurate |
Eligibility determination and payment processing are timely and accurate |
Tax and non-tax debt is resolved on a timely basis and is within targeted levels |
|
Reporting non-compliance is detected and addressed |
|
Taxpayers receive a timely and impartial review of contested decisions |
|
![Program Activities](/web/20061203194119im_/http://www.tbs-sct.gc.ca/rpp/0607/CRA-ARC/images/cra-arc04a.gif) |
![Program Activities](/web/20061203194119im_/http://www.tbs-sct.gc.ca/rpp/0607/CRA-ARC/images/cra-arc04a.gif) |
Program Activities
|
Client Assistance |
Benefit Programs
|
Assessment of Returns and Payment Processing |
|
Filing and Remittance Compliance |
|
Reporting Compliance |
|
Appeals |
|
![Enterprise Services](/web/20061203194119im_/http://www.tbs-sct.gc.ca/rpp/0607/CRA-ARC/images/cra-arc04a.gif) |
Corporate Services
|
Human Resources
|
Finance and Administration
|
Information Technology
|
Public Affairs
|
Agency Management
|
Policy and Intergovernmental Affairs
|
Corporate
Audit and Program
Evaluation
|
Tax Services
Each year, Tax Services interacts with 30 million individuals, businesses, trusts, and other organizations as it administers, assesses, and
collects over $330 billion in taxes and excise duties, including more than $40 billion in taxes on behalf of Canada’s provinces (excluding Québec),
territorial governments, and First Nations. The amounts collected help fund a wide range of programs and services that contribute to the social and economic well-being of
all Canadians.
The five Tax Services program activities help to ensure that taxpayers and businesses receive accurate information and assistance so that they
can understand their rights and obligations. Tax Services activities include registering businesses, charities, and deferred income plans; obtaining and processing returns
and payments; issuing rulings on and interpretations of tax law; collecting arrears; performing reviews and audits; and identifying and prosecuting cases of wilful
non-compliance. We also administer tax incentives, such as the Scientific Research and Experimental Development tax credit, film tax credits, and other targeted credits,
as well as deductions that generate refunds or otherwise reduce the amount of tax that would be owed.
The Strategic Outcome for the combined Tax Services program activities is — Taxpayers meet their obligations and Canada’s revenue
base is protected.
The table on the next page (Strategic Outcome Measures – Tax Services) identifies the
high-level measures we use to ensure that we meet this Strategic Outcome.
Strategic Outcome Measures – Tax Services
Performance Expectations |
Indicators |
Target |
Returns are filed on time without direct intervention by the CRA |
Population filing returns by specified due dates: |
|
|
|
- Corporations – especially taxable corporations
|
|
- Registrants (GST/HST, charities)
|
|
|
|
High degree of registration compliance |
Registration compliance rates for: |
|
|
|
|
|
Reported taxes (including installments) and source deductions are paid on
time |
Remittance compliance rates by: |
|
|
|
- Corporations – especially taxable corporations
|
|
- Businesses that collect GST/HST
|
|
- Employers for source deductions
|
|
Ratio of outstanding tax debt to gross cash receipts is within targeted levels |
|
High degree of reporting compliance is achieved |
Macro indicators: |
|
- Comparison of net GST revenues relative to total sales and personal expenditures on goods and services
|
|
- Comparison of personal income reported to the CRA relative to personal income estimated by Statistics Canada
|
|
Compliance rate estimates: |
|
- Key tax credits and deductions not subject to third-party reporting – individuals
|
|
- Random audits – self-employed individuals
|
|
- Random audits – small- and medium-sized corporations
|
|
Individuals and businesses receive fair treatment |
- Consistent application of Fairness provisions
|
- Targets to be established per Quality Assurance Program
|
- Number of cases and amounts forgiven
|
|
- Satisfaction ratings (measured by CRA Annual Survey and other surveys)
|
- Upward trend in positive survey results
|
Client Assistance (PA1)3
(thousands of dollars) |
Planned
2006-2007
|
Planned
2007-2008
|
Planned
2008-2009
|
Budgetary Main Estimates – gross (see Financial
Table 1) |
324,494
|
319,935
|
320,783
|
Program Priorities
- Improve taxpayer service on the Internet
- Implement channel convergence to allow taxpayers to move more easily across channels
- Enhance targeting and customization of outreach programs, and expand taxpayer and business consultation efforts
- Reconfigure CRA in-person services to include self-service kiosks, access to 1-800 network, and agents available by appointment
- Innovate in delivering services to Canadians through business transformation and the ongoing evolution of agreements with Service Canada
and provincial service organizations
- Ensure consistency, timeliness, and accuracy of information by implementing a content management system for the CRA site
- Improve the regulatory environment in which charities operate
- Implement a risk-based approach to registering deferred income plans
The Client Assistance program activity has two sub-activities:
- Client Services2
- Tax and Regulatory Affairs
Program Overview – Client Services
Through self-service and agent assistance, the Client Services sub-activity provides access to tools, assistance, and information that
facilitate voluntary compliance with tax obligations.
Program Approach – Client Services
To maintain our strong core business performance and our position as an innovative service leader, the CRA is continually enhancing and
modernizing its services. We will focus on improving the quality of our services so that they are simpler and easier to use and facilitate compliance.
Our strategies build on the CRA’s track record, including performance measurement against published external service standards. They are
also in line with the Government of Canada’s vision for the Next Generation Public Service.
We regularly analyze the demographics of taxpayers and businesses requesting in-person assistance, as well as the nature of their enquiries. The
aim is to better tailor service options and redirect enquiries to more cost-effective channels, such as our Web site and the telephone.
Priority Initiatives – Client Services
Strong and Modern Core Business
Traditionally, information was provided to taxpayers on a per-program basis, and those with questions about several programs had to make
multiple enquiries. We will continue to realign our service options and information material toward an approach centred on taxpayers or businesses, offering tools and
information tailored to their needs.
To reduce costs, we will encourage increased use of self-service options. At the same time, we recognize that some of the public prefer
in-person service. Accordingly, we will continue to offer such service by appointment, but we will organize targeted outreach and educational programs to promote and
encourage the use of assisted self-service.
We will strengthen and enhance our technology/infrastructure on all channels. This will support an integrated, taxpayer- or business-centred
service approach. It will also give us more flexibility to link to other organizations, programs, and levels of government, and to provide services on their behalf.
We will actively pursue partnerships with other service organizations at the federal, provincial, territorial and First Nations levels. This
will allow us to provide more integrated services to Canadians and businesses where it makes sense to do so.
New strategies will foster a dynamic and flexible workforce that can respond in a taxpayer- or business-centric manner to changing and
increasingly complex enquiries and concerns. With increased use of self-service options and program integration, CRA agents are expected to respond to more complex issues.
To assist them, we will provide interactive e-learning and online integrated reference tools.
To support decisions on the design of our Web site, Web analysis will include feedback from taxpayers, businesses, and their agents, as well as
research results. This will facilitate ongoing improvement of our online information services.
Outreach programs will address changing demographics, economic trends, and national and local compliance issues. The programs will be
fine-tuned to meet the particular needs of specific taxpayer or business groups, such as small- and medium-sized enterprises, seniors, new Canadians, and students. We will
also expand consultation and feedback so that we can continually evaluate taxpayer, business, and stakeholder needs and expectations.
Expand Business Opportunities
We will continue to consolidate services and take on new business. In delivering services to Canadians, we will strive to innovate through
business transformation and the ongoing evolution of agreements with Service Canada and provincial service organizations.
Deliverables – Client Services
Program Priorities |
Deliverables |
Dates |
- Improve taxpayer service on the Internet
|
Implement Web site enhancements: |
|
- Implement small business “corner”
|
|
- Improve linkages to/from CRA, Service Canada and Business sites
|
|
- Enhance site information for employers
|
|
- Implement channel convergence
|
- Implement Smartlinks in three additional call centres
|
|
- Enhance targeting and customization of outreach programs, and expand taxpayer consultation efforts
|
Target changing demographics, economic trends, and address national and local compliance issues: |
|
- Implement a targeted in-reach program at walk-in counters to inform taxpayers of electronic self-serve options and information
and forms available on the CRA Web site
|
|
- Reconfigure CRA in-person services
|
Reconfigure CRA in-person services by: |
|
|
- CRA office access to 1-800 network
|
- Agents available by appointment
|
- Increase partnerships and innovate in delivering services
|
- Sign a Memorandum of Understanding with a provincial service organization
|
|
- Pilot CRA assisted self-service in 10 Service Canada sites
|
|
- Ensure consistency, timeliness, and accuracy of information
|
- Implement a content management system
|
|
Measures – Client Services
Performance Expectations |
Indicators |
Target |
Taxpayers and businesses have access to timely
and accurate responses to their tax enquiries |
Maintain accurate and effective communications |
- Range and accuracy of communication products (publications, outreach, community voluntary programs)
|
|
- Partner with industry representatives to ensure information is targeted to taxpayers needs
|
- Enhance Small Business Guide in 2006-2007 in conjunction with CFIB, CPA, etc.
|
Meet our service standards and internal performance targets |
Service Standards |
|
Internal performance targets: |
|
- Legislative changes reflected in information to the public
|
|
- General and business enquiries telephone caller accessibility
|
|
Program Overview – Tax and Regulatory Affairs
For taxpayers, our Tax and Regulatory Affairs sub-activity publishes advance income tax rulings relating to the tax consequences of proposed
transactions, as well as technical interpretations of income tax law. Our GST/HST Rulings area provides taxpayers with an official interpretation or ruling of Part IX of
the Excise Tax Act, in writing, by telephone, or in person and through various technical publications.
Our Registered Plans area registers and monitors pension and other deferred income plans, while our Charities function administers the national
registration program for charities. A key activity has also been continuing implementation of the Charities Registration (Security Information) Act, which
supports Canada’s national security agenda and international obligations to counter terrorism.
Our excise duties and taxes area is responsible for administering the non-GST portions of the Excise Tax Act, as well as the
Excise Act and the Excise Act, 2001. This area is responsible for initiatives such as the Tobacco Compliance Strategy which will bring in a new
stamping and marking regime to improve compliance with the tobacco tax legislation. The Excise area is also responsible for issues dealing with breweries, distilleries,
and wineries.
On behalf of Human Resources and Social Development (HRSD), we administer the determination of employment status, pensionable earnings, and the
insurability of earnings provisions under the Canada Pension Plan and the Employment Insurance Act.
Program Approach – Tax and Regulatory Affairs
Charities: An ongoing priority is to enhance our services so that we can improve compliance. Our efforts will focus on
implementing the charities regulatory reform agenda. This is designed to give charities better access to policy information, increase the transparency of their
decision-making, offer them a fair and accessible process of redress, and impose sanctions for non-compliance where appropriate. Our Charities area is also working with
the provinces and territories to streamline and co-ordinate the overall regulatory framework.
Registered Plans: This sector has matured significantly since the implementation of pension reform regulations over a decade
ago. We are committed to increasing compliance while providing strong assistance to clients across the sector. An enhanced audit and review function will allow us to
monitor the plans we register. While compliance is a key component of our new approach, we are also upgrading services through our toll-free enquiries line, electronic
publications, and outreach activities.
GST/HST/Excise: A specialized tobacco project team has been created at CRA headquarters to facilitate the implementation of our
enhanced audit of small manufacturers initiative for the under-reporting of tobacco production. This team will develop specialized audit and compliance programs,
procedures, policies, and guidelines, and identify program timelines and milestones. The team will provide technical assistance to field staff. It will hold numerous
consultations and share information with the tobacco industry, provincial, territorial and First Nations authorities, and enforcement agencies such as the Royal Canadian
Mounted Police. The results will be better knowledge of non-compliance and a better ability to target potential non-compliance.
Priority Initiatives – Tax and Regulatory Affairs
Strong and Modern Core Business
We remain committed to increasing compliance in all areas of tax regulation, while continuing to provide strong taxpayer assistance.
Charities: Fiscal year 2006-2007 will be the third year of a five-year reform initiative designed to improve the regulatory
environment in which charities operate. We will work with the sector to promote the accurate and timely filing of the charity information return; ensuring broad access to
the new redress process; and facilitating greater access to charities information.
In addition, an integrated Charities system will be implemented by March 31, 2008, facilitating the organization, accessing, and
sharing of charities information across the function.
Registered Plans: We will implement new procedures to register deferred income plans, using a risk-based approach. To ensure
that they are in compliance with the Income Tax Act and Regulations, we will focus on how these plans are administered. We will continue to enhance services to
plan administrators by upgrading our toll-free enquiries line, making more information available electronically on our Web site, and improving our outreach activities.
GST/HST/Excise: Over the next several years, we will substantially increase the frequency of audit and compliance visits to
tobacco manufacturers. At the same time, we will make greater use of administrative monetary penalties for unreported production resulting in avoidance of excise duty and
other related taxes.
Expand Business Opportunities
We will continue to establish and expand business relationships with other federal government departments, provinces and territories, and First
Nations, to improve service and reduce overall administrative costs.
Deliverables – Tax and Regulatory Affairs
Program Priorities |
Deliverables |
Dates |
- Improve the regulatory environment in which charities operate
|
Improved service and transparency: |
|
- Enhance access to program information via the Internet
|
|
- Implement Phase I of an integrated charities system to facilitate organization and access to client information
|
|
Enhanced compliance: |
|
- Implement first full year of office audit program
|
|
- Implement first full year of intermediate sanctions regime
|
|
Increased collaboration with charitable sector organizations and with other charities
regulators: |
|
- Implement compliance-related educational programs through the Charities Partnership and Outreach Program
|
|
- Expand cooperation with provincial governments on public awareness and information-sharing initiatives
|
- March 31, 2007 and ongoing
|
- Organize an inaugural international conference of charities regulators
|
|
- Implement a risk-based approach to registering deferred income plans
|
- Implement a streamlined, risk-based approach to registering deferred income plans
|
|
- Implement an enhanced audit and review program
|
|
Measures – Tax and Regulatory Affairs
Performance Expectations |
Indicators |
Target |
Taxpayers, businesses, and registrants receive
timely, accurate, and accessible information |
Meet our service standards and internal performance targets |
|
|
Registrants (registered plans, registered
charities) meet their filing and reporting obligations |
Registrants comply with requirements of the Income Tax Act |
- Registered plans that file on time
|
|
- Revocations of registered charity status for failure to file the annual information return
|
|
- Revocations of registered charity status for cause
|
|
Enhance ability to target tobacco production under-reporting |
- Number of audit and compliance visits to tobacco manufacturers
|
- 300 additional compliance visits by March 31, 2007
|
Canadians receive timely rulings with respect
to their entitlement under the CPP and/or EI |
Rulings with respect to Canadians’ entitlement under the CPP and/or EI are timely |
- Percentage of CPP/EI rulings completed within target timeframes
|
|
Assessment of Returns and Payment Processing (PA2)
(thousands of dollars) |
Planned
2006-2007
|
Planned
2007-2008
|
Planned
2008-2009
|
Budgetary Main Estimates – gross (see Financial
Table 1) |
786,751
|
768,968
|
766,389
|
Program Priorities
- Provide enhanced online Internet services
- Improve services and compliance through greater use of technology
- Implement the 1% reduction in GST/HST as announced in the May Federal Budget
- Focus on business opportunities
- Redevelop the GST/HST system
Program Overview
Through the Assessment of Returns and Payment Processing program activity, we assess and process individual and business tax returns and
payments using risk assessment, third-party data matching, and dependable information validation processes. As well, every known business in Canada is registered through
this activity area (except those for which registration is not required by law).
Program Approach
We believe that high-quality service increases voluntary compliance by encouraging taxpayers and businesses to participate in an accessible and
responsive tax system.
Over the planning period, we will:
- maintain our strong performance by encouraging wider use of electronic filing and by expanding our electronic service offerings;
- enhance compliance through the strategic use of data in support of risk assessment; and
- identify and adopt the best administrative practices by being an active member of various international forums.
Priority Initiatives
Strong and Modern Core Business
Electronic filing and service offerings: We will rebuild and modernize our core information processing systems to make them
more flexible and better able to respond to the business needs of existing and new clients.
In the short term, we plan the following actions:
- Enhance online Internet services through our My Account portal by offering View My Return and other new options.
- Establish My Business Account.
- Develop an Internet portal allowing authorized tax professionals to manage their taxpayers’ accounts online.
- Start developing a Web site offering customized, multi-jurisdictional and secure online services to Canadian businesses. Users will
eventually be able to view information and conduct transactions with the CRA, provinces/territories, and other government organizations.
- Improve service and procedures through greater use of technology, such as two-dimensional bar coding. Leverage Matching Redesign to match
additional slips and to complete more beneficial taxpayer adjustments.
- Improve and market taxpayer- or business-centred electronic services. These will allow integrated access to tax information; provide
standardized accounting outputs; and enable transactions across our revenue lines.
- Continue redevelopment of the GST/HST system to modernize delivery of the program.
New Budget 2006 Priority – 1% GST/HST reduction: The CRA is implementing the reduction in GST from 7% to 6% and in the
HST from 15% to 14%, announced in the May 2006 Federal Budget. The change is effective July 2006.
Expand Business Opportunities
We will continue to establish and expand business relationships with other federal, provincial and territorial and First Nation organizations to
improve service to taxpayers/businesses and reduce overall administrative burden and costs. To this end, we will take the following actions:
- Encourage federal and provincial organizations to adopt the Business Number (BN) as a program identifier for a number of their business
programs and services.
- Develop a comprehensive Small- and Medium-Sized Enterprises (SMEs) Strategy, and work more closely with key associations and
representatives of SMEs.
- Develop new Tax Centre and Tax Services Office strategies. These will capitalize on our competitive advantage to leverage new business.
They will also optimize our infrastructure to improve program efficiency and effectiveness.
- Continue to work with the Organization for the Advancement of Structured Information Standards (OASIS) Committee to facilitate the
electronic exchange of tax information via a non-proprietary standard (Tax-XML).
Deliverables – Assessment of Returns and Payment Processing
Program Priorities |
Deliverables |
Dates |
- Provide enhanced online Internet services
|
Electronic filing/services |
|
|
|
- Establish My Business Account
|
|
- Develop an Internet portal that provides tax professionals with tools to manage their authorized taxpayers’ accounts
online
|
|
- Third-party privilege management
|
- October 2007 (Phase II – Businesses)
|
- Improve services and compliance through greater use of technology
|
- Two-dimensional bar coding
|
|
- Match additional slips and complete more beneficial taxpayer adjustments
|
|
- Redevelop the GST/HST system
|
- Deliver redesigned processing system
|
|
- Move to common platforms for financial accounting and output
|
|
- Move to My Business Account
|
|
- Move stand-alone systems to mainframe
|
|
- Focus on business opportunities
|
- Continue to develop agreements with other partners to adopt the services offered by Business Number (BN)
|
|
- Develop strategies for the optimal organization of existing and potential new business in Tax Centres and Tax Services
Offices
|
|
- Continue work to facilitate the standardized electronic exchange of tax information
|
|
- Work with OASIS to facilitate electronic exchange of tax information
|
|
- Develop a comprehensive strategy for Small- and Medium-Sized Enterprises (SMEs)
|
|
Measures – Assessment of Returns and Payment Processing
Performance Expectations |
Indicators |
Target |
Assessment and payment processing are timely
and accurate |
Meet our service standards and internal performance targets |
Service Standards |
|
Internal performance targets: |
|
- Payments deposited within 24 hours of receipt
|
- 100% (95% during peak season)
|
- Business Number registrations within five working days
|
|
- T1 returns received on time processed by June 15
|
|
- T4 information returns are processed by April 30
|
|
- T5 information returns are processed by May 31
|
|
Processing and assessing of returns are accurate |
- T1 Individual returns are assessed accurately
|
|
- Taxpayer-requested adjustments are reassessed accurately
|
|
Expand range of alternate electronic services and improved take-up rates |
- Electronic filing of returns and reassessments
|
- As identified on the Deliverables table on
![Page](/web/20061203194119im_/http://www.tbs-sct.gc.ca/rpp/0607/CRA-ARC/images/cra-arc04b.gif)
|
|
- 70% of T1 returns electronically filed by 2010 tax year
|
- Year-over-year improvement in take-up rates of others
|
Reporting non-compliance is detected and
addressed |
Effective assessment of risk |
- Ratio of dollar value of targeted versus random reviews
|
- Upward trend in ratio of targeted reviews compared to random reviews
|
Effective detection of non-compliance |
- Dollars assessed through pre-assessment reviews
|
|
- Dollars assessed through post-assessment reviews
|
|
Growth in the programs and services administered for the provinces, territories, and other federal
departments to reduce duplication across all levels of government and to lower the overall cost of program delivery |
- Number of programs and services administered for other jurisdictions
|
|
Filing and Remittance Compliance (PA3)4
(thousands of dollars) |
Planned
2006-2007
|
Planned
2007-2008
|
Planned
2008-2009
|
Budgetary Main Estimates – gross (see Financial
Table 1) |
704,117
|
703,439
|
707,201
|
Program Priorities
- Maintain strong core business programs
- Implement business transformation
- Pursue opportunities for business development
Program Overview
Our Filing and Remittance Compliance program activities ensure compliance with tax laws for filing, withholding, and payment requirements,
including amounts collected or withheld in trust on behalf of the Government of Canada and the provinces, territories, and First Nations.
Our non-filer/non-registrant function pursues unfiled personal and corporate income tax returns, as well as the registration of businesses that
have not registered for the GST/HST as required. We also carry out compliance and enforcement activities related to filing returns and remitting payroll source deductions
(encompassing taxes, Canada Pension Plan (CPP)/Employment Insurance (EI) premiums) and GST/HST amounts.
Our accounts receivable function is responsible for the timely collection of overdue accounts for all taxes, levies, duties, and other amounts,
and assures effective tax debt management. This function now also deals with collection of non-tax debts for other departments regarding overpaid CPP and EI benefits, as
well as the collection of defaulted student loans. The collection activities on these programs were transferred to the CRA on August 1, 2005.
Program Approach
The integrity of the tax system depends on taxpayers honouring their obligations by filing and properly reporting on their tax returns, and
paying any amounts owing. Our program compliance approaches encourage taxpayers to voluntarily comply with their obligations. We are committed to using the full array of
tools at our disposal to resolve cases that require more formal measures.
Since our collection and non-filer program activities are subject to important compliance risks, we plan to reinforce our processes and
enforcement approaches aimed at curbing non-compliance.
For the planning period, we have an aggressive business transformation agenda built on:
- the adoption of an integrated, taxpayer/debtor centred approach aimed at modernizing our procedures and facilitating the integration of tax
and non-tax workloads;
- the adoption of new technologies to enhance strong core performance, and to allow for improved analytical capacity and associated
risk-based approaches for all our tax and non-tax activities; and
- the development and support of our employees as we modify our approaches, and the need to prepare them to work with new technology and face
more complex and diverse workloads.
Our business transformation agenda will strengthen the position of the CRA as an attractive and effective service provider. It will also create
opportunities to market CRA services in the areas of tax and non-tax accounts receivable and returns compliance.
Priority Initiatives
Strong and Modern Core Business
To manage growing workloads, we will modernize and improve core operations by adopting new business approaches and progressively implementing
new technology for risk assessment, work distribution, and decision support.
Achieve our core tax program commitments and enhance their delivery: We will continue to meet our tax program commitments by
maintaining the level of outstanding debts within targeted levels and by detecting and addressing non-compliance with the registration, filing, and remitting obligations
of taxpayers.
2010 National Program Delivery Model: We will review existing workloads and associated business processes and identify
opportunities for improvement through business re-engineering, application of technology, and workload management.
Non-tax collection program modernization and integration: This initiative relates to the modernization launched by Social
Development Canada (now HRSD) before August 1, 2005, when it transferred collection activities to the CRA. The CRA’s new responsibilities mainly concern the
recovery of CPP/EI social benefit overpayments and defaulted student loans. The business and modernization activities are currently being examined to adapt them to the
CRA’s approaches as well as assuring the associated Expenditure Review Committee commitment of increased recoveries of $123 million over the next several years
are met. Over the next three years, we will continue with the modernization initiative and progressively integrate the program and resources within the CRA.
Implement business transformation: The Agency must maximize the use of modern technology to support the strategic use of
taxpayer information, and to improve the way we identify, manage, and distribute our workloads and measure our results.
We will implement a new technology platform within two years. This will allow us to integrate individual-based taxpayer workloads, and adopt a
more taxpayer- or debtor-centric view. It will also aid in the resolution of our tax collections and compliance issues. Other lines of business are planned to migrate on
this platform including non-tax collection workloads in the third year. Subsequent progress is expected for business clients (GST, T2, and Payroll) beyond the three-year
timeframe.
We will support employees through the business transformation process by providing training, and revising job descriptions and competency
requirements as enhancements and changes are made to our business processes.
Expand Business Opportunities
Client base: We will create an expanded client base and strengthen existing relationships by pursuing new agreements on the
collection of non-tax debts with other government departments (e.g., Justice, Citizenship and Immigration). We will also seek agreements with provincial Workers’
Compensation Boards in the area of joint compliance initiatives targeting registrants.
Deliverables – Filing and Remittance Compliance
Program Priorities |
Deliverables |
Dates |
- Maintain strong core business
- Strong and Modern Core Business
|
- Stem the growth in the accounts receivable inventory
|
|
- Reduce the level of aged inventory
|
|
- Implement the insolvency strategy and the instalment campaign
|
|
- Continue the creation of a national inventory for new accounts and workloads
|
|
- Improve compliance and enforcement activities relating to withholding, remitting, and reporting obligations as well as
registration for GST/HST
|
|
- Target high-risk workloads based on the risk assessment model to action on a priority basis
|
|
- Modernize non-tax collection program: Integrate Human Resources and Social Development (HRSD) and CRA revenue collection
resources, technology and business processes
|
|
- Implement business transformation
- Expand Business Opportunities
|
Progressively implement a new technological platform: |
|
- Roll out Integrated Revenue Collections for our individual-based programs, including both tax and non-tax collections
programs.
|
|
- Progressively roll-out integrated Revenue Collections for business-based tax programs
|
|
- Develop an integrated taxpayer- centred approach aimed at modernizing processes and facilitating the integration of tax and
non-tax debt workloads
|
|
- Implement the National Revenue Collections Program Delivery Model including non-tax lines of business
|
|
- Support our employees as we progress with our business transformation agenda
|
|
- Expand Business Opportunities
- Pursue opportunities for business development
|
- Integrate collection and compliance operations from other levels of government and develop the Collections Canada concept
|
|
- Review the legislative provisions aimed at facilitating marketing of our debt management services
|
|
- Pursue partnership potential with Department of Justice (DOJ) for individuals-based fines and Citizen and Immigration for
sponsorship
|
|
Measures – Filing and Remittance Compliance
Performance Expectations |
Indicators |
Target |
Tax and non-tax debt is resolved on a timely
basis and is within targeted levels |
Tax debt is resolved on a timely basis |
- Dollar value of Tax Services Office (TSO) production compared to dollar value of TSO intake of new accounts receivable
|
|
- Resolve more than 90% of accounts
|
- Percentage of intake resolved in the year of intake
|
- 60% to 65% of accounts resolved
|
- Percentage of accounts receivable over five years old
|
- Maintain under 16% of the value of the portfolio of accounts
|
Tax debt is within targeted levels |
- Dollar amount of cash collected
|
- $8.6 billion for 2006-2007
|
Non-tax debt is recovered within the established objectives |
- Dollars collected – EI and Employment overpayments
|
|
- Dollars collected – Defaulted Canada Student Loans
|
|
- Dollars collected – Inactive Canada Pension Plan overpayments
|
|
Reporting non-compliance is detected and
addressed |
Non-compliance is identified and addressed through tax
review programs |
- Dollar value of non-compliance identified through tax review programs
|
- Employer/Payroll/GST compliance audits – $1.8 billion
|
- T1/T2 Non-filers/GST non-registrants – $2.2 billion
|
Reporting Compliance (PA4)
(thousands of dollars) |
Planned
2006-2007
|
Planned
2007-2008
|
Planned
2008-2009
|
Budgetary Main Estimates – gross (see Financial
Table 1) |
1,106,654
|
1,099,472
|
1,098,854
|
Program Priorities
- Address aggressive tax planning through more research and analysis, increased business intelligence tools for auditors, and taxpayer
education on aggressive tax planning schemes
- Pursue underground economy compliance by implementing recommendations from integrated enforcement team pilots and developing communication
products to educate businesses about their responsibilities
- Update national strategic approaches to combat GST/HST non-compliance and fraud
- Continue research, infrastructure, and human resource initiatives to strengthen core activities
- Improve overall program management of the Voluntary Disclosures Program
Program Overview
The Reporting Compliance program activity addresses the accuracy and completeness with which taxpayers report their tax liability. It covers a
range of audit and enforcement sub-activities. Major functions include examinations, reviews, audits and investigations to ensure compliance with federal, provincial and
territorial income tax and GST laws.
Our audit sub-activity deals with individual audits, business audits, international tax, and tax avoidance.
Our investigations sub-activity investigates suspected cases of tax evasion and fraud, pursues criminal prosecutions, and publicizes successful
prosecutions of tax law offenders to deter others. In addition, our Special Enforcement Program helps combat organized crime by enforcing the legislation that the Agency
administers.
The Reporting Compliance program activity is also responsible for administering the Voluntary Disclosures Program (VDP). The VDP encourages
taxpayers to come forward and correct past omissions thus rendering themselves compliant with their legal obligations relating to taxation. Taxpayers who take advantage of
the VDP, however, have to pay the taxes owing, plus interest. In certain situations, the amount of interest to be paid may be reduced.
Our Scientific Research and Experimental Development (SR&ED) sub-activity is a federal tax incentive encouraging Canadian businesses to
conduct research and development in Canada.
Other functions include research and analysis of compliance behaviour and trends, identification and assessment of tax compliance risk, and
development of tools for use in audits and investigations.
The Reporting Compliance program activity is delivered by over 9,500 employees across Canada. We conduct more than 318,000 compliance actions
every year and refer over 200 investigations to the Department of Justice for prosecution. In 2004-2005, our actions had an identified fiscal impact of $5.78 billion,
exceeding our commitment to the Government of Canada. We also process about 11,000 SR&ED claims each year.
Program Approach
The basis of the Canadian tax system is that taxpayers determine their own liability under the law and then pay the correct amount of tax. The
vast majority of Canadians (individuals and businesses) comply with tax laws when provided with the proper information, tools, and assistance. When they do not, our
strategy is to identify and detect the most serious non-compliance issues and cases, take appropriate action, and deter future non-compliance.
Our administration of the tax system relies on effective risk management to identify emerging compliance risks and assess them for their
potential effect on the tax base. We then develop strategies for mitigating the greatest risks to compliance with federal and provincial/territorial laws. The
strategies may involve adjustments to address specific taxpayer segments or particular areas of non-compliance, using a mix of instruments and activities. We
continually review program results to confirm that they are achieving program expectations and to optimize resource utilization.
Part of our risk management approach is to maintain an audit presence across all industry sectors and types of taxpayers. This deters
non-compliance by increasing the credibility and visibility of our compliance programs.
Our initiatives for the coming period show that we continue work we started in 2004-2005 with the Compliance Review, which confirmed that the
greatest risks of reporting non-compliance are in aggressive tax planning, the underground economy and GST/HST fraud. These risks are not new. Giving them new emphasis,
however, includes refining our understanding of non-compliant taxpayer behaviour, improving risk management and targeting techniques, and sharpening the focus of our audit
and investigation resources to further improve the detection and deterrence of these types of non-compliance.
Priority Initiatives
Strong and Modern Core Business
Aggressive tax planning and tax evasion: Aggressive tax planning involves schemes and arrangements that go beyond the intent of
the legislation. To combat aggressive tax planning, we will continue to focus on early identification and analysis of schemes, timely audits, measures to increase public
awareness, enforcement visibility, recommendation of legislative amendments, and collaboration with tax treaty partners. We will be addressing the issue of aggressive
international tax planning, particularly the abusive use of tax havens, through a number of initiatives:
- Through our Centres of Expertise, we have begun and will continue to increase audit activity on international aggressive tax planning,
including tax haven and transfer pricing issues. By March 31, 2008, we expect to complete 800 additional audits, with an estimated fiscal impact of over
$200 million.
- We will complete studies in 10 research areas on aggressive tax planning schemes. Based on these findings, we will introduce
improvements to our compliance risk assessment tools by March 31, 2007. We will also undertake additional studies throughout the planning period.
- We will expand the CRA Internet site to alert taxpayers to aggressive tax planning schemes. The Internet page will provide a forum for the
Agency to state its position to the public on potentially abusive arrangements. This is a key element of the CRA’s aggressive tax planning strategy.
Underground economy: The underground economy is commercial activity that is unreported or under-reported for tax purposes. To
combat the underground economy, we will:
- Increase our investment in research and analysis on the underground economy, and use the results to guide and refine our compliance
strategy. We are increasing research on the underground economy, factors contributing to its growth in Canada, and the effectiveness of compliance strategies in
reducing non-compliance. Under a pilot project, a satellite analysis unit will be established in one region. The results of this pilot will be evaluated for possible
creation of such units in all regions in 2007-2008.
- Continue to benchmark our approach to addressing the underground economy with other tax administrations to refine our compliance
strategies. Plans have been developed for an independent review of the approaches and best practices adopted by foreign tax administrations in addressing the
underground economy. The review findings are expected to be available in 2006-2007. They will assist in validating components of the CRA’s compliance strategy,
identifying new or novel approaches that have been tried and tested with some success, and identifying research methods that have been developed and used to assess the
effectiveness of compliance measures.
- Expand the use of third-party information to detect underground economy activity. We will explore new partnerships with provincial
Workers’ Compensation Boards and other federal, provincial, territorial and First Nations agencies to gain access to information that will help us detect cases
of non-compliance.
- Publicize the consequences of participating in the underground economy. We will expand our communications products (brochures, pamphlets,
home shows, Web site) to inform Canadians of the risks of participating in the underground economy. We will develop new communications products to inform businesses
about their responsibility for maintaining adequate books and records.
- Analyze the results of the integrated enforcement teams’ pilots on chronic non-compliers.
GST/HST compliance: Our ongoing program activities seek to prevent improper GST/HST refunds, and to create a legislative and
administrative environment that reduces systematic opportunities for fraud. Activities include the following:
- Improve risk assessment for registration and pre-payment to identify high-risk taxpayers before, and at the time of, refund claims. The
High Risk Analysis Teams program is being redesigned to equip it with modern technical tools for improving efficiency and effectiveness.
- Identify high-risk taxpayers at the time of registration and before refund claims are paid, by implementing the findings of a series of
pilot projects to be completed in 2006-2007. The pilot studies will allow us to improve our risk assessment procedures.
- Use informant leads and partnerships with law enforcement agencies.
Voluntary Disclosures Program: To improve overall program management of the VDP, we will redefine program objectives and
performance measurement criteria, review VDP policies and guidelines to improve program consistency in the field, and ensure that the program is fully integrated with CRA
compliance activities.
Strengthening capacity: As new responsibilities and increasing business complexity cause the work of the CRA to expand, we must
be able to handle a higher work volume and deal with more challenging files. Many improvements to our core capacity will support these goals. We will increase our capacity
for policy development and research; both are critical elements of our compliance strategy. We will replace legacy systems with applications and hardware that enable us to
better ensure compliance with tax legislation. We will strengthen our relations with other governments to deliver the compliance programs that our
clients require.
Specific plans include the following:
- Develop a Cross Program Taxpayer Compliance Profile system to provide a complete and common view of a taxpayer, with information from the
CRA’s assessment, compliance, and collections program activities.
- Subject to final project approval, implement new program delivery and management information systems stemming from our Business Integration
Systems Support Infrastructure (BISSI). This initiative will run from winter 2005 to 2011. It will offer program officers, auditors and investigators secure,
single-window access to a suite of systems to support risk assessment, program delivery and integrated information management. During this planning period we will
conduct pilots and implement initiatives. Under these, we will develop tools for users through prototyping and testing, and initiate pilots that include workload
selection, workload management, and the conduct of compliance activities.
- Establish a workforce strategy to recruit and develop new CRA staff and retain our qualified workforce.
Deliverables – Reporting Compliance
Program Priorities |
Deliverables |
Dates |
- Address aggressive tax planning through more research and analysis, increased business intelligence tools for auditors, and
taxpayer education on aggressive tax planning schemes
|
- Increase audit and enforcement against the abusive use of international tax havens
|
|
- Complete studies in 10 research areas, analyze, and report on results concerning aggressive international tax
planning
|
|
- Expand the CRA Internet site to alert taxpayers about aggressive tax planning schemes
|
|
- Pursue compliance from the underground economy by implementing recommendations from integrated enforcement team pilots and
developing communication products to educate businesses about their responsibilities
|
- Partnerships to generate more third-party information to detect underground economy activity
|
|
- Expand our communication products (brochures, pamphlets, home shows, Web site) to remind Canadians of the risks of
participating in the underground economy and to inform businesses about their responsibility for maintaining adequate books and records
|
- March 31, 2007 and ongoing
|
- Update national strategic approaches to combat GST/HST non-compliance and fraud
|
- Redesign of the GST/HST High Risk Analysis Teams program
|
|
- Improve methods for combating GST/HST non-compliance and fraud through implementation of pilot project results
|
- March 31, 2007 (results of pilot projects to be completed in 2006)
|
- Improve overall program management of the Voluntary Disclosures Program
|
- Redefine program objectives and performance measurement criteria for the Voluntary Disclosures Program
|
|
- Review VDP policies and guidelines
|
|
- Fully integrate the Voluntary Disclosures Program with the CRA compliance activities
|
|
- Continue research, infrastructure, and human resource initiatives to strengthen core activities
|
- Implement BISSI pilot projects (business transformation plan, human resources strategy, detailed business requirements, and IT
infrastructure)
|
|
- Establish a workforce strategy to recruit and develop new members and to retain our qualified workforce
|
|
- Increase incorporation of provincial risk factors into risk assessment systems
|
|
Measures – Reporting Compliance
Performance Expectations |
Indicators |
Target |
Detect and address reporting
non-compliance |
Meet our Service Standards and internal performance targets |
Service Standards for SR&ED and Film/Video tax credits |
|
Internal performance targets: |
|
- Number of taxpayers audited
|
|
- Outreach activities completed
|
|
Effective assessment of risk and detection of non-compliance |
- Results of random versus targeted reviews (Core Audit program)
|
- Results of targeted reviews exceed those of random reviews
|
- Percentage of risk-based reviews resulting in detection of non-compliance
|
|
|
|
- Fiscal impact of compliance activities
|
|
The Voluntary Disclosures Program is administered in a consistent manner |
- VDP cases validated as a result of Quality Assurance (monitoring) review
|
|
Appeals (PA5)
(thousands of dollars) |
Planned
2006-2007
|
Planned
2007-2008
|
Planned
2008-2009
|
Budgetary Main Estimates – gross (see Financial
Table 1) |
137,121
|
136,158
|
136,047
|
Program Priorities
- Review the Appeals program in field offices
- Expand online access to redress process for corporate taxpayers
- Integrate Appeals risk management into the overall framework of both the CRA and other clients
- Facilitate improved data capture and program reporting of amounts forgiven under the Fairness Provisions
Program Overview
The Appeals program activity resolves disputes between the CRA and taxpayers by conducting fair and impartial reviews of our
decisions, and by assisting the Department of Justice during any subsequent appeal to the courts. This program activity is responsible for reviewing taxpayers’
contested decisions in the areas of:
- income tax,
- GST/HST,
- excise tax,
- Canada Pension Plan pensionability of an employment, and
- Employment Insurance insurability of an employment.
In addition, Appeals leads the CRA’s Fairness Initiative, which allows for application of legislative provisions to cancel or waive
interest and penalties when taxpayers cannot comply with tax laws because of circumstances beyond their control.
Program Approach
Our objective is for Canadians to continue receiving an impartial and responsive review of contested decisions. As outlined in Agency 2010,
we believe that an impartial and responsive dispute resolution process fosters trust in the integrity of Canada’s tax system, and that this in turn helps promote
compliance.
Over the planning period, we will improve the CRA’s business intelligence related to our dispute resolution procedures and our response to
court challenges. To do this, we will work closely with our partners in the field (e.g., via our regional risk committees) and other government departments (e.g., Justice
Canada’s Tax Law Services, and Finance Canada). The aim is to achieve a more co-ordinated appeals posture.
We will also ensure a positive, professional, respectful, and co-operative workplace that stresses the provision of services with integrity, as
well as a workplace in which conflicts are managed in a positive and productive manner. We will promote this environment through leadership, appropriate staffing, and
conflict management. We will emphasize multi-year human resources planning as we prepare for the move to multi-year planning and resource allocation in 2006-2007.
Our program approach includes a number of actions:
- Review our core business operations, and strengthen them by enhancing the accessibility, transparency, consistency, and timeliness of
dispute resolution.
- Improve risk management for dispute and litigation issues.
- Continue to be the CRA’s centre of expertise in all matters pertaining to Fairness Provisions.
Priority Initiatives
Strong and Modern Core Business
Appeals Vision: We believe that the creation of centres of expertise will ensure that we have the right people in the right
place at the right time. Continuous review of our infrastructure will help us improve the quality and timeliness of our program delivery, especially the Appeals Large
Files Program.
We will complete the pilot project launched in the Sudbury Tax Centre that is improving workload management, risk identification, and our
ability to quickly deal with less complex files while improving our overall timeliness.
Canada Pension Plan and Employment Insurance Program: We will address inefficiencies in the CPP/EI redress process noted in the
2004 report of the Auditor General, and will determine areas of improvement. For this purpose, we will continue with our review of the program together with our
partners, including the Agency’s Filing and Remittance Compliance program activity, Human Resources and Social Development (HRSD), and the Department of Justice.
In the short term, we will improve our accountability with HRSD and clarify the roles of our CPP/EI appeals officers and those of ruling
officers, to eliminate any duplication of effort. In addition, we will conduct an analysis to determine the actual resource requirements for this program.
Government On-Line: We will move forward with our Government On-Line (GOL) initiatives to support the Agency’s overall
approach within the broader government agenda. We will continue to make our Appeals programs more accessible through the ‘My Account’ portal. This will
facilitate the redress process when corporations dispute an assessment or determination.
With the overall increase in electronic filing, efficiencies will be gained in the administration of our dispute resolution procedures. These
increased efficiencies will also enable us to accept new workloads for various appeals processes as the Agency gains an increased client base.
Integration of Risk Management: We will move beyond the risk management of individual files to integrate Appeals risk
management into the overall framework of the CRA and that of our clients in other government departments. Risk will be managed using a “whole of government”
approach, ensuring horizontal accountability.
Building on our current risk management foundation, we will renew and re-emphasize risk management at the grassroots level to ensure
that all risks are identified as early as possible.
Fairness Provisions Reporting: Across the CRA, we will continue to use monitoring and quality assurance at the program
level to ensure consistent delivery of the Fairness Provisions. Public confidence in the Agency will be strengthened as fairness is managed consistently across all
CRA programs.
Specifically, we will enhance system capability to facilitate improved data capture and program reporting of amounts forgiven under the
Fairness Provisions.
Expand Business Opportunities
The initiatives associated with maintaining a strong core business show how we plan to improve program delivery for taxpayers. In turn, these
enhancements to our Appeals infrastructure will make the use of our platform more attractive to provinces, territories and other clients. We will continue to review best
practices of tax administrations in other jurisdictions.
Deliverables – Appeals
Program Priorities |
Deliverables |
Dates |
- Review the delivery of the Appeals program in field offices
|
- Complete the pilot project in Sudbury to improve workload management
|
- December 2006, at which time decision will be made regarding further implementation
|
- Create centres of expertise for our Appeals Large File Program
|
|
- Finalize our review of infrastructure
|
|
- Improve program management of the CPP/EI Program
|
- Clarify roles of our CPP/EI appeals officer vis-à-vis ruling officers to eliminate areas where there may be a duplication
of effort
|
|
- Conduct an analysis that will determine the actual resource requirements for the CPP/EI workload
|
|
- Expand online access to redress process for corporate taxpayers
|
- Expand accessibility to our redress process to corporate clients through improvements to My Account
|
|
- Integrate Appeals risk management into the overall framework of both the CRA and in partnership with other clients
|
- Risk management at the grassroots level will be renewed and re-emphasized to ensure all risks are identified as early as
possible in the process
|
|
- Facilitate improved data capture and program reporting of amounts forgiven under the Fairness Provisions
|
- Enhance system capability to facilitate improved data capture and program reporting of amounts forgiven under the Fairness
Provisions
|
|
Measures – Appeals
Performance Expectations |
Indicators |
Target |
Taxpayers receive a timely and impartial review
of contested decisions |
Meet our established Service Standard |
|
|
Maintain high levels of transparency, consistency, and accuracy |
- Levels of transparency, consistency, and accuracy
|
- Targets of 90% and 100% as applicable per Quality Assurance Program
|
Contested decisions are resolved within appropriate timeframes |
- Number of workable days to complete a case
|
- Targets under development
|
- Average age of workable inventory
|
- Neutral or downward trend
|
Benefit Programs (PA6)
(thousands of dollars) |
Planned
2006-2007
|
Planned
2007-2008
|
Planned
2008-2009
|
Budgetary Main Estimates – gross (see Financial
Table 1) |
321,446
|
326,179
|
332,747
|
Program Priorities
- Develop a telephone service standard for the Canada Child Tax Benefit (CCTB)
- Determine feasibility of online benefit applications through My Account
- Develop a modernization strategy for IDENT system
- Begin multi-year implementation of Disability Tax Measures Initiative recommendations
- Implement a benefit programs communication strategy
- Continue to refine newly-developed benefit programs compliance strategy based on education, facilitated compliance, and a credible
enforcement presence
- Expand business with clients
Program Overview
The Benefit Programs activity supports the efforts of federal, provincial, and territorial governments to assist persons with disabilities,
families and children, and low- and moderate-income households, and to reduce child poverty. We provide Canadians with income-based benefits, credits and other services
that contribute directly to their economic and social well-being. We administer four ongoing federal programs:
- the Canada Child Tax Benefit (CCTB)
- the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit
- Children’s Special Allowances
- the Disability Tax Credit (DTC)
In addition, we administer 17 ongoing benefit programs on behalf of the provinces and territories. As well, we deliver one-time payment
programs for provinces and the Government of Canada—most recently, the Alberta 2005 Resource Rebate and the federal Energy Cost Benefit payment. We also supply
information as authorized by law to federal, provincial, and territorial clients, supporting the administration of their benefit and other income-based
programs.
Ongoing Benefit Programs Administered by the CRA on behalf of the Provinces and Territories
- Alberta Family Employment Tax Credit
- Saskatchewan Child Benefit
- Saskatchewan Sales Tax Credit
- Northwest Territories Child Benefit
- Northwest Territories – Territorial Worker’s Supplement
- Nunavut Territorial Worker’s Supplement
- New Brunswick Child Tax Benefit
- New Brunswick Working Income Supplement
- Nova Scotia Child Benefit
- Newfoundland and Labrador Child Benefit
- Newfoundland Harmonized Sales Tax Credit
- Newfoundland and Labrador Seniors’ Benefit
- Mother Baby Nutrition Supplement (Newfoundland and Labrador)
Program Approach
Benefit Programs plays a significant role in the government’s Service to Canadians initiative. Our strategic outcome is that eligible
families and individuals receive timely and correct benefit payments.
Administration of Benefit Programs is divided into two sub-activities:
-
Client services – Benefit programs5
- Provides benefit recipients with the tools, assistance and information they need by maintaining high-quality services on the
telephone, and through self-service and in-person channels.
-
Benefit Programs Administration
- Maintains strong performance in the timely and accurate issuance of 70 million benefit payments, including payments under
provincial and territorial programs.
- Maintains high program enrolment rates and increase awareness of eligibility.
- Ensures that only those who are entitled receive benefits.
- Uses our unique technology and national benefit delivery infrastructure to deliver new programs and services on behalf of a
broad range of clients.
Priority Initiatives
Strong and Modern Core Business – Client services – Benefit programs
Establish Telephone Service Standards/ Internal Performance Targets: Person-to-person telephone service is essential to many
benefit recipients, especially those with low incomes who may lack access to the Internet. We will implement a telephone service-level standard for the CCTB. We will
establish a new internal performance target for the GST/HST credit after compiling and analyzing sufficient data from the toll-free network implemented in
June 2004.
Strong and Modern Core Business – Benefit Programs Administration
Expand My Account services: While the telephone is the preferred method of contact for many benefit recipients, our
accessibility strategy also includes reducing recipients’ need to call by promoting the use of technology; this builds their skills and helps contain our costs. We
will make sure that recipients have ready-telephone access to key information during peak call-volume periods close to monthly CCTB and quarterly GST/HST credit payment
dates. Our Child and Family Benefits Web site provides answers to common benefit enquiries. Benefit Payments Online, part of My Account, gives recipients a convenient
single point of access for information about their benefit accounts. We are exploring the possibility of offering new self-service options. For example, we will assess the
feasibility of permitting parents to apply for the CCTB and register their children for the GST/HST credit online.
System modernization: We process millions of payments each year for CCTB and GST/HST credit recipients, including payments
under related provincial and territorial benefit and credit programs. Virtually all are issued in a timely and accurate manner. Rebuilding strong core systems that
maintain these high-quality services is a multi-year effort. We are developing a modernization strategy for our Individual information returns (T1 returns)
identification (IDENT) system to provide for future capacity needs. Other core systems will be assessed subsequently.
Disability Tax Measures Initiative: Under the Disability Tax Measures Initiative, we are beginning to implement the
administrative recommendations made in the December 2004 Disability Tax Fairness report. Along with potential legislative changes, implementation of the
recommendations (where feasible) will further our ongoing efforts to ensure that persons with disabilities are treated fairly and equitably.
Targeted outreach: We will develop and implement a communication strategy covering all of our benefit programs. This will
assist us in maintaining high program enrolment, promoting take-up rates among potential recipients, and increasing awareness of entitlements and obligations among
existing recipients.
We will maintain current relationships with Citizenship and Immigration Canada. We will also seek new opportunities to communicate benefit
program information to existing and potential recipients (e.g., bookmarks in kits by the Growing Family Corporation for new parents). Inserts in benefit payment mail-outs
for existing recipients will highlight program obligations, and materials will be developed to promote benefit take-up among potential recipients.
Compliance Strategy: We will continue to refine our newly-developed compliance strategy for Benefit Programs, with three
goals:
- to inform and educate existing and potential new recipients;
- to facilitate compliance with program legislation so that only those who are entitled receive benefits; and
- to have a credible enforcement presence.
We will further develop our validation/controls techniques and monitoring tools to better select accounts for review and maintain
overall compliance.
We will fine-tune our case management system to provide the dollar value of the adjustments we generate. This will allow us to measure the
impact of our validation programs.
Improve data integrity: Through pilot projects, we will evaluate and implement practices for improving the integrity of data
used to assess and measure non-compliance.
Expand Business Opportunities
The initiatives associated with maintaining a strong core business show how we plan to improve program delivery, while ensuring that the right
benefits are delivered only to the right individuals. In turn, by enhancing the CRA’s delivery infrastructure for benefits, we make the use of our platform more
attractive to provinces, territories, and other government departments.
The CRA strives to fully engage our client organizations and integrate our efforts with theirs. We regularly consult with our numerous clients,
stakeholders, and external agencies. We will create a capacity to promote our services to the provinces, territories, and municipalities. We will pursue opportunities for
expanding our operations and offering more programs and services to clients. Our aim is to reduce the overall administrative cost of government to taxpayers by simplifying
administration and eliminating duplication, limiting compliance burdens, and delivering higher-quality service.
New Budget 2006 Priority – Delivery of new programs: The CRA will be working in partnership with Human Resources and
Social Development (HRSD) to deliver the Universal Child Care Benefit (UCCB). The UCCB is a new benefit of $100 per month to be paid for children under the age of six. It
is one of two components of the HRSD Universal Child Care Plan.
Expanding Income Verification services: Under the co-operative Income Verification Program, the federal and
provincial/territorial governments exchange data using File Transfer Protocol (FTP) methodology. FTP allows the CRA to release limited taxpayer information, with
taxpayer consent, using a secure, two-way, online electronic data exchange. This simplifies the administration of income-tested benefit programs for recipients. Data
exchanges for fifteen provincial programs are in production and seven more are in the testing phase. Negotiations are underway to enrol 10 more
programs.
Income Verification Program Partnerships – in production using FTP methodology
- Alberta Ministry of Learning (Student Financial Assistance Programs)
- Alberta Ministry of Seniors (Seniors Benefit Program)
- Alberta Ministry of Health and Wellness (Premium Subsidy Program)
- Alberta Ministry of Human Resources and Employment (Child Health Program, Adult Health Program)
- British Columbia Ministry of Health Services (Medical Premium Program, Home and Community Care Program, Pharmacare Program)
- British Columbia Ministry of Human Resources (Employment and Assistance Programs)
- Newfoundland and Labrador Professional Fish Harvesters Certification Board (Professional Fish Harvesters Certification Program)
- Newfoundland and Labrador Ministry of Human Resources and Employment (Income Security Program)
- Ontario Ministry of Training, Colleges, and Universities (Ontario Student Assistance Program)
- Saskatchewan Learning (Saskatchewan-Canada Integrated Student Loans Program)
- Saskatchewan Ministry of Health (Special Support Program, Income-Tested Resident Charge Program)
New channels for exchanging vital statistics information: We will work with other governments to negotiate sharing of vital
statistics information; the aim is to ease reporting obligations for benefit recipients and reduce overall costs. Pilot projects will be conducted with
two jurisdictions to determine the feasibility of expanding to additional clients.
One-stop information access at Service Canada: We will work with Service Canada, including pilot projects, to determine how
common information needs can best be bundled and routed. However, at no time will Service Canada agents deal with account-specific benefit information, respond on behalf
of the CRA to specific benefit-related enquiries, or accept payments on behalf of the CRA.
Automate and streamline OAS/GIS: We will work with Human Resources and Social Development to examine extending the exchange of
authorized recipient information with File Transfer Protocol methodology to include Old Age Security (OAS) recovery tax and non-resident OAS recovery tax.
Strategic Outcome Measures – Benefit Programs
Performance Expectations |
Indicators |
Target |
Benefit payments are issued on time |
- Timeliness of processing benefit payments
|
|
Benefit payments are correct |
- Accuracy of processing benefit payments
|
|
- % of CCTB clients that receive the proper entitlement
|
|
Provinces/territories, and other federal departments rely on CRA as a key service provider |
- Number of programs and services administered
|
|
Deliverables – Benefit Programs
Program Priorities |
Deliverables |
Dates |
- Develop telephone service standard for Canada Child Tax Benefit (CCTB)
|
- Implement a service level standard for CCTB service
|
|
- Determine feasibility of online benefit applications through My Account
|
- Establish feasibility of online benefit applications
|
|
- Develop a modernization strategy for IDENT system
|
- Evaluate the current state of IDENT technology and make recommendations for its future capacity
|
|
- Begin multi-year implementation of Disability Tax Measures Initiative (DTMI) recommendations
|
- Implement the DTMI recommendations
|
|
- Implement a benefit programs communication strategy
|
- Implement the communication strategy
|
|
- Place inserts in benefit payment mail-outs for existing recipients to reinforce program obligations
|
|
- Develop materials to promote benefit take-up among potential recipients
|
|
- Continue to refine newly-developed benefit programs compliance strategy based on education, facilitated compliance and a
credible enforcement presence
|
- Implement the recommendations (where feasible) of the Compliance Strategy
|
|
- Provide dollar value of validation adjustments
|
- Beginning for the Annual Report 2005-2006
|
- Implement data integrity pilot projects and analyze the results
|
|
- Expand business with clients
|
|
|
- Expand Income Verification Project to exchange data for additional federal, provincial, and territorial programs
|
- Finalize marketing strategy
|
|
- Enrol additional Income Verification programs (where feasible)
|
|
- Work with other governments to negotiate sharing vital statistics information
|
- Engage in pilot projects with two jurisdictions to expand exchanging of vital statistics information and report on feasibility
of expanding project to additional clients
|
|
- Engage in pilot projects with Service Canada to determine how common information needs can best be bundled and routed
|
|
|
- Automate and streamline data exchange with Human Resources and Social Development (HRSD) for Old Age Security and Guaranteed
Income Supplement
|
- Extend the exchange of authorized benefit recipient information with File Transfer Protocol (FTP) methodology to include OAS
recovery tax and non-resident OAS recovery tax
|
|
Measures – Benefit Programs
Performance Expectations |
Indicators |
Target |
Benefit recipients receive timely, accurate,
and accessible information |
Maintain high program awareness and take-up through effective communications
tools |
- CCTB take-up rate can be measured only every five years
|
|
- Range of communication products (publications, outreach, community voluntary programs)
|
- Implement new communication strategy by March 2007
|
Maintain or increase satisfaction levels of benefit recipients |
Evaluation of products by benefit recipients: |
- Maintain level from CCTB first time applicants survey
|
- Application instructions easy to understand
|
|
- Information received in the application process
|
|
- Service received in the application process
|
|
Meet service standards and internal performance targets |
Service Standards |
|
Internal performance targets: |
|
- Telephone caller accessibility
|
|
|
- GSTC/HSTC currently under review
|
Increase use of self-service options |
Range of self-serve options |
- Enhancements to My Account
|
Take-up rates: |
|
|
|
- Child and family benefits Web page visits
|
|
- Children’s Special Allowances on the Web
|
|
Eligibility determination and payment
processing are timely and accurate |
Meet or exceed service standards and internal performance targets for timely
and accurate processing of benefit payments, applications, and account maintenance adjustments |
Service Standards |
|
Internal performance targets |
|
Timeliness of processing: |
|
|
|
Accuracy of processing: |
|
- Benefit payments, applications, account maintenance adjustments
|
|
- CCTB overpayment debt as % of payments issued
|
|
Maintain or increase satisfaction levels of benefit recipients |
Satisfaction with service by benefit recipients: |
- Maintain level from CCTB first time applicants survey
|
- Application processing time
|
|
Maintain high overall compliance |
- % of CCTB recipients that receive the proper entitlement under random sample (Benefit Measurement Sample)
|
|
- % of CCTB accounts reviewed
|
|
- % of CCTB targeted reviews resulting in an adjustment
|
|
- Dollar value of net adjustments recouping benefits or in favour of the recipient
|
|
Growth in the programs and services administered for the provinces, territories, and other federal
departments to reduce duplication across all levels of government and to lower the overall cost of program delivery |
- Number of programs and services administered for the provinces/ territories and other government departments
|
- Maintain our partnerships, and expand them where it is feasible to do so
|
1 The change to 75% from our previous target of 80% is consistent with our strategy to
offer increased on-line services and reflects resources available for this workload.
Corporate Services (PA7) Priorities
- Strengthen the CRA infrastructure through efficient and strategic human resource management; rigorous financial, administrative, and risk
procedures; and strategic investments in technology systems
- Evolve the CRA governance and accountability regime by strengthening the Board of Management, implementing a new corporate committee
structure, and developing the communication strategy that positions the organization nationwide
Program Overview
The CRA’s Corporate Services provide and maintain the infrastructure for Agency operations, as well as their strategic direction. Both are
essential to the delivery of tax and benefit programs.
The Corporate Services program activity includes seven sub-activities:
- Human Resources
- Finance and Administration
- Information Technology
- Public Affairs
- Agency Management
- Policy and Intergovernmental Affairs
- Corporate Audit and Program Evaluation
While each sub-activity plays a distinct role in the CRA, all are interrelated. Together they form the framework that supports and connects the
CRA’s program delivery activities. For example, our Compliance Program is delivered by well-trained people (Human Resources) using automated systems (Information
Technology) as efficiently as possible (Finance and Administration).
Program Approach
The seven sub-activities take a common approach to provide maximum advantage to the Agency at minimum cost. Together, CRA Corporate Services
enable the Tax and Benefit Programs to be effective and efficient.
For the period covered by this report, the Corporate Services program activity will focus on improving the Agency’s infrastructure and
building on our governance and accountability regime.
The Agency’s infrastructure—the people who are our major strength, the buildings that house them, as well as the tools and systems
that facilitate their work—is the framework for our success in providing service to Canadians. Infrastructure improvements help maintain the Agency’s core
business and advance business opportunities.
As we move to implement Agency 2010, we will build on our legislated authorities to provide tax and benefit services to Canadians on behalf
of all levels of government. The result will be not only greater efficiency in government operations but greater accountability to Canadians through an open and
transparent governance regime.
Human Resources Priorities
- HR support to core business and future business development
As an agency, the CRA is responsible for its own HR regime. In the five years since becoming an agency, we have overhauled our HR infrastructure
and implemented policies, procedures, systems, and structures that directly support the achievement of the CRA’s business results.
Over the planning period, we will put these changes to use, providing a knowledgeable and skilled workforce that enables our program
branches to maintain the strength of their core business and to pursue new business opportunities. We see excellence in human resources management as the foundation for a
high-performing organization.
CRA Staffing Principles |
Non-partisanship |
The workforce must conduct itself in a manner that is free from political and bureaucratic influence.
Staffing decisions must be free from political and bureaucratic influence. |
Representativeness |
The composition of our workforce reflects the available labour market. |
Competency |
The workforce possesses the attributes required for effective job performance. |
Fairness |
Staffing decisions are equitable, just, and objective. |
Transparency |
Communications about staffing are open, honest, respectful, timely, and clearly understood. |
Efficiency |
Staffing processes are planned and conducted with regard for time and cost and linked to business
requirements. |
Adaptability |
Staffing processes are flexible and responsive to the changing circumstances and to the unique or
special needs of the organization. |
Productiveness |
Results in appointment of the necessary number of competent people for the proper conduct of
business. |
Priority Initiatives
Strong and Modern Core Business and Expand Business Opportunities
To work effectively in our changing business environment, we will develop and implement a comprehensive Workforce Strategy in support of
Agency 2010. We will focus on activities that support recruitment and development, knowledge transfer, and retention for core business and business development
workers. We will maintain a strong executive cadre through succession management and continued investment in management development programs. As well, the strategy will
address the impact of the acquisition of new business, such as the integration of Human Resources and Social Development (HRSD) collections employees into the CRA.
Our commitment to fairness in the workplace will continue to guide our activities and our strategies during this planning period. In addition,
we will implement a new three-year action plan for official languages to ensure that we meet our legal obligations and respect the spirit behind those requirements.
HR Infrastructure
Our Competency-Based HR Management (CBHRM) Framework is the cornerstone of the Agency’s HR regime. We will continue to focus on
integrating the CBHRM approach to workforce planning, resourcing and recruitment, training and learning, performance management, and career management. In the short term,
we will support managers with the education and tools to complete the introduction of Phase 1 of the Observe and Attest initiative, a competency assessment method
that allows managers to assess competencies based on observation of their employees’ on-the-job behaviour. We will also accelerate the use of Pre-Qualification
Processes (PQPs) through the implementation of other streamlining initiatives.
These initiatives will help increase the percentage of employees with valid competency results, directly reducing the time required to
staff positions.
During this planning period, we will move forward with streamlining and modernizing our job classification system. This includes starting to
implement the new Agency Classification Standard (ACS) for Services and Programs (SP) group, which will collapse sixteen classification standards into one to classify SP
jobs.
Applying technology to modernize how we do business is key for Human Resources. With eResourcing, applicants will be able to manage their
applications online, managers will be able to access applications online, and our Human Resources function will be able to automate the pre-screening of education, area of
selection, time of submission, and language prerequisites.
During this planning period, we will continue to invest in the transformation of HR processes and systems, including the completion of the
Compensation Service Delivery Renewal Project (CSDRP) and the Employee and Manager Self-Service System (ESS/MSS). This will modernize the key processes that affect
compensation.
The significant changes in our HR programs over the past five years were achieved in consultation with our unions. The CRA seeks to further
optimize union-management relations and workplace well-being. Through the Union-Management Initiative, we will work to strengthen the relationship between management and
unions—based on respect, understanding, and co-operation, with conflicts managed through the use of informal and alternative dispute resolution.
The next three years will see the realization of many of the benefits envisaged for the new Human Resources regime as the CRA continues to be a
leader in human resources management in government. We have set clear landmarks to guide us on the next phase of our journey.
Finance and Administration Priorities
- Finance and administration infrastructure
To sustain our clients’ trust in our ability to collect revenue and deliver entitlements, the CRA must demonstrate competent stewardship;
sound comptrollership; and effective, efficient financial and administrative services.
The CRA Act grants the Agency authority over its general administrative policy, such as for contracting and procurement, and its real
property. The delivery of CRA programs is supported by policies and procedures in these areas, and by monitoring of their practice and results. All these are essential to
support a well-defined, modern, and high-performing core business capacity.
Priority Initiatives
Stewardship of Resources
We will strengthen the Financial Control and Reporting Framework to improve our capacity to monitor expenditures. We will provide our clients
with objective assurance that CRA controls supporting collection of tax revenue are appropriate and operate effectively. This increased clarity will demonstrate
accountability to our clients and allow us to pursue new business opportunities.
Building on our legislated authority to manage real property, we will leverage the CRA partnership with Public Works and Government Services
Canada to fully implement a market-based reimbursing regime business model aimed at meeting CRA’s real property needs.
Finance and Administration Infrastructure
To advance our commitment to effective and efficient administration, we will achieve improvements in our financial management by implementing a
standardized nationwide administration. We will also improve performance by expanding our internal service standards, which will ensure greater consistency, transparency,
and accountability.
Through consolidated service delivery, additional strategic sourcing, and improved electronic ordering technology, we will sustain and enhance
the Agency procurement function, building on our progress since becoming an Agency in 1999 and using to full advantage the administrative authorities in the CRA
Act.
We will develop a CRA Project Management Framework that sets a disciplined, common approach to project management across the Agency. We will
also pursue the formulation and adoption of a CRA Risk Management Policy. These two initiatives will reinforce decision-making in a governance regime built on
accurate and reliable information, and will maintain trust in our operations.
In line with our commitment to protect our people, assets, and client and personal information, we will continue to conduct Compliance and
Monitoring Reviews of facilities and systems to ensure that an adequate policy framework is maintained and communicated. In an effort to ensure our continued ability to
deliver critical business functions during times of crisis, we will maintain and enhance our Emergency Management Program, including improvements to our business
continuity infrastructure.
Building on our successes of the past five years, we will complete implementation of our Sustainable Development Strategy for 2004-2007. The
Strategy we are developing for 2007-2010 will push forward with the integration of sustainable development into key program activities, service relationships, and business
development opportunities. Additional details can be found in "Appendix E – Sustainable Development Strategy".
Information Technology Priorities
- Strengthen technical infrastructure
- Enhance service / product delivery
- IT Security modernization
A key challenge for the IT program is to maintain the right balance of effort and investment between existing commitments and creating new or
additional capacity to respond to the changing business context of Agency 2010, while also addressing pressures such as the ‘enterprising’ of government
and the ever-evolving technological environment, and the need to sustain a skilled and engaged workforce. We will continue to identify opportunities for increased
efficiencies, while demonstrating agility in support of new Agency challenges.
Priority Initiatives
Strong and Modern Core Business and Expand Business Opportunities
We are committed to strengthening our technical infrastructure and to enhancing our service/product delivery through the following
initiatives:
- Our IT Security Modernization program will enhance our ability to maintain the integrity and security of electronic data holdings.
- We will invest in environmental upgrades to our Data Centre Heron facility, so that it continues to meet Agency business requirements.
- The Data Centre Recoverability project will ensure the ability of critical business functions to carry on in the event of a catastrophic
loss of a data centre.
- The Network Services Enhancement project will improve network performance, resiliency, and agility by upgrading core infrastructure to meet
client requirements.
- The Data Stewardship and Business Intelligence/Decision Support programs will enable the Agency to create a holistic client view that
supports the Agency’s knowledge workers and also provides citizens, businesses, and clients with access to their own information.
- The Managed Distributed Environment program, in concert with a National IT Support Program, will leverage evolving technology by increasing
automation and consolidating services and products.
- The Service Availability Improvement Project will build a more robust IT infrastructure supporting the high-availability systems required
by the Agency’s Government On-Line agenda.
- A Quality Program, using industry best practices, will provide the structure and tools to improve the control of key development and
operations processes.
- The Asset Management Plan will support the life-cycle management of our IT assets.
- We will continue to identify the core building blocks for supporting self-service and enhanced compliance, through an enterprise view of
program plans established in partnership with program branches.
Over the last decade, the CRA has emphasized IT standardization, common infrastructure, and reuse of system components. We will share these
strengths and help build the Government of Canada service platform. The Agency will make use of shared government services when there is a clear business case to do
so.
CRA is currently providing Corporate Administrative Systems (CAS) and shared IT Infrastructure Services to support Canada Border Services
Agency's (CBSA). As the Agency’s long-term business plan does not call for it to continue as a shared service provider to the CBSA, we will continue these services
until the transition to a new service provider is complete.
Public Affairs Priorities
- Implement first phase of CRA communication strategy
- Continue Intranet Renewal Project to improve internal Agency information sharing
- Modernize publishing function
Supporting the CRA as it evolves toward Agency 2010 will be the chief focus of public affairs activity over the next three years. The
CRA needs strategic advice, executive services and products in a wide range of areas, including communications, parliamentary affairs, issues management, electronic and
print media, and requests under the Access to Information Act and the Privacy Act. Through vigorous issues management, the Agency will be able to
identify and address emerging issues that could compromise Canadians’ trust in its integrity.
Priority Initiatives
Communication Strategy
As the CRA continues to evolve as an agency, it will develop and implement a communication strategy in alignment with the future direction of
the Agency. We will emphasize the position of the Agency as a service provider in all regions of Canada, and will promote the CRA as a trustworthy, innovative, effective
and responsive organization.
The CRA maintains a portfolio of over 5,000 forms and publications, and publishes over 100,000 Web pages annually. We will modernize
our publishing function to achieve greater value for money, improve publications planning, and provide sustainable strategic direction.
To improve the Agency’s capacity for sharing information internally and increase the integrity of this information, we will
continue our multi-year Intranet Renewal Project. A single, integrated information source will improve the Agency’s capacity to share information internally. In
turn, this will support employee needs and Agency goals.
Agency Management Priorities
- Implement new corporate committee structure
- Pursue greater use of CRA Act mandated authorities
- Further refine strategy and framework for dealing with provincial, territorial and First Nations governments
- Consolidate recent advances with First Nations
The Canada Revenue Agency’s five-year report, tabled in Parliament in May 2005, notes that the CRA has successfully laid the
foundation of an innovative and flexible governance regime. The CRA must continue to evolve in its governance regime and legislative framework to fully exploit its agency
status.
Priority Initiatives
Agency 2010
We will explore the full realization of the legislated authorities of the Agency and its Board of Management. This review is required to fully
exploit the unique flexibilities inherent in the CRA, and to secure support and flexibility in the areas of planning and financial management accountability, including the
Management Accountability Framework (MAF). The review will also prepare the Agency for serving new clients and pursuing new business directions.
We will enhance Agency strategic decision-making through a new corporate committee structure.
We will implement higher standards for planning and performance reporting to meet demands for greater accountability and increased transparency
on the part of both clients and central agencies. Information and reporting to provinces will be improved, including customized reporting to meet specific needs. Linkages
will be strengthened between the Corporate Business Plan, the Annual Report, the CRA’s HR, IT and investment plans, and our performance management system.
More detail on Agency 2010 and our short-term work in this area is provided in Chapter 2.
Strategic Policy and Analysis Capacity
The Agency will continue to build its strategic policy and analysis capacity during the planning period. Key internal and external horizontal
initiatives will be advanced, with a focus on Agency 2010. Agency-wide strategic analysis, research, and co-ordination will guide the evolution of governance
and support integrated business planning and decision-making.
Legal Services
The Agency Management program sub-activity also includes the provision of legal services within the CRA.
The legal aspects of the CRA’s operations and policies are under a long-standing joint appointment arrangement with Justice Canada. Legal
Services provides legal advice and counsel to the Minister, the Commissioner, and the Board of Management for all Agency program activities. It oversees the Agency’s
interface with the larger justice service to ensure that the service meets the Agency’s needs.
The aim over the planning period is to develop stronger accountabilities for planning and resourcing in place across the larger justice service.
This will ensure a strong and focused national legal infrastructure for the Agency. Discussions are underway on a plan to achieve this result.
Policy and Intergovernmental Affairs Priorities
- Further refine strategy and framework for dealing with provincial, territorial, and First Nations governments
- Consolidate recent advances with First Nations
The Agency continues to manage relationships with all of the Agency’s clients—provinces, territories, and First Nations. This
responsibility includes co-ordinating regional efforts and addressing multilateral issues that affect more than one jurisdiction.
Priority Initiatives
The CRA will concentrate on further developing and implementing its strategy to become the service provider of choice for tax and benefit
administration for governments across Canada. This work will be undertaken in conjunction with all areas of the Agency, and will lead to a robust approach to managing and
growing the CRA’s client relationships.
In addition, this activity will consolidate recent advances with First Nations by ensuring that substantive discussions occur in areas of
concern related to the administration of taxes.
Corporate Audit and Program Evaluation
Our corporate audit and evaluation activities support the achievement of the Agency’s strategic goals. They provide the Commissioner, the
Board of Management, and senior management of the Agency with independent and objective information, advice, and assurance on the soundness of the Agency’s
management framework, and on the effectiveness, efficiency, and value for money of its strategies, programs, and practices.
Deliverables – Corporate Services
Priorities |
Deliverables |
Dates |
Human Resources |
Strengthen the CRA infrastructure (through efficient and strategic human
resource management) |
- Develop the Workforce Strategy in support of Agency 2010
|
|
- Increase integration of Competency-Based Human Resources Management (CBHRM)
|
|
- Complete phase 1 of Observe and Attest initiative
|
|
|
|
- Phase II begins for employee assessment
|
|
- Implement Pre-qualification Process (PQP) “quick hits”
|
|
- Agency Classification Standard for Services and Programs (ACS-SP) job descriptions
|
|
- Complete the Compensation Service Delivery Renewal Project
|
|
- Implement the Union-Management Initiative nationally
|
|
- Regional /Branch management teams trained
|
|
- Roll-out to offices complete
|
|
- Develop and implement a new 3-year Action Plan for Official Languages
|
|
Finance and Administration |
Strengthen the CRA infrastructure (through rigorous financial, administrative
and risk procedures) |
- Implement a market-based reimbursing regime for CRA’s real property needs
|
|
- Develop a Project Management Framework that outlines a disciplined, common approach to project management across
the Agency
|
|
- Review and update the CRA Integrated Risk Management Policy
|
|
- Implement an Agency Continuous Monitoring Control Tool
|
|
- Establish new strategic sourcing initiatives, implement an Agency contracting tool, and improve our current electronic ordering
tool
|
|
- Implement an emergency management and business continuity strategy and infrastructure
|
|
Information Technology |
Strengthen the CRA infrastructure (through strategic investments in
technology systems) |
- Increased encryption and intrusion defence capabilities to enhance our ability to maintain the integrity and security of
electronic data holdings
|
|
- Upgrade of data centre environment and improvements to environmental monitoring
|
|
- Recovery capability extended to email, remote access and other critical IT services, as well as continued testing of existing
recovery operations
|
|
- Improvements to network backbone design and increased bandwidth capability
|
|
- Implementation of phase 1 of a data stewardship program and release commitments met for the Agency data warehouse growth
|
|
- Increased automation of changes, and phase 1 of server consolidation completed in the distributed computing environment
|
|
- Improvements in enterprise storage and IT service management tools
|
|
- Development of a framework, metrics and service level agreements through the Quality program
|
|
- Strategy and plan for alternate provision of Corporate Administrative System (CAS) and IT Services for CBSA
|
|
Public Affairs |
Strengthen the CRA infrastructure |
- Completion of phases 1 and 2 of Intranet Renewal Project
|
|
- Business Transformation of Agency publishing function
|
|
Agency Management |
Evolve CRA governance and accountability regime by strengthening the Board of
Management, implementing a new corporate committee structure, and developing a communication strategy that positions the Agency nationwide |
- Implementation of phase 1 of communication strategy and plan
|
|
- Implement the new CRA communication strategy
|
|
- Greater use of CRA Act mandated authorities
|
|
Key Internal Management Expectations
- Sound strategic direction
- The CRA has a knowledgeable, skilled, and representative workforce in a workplace oriented to well-being and sustainability with employees
committed to successful program delivery
- Sound financial and treasury management
- Excellence in the provision of internal financial and administrative services
Note: These expectations will evolve as the CRA confirms detailed measurement criteria for its Corporate
Services programs
|