CRA Annual Report to Parliament 2011-2012 (PDF - Agence du ...

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Our performance measures for addressing non-compliance ANNUAL REPORT 2011-2012 CANADA REVENUE AGENCY Our core business outcome Performance rating Identified non-compliance is addressed Met Percentage of cases resulting in a change Indicator Target 2009- 2010 2010- 2011 2011- 2012 Rating International and large business program 90% 95.7% 93.7% 87.4% Mostly met Small and medium-sized enterprises 75% 81.1% 80.3% 75.3% Met Underground economy 75% 78.9% 78.4% 79.8% Met Identified non-compliance T1/T2/T3 non-filers and GST/HST non-registrants ($ billion) $2.6 1 Employer/Payroll/GST/HST Reviews, Exams and Compliance Audits ($ billion) Fiscal impact 2 generated per audit FTE ($ million) $1.6 1 $2.8 $2.8 $2.6 Met $1.6 $1.6 $1.7 Met International and large business 3 $2.7 $3.5 $2.9 $2.8 Met Small and medium-sized enterprises 4 $0.35 $0.40 $0.39 $0.45 Met Other audits $0.39 $0.40 $0.42 $0.39 Met Overall $0.9 $1.15 $1.02 $1.01 Met Payment of tax debt Percentage of TSO intake resolved in the year of intake 60% 54.6% 64.4% 61.6% Met Dollar value of TSO production as a percentage of dollar value of TSO intake of accounts receivable 90% 95.5% 93% 94.2% Met Dollar value of accounts receivable over five years old ($ billion)
[conclusion] figure 2 Non-compliance identified through our compliance activities 6 $ Billions $2.6 $1.7 $0.5 $1.0 $1.1 $1.5 2011-2012 $5.6 Note: Results may differ due to rounding International and Large Business (ILB) Small and Medium Enterprises (SME) GST/HST for ILB and SME Other Audits Non-Filer/ Non-Registrant Programs GST/HST & Employer Compliance T1 Review Programs The CRA implements robust checks and balances that protect Canada’s revenue base from intentional and non-intentional non-compliance. We met or mostly met all of our performance measures for addressing non-compliance. The CRA’s graduated approach to early intervention, complex intervention, enforcement, and payment of tax debt has proven to be efficient and effective. Long-term filing rates for individuals, corporations, and charities are close to 100%. Our enforcement actions identified $14.1 billion of non-compliance. We also found that 90% of corporations and 94% of individuals remitted their taxes on time, and our debt management efforts resolved $40 billion of tax debt. In 2012-2013, we will focus on higher risk cases. We will also continue to employ a suite of interventions allowing us to address non-compliance as early as possible while imposing the lowest burden on the taxpayer. 6 The figure for 2011-2012 does not include results for the GST/HST Delinquent Filer Program. CANADA REVENUE AGENCY 35 ANNUAL REPORT 2011-2012
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Statement of Cash Flows - Agency Ac
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2. Summary of significant accountin
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(k) Contingent liabilities Continge
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(b) Reconciliation of net cost of o
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6. Accounts receivable and advances
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8. Segmented information - Expenses
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10. Related party transactions The
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12. Board of Management Pursuant to
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Financial Statements Discussion and
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Discussion and analysis Analysis of
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Non-financial assets Non-financial
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Canada Revenue Agency Audited Finan
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Emphasis of Matter Without modifyin
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Canada Revenue Agency Statement of
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Canada Revenue Agency Statement of
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A new accounting standard issued by
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Expenses and Recoveries. Except for
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5. Amounts payable to taxpayers The
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the CRA administers. It does not in
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15. Pension contributions, interest
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Individual and Trust Income Tax Ind
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Income Tax Revenues - Individual an
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sales tax credits. This was partial
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summary information as of March 31,
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1.5 Significant changes in fiscal y
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A delegated authorities matrix whic
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Control frameworks The CRA uses the
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The CRA will move into an ongoing a
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Canada Revenue Agency - Unaudited S
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$73.9 million for increased disburs
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Performance Summary (in thousands o
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Authorities approved after Main Est
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