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

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Benefit programs and benefit-related services delivered by the Canada Revenue Agency ANNUAL REPORT 2011-2012 CANADA REVENUE AGENCY Six federal benefit programs Canada Child Tax Benefit Children’s Special Allowances Disability tax credit Universal Child Care Benefit1 Goods and services tax / harmonized sales tax credit Working income tax benefit advance payments 1 On behalf of Human Resources and Skills Development Canada 25 ongoing benefit programs for provinces and territories 1st year 1st year British Columbia – BC family bonus 1996 Nunavut – territorial worker’s supplement 1999 Alberta family employment tax credit 1997 Newfoundland and Labrador child benefit 1999 New Brunswick child tax benefit 1997 Newfoundland and Labrador seniors’ benefit 1999 New Brunswick working income supplement 1997 Saskatchewan low-income tax credit 2000 Newfoundland and Labrador harmonized sales tax credit 1997 Newfoundland and Labrador – mother baby nutrition supplement 2001 British Columbia – BC earned income benefit 1998 Ontario child benefit 2007 Saskatchewan child benefit 1998 British Columbia low income climate action tax credit 2008 Northwest Territories child benefit 1998 Ontario senior homeowners’ property tax grant 2009 Northwest Territories – territorial worker’s supplement 1998 Ontario sales tax credit 2010 Nova Scotia child benefit 1998 British Columbia harmonized sales tax credit 2010 Yukon child benefit 1999 Nova Scotia affordable living tax credit 2010 Nunavut child benefit 1999 Ontario energy and property tax credit 2011 Northern Ontario energy credit 2011 Ten one-time payment programs 1 st year 1 st year Relief for heating expenses (federal) 2000 Energy cost benefit (federal) 2005 British Columbia – BC energy rebate 2001 Alberta 2005 resource rebate 2005 Alberta energy tax refund 2001 Ontario home electricity relief 2006 Ontario taxpayer dividend 2001 British Columbia climate action dividend 2008 Nova Scotia taxpayer refund 2003 Ontario sales tax transition benefit 2010 50 income verification data exchanges with provinces to support programs Five data transfers with provinces to support top-ups for CRA-administered child benefit programs Six data exchanges and transfers to support the new Nova Scotia pharmacare program, the British Columbia low income climate action tax credit, Ontario senior homeowners property tax grant, Ontario sales tax credit, Ontario sales tax transition benefit and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act 81 data exchange and data transfer services Ten National child benefit supplement data exchanges with provinces and territories to facilitate the calculation of social assistance Two data transfers of income and child information to support administration of the Ontario child care supplement and Quebec family allowance programs Eight data exchanges and data transfers to support federal administration of the Employment insurance family supplement, Guaranteed income supplement, Canada learning bond, additional canada education savings grant, Registered disability savings plan and Canadian disability savings grant and Old age security
[acronyms, abbreviations and glossary] A B C D E F G H I J K L M N O P Q R S T U V W X Y Z A ABA – Automated benefits applications AR – Annual Report ATP – Aggressive tax planning B BC – British Columbia C Caller accessibility – A measure of the percentage of callers who succeed in accessing our telephone service. Cancellation – The reversal of a penalty or interest that has already been assessed. CARP – Corporate assessing review program CCTB – Canada child tax benefit CEO – Chief executive officer CFO – Chief financial officer Commodity taxes – Federal tax collected on the purchase of goods or services made by the final consumer. Compliance – Adherence to the law. Total compliance with tax laws includes filing, registration, remittance, and reporting for taxes and benefits in a voluntary, accurate, and timely manner. Corporate business plan – Outlines the CRA’s major challenges, directions, and objectives for a three-year period; the strategies to achieve those objectives; and the performance measures to be used to measure progress. CPP – Canada pension plan CRA – Canada Revenue Agency CANADA REVENUE AGENCY 71 ANNUAL REPORT 2011-2012
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Draft - Protected B 5 November 2012
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“Canadian businesses are a vital
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Finally, the Board continued to exa
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“The CRA has always been committe
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[our mission] ANNUAL REPORT 2011-20
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12 we issued 111 million benefit an
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Given the importance of the benefit
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[conclusion] During 2011-2012, we a
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value of the payments processed was
Page 20 and 21: [providing information] web site Th
Page 22 and 23: There has been a substantial increa
Page 24 and 25: [voluntary disclosures] The Volunta
Page 26 and 27: ANNUAL REPORT 2011-2012 we identifi
Page 28 and 29: Specialized program areas also use
Page 30 and 31: pre-payment review of GST/HST refun
Page 32 and 33: to 2.3% of Gross Domestic Product i
Page 34 and 35: Our performance measures for addres
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Page 38 and 39: [services] service complaints Our S
Page 40 and 41: Indicator 2010-2011 2011-2012 Chang
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Page 44 and 45: improving our human resources capac
Page 46 and 47: developed a strategy for managing t
Page 48 and 49: Board of Management Oversight Frame
Page 50 and 51: 50 Draft - Protected B 5 November 2
Page 52 and 53: [board’s priorities and accomplis
Page 54 and 55: [management of personnel] Against a
Page 56 and 57: [committee membership and director
Page 58 and 59: ANNUAL REPORT 2011-2012 CANADA REVE
Page 60 and 61: ANNUAL REPORT 2011-2012 [service st
Page 62 and 63: ANNUAL REPORT 2011-2012 Service Sta
Page 64 and 65: Claims - video and film tax credits
Page 66 and 67: challenges and exceptions advance i
Page 68 and 69: ANNUAL REPORT 2011-2012 [other item
Page 72 and 73: D Dispute - General term to designa
Page 74 and 75: S Service standard - A public state
Page 76 and 77: ANNUAL REPORT 2011-2012 CANADA REVE
Page 79 and 80: Canada Revenue Agency Audited Finan
Page 81 and 82: Opinion In my opinion, the financia
Page 83 and 84: Expenses (note 8) Statement of Oper
Page 85 and 86: Statement of Cash Flows - Agency Ac
Page 87 and 88: 2. Summary of significant accountin
Page 89 and 90: (k) Contingent liabilities Continge
Page 91 and 92: (b) Reconciliation of net cost of o
Page 93 and 94: 6. Accounts receivable and advances
Page 95 and 96: 8. Segmented information - Expenses
Page 97 and 98: 10. Related party transactions The
Page 99 and 100: 12. Board of Management Pursuant to
Page 101 and 102: Financial Statements Discussion and
Page 103 and 104: Discussion and analysis Analysis of
Page 105 and 106: Non-financial assets Non-financial
Page 107 and 108: Canada Revenue Agency Audited Finan
Page 109 and 110: Emphasis of Matter Without modifyin
Page 111 and 112: Canada Revenue Agency Statement of
Page 113 and 114: Canada Revenue Agency Statement of
Page 115 and 116: A new accounting standard issued by
Page 117 and 118: Expenses and Recoveries. Except for
Page 119 and 120: 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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