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

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D Dispute – General term to designate a disagreement, objection, or appeal to the Minister of National Revenue (for Canada Pension Plan or Employment Insurance rulings or (re)assessments) made by or on behalf of a taxpayer or benefit recipient, related to a CRA decision. E EI – Employment insurance Enforcement – Actions taken by the CRA to identify and address cases of non-compliance. Entitlement – The amount due an eligible person for a specific period. F Fiscal impact – Additional tax identified through our compliance activities. This includes federal and provincial tax (excluding Quebec), federal tax refund offset or reduced, interest and penalties; and present value of future tax assessable. FTE – Full-time equivalent Full-time equivalent – A unit measuring a length of time for employment cost purposes in an operating budget. It includes incidental time necessarily used for annual leave, training, etc. G Governance – A comprehensive term that denotes the institutions and processes by which an organization is directed or controlled. GST – Goods and services tax H HR – Human resources HST – Harmonized sales tax I ICFR – Internal controls over financial reporting Indicator – The qualification or quantification of a characteristic that is measured to assess the extent to which an expected result is achieved. It is a means of knowing whether or not we have achieved a desired result. IT – Information technology ANNUAL REPORT 2011-2012 CANADA REVENUE AGENCY
J K L M Medium enterprises – Individuals or businesses with annual revenues from $1 million to $20 million and often involve subsidiary corporations and branch operations. N Non-workable file – A file that is awaiting a court decision, a related file that is pending, a file that is awaiting an opinion from a Headquarters appeals office, or (with respect to CPP/EI and tax issues) a file that has been referred to a specialized CPP/EI group for an opinion. O OAG – Office of the Auditor General of Canada OECD – Organisation for economic co-operation and development P PA – Program activity PAA – Program activity architecture PACP – Standing Committee on Public Accounts Performance – A term used to define what the CRA did with its resources to achieve its results compared to what the CRA intended to achieve. Printing units – Includes desktop printers, network printers, and multifunctional devices. PPSC – Public Prosecution Service of Canada PST – Provincial sales tax Q R Resolved – The Canada Revenue Agency considers tax and non-tax debt to be resolved once payment has been received or if the CRA writes-off the debt. Risk – The expression of the likelihood of an event to occur that has the potential to impact the achievement of an organization’s objectives. Risk is managed by using a systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, acting on, and communicating risk issues. CANADA REVENUE AGENCY 73 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
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[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
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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 70 and 71: Benefit programs and benefit-relate
Page 74 and 75: S Service standard - A public state
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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
Page 121 and 122: 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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