2013-14 Report on Plans and Priorities
Section III: Supplementary Information
Financial highlights
Agency planned spending and full-time equivalents
Agency Main Estimates and Planned Spending and Full-Time Equivalents
| Forecast spending 2012-13 |
Planned spending 2013-14 |
Planned spending 2014-15 |
Planned spending 2015-16 |
|
|---|---|---|---|---|
| Total Main Estimates | 4,374,952 | 4,276,823 | 3,871,042 | 3,851,923 |
| Disbursements to the Provinces under the Canada-United States Softwood Lumber Agreement, 2006 (forecast provided for 2012-2013 and 2013-2014 only at this time) | (280,000) | (283,000) | - | - |
| Taxpayers' Ombudsman | (3,124) | (3,098) | (2,967) | (2,970) |
| Supplementary Estimates | ||||
| Transfer of funds from Public Works and Government Services Canada - Reduction in accommodation requirements | 7,600 | - | - | - |
| Transfer of funds to Shared Services Canada - to adjust funding for IT Infrastructure services | (4,261) | (6,586) | (6,477) | (6,477) |
| Extension of funding to administer the Canada - United States Softwood Lumber Agreement, 2006 to 2015-2016 | 10,534 | |||
| Other Adjustments: | ||||
| Savings arising from the Budget 2012 spending review | (22,202) | - | - | - |
| Return of funding previously provided for the ongoing administration of the Harmonized Sales Tax in British Columbia | (11,767) | - | - | - |
| Adjustment to respendable non-tax revenues | (21,090) | - | - | - |
| Canada Pension Plan/Employment Insurance administration - adjustment to funding for the associated employee benefits | - | 326 | 442 | 442 |
| Planned base spending | 4,040,107 | 3,984,465 | 3,862,040 | 3,853,451 |
| Taxpayers' Ombudsman | 3,124 | 3,098 | 2,967 | 2,970 |
| Items not yet included in outer years' planned spending | ||||
| Carry forward from 2011-2012 | 248,318 | - | - | - |
| Maternity and severance payments (funding included for 2012-2013 only at this time) | 175,000 | - | - | - |
| Statutory disbursements to the Provinces under the Canada-United States Softwood Lumber Agreement, 2006 (forecast provided for 2012-2013 and 2013-2014 only at this time) | 280,000 | 283,000 | - | - |
| 703,318 | 283,000 | - | - | |
| Total Planned Spending | 4,746,549 | 4,270,563 | 3,865,007 | 3,856,421 |
| Respendable non-tax revenue pursuant to the Canada Revenue Agency Act | (185,679) | (193,779) | (190,792) | (188,659) |
| Cost of services received without charge | 428,027 | 421,532 | 412,199 | 410,307 |
| Total CRA spending (Footnote 1) | 4,988,897 | 4,498,316 | 4,086,414 | 4,078,069 |
| Full-time equivalents (planned) | 41,144 | 39,371 | 38,354 | 38,209 |
(Footnote 1) Details may not add to totals due to rounding
Agency Planned Spending by Program and Full-Time Equivalents
| Forecast spending 2012-13 (Footnote 1) | Planned spending 2013-14 (Footnote 1) | Planned spending 2014-15 (Footnote 1) | Planned spending 2015-16 (Footnote 1) | |
|---|---|---|---|---|
| Program | ||||
| Taxpayer and business assistance | 561,868 | 538,855 | 245,811 | 243,702 |
| Assessment of returns and payment processing | 641,475 | 595,735 | 559,701 | 575,033 |
| Accounts receivable and returns compliance | 478,265 | 428,029 | 413,039 | 410,235 |
| Reporting compliance | 1,099,842 | 1,015,345 | 988,246 | 980,097 |
| Appeals | 179,149 | 178,625 | 173,148 | 169,228 |
| Benefit programs | 383,130 | 382,510 | 382,314 | 385,942 |
| Internal Services | 1,399,696 | 1,128,367 | 1,099,782 | 1,089,215 |
| Taxpayers' ombudsman | 3,124 | 3,098 | 2,967 | 2,970 |
| Total Planned Spending | 4,746,549 | 4,270,563 | 3,865,007 | 3,856,421 |
| Respendable non-tax revenue pursuant to Canada Revenue Agency Act | (185,679) | (193,779) | (190,792) | (188,659) |
| Cost of services received without charge | 428,027 | 421,532 | 412,199 | 410,307 |
| Total CRA spending (Footnote 2) | 4,988,896 | 4,498,316 | 4,086,414 | 4,078,069 |
| Full-time equivalents (planned) | 41,144 | 39,371 | 38,354 | 38,209 |
(Footnote 1) The reduction in Forecast/Planned Spending over the planning period (from $4.747B in 2012-2013 to $3.856B in 2015-2016) is primarily attributable to:
(a) certain technical adjustments that are reflected only in 2012-2013 – a carryforward from 2011-2012 ($248M) and funding for maternity and severance benefits ($175M);
(b) the fact that Planned Spending in 2014-2015 and 2015-2016 does not yet include a forecast of disbursements to the provinces under the Softwood Lumber Products Export Charge Act, 2006 (which amounted to $280M in 2012-2013 and $283M in 2013-2014); and
(c) the gradual implementation of savings measures arising from the Budget 2012 spending review, reaching $196M by 2015-2016.
(Footnote 2) Details may not add to totals due to rounding.
Details on transfer payment programs
Children's Special Allowance Payments (CSA)
1. Strategic outcome: Eligible families and individuals receive timely and correct benefit payments.
2. Program: Benefit programs
3. Name of transfer payment program: Children's special allowance payments (CSA) (Statutory)
4. Start date: August 28, 1995 *
5. End date: Ongoing
6. Description: Tax-free monthly payments made to agencies and institutions who are licensed by provincial or federal governments to provide for the care and education of children under the age of 18 who physically reside in Canada and who are not in the care of their parents. CSA payments are equivalent to Canada Child Tax Benefit payments. CSA payments are governed by the Children's Special Allowances Act which provides that this allowance be paid out of the Consolidated Revenue Fund.
7. Expected results: Monthly payments issued on schedule.* Responsibility for Children's special allowance payment was transferred from Human Resources Development Canada, effective August 28, 1995 (P.C. Order 1995-342)
| 8. Forecast spending | 2012-13 9. Planned spending 2013-14 | 10. Planned spending 2014-15 | 11. Planned spending 2015-16 | |
|---|---|---|---|---|
| 12. Total grants | ||||
| 12. Total grants | ||||
| 12. Total other transfer payments ** | 233,000 | 238,000 | 241,000 | 245,000 |
| 13. Total transfer payments | 233,000 | 238,000 | 241,000 | 245,000 |
| 14. Planned evaluations: N/A |
* Responsibility for Children's special allowance payment was transferred from Human Resources Development Canada, effective August 28, 1995 (P.C. Order 1995-342)
** Other Transfer payments are transfer payments based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.
Disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006
1. Strategic outcome: Taxpayers meet their obligations and Canada's revenue base is protected.
2. Program: Taxpayer and business assistance
3. Name of transfer payment program: Disbursements to provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory)
4. Start date: October 12, 2006
5. End date: October 12, 2015
6. Description: The export charge, to be levied by Canada on exports of softwood lumber products to the United States, is collected and administered by the Canada Revenue Agency (CRA) with support from the Department of Foreign Affairs and International Trade. Under the Softwood Lumber Products Export Charge Act, 2006, the CRA is also responsible for making disbursements to the provinces of a portion of the charge collected over the course of the application of the Softwood Lumber Agreement, 2006. These disbursements will be reduced by several factors: refunds paid to the industry, costs for the administration and implementation of the Agreement and the Act as well as the costs incurred for certain litigation resulting from the Agreement or Act. The export charge applies to the following regions: BC Interior, BC Coastal, Alberta, Saskatchewan, Manitoba, Ontario and Quebec. Exports from the remaining provinces and territories are excluded.
7. Expected results: Disbursements will continue on a quarterly basis until the repeal of the Act, unless lumber market prices increase to the point where no export charge is applicable for that period.
|
8. Forecast spending 2012-13 |
9. Planned spending 2013-14 |
10. Planned spending 2014-15 |
11. Planned spending 2015-16 |
|
|---|---|---|---|---|
| 12. Total grants | ||||
| 12. Total contributions | ||||
| 12. Total other transfer payments * | 280,000 | 283,000 | TBD | TBD |
| 13. Total transfer payments | 280,000 | 283,000 | TBD | TBD |
| 14. Planned evaluations: N/A |
* Other transfer payment are transfer payments based on legislation or an arrangement that normally includes a formula or schedule as one element used to determine the expenditure amount. However, once a payment is made, the recipient may redistribute the funds among several categories of expenditure in the arrangement.
Services Received Without Charge
| Forecast spending 2012-13 | Planned spending 2013-2014 | Planned spending 2014-2015 | Planned spending 2015-2016 | |
|---|---|---|---|---|
| Contributions covering employer's share of employees' insurance premiums and expenditures (excluding revolving funds) and employer's contribution to employees' insured benefits plans and expenditures, both paid by Treasury Board of Canada Secretariat | 215,443 | 211,770 | 204,564 | 202,780 |
| Salary and associated expenditures of legal services provided by Justice Canada | 36,850 | 34,644 | 32,578 | 32,578 |
| Audit services by the Office of the Auditor General | 2,430 | 2,430 | 2,430 | 2,430 |
| Workers' compensation coverage provided by Human Resources and Social Development Canada | 1,490 | 1,227 | 1,166 | 1,108 |
| Payroll services provided by Public Works and Government Services Canada | 4,320 | 4,142 | 4,033 | 3,983 |
| Information technology services - Shared Services Canada | 167,493 | 167,318 | 167,427 | 167,427 |
| Total services received without charge (Footnote 1) (Footnote 2) | 428,027 | 421,532 | 412,199 |
410,307 |
(Footnote 1) Services received without charge are reported on a gross basis.
(Footnote 2) Details may not add to totals due to rounding.
Sources of respendable non-tax revenue and non-respendable non-tax revenue
Respendable non-tax revenue
|
Forecast revenue 2012-13 |
Planned revenue 2013-14 | Planned revenue 2014-15 | Planned revenue 2015-16 | |
|---|---|---|---|---|
| Program | ||||
| Taxpayer and business assistance | 2,654 | 2,610 | 2,589 | 2,591 |
| Assessment of returns and payment processing | 18,000 | 17,629 | 16,581 | 16,063 |
| Accounts receivable and returns compliance | 897 | 902 | 912 | 923 |
| Reporting compliance | 19,843 | 36,643 | 36,692 | 36,740 |
| Appeals | 2,488 | 3,046 | 2,637 | 1,439 |
| Benefit programs | 38,924 | 33,803 | 33,235 | 33,235 |
| Internal services | 102,873 | 99,146 | 98,146 | 97,668 |
| Total respendable non-tax revenue (Footnote 1) | 185,679 | 193,779 | 190,792 | 188,659 |
| Details | ||||
| Refund of previous year's expenditures | 906 | 855 | 855 | 855 |
| Advance income tax ruling fees | 1,631 | 1,628 | 1,628 | 1,628 |
| Advance pricing agreements | 566 | 480 | 480 | 480 |
| Other services of a regulatory nature | 41 | 39 | 39 | 39 |
| Administration of provincial programs (Footnote 2) | 111,087 | 124,683 | 122,959 | 120,820 |
| Other services of a non-regulatory nature | 302 | 311 | 311 | 311 |
| Sales of Goods and Information Products | 117 | 116 | 116 | 116 |
| Other fees & charges | 762 | 787 | 90 | 91 |
| Services to other government departments (Footnote 3) | 70,267 | 64,879 | 64,314 | 64,319 |
| Total respendable non-tax revenue (Footnote 1) | 185,679 | 193,779 | 190,792 | 188,659 |
(Footnote 1) Details may not add to totals due to rounding.
(Footnote 2) Comprised mainly of a basic fee charged to the provinces for recoveries provided under tax collection agreements and other provincial cost recovery initiatives (e.g. refund set-off and benefit programs).
(Footnote 3) Comprised mainly of information technology services provided to the Canada Border Services Agency.
Non-Respendable Non-Tax Revenue (Agency activities)
|
Forecast revenue 2012-13 |
Planned revenue 2013-14 | Planned revenue 2014-15 | Planned revenue 2015-16 | |
|---|---|---|---|---|
| Program | ||||
| Taxpayer and business assistance | 9,038 | 9,184 | 9,261 | 9,240 |
| Assessment of returns and payment processing | 10,057 | 11,473 | 11,471 | 11,278 |
| Accounts receivable and returns compliance | 24,681 | 24,678 | 24,900 | 24,896 |
| Reporting compliance | 5,482 | 7,136 | 7,081 | 6,857 |
| Appeals | 3,086 | 3,230 | 3,244 | 3,224 |
| Benefit programs | 3,299 | 4,294 | 4,261 | 4,126 |
| Internal services | 8,221 | 8,215 | 8,282 | 8,281 |
| Total non-respendable non-tax revenue (Footnote 1) | 63,865 | 68,209 | 68,499 | 67,903 |
| Details | ||||
| Other fees and charges | ||||
| Recovery of employee benefits costs | 62,395 | 66,740 | 67,029 | 66,434 |
| Miscellaneous | 1,470 | 1,470 | 1,470 | 1,470 |
| Total non-respendable non-tax revenue (Footnote 1), (Footnote 2) | 63,865 | 68,209 | 68,499 | 67,903 |
(Footnote 1) Details may not add to totals due to rounding.
(Footnote 2) This table reflects the approach taken in the Audited Financial Statements of the Agency where a clear distinction is made between Agency activities and administered activities. Interest and penalties collected for personal, corporate and other taxes, which are part of the Agency's administered activities rather than Agency's activities, are excluded.
Summary of capital spending by program
| Forecast spending 2012-13 | Planned spending 2013-14 | Planned spending 2014-15 | Planned spending 2015-16 | |
|---|---|---|---|---|
| Program | ||||
| Taxpayer and business assistance | 2,038 | 4,640 | 1,307 | 260 |
| Assessment of returns and payment processing | 7,414 | 30,218 | 27,792 | 45,667 |
| Accounts receivable and returns compliance | 10,487 | 13,154 | 4,723 | 1,547 |
| Reporting compliance | 5,474 | 10,699 | 11,175 | 4,725 |
| Appeals | 420 | 921 | 50 | 50 |
| Benefit programs | 1,577 | 2,023 | 1,544 | 1,159 |
| Internal services | 56,023 | 11,409 | 25,857 | 25,111 |
| Taxpayers' Ombudsman | 0 | 17 | 0 | 0 |
| Total of capital spending | 83,433 | 73,082 | 72,448 | 78,519 |
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