Other items of interest
Long desciption
Two schematic diagrams show the relationship and connection between program areas under the old Treasury Board Secretariat's Program Alignment Architecture and the reporting areas under the new Departmental Results Framework for 2017-2018.
At the top of the page, under the heading Program Alignment Architecture 2016-17, the various program and sub-program areas used for reporting purposes are listed.
On the left hand side of the Program Alignment Architecture schematic, the program areas listed are, from top to bottom, Taxpayer and Business Assistance, Assessment of Returns and Payment Processing, and Benefit Programs.
Under Taxpayer and Business Assistance, the sub-programs listed are, from top to bottom, Policy, Rulings and Interpretations, Charities, Charities - Public Safety and Anti-Terrorism, Registered Plans, Tax Information Services and Assistance.
Under Assessment of Returns and Payment Processing, the sub-programs listed are, from top to bottom, Individual Returns, Business Returns, Payments, Goods and Services Tax Administration in Quebec, Voluntary Disclosures Program.
Under Benefit Programs, the sub-programs listed are, from top to bottom, Benefit Enquiries, Benefit Programs Administration, Statutory Children's Special Allowance Payments.
In the middle of the Program Alignment Architecture schematic, the program area listed is Collections, Compliance and Verification. Under this program heading, the sub-programs listed are, from top to bottom, Compliance and Verification, Collections - Tax and Government Programs.
On the right hand side of the Program Alignment Architecture schematic, the program areas listed are, from top to bottom, Reporting Compliance, Appeals, and Taxpayers' Ombudsman.
Under Reporting Compliance, the sub-programs listed are, from top to bottom, International and Large Business, Criminal Investigations Programs, Small and Medium Enterprises, Scientific Research and Experimental Development, GST/HST.
Under Appeals, the sub-programs listed are, from top to bottom, Service Complaints, Income Tax Objections and Appeals to the Courts, Commodity Taxes Objections and Appeals to the Courts, Canada Pension Plan/Employment Insurance Appeals to the Minister and Appeals to the Courts.
Under Taxpayers’ Ombudsman, there is technically no sub-program and what is listed simply repeats Taxpayers’ Ombudsman.
In the bottom second half of the page, the schematic for the new Departmental Results Framework 2017-18 is displayed.
On the left hand side of the Departmental Results Framework schematic, the reporting areas listed are, from top to bottom, Benefits, Tax Services and Processing, Policy, Rulings, and Interpretations, Charities, and Registered Plans.
In the middle of the Departmental Results Framework schematic, the reporting area listed is Returns Compliance Collections.
On the right hand side of the Departmental Results Framework schematic, the reporting areas listed are, from top to bottom, Taxpayers’ Ombudsman, Service Complaints, Objections and Appeals, Taxpayer Relief, International and Large Business Compliance and Criminal Investigations, and Domestic Compliance.
To illustrate the connection between the program areas under the old Program Alignment Architecture and the reporting areas under the new Departmental Results Framework, dotted lines with arrows at the end, each a different colour, lead from each Program Alignment Architecture program title to the corresponding reporting area title under the new Departmental Results Framework.
The line from Benefit Programs under the old Program Alignment Architecture leads directly to Benefits under the new Departmental Results Framework.
The line from Assessment of Returns and Payment Processing leads to Tax Services and Processing.
The line from Taxpayer and Business Assistance, however, splits in two with one line leading to Tax Services and Processing, while the other line leads to Policy, Rulings, and Interpretations, Charities, and Registered Plans.
The line from the Collections, Compliance and Verification program under the old Program Alignment Architecture leads directly to Returns Compliance Collections under the new Departmental Results Framework.
The line from Reporting Compliance leads directly to International and Large Business Compliance and Criminal Investigations, and Domestic Compliance.
The line from Appeals leads to Service Complaints, Objections and Appeals, and Taxpayer Relief.
Finally, the line from Taxpayers’ Ombudsman under the old Program Alignment Architecture leads directly to Taxpayers’ Ombudsman under the new Departmental Results Framework.
Benefit programs and benefit-related services delivered by the Canada Revenue Agency
Seven federal benefit programs
- Canada child tax benefit
- Disability tax credit
- Goods and services tax/harmonized sales tax credit
- Children’s special allowances
- Universal child care benefit – on behalf of Employment and Social Development Canada
- Working income tax benefit advance payments
- Canada child benefit
Thirty-three ongoing benefit programs for provinces and territories
- British Columbia – BC family bonus (1996)
- Alberta family employment tax credit (1997)
- New Brunswick child tax benefit (1997)
- New Brunswick working income supplement (1997)
- Newfoundland and Labrador harmonized sales tax credit (1997)
- British Columbia – BC earned income benefit (1998)
- Saskatchewan child benefit (1998)
- Northwest Territories child benefit (1998)
- Northwest Territories – territorial worker’s supplement (1998)
- Nova Scotia child benefit (1998)
- Yukon child benefit (1999)
- Nunavut child benefit (1999)
- Nunavut – territorial worker’s supplement (1999)
- Newfoundland and Labrador child benefit (1999)
- Newfoundland and Labrador seniors’ benefit (1999)
- Saskatchewan low-income tax credit (2000)
- Newfoundland and Labrador – mother baby nutrition supplement (2001)
- Ontario child benefit (2007)
- British Columbia low-income climate action tax credit (2008)
- Ontario senior homeowners’ property tax grant (2009)
- Ontario sales tax credit (2010)
- British Columbia harmonized sales tax credit (2010)
- Nova Scotia affordable living tax credit (2010)
- Ontario energy and property tax credit (2011)
- Northern Ontario energy credit (2011)
- Ontario trillium benefit (2012)
- New Brunswick school supplement (2012)
- Prince Edward Island sales tax and credit (2013)
- British Columbia early childhood tax benefit (2015)
- Alberta child benefit (2016)
- New Brunswick harmonized sales tax credit (2016)
- Newfoundland and Labrador income supplement (2016)
- Alberta climate leadership adjustment rebate (2017)
Ten one-time payment programs
- Relief for heating expenses (federal) (2000)
- British Columbia – BC energy rebate (2001)
- Alberta energy tax refund (2001)
- Ontario taxpayer dividend (2001)
- Nova Scotia taxpayer refund (2003)
- Alberta 2005 resource rebate (2005)
- Energy cost benefit (federal) (2005)
- Ontario home electricity relief (2006)
- British Columbia climate action dividend (2008)
- Ontario sales tax transition benefit (2010)
One hundred and seven data exchange and data transfer services
- Seventy income verification data exchanges using File Transfer Protocol with provinces and territories to support programs
- Four income verification data exchanges using Managed Secure File Transfer with federal supports programs
- Eight data transfers with provinces to support top-ups for CRA administered child benefit programs
- Six data exchanges and transfers to support the Nova Scotia pharmacare program, the British Columbia low-income climate action tax credit/BC harmonized sales tax credit, Ontario senior homeowners property tax grant, Ontario trillium benefit, Prince Edward Island sales tax credit and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act
- Seven national child benefit supplement data exchanges with provinces and territories to facilitate the calculation of social assistance
- One data transfers of income and child information to support administration of the Quebec family allowance programs
- Eleven data exchanges and data transfers to support federal administration of the employment insurance family supplement, guaranteed income supplement, Canada learning bond, Canada education savings grant (basic grant and additional grant), Canada disability savings bond, Canada disability savings grant, Old Age Security recovery tax, universal child care benefit, employment insurance long tenured workers program and Old Age Security Proactive Enrolment.
Public service commission and assessment of recourse reports
The Canada Revenue Agency Act requires the CRA to include in its annual reporting a copy of any report produced under section 59 or a summary statement of any assessment produced under subsection 56(1). The report and assessment are produced on an as needed basis.
During 2016-2017, the Public Service Commission did not prepare, or have prepared on its behalf, a report to the CRA pursuant to section 59 of the Canada Revenue Agency Act on the consistency of the Agency’s staffing program with the principles set out in the summary of its corporate business plan. For the same period, the CRA did not prepare pursuant to subsection 56(1) of the Canada Revenue Agency Act an assessment of the recourse the Agency provides or administers in its management of human resources.
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