Section 3 – Spending and human resources

Planned spending 

CRA spending trend (dollars)

In fiscal year 2018-19, Planned Spending is identical to expenditure levels presented in the Main Estimates.

The spending trend figure shows all parliamentary appropriations (Main Estimates and Supplementary Estimates) and revenue sources provided to the CRA for: policy and operational initiatives arising from various federal budgets and economic statements, transfers from Public Services and Procurement Canada for accommodations and real property services, disbursements under the Softwood Lumber Agreement, children's special allowance payments, as well as the implementation of initiatives to improve efficiency.

Actual and forecast spending for fiscal years 2015-16 to 2017-18 also includes technical adjustments such as the CRA's carry-forward from the previous year and funding for maternity and severance benefits. In the 2017-18 fiscal year, a significant portion of the increase in spending is associated with the cash out of severance benefits upon resignation or retirement for employees represented by the Public Service Alliance of Canada (PSAC) bargaining unit.

Over the period 2015-16 to 2020-21, the CRA's voted appropriations show an increase primarily as a result of funding received to implement and administer various measures announced in the federal budgets, transfers from Public Services and Procurement Canada for accommodation and real property services, as well as wage settlements. The 2016-17 and 2017-18 fiscal years also reflect higher spending as a result of retroactive payments associated with collective bargaining increases for employees represented by the PSAC and Professional Institute of the Public Service of Canada bargaining units, including amounts set aside in anticipation of wage settlements for the period under the operating budget freeze.

The above increases have been partially offset by planned decreases in funding for the upgrade of the individual income tax processing system and the administration of the Softwood Lumber Agreement, as well as other miscellaneous items such as decreases in Government advertising programs and the transfer of CRA training programs to the Canada School of Public Service.

Over the period 2015-16 to 2020-21, the CRA's statutory authorities show a decrease primarily due to a reduction in disbursements to the provinces following the expiration of the Softwood Lumber Agreement and changes in employee benefit plan rates. These decreases have been partially offset by increases for children's special allowance payments.

Budgetary planning summary for Core Responsibilities and Internal Services (dollars) 

Over the planning period (from $4.205 billion in 2018-19 to $4.177 billion in 2020-21), the CRA's appropriations show a slight reduction primarily as a result of planned decreases in funding received to implement and administer various measures announced in the federal budgets as well as in funding for the upgrade of the individual income tax processing system. These reductions have been partially offset by increases associated with adjustments to accommodation and real property services and increases to the CRA's statutory authorities for children's special allowance payments.

Forecast spending in the 2017-18 fiscal year includes a significant increase associated with the cash out of severance benefits upon resignation or retirement for employees represented by the Public Service Alliance of Canada (PSAC) bargaining unit. The 2016-17 and 2017-18 fiscal years also reflect higher spending as a result of retroactive payments associated with collective bargaining increases for employees represented by the PSAC and Professional Institute of the Public Service of Canada bargaining units, including amounts set aside in anticipation of wage settlements for the period under the operating budget freeze.

Planned human resources

Human resources planning summary for Core Responsibilities and Internal Services (full-time equivalents) 

The increase in forecasted FTEs in 2017-18 is largely attributable to new funding received to implement and administer measures announced in the 2017 Federal Budget as well as growth in funding for measures announced in the 2016 Federal Budget. The 2017-18 fiscal year also reflects an increase in FTEs associated with funding to address operational priorities.

Over the planning period the reduction in FTEs (from 39,935 in 2018-19 to 39,220 in 2020-21)is primarily the result of planned decreases in funding received for various measures announced in the federal budgets as well as reductions in planned investment projects.

Estimates by vote

For information on the CRA's organizational appropriations, consult the 2018-19 Main Estimates^v.

Future-oriented condensed statement of operations

The future oriented condensed statement of operations provides a general overview of the CRA's operations. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management.

Because the future oriented condensed statement of operations is prepared on an accrual accounting basis, and the forecast and planned spending amounts presented in other sections of the Departmental Plan are prepared on an expenditure basis, amounts may differ.

A more detailed future oriented statement of operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, are available on the CRA's website^vi.

Future oriented condensed statement of operations for the year ended March 31, 2019 (dollars)