Canada Revenue Agency national COVID-19 business continuity plan

Effective June 15, 2020

Purpose

The Agency's National COVID-19 Business Continuity Plan has been created to provide National direction for coordinated implementation at the local level. The Plan outlines the Agency's prioritization of services. Collaboration at the national and regional level is paramount for success of the Plan.

It will ensure that the Agency can continue to support Canadians with delivery of critical services during the COVID-19 pandemic. Critical services are defined as services whose compromise in terms of availability or integrity, would result in a high degree of injury to the health, safety, security or economic well-being of Canadians, or to the effective functioning of the Government of Canada.

The Plan is reviewed on a regular basis and incrementally adjusted with time to ensure the Agency carries out priority activities in support of the economic well-being of Canadians while safeguarding the health, safety and security of our employees.

As the external landscape evolves and new programs and changes are announced, priorities will be reassessed and some activities currently not deemed critical may become critical.

Agency strategic response objectives

To ensure the continuity of:

• Activities associated with the CRA's internal management of the organization's response to the pandemic as it relates to the health, safety, and security of our workforce;
• Benefits payments to recipients, and associated functions, including, processing of returns and responding to calls received in CRA's call centres in the hope of facilitating greater financial relief to Canadians;
• Activities associated with the CRA's contribution to the Government of Canada's response to the COVID-19 pandemic, especially as it relates to supporting Canada's economic resilience during the pandemic; and
• Agency leadership through the mobilization of our key teams and stakeholders to oversee, manage and deliver the Agency's critical services and to support the Government of Canada's response to the COVID-19 pandemic.

Critical services to Canadians and to the government of Canada – program branches^{Footnote 1}

Assessment, Benefit, and Service Branch

• Respond to calls placed to the Agency’s call centres (agents, traffic control, quality monitoring and support)
• Provide support on the Agency’s ABSB e-Services Helpdesk lines and online portals
• Review, assess and process benefit applications, including the Disability Tax Credit, to determine eligibility and entitlement
• Ensure the issuance/re-issuance of benefit payments
• Mobilization of resources throughout all T1, T2, T3, pension, Tax Free Savings Account, and information return processes, including associated accounting enquiries activities and Special Election Returns (SERS)
• Processing of Scientific Research and Experimental Development (SR&ED), other levies and other specialized workloads
• Processing of paper and electronic GST/HST returns and rebates including associated accounting enquiries activities and issuance of replacement cheques
• Processing of payments and related financial transactions, including direct and financial institution (FI) remitted payments; updating of accounts; uncashed cheques; corporate suspense, interdepartmental settlements
• Process requests normally stemming from collections, problem resolution, audit, appeals (and other requests) to transfer/disburse credits
• IDENT updates and related activities
• Provide virtual support to the Community Volunteer Income Tax Program (CVITP) and assist organizations with virtual outreach activities (relating to benefits)
• Operate the National Targeting Centre and the Customs Business Number Registration (in support of CBSA)
• Critical information return activities to support ESDC
• Information sharing (via data transfer) in support of socio-economic benefits to Provincial and Territorial  governments and other federal departments
• Development and delivery of the new Canada Emergency Student Benefit (CESB), the new Canada Emergency Wage Subsidy (CEWS), the new Canada Emergency Response Benefit (CERB), the new COVID-19 GSTC Supplement, and the Enhanced Canada Child Benefit
• Testing associated with all critical system changes, as well as the continued development of both the T3 and BSRP solutions
• Correspondence:
  • Waivers
  • Certification of Residency
  • Letters of Good Standing (Comfort Letters)
• GST/HST Non-Resident Registrations
• Business Number Services / Authorizations

Collections and Verification Branch

• Provide dedicated remote call centre agents (VOCALLS) to address financial hardship cases for tax and government program files due to previous collection actions and respond to requests from taxpayers for payment arrangements
• Benefit Validation work to action inventories and ensure that benefit recipients receive timely benefit payments
• Service Acceleration Officers to resolve financial hardship cases and taxpayer complaints
• Centre of expertise to address suspicious and fraudulent refunds, unauthorized benefit payments, as well as cases of identity theft
• CVB Individual (T1) validation programs, including Confidence Validities (CV), Pre-Match, Special Assessing, and Request Verification (RV)
• GST/HST Enhanced Registration Review (GERR)
• Planning, development and delivery of Government of Canada priorities including wage subsidy initiatives, Canada Emergency Response Benefit (CERB) and other COVID-19 measures
• Individual (T1) post-assessment review programs:
  • T1 Processing Review (T1PR)
  • T1 Matching
  • Supplementary Examination (SE)
• Part XIII Non-Resident Withholding
  • NR7-R Applications for Refund of Part XIII Tax Withheld
  • Services, Assessments, and Account Maintenance
• Employer Accounts and Services – amendments
• Program areas within the Business Compliance Directorate, with a focus on Employer Examination, GST Examination, Employer Compliance Audit, and Trust Compliance National Inventory (TCNI) to support activities of the Canada Emergency Wage Subsidy.
• Collections: Insolvency
• Debt Management Call Centres in support of the CERB
• Collection Contact Officers (Accounts Receivable National Inventory and Government Programs) in support of emergency measures and call centres
• Exceptional Aggressive Tax Planning and High-Risk Collections
• Non-Filer Program, in part to support Agency’s COVID-19 measures and respond to requests from taxpayers that are beneficial to the client
• Matching - Beneficial Client Adjustments
• Employer Accounts and Services Programs (EASS)
  • Control functions
  • Taxpayer Relief
  • Phoenix amendment processing
  • Refund Requests (Phase I)
  • Responses to Employer generated requests
• Workload Management Project (WMP) to support emerging Canada Emergency Wage Subsidy (CEWS) Collections workload with the Collections Verification Workload Management System (CVWMS)

Compliance Programs Branch

• GST/HST Refund Integrity program
• Expediting urgent taxpayer’s requests for audit approval for refunds and credits relating to:
  • Taxpayer requested reassessments
  • Waivers of regulations 102 and 105 withholding and s. 116 certificates of compliance
  • Clearance certificates
  • Credits on account / refund returns
• Scientific Research and Experimental Development (SR & ED), including the Film & Media Tax Credit program
• Liaison Officer (LO) program
• High risk audits
• Criminal investigations
• Planning work in support of GC priorities and CRA resumption
• Advance Pricing Agreement (APA), Mutual Agreement Procedures (MAP) and Country-by-Country Reporting (CbCR)
• Tax Shelter Application Review Program
• T1134 Form
• Support activities to Canada Emergency Wage Subsidy (CEWS)
• Common Reporting Standard (CRS) (Phase 1, Phase 2, Foreign Account Tax Compliance Act (FATCA))
• Local Audit Support Officers (LASO)
• NR7R- Application for Refund of Part XIII Tax referrals from CVB
• Voluntary Disclosures Program (VDP)
• Provincial Income Allocation (PIA)
• Imaging Technology Centre
• British Columbia Mining Exploration Tax Credit (BCMETC)
• Flow-Through Share (FTS)
• Foreign Reporting Forms entry at the Winnipeg Tax Centre – FRRMS
• National Leads Centre (NLC)
• Computer Audit Support (CAS)
• International and Large Business Audit Program

Appeals Branch

• Prioritize objections inventory related to benefits, Scientific Research and Experimental Development (SR & ED) claims and GST/HST refund claims
• Prioritize CPP/EI appeals to the Minister/appeals to the court (only where benefits are pending) and all CPP/EI appeals to the court
• Conduct intake functions to identify all priority workflows
• With respect to the objections intake functions, properly code accounts to inhibit reassessments and prevent refund set-offs, ensure identification of all open objections and properly allocate and monitor inventories
• Key tax litigation files, with HQ providing support to the Department of Justice
• Core capability in taxpayer relief program
• Expert Witness Program
• Litigation program

Service, Innovation, and Integration Branch

• Ensure that required data files are created, reviewed for quality, and supplied to our partners, such as Provinces and Territories, Statistics Canada and Department of Finance, in support of socio-economic initiatives
• The Ombudsman Liaison Office will address urgent requests for action received from the Office of the Taxpayers’ Ombudsman
• SIIB plays a critical role in supporting internal management of the Agency through governance, analysis, interdepartmental and inter-jurisdictional relationships
• Problem Resolution Program – ensure continuity of operations by addressing issues impacting Canadians’ benefits and tax situations
• Monitoring and Reporting activities related to the COVID-19 pandemic
• Gender-based analysis plus (GBA+) and Strategic Environmental Assessments (SEAs)
• Strategic policy and analysis
• Corporate planning and reporting
• COVID-19 analytical support
• Service Complaints Program
• Change Management Division

Office of the Taxpayers’ Ombudsman

• Receive complaints from taxpayers relating to the services provided by the CRA
• Assess complaints and escalate when the complainant's personal or financial circumstances require that their file be actioned on an urgent basis and send Urgent Requests for Action (URFA) to the CRA-Ombudsman Liaison Office (OLO) to action
• Systemic Examination Team
• Individual Examination Team
• Corporate Services
• Communications and Public Affairs

Legislative Policy and Regulatory Affairs Branch

• Provide input to government economic and fiscal priorities
• Operate call centres in the areas of GST/HST rulings, registered plans, and registered charities
• Support time-sensitive income tax ruling requests and technical interpretations
• Operate the Dedicated Telephone Service
• Handle Stamping/Licensing for Cannabis enquiries and other excise licensees
• Conduct verification activities in the Excise program
• Issue GST/HST municipal, charity, and hospital designations and determinations letters
• Process applications for Qualified Canadian Journalism Organization (QCJO)
• Canada Pension Plan (CPP)/Employment Insurance (EI)
  • Work on CPP/EI pending claims
  • Provide support to Canadians working abroad on Social Security
  • CPP/EI ruling requests that support the payment of benefits
  • Correspondence - Certification of Residency and/or Tax Exempt Status
• Registered Plans
  • Support ESDC to ensure continuity of Supplementary Unemployment Benefit Plans (SUBPs)
  • Process waiver and administrative relief submissions for Deferred Income and Savings Plans (DISP)
  • Register new Registered Pension Plans (RPP) and Deferred Profit Sharing Plans (DPSP)
• Registered Charities
  • Respond to registered charity inquiries received by mail and fax that are COVID-19 related
  • Review and respond to organizations seeking charitable status
  • Support the delivery of the Canadian Emergency Wage Subsidy by ensuring that adequate resources are available to screen applications from the charitable sector
  • Ongoing analysis of existing files and monitoring of new leads for possible terrorist funding through registered charities
• Correspondence - Certification of Residency and/or Tax Exempt Status
• Support the charitable sector in meeting their reporting requirements by processing information returns

Critical services – business enabling functions

Information Technology Branch

• IT Support
  • National IT Service Desk
  • Enterprise Service Management
  • Production Assurance support
  • Redeployment of laptops and desk side support
• PKI Support
• Cyber Security
• IT development, maintenance and operational support for all IT systems required to support the agency critical services and related programs

Human Resources Branch

• Labour relations
• Occupational health and safety
• Compensation
  • Full services, including:
    • Processing severance benefits;
    • Leave to cash on termination;
    • Processing professional dues reimbursement; and,
    • Remaining non-critical benefit letters
  • National Enquiries Services (NES) call centre open (with modified hours of operation)
• Employee Assistance Programs
• Early Intervention and Return to Work (EIRTW) services
• Executive (EX) Group Staffing
• Staffing
• Leadership and learning

Public Affairs Branch

• Parliamentary and Cabinet Affairs
• Media Relations and Issues Management
• Language Services
• Strategic Communications and Advisory Services
• Social Media, Marketing, Advertising & Multimedia
• Web (Intranet and Public) & Print Productions
• User-Centric Content Design
• Ministerial Events and Speech Writing
• Privacy Management
• ATIP files - Analysis and processing of existing files and tasking
• Stakeholder engagement and consultation
• Executive Correspondence
• Public Opinion Research and Public Environment Analysis

Finance and Administration Branch

• Business Continuity functional guidance
• Security Operations, particularly:
  • Agency Operations Centre
  • COMSEC
  • Physical Security – access control
  • Providing functional guidance related to waivers to security CPIs, security awareness; and identity and access management
  • Personnel Security Screening
• Logistics and Administrative Services, particularly:
  • Mail Operations, Records Management and coordinating forms and publications storage and distribution, including Print to Mail supplies, in both the National Forms Distribution Centre (NFDC) in Winnipeg and the Summerside sites
  • Knowledge and Research Programs
  • Materiel management
• Contracting services
• Real Property Facilities and Project Management Delivery
• Financial Administration and Management, particularly:
  • payment authorization and processing
  • financial reporting for Agency activities
  • policy and technical advice and guidance for Help desks (Corporate Administration System (CAS), Revenue Ledger (RL) & Integrated Staffing System (ISS)) in support of critical activities and year-end
  • year-end activities including internal support and functional guidance, external reporting (Financial Statements and Public Accounts) and preparation for audit
  • revenue accounting and reporting of administered activities and COVID-19 measures
  • resource management, including budget allocations, framework maintenance and support for incremental funding requests and major project resumption plans

Legal Services Branch

• Legal advice, administrative and litigation support services

Audit, Evaluation and Risk Branch

• Internal Disclosure
• Risk and Advisory services

Continuity of leadership

All Branches & Regions

• CO/MO Business Continuity Plan
• Mobilize all Assistant Commissioners and their key support staff
• Ensure horizontal coordination of the Agency's activities to support CRA's critical services and to support the Government of Canada's response during the crisis
• Ensure horizontal prioritization and coordination of the Agency's resumption activities

Monitoring and reporting

• As the COVID-19 pandemic evolves, the plan will be reviewed and adjusted accordingly.
• Guidance from lead government partners and authorities will be monitored during the crisis.
• A national After Action Report (AAR) will be completed following the event to address gaps and lessons learned.
• Ongoing meetings will take place with the following groups: Core Incident Management Committee, Agency Management Committee, the Agency COVID-19 Task force and the Board of Management.
• Stakeholders such as national UTE - PSAC and AFS - PIPSC unions, other federal government departments, and Provincial/Territorial partners, will be briefed regularly.
• Ongoing tracking and reporting of employees, who have been deemed to be providing a critical service, who have a presumptive case of COVID-19 (as confirmed by their health authority), or confirmed case of COVID-19 (as confirmed by their health authority); and work refusals.

Response by phases of pandemic

As we progress through phases of the pandemic, critical service priorities and associated strategies will be reviewed and adjusted accordingly.