CRA Annual Report to Parliament 2006-2007

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Unaudited Supplementary Financial Information

Financial Performance Tables

Table 5 Sources of Respendable and Non-Respendable Non-Tax Revenue

By virtue of its mandate, the Canada Revenue Agency (CRA) is responsible for collecting tax revenue; these are described earlier in the Audited Financial Statements - Administered Activities. The CRA is also responsible for collecting non-tax revenue, similar to other government departments and agencies; these are detailed below, divided between respendable and non-respendable.

Table 5.1 Respendable Non-Tax Revenue

(in thousands of dollars)
2006-2007
Program Activity
Actual 2004-2005
Actual 2005-2006
Planned Revenues
Total Authorities
Actual
Client Assistance
15,798
27,172
24,749
37,563
37,563
Assessment of Returns and Payment Processing
39,173
70,308
59,809
83,948
83,948
Filing and Remittance Compliance
90,208
119,293
109,181
164,470
164,470
Reporting Compliance
13,512
46,451
36,888
50,902
50,902
Appeals
7,185
10,545
11,119
20,647
16,274
Benefit Programs
2,584
9,369
6,673
11,421
11,421
Total
168,460
283,138
248,419
368,951
364,578
Details
Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
Refunds of Previous Year’s Expenditures
470
486
952
410
410
Ruling Fees[Footnote 1]
1,881
1,808
1,701
2,074
2,074
Advance Pricing Agreement
354
440
600
477
477
Other Services of a Regulatory Nature
132
414
25
46
46
Administration of Provincial Programs[Footnote 2]
16,999
33,889
17,888
34,444
34,444
Other Services of a Non-Regulatory Nature
1,186
1,166
1,198
458
458
Sales of Goods and Information Products
92
100
100
110
110
Other Fees & Charges
40
44
40
46
46
Services to Other Government Departments (OGD)[Footnote 3]
-
96,145
77,880
101,456
101,456
Sub-total
21,154
134,492
100,384
139,521
139,521
Less: Amounts Recovered on behalf of OGDs[Footnote 4]
964
5,135
4,295
5,075
5,075
Total Respendable Revenue pursuant to Section 60 of the CRA Act (cash receipts)
20,190
129,357
96,089
134,446
134,446
Proceeds from the Disposal of Surplus Crown Assets
123
407
210
210
Revenues credited to Vote 1
Canada Pension Plan administration work
72,067
75,576
76,250
105,575
105,575
Employment Insurance administration work[Footnote 5]
76,080
77,798
76,080
128,720
124,347
Total Revenues credited to Vote 1
148,147
153,374
152,330
234,295
229,922
Total Respendable Non-Tax Revenue
168,460
283,138
248,419
368,951
364,578
[Footnote 1] The Canada Revenue Agency (CRA) charges taxpayers (based on a regulated user fee) for providing tax rulings in advance.
[Footnote 2] Comprised mainly of a basic fee charged to the provinces under the tax collection agreements (TCA). Also involves work over and above the TCA (e.g. refund set-off, additional audit coverage, benefit programs).
[Footnote 3] Comprised mainly of information technology services provided to Canada Border Services Agency (CBSA).
[Footnote 4] Comprised mainly of amounts recovered on behalf of Public Works and Government Services Canada (PWGSC) and Treasury Board of Canada Secretariat (e.g. Employee Benefit Plans - EBP).
[Footnote 5] The difference between authorities and actuals is related to Quebec Parental Insurance Plan and Employment Insurance Legal Fees which were collected directly by HRSDC.

Table 5.2 Non-Respendable Non-Tax Revenue[Footnote 1]

(in thousands of dollars)
2006-2007
Program Activity
Actual 2004-2005
Actual 2005-2006
Planned Revenues
Actual
Client Assistance
2,728
3,450
3,450
5,496
Assessment of Returns and Payment Processing
6,333
8,823
8,155
14,577
Filing and Remittance Compliance
17,968
18,191
7,762
11,208
Reporting Compliance
2,137
1,815
9,410
12,517
Appeals
1,674
2,106
1,271
2,044
Benefit Programs
1,371
3,112
2,533
4,489
Total
32,211
37,497
32,581
50,331
Details of Non-Respendable Non-Tax Revenue
Sales of goods and services
Public Building and Property Rental
Lease and use of public property
185
149
185
118
Other fees and charges
Recovery of employee benefits
30,939
34,967
30,939
41,617
Other
1,007
Miscellaneous
1,087
2,381
8,596
Total Non-Respendable Non-Tax Revenue
32,211
37,497
32,131
50,331
[Footnote 1] This table reflects the approach taken in the Agency’s Audited Financial Statement 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.



Date modified:
2007-11-01