Strategic outcome and program descriptions

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Department

Strategic Outcome — 1

Taxpayers meet their obligations and Canada's revenue base is protected.

Program — 1.1 — Reporting Compliance

The CRA's enforcement activities seek to protect the integrity of Canada's voluntary compliance system by identifying and addressing the small segment of the population that does not report the correct amounts. Our compliance interventions follow an escalating approach that moves from influencing compliance to enforcing it. We seek to influence compliance attitudes by increasing taxpayers' understanding of their tax obligations through targeted outreach activities, client service, and education. We also undertake examinations, audits, and investigations at the domestic and international level to ensure compliance with Canada's tax laws.

Program — 1.2 — Assessment of Returns and Payment Processing

The CRA undertakes a wide range of activities to assess and process tax returns, information returns, and payments for individuals and businesses. We undertake activities that make it easier for individuals and businesses to meet their filing, reporting, and payment obligations. We assess, process, and adjust tax returns for individuals and businesses. We review information provided to find errors. We detect non‑compliance through risk assessment and third‑party data matching. Through these activities, we support the process of assessing tax returns from beginning to end.

Program — 1.3 — Collections and Returns Compliance

The Collections and Returns Compliance programs are committed to protecting the integrity of Canada's tax laws and supporting compliance with tax obligations by identifying, addressing, and preventing non‑compliance, as well as ensuring that tax debt is resolved on a timely basis. We undertake a range of activities to promote and enforce compliance with Canada's tax laws for filing, withholding, registering, and debt obligations, including amounts collected or withheld in trust for the Government of Canada. This is achieved through education campaigns, automated strategies, call centres, and field operations. These activities are carried out on behalf of the Federal Government, provinces, territories, and certain First Nations governments.

Program — 1.4 — Taxpayer and Business Assistance

As the administrator of Canada's self‑assessment tax system, the CRA has a responsibility to provide taxpayers with accurate and timely information so that they can comply with Canada's tax laws. To achieve this, we maintain a Web site that contains general information about our programs. We also use videos and webinars and interact with Canadians on social media. When taxpayers require additional support, we offer expertise and guidance through our telephone services, technical interpretation and advance income tax rulings service. We also administer and monitor charities and registered plans to ensure that they are managed in accordance with existing legislation.

Program — 1.5 — Appeals

The CRA's redress process provides dispute resolution for taxpayers and benefit recipients who contest our decisions and seek relief. If taxpayers are not satisfied with the results of the process, they can then appeal to the courts. The CRA assists the Department of Justice in handling cases that are sent before the courts.

Strategic Outcome — 2

Eligible families and individuals receive timely and accurate benefit payments.

Program — 2.1 — Benefit Programs

The CRA's Benefit Programs provide Canadians with the benefits and other services they are entitled to. The CRA delivers a range of ongoing benefits and one‑time payment programs on behalf of the provinces and territories, First Nations governments, and other federal government departments (e.g. the Canada Child Tax Benefit, Goods and Services Tax/Harmonised Sales Tax Credit, Disability Tax Credit, and Universal Child Care Benefit). By providing accessible information and timely responses to benefit recipients via the mail, telephone and online services, we help ensure that the right benefit payment is made to the right individual at the right time.

Strategic Outcome — 3

Taxpayers and benefit recipients receive an independent and impartial review of their service‑related complaints.

Program — 3.1 — Taxpayers' Ombudsman

Taxpayers' Ombudsman reports directly to the Minister of National Revenue and operates independently at arm's length from the management of the CRA and the CRA Board of Management, provides advice to the Minister of National Revenue about service matters in the CRA; addresses requests for reviews made by taxpayers and benefit recipients with respect to service matters including the service rights outlined in the Taxpayer Bill of Rights; and identifies and reviews systemic and emerging service‑related issues within the CRA that have a negative impact on taxpayers and benefit recipients.

Strategic Outcome — 4

The following program supports all strategic outcomes within this organization.

Program — 4.1 — Internal services

The Internal services program supports all strategic outcomes and is common across government. Internal services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are: Management and oversight services; Communications services; Legal services; Human resources management services; Financial management services; Information management services; Information technology services; Real property services; Materiel services; Acquisition services; and Travel and Other administrative services. Internal services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

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