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Table 1 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 as described earlier in the Audited Financial Statements � Administered Activities. Similar to other government departments and agencies, the CRA also collects non-tax revenue that includes interest, penalties and other charges applied under the Customs, Excise/GST and Taxation laws as well as revenues from the refund of previous years� expenditures and from the provision of goods and non-tax services. As detailed below, non-tax revenues are further divided between respendable and non-respendable. Respendable non-tax revenues are received by the CRA for services provided to individuals or organisations that have not been funded by Parliament, e.g., costs recovered under Tax Collection Agreements with the provinces. Non-respendable non-tax revenues are those received by the CRA for which the Agency does not have the authority to re-spend, e.g., recovery of employee benefits.

Table 1.1 Respendable Non-Tax Revenue

(in thousands of dollars)					2008-2009
Program Activity			Actual 2006-2007	Actual 2007-2008	Planned Revenues	Total Authorities	Actual
Taxpayer and Business Assistance			37,563	64,905	64,008	76,851	76,851
Assessment of Returns and Payment Processing			83,948	97,812	92,061	108,138	108,138
Accounts Receivable and Returns Compliance			164,470	153,376	155,798	177,306	177,306
Reporting Compliance			50,902	83,285	86,087	85,791	85,791
Appeals			16,274	20,419	22,186	22,966	22,966
Benefit Programs			11,421	14,663	12,525	20,249	20,249
Total			364,578	434,460	432,665	491,301	491,301
Respendable Revenue pursuant to Section 60 of the *CRA* *Act* (cash receipts)
	Refund of Previous Year�s Expenditures		410	508	410	3,219	3,219
	Ruling Fees^{[Footnote 1]}		2,074	2,117	2,000	1,990	1,990
	Advance Pricing Agreement		477	528	750	745	745
	Other Services of a Regulatory Nature		46	27	445	23	23
	Administration of Provincial Programs^{[Footnote 2]}		34,444	30,472	30,042	62,816	62,816
	Other Services of a Non-Regulatory Nature		458	434	388	354	354
	Sales of Goods and Information Products		110	120	130	120	120
	Other Fees & Charges		46	49	40	189	189
	Services to Other Government Departments (OGD)^{[Footnote 3]}		101,456	142,069	131,465	159,193	159,193
		Sub-total	139,521	176,324	165,670	228,649	228,649
Less: Amounts Recovered on behalf of OGDs^{[Footnote 4]}			5,075	4,561	4,407	9,064	9,064
Total Respendable Revenue pursuant to Section 60 of the *CRA* *Act* (cash receipts)			134,446	171,763	161,263	219,585	219,585
Proceeds from the Disposal of Surplus Crown Assets			210	126	�	785	785
Revenues Credited to Vote 1
	Canada Pension Plan (CPP) administration work		105,575	122,227	126,089	127,512	127,512
	Employment Insurance (EI) administration work		124,347	140,344	145,313	143,419	143,419
Total Revenues Credited to Vote 1			229,922	262,571	271,402	270,931	270,931
Total Respendable Non-Tax Revenue			364,578	434,460	432,665	491,301	491,301

^{[Footnote 1]} CRA charges taxpayers (based on a regulated user fee) for providing tax rulings in advance of a transaction taking place (to provide tax certainty).

^{[Footnote 2]} Comprised mainly of a basic fee charged to the provinces for recoveries provided under the tax collection agreements (TCA) ($23.6M) and other provincial cost recovery initiatives e.g., CTAO ($22.0M), provincial benefit programs ($16.2M), and refund setoffs ($1.0M).

^{[Footnote 3]} Comprised mainly of information technology services provided to the Canada Border Services Agency (CBSA) ($148.0M).

^{[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., contributions to employee benefit plans).

Table 1.2 Non-Respendable Non-Tax Revenue¹

(in thousands of dollars)					2008-2009
Program Activity			Actual 2006-2007	Actual 2007-2008	Planned Revenues	Actual
Taxpayer and Business Assistance			5,496	7,443	7,987	9,230
Assessment of Returns and Payment Processing			14,577	10,018	11,197	12,087
Accounts Receivable and Returns Compliance			11,208	17,873	19,277	21,004
Reporting Compliance			12,517	4,483	5,700	3,763
Appeals			2,044	2,839	3,377	3,151
Benefit Programs			4,489	1,358	3,193	1,839
Total			50,331	44,014	50,731	51,074
Details of Non-Respendable Non-Tax Revenue
Refunds of previous year�s expenditures
	Adjustments to prior year�s payables				400
Sales of goods and services
	Public building and property rental
		Lease and use of public property	118	126	118	92
Other fees and charges
	Recovery of contributions to employee benefit plans		41,617	41,650	41,617	48,565
Miscellaneous			8,596	2,238	8,596	2,417
Total Non-Respendable Non-Tax Revenue			50,331	44,014	50,731	51,074

1 This table reflects the approach taken in the Agency�s Audited Financial Statements 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.

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Table 1 Sources of Respendable and Non-Respendable Non-Tax Revenue