<
 
 
 
 
×
>
Vous consultez une page Web conservée, recueillie par Bibliothèque et Archives Canada le 2007-11-15 à 05:31:03. Il se peut que les informations sur cette page Web soient obsolètes, et que les liens hypertextes externes, les formulaires web, les boîtes de recherche et les éléments technologiques dynamiques ne fonctionnent pas. Voir toutes les versions de cette page conservée.
Chargement des informations sur les médias

You are viewing a preserved web page, collected by Library and Archives Canada on 2007-11-15 at 05:31:03. The information on this web page may be out of date and external links, forms, search boxes and dynamic technology elements may not function. See all versions of this preserved page.
Loading media information
X
Skip over navigation bars to content (Access key: x)Go to left navigation (Access key: y)Canada Revenue Agency Government of Canada
Français Contact us Help Search Canada Site
What's new Media room Electronic mailing lists Electronic services Forms and publications
Home Site map
About us >
External (User) Charging Revenues
  • External (User) Charging Revenues

External (User) Charging Revenues

It is the Canada Customs and Revenue Agency's policy to recover costs for goods and services that provide identifiable recipients with direct benefits beyond those received by the general public unless overriding public policy or program objectives would be compromised. As well, the Canada Customs and Revenue Agency Act allows the Agency to spend revenues received through the conduct of its operations in the fiscal year in which the revenues are received including fees for the provision of a service, or the use of a facility or for a product, right or prilege.

Exhibit 1 provides a summary of CCRA's external charging initiatives for 2002-2003 as well as brief descriptions of the program, the type of fee, the authority to charge the fee, and the consultation, analysis and client redress mechanisms that are currently in place for each initiative. The summary table displays only those initiatives that pertain to the reporting requirements of TBS External Charging Policy (i.e. initiatives less than $100K and inter-governmental arrangements such as the Provincial Tax Credit programs are not included in this table.)

Please direct any inquiries on the information provided on external charging in CCRA to David Hum, Director Strategic Analysis and Cost Management Division at (613) 941-6704.

Exhibit 1: External (User) Charging Revenues

External User Fee/Initiative Name

Authority to Charge

Estimate of Full Program Cost Regardless of Charging Rates

Cost Recovery/User Fee Revenues

 

 

 

2001-2002

2002-2003

Sales of Goods and Services
 
 
 
 

a. Rights and Privileges
 
 
 
 
a.1 Brokers Licence Fees
 
 
 
 
Brokers' License and Examination Fees
Customs Act
$384,000
$377,999
$384,000
a.2 Customs Warehouse Fees
 
 
 
 
Customs Sufferance Warehouse Licence Fees
Customs Act
$583,883
$585,146
$583,883
Bonded Warehouse Licence Fees
Customs Act
$591,687
$663,625
$591,687
a.3 IONSCAN Technology
CCRA Act, Sec. 61
$591,464
$241,151
$591,464
TOTAL RIGHTS AND PRIVILEGES
 
$2,151,034
$1,867,921
$2,151,034

b. Services of a Regulatory Nature
 
 
 
 
b.1 Ruling Fees
 
 
 
 
Rulings Fees
FAA, Sec. 19
$2,000,000
$2,169,264
$1,836,734
b.2 Other Services of a Regulatory Nature
 
 
 
 
Advance Pricing Agreement
CCRA Act, Sec. 61
$1,312,551
$321,061
$503,572
Storage Charges Queen's Frontier
Customs Act
$658,620
$717,338
$658,620
b.3 Border Canada/US Programs
 
 
 
 
NEXUS
Customs Act
$1,588,417
$–
$1,588,417
FAST Program
Customs Act
$202,917
$–
$202,917
TOTAL SERVICES OF A REGULATORY NATURE
 
$5,762,505
$3,207,663
$4,790,260

c. Other Goods and Services (Services of a Non-Regulatory Nature)
 
 
 
 
c.1 Administration of Provincial Programs
 
 
 
 
Provincial Refund Set-Off - Gross forecast
CCRA Act, Sec. 61
$368,557
$144,554
$368,557
Visitors' Rebate Quebec
CCRA Act, Sec. 61
$652,082
$297,246
$652,082
British Columbia Forest Renewal
CCRA Act, Sec. 61
$480,305
$–
$560,391
BC Personal Income Tax Rate Change
CCRA Act, Sec. 61
$–
$97,932
$–
Nova Scotia Workers Compensation
CCRA Act, Sec. 61
$522,022
$307,595
$522,022
Ontario Property Tax Credit
CCRA Act, Sec. 61
$1,802,756
$1,343,996
$1,802,756
Alberta Energy Tax Credit
CCRA Act, Sec. 61
$–
$845,220
$–
BC Energy Rebate
CCRA Act, Sec. 61
$–
$492,893
$–
BC Mining Exploration Tax Credit
CCRA Act, Sec. 61
$–
$149,163
$–
Provincial Corporate Efile
CCRA Act, Sec. 61
$–
$–
$99,128
Provincial Sales Tax Collection
CCRA Act, Sec. 61
$6,271,399
$4,065,033
$6,271,399
Provincial Tax Credit Programs
CCRA Act, Sec. 61
$1,893,121
$2,127,004
$1,893,121
c.2 Special Service Fees
 
 
 
 
Customs Special Service provided off-site
CCRA Act, Sec. 61
$1,221,045
$1,058,056
$1,221,039
Customs Special Service provided outside of core hours
Customs Act
$511,314
$688,018
$511,314
c.3 Other Services of a Non-Regulatory Nature
 
 
 
 
Audit Foreign Travel
CCRA Act, Sec. 61
$250,000
$118,623
$214,704
CANPASS
Customs Act
$236,376
$218,278
$236,376
International Technical Assistance
CCRA Act, Sec. 61
$599,682
$52,046
$599,682
Consolidated Verification Project
CCRA Act, Sec. 61
$325,953
$–
$325,953
TOTAL SERVICES OF A NON-REGULATORY NATURE
 
$15,134,612
$12,005,656
$15,278,524
GRAND TOTAL

 
$23,048,151
$17,081,239
$22,219,818

NOTE: Provincial Tax Credit Charges, including BC Film & TV Tax Credit and BC Science Research and Development Tax Credit, and Provincial Tobacco and Alcohol Mark-up/Levies pursuant to the Tax Collection Agreement in the amount of $10.7M and $.572M respectively, was based on a formula-derived agreement negotiated by Finance Canada and is therefore not to be included in this exercise. Those provincial cost recovery programs that are not covered by Tax Collection Agreements are included above.



More Ways to Serve You!
Updated: 2003-10-29 Back to top Important notices