Program directory · Canada Revenue Agency
International and Large Business Compliance and Criminal Investigations
- Department
- Canada Revenue Agency
- Program code
- BRA05 (CCRA)
- Core responsibility
- Tax
- In Departmental Plans
- 2018-19 – 2020-21 · Appeared and later dropped
What it does
We help to ensure that Canada receives its share of taxes from international and large entities with complex financial transactions and taxpayers with offshore accounts. We target non-compliance, in a globalized tax environment, through a variety of means, such as business intelligence, predictive analytics, risk assessment, legislative reviews and informants. Our taxpayer interventions include education, audits, and criminal investigations. We detect and address tax evasion and fraud and work closely with the Public Prosecution Service of Canada and federal law enforcement agencies to make sure the most serious cases of tax evasion and fraud are thoroughly investigated and referred for prosecution.
Source: the department's Program Inventory, via GC InfoBase.
History and lineage
First appears in GC InfoBase's actual spending by program in 2017-18. The data does not record when a program was created; it may be older than its first appearance here, which is limited by the sources (program spending starts in 2010-11, Departmental Plans in 2018-19).
| Program | Relation | Years with data | Actual spending over those years |
|---|---|---|---|
| International and Large Business Compliance and Criminal Investigations | This program | 2017-18 – 2022-23 | $1.71B |
No earlier or later program in the same department has a similar name.
Significant changes in scope and budget
Detected from the data: renames between plans, programs it appears to replace, merge with or split into (matched by name), year-over-year changes in spending of at least 25% and $5M, or in employees of at least 20% and 25 FTEs, linked budget measures, and results indicators added or dropped.
No significant changes detected.
Success criteria
The program's indicators from its department's Departmental Results Framework: the target set in each year's plan, and the result reported the following year. Source: GC InfoBase.
Historical: targets against results
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | ≥ 75% | 2019 | 61% This change rate is calculated in part using the large business methodology of establishing three separate income tax cases per taxpayer. Therefore, for example, if a taxpayer has a reassessment for international issues and domestic issues but not for tax avoidance issues, this will result in a 66.7% “change rate” for those three cases. In an effort to improve performance measurement, the Agency… | Not met |
| 2019-20 | ≥ 75% | 2020 | 67% This change rate has limited value with respect to lower volume resource-intensive audits of sophisticated taxpayers and businesses. A new performance measurement framework for compliance programs has been established to develop new performance measures that would align with desired outcomes, and it is anticipated that this indicator will be modified or replaced in the coming years. At the end of… | Not met |
| 2020-21 | ≥ 75% | 2021 | 60% A new performance measurement framework for compliance programs has been established that will align with desired outcomes. It is anticipated that this indicator will be modified or replaced in the coming years. Additionally, due to the COVID-19 pandemic, an education-first strategy was adopted in some programs in favour of reassessing low-risk files, to educate taxpayers on the source of their n… | Not met |
Current: the 2026-27 plan's targets
No indicators in the 2026-27 plan.
Future goals: targets due after 2026-27
No targets with a later due date.
Spending and employees: planned against actual
Spending
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2017-18 | — | $394M |
| 2018-19 | $393M | $398M |
| 2019-20 | $439M | $443M |
| 2020-21 | $469M | $471M |
| 2021-22 | $476M* | — |
| 2022-23 | $473M* | — |
Employees (FTEs)
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2017-18 | 2,948 | 2,885 |
| 2018-19 | 3,150 | 2,999 |
| 2019-20 | 3,416 | 3,251 |
| 2020-21 | 3,547 | 3,308 |
| 2021-22 | 3,549* | — |
| 2022-23 | 3,519* | — |
Planned spending, plan by plan
Each row is one year's Departmental Plan and its forecast for the next three fiscal years; read a column down to see how the forecast for one year changed. The last row is what was actually spent. Click an amount for its source. Biggest changes in federal spending plans
| Plan | 2018-19 | 2019-20 | 2020-21 | 2021-22 | 2022-23 |
|---|---|---|---|---|---|
| 2018-19 plan | $393,388,018 | $401,978,470 | $395,414,725 | ||
| 2019-20 plan | $438,503,187 | $427,415,167 | $421,051,516 | ||
| 2020-21 plan | $468,619,598 | $475,648,774 | $472,642,963 | ||
| Actual | $398,210,081 | $443,165,658 | $470,693,837 |
Actual spending is from Departmental Results Reports and the Public Accounts, as published in GC InfoBase. FTEs are full-time equivalents.
