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Program directory · Department of Finance Canada

Tax Collection and Administration Agreements

Program code
BUV09 (FIN)
Core responsibility
Economic and Fiscal Policy
In Departmental Plans
2018-19 – 2026-27 · New since an earlier plan

What it does

This Program ensures that the Government of Canada’s tax collection and administration obligations and arrangements and other tax policy-related payments are efficiently managed. The Program manages the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act, and payments to provinces and territories and Indigenous governments in compliance with the terms and conditions of Tax Collection Agreements, Tax Administration Agreements, and Comprehensive Integrated Tax Coordination Agreements and/or legislation. Payments relate to provincial and territorial personal income tax and corporate income tax, provincial revenue entitlements associated with the harmonized sales tax, and Indigenous sales and personal income taxes.

Source: the department's Program Inventory, via GC InfoBase.

History and lineage

First appears in GC InfoBase's actual spending by program in 2018-19. 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).

2018-192019-202020-212021-222022-232023-242024-252025-262026-272027-282028-29Tax Collection and Administration Agreements 2018-19: $698KTax Collection and Administration Agreements 2019-20: $794KTax Collection and Administration Agreements 2020-21: $715KTax Collection and Administration Agreements 2021-22: $798KTax Collection and Administration Agreements 2022-23: $743KTax Collection and Administration Agreements 2023-24: $680KTax Collection and Administration Agreements 2024-25: $814KTax Collection and Administration Agreements 2025-26: $932KTax Collection and Administration Agreements 2026-27: $947KTax Collection and Administration Agreements 2027-28: $947KTax Collection and Administration Agreements 2028-29: $947KTax Collection and Administration Agreements
Bars: spending by fiscal year (dark: actual; light: actual restated on the 2017-18 program structure; outlined: the latest plan's forecast; grey: related programs). Bands: each program in the lineage over the years it has data.
ProgramRelationYears with dataActual spending over those years
Tax Collection and Administration AgreementsThis program2018-19 – 2028-29$5.2M

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

Percentage of payments reviewed that did not reveal errors
Expected result: Outcome 8.1: Tax collection and administration obligations/arrangements are efficiently managed
100%2018-19✓ met98%2019-20✗ not met100%2020-21✓ met100%2021-22✓ met100%2022-23✓ met100%2023-24✓ met100%2024-25✓ met

Bars: result reported. Dashed line: target.

Report yearTargetDueResultStatus
2018-19100% – 100%2019100%Met
2019-20100% – 100%202098%
Reviews of payments did not reveal any significant errors. The Office of the Auditor General of Canada identified one calculation issue with respect to Tax Administration Agreements.
Not met
2020-21100% – 100%2021100%Met
2021-22100% – 100%2022100%Met
2022-23100% – 100%2023100%Met
2023-24100% – 100%2024100%Met
2024-25100% – 100%2025100%Met
Percentage of payments that were made within the required timeframes
Expected result: Outcome 8.1: Tax collection and administration obligations/arrangements are efficiently managed
97%2018-19✗ not met100%2019-20✓ met100%2020-21✓ met100%2021-22✓ met100%2022-23✓ met100%2023-24✓ met100%2024-25✓ met

Bars: result reported. Dashed line: target.

Report yearTargetDueResultStatus
2018-19100% – 100%201997%
Reviews of payments did not reveal any significant errors. The Office of the Auditor General of Canada identified one calculation issue with respect to Tax Administration Agreements.
Not met
2019-20100% – 100%2020100%
100% of payments were made within the required timeframes.
Met
2020-21100% – 100%2021100%Met
2021-22100% – 100%2022100%Met
2022-23100% – 100%2023100%Met
2023-24100% – 100%2024100%Met
2024-25100% – 100%2025100%Met

Current: the 2026-27 plan's targets

Percentage of payments reviewed that did not reveal errors
Expected result: Outcome 8.1: Tax collection and administration obligations/arrangements are efficiently managed
100%2026-27

Bars: result reported. Dashed line: target.

Report yearTargetDueResultStatus
2026-27100% – 100%2027—Planned
Percentage of payments that were made within the required timeframes
Expected result: Outcome 8.1: Tax collection and administration obligations/arrangements are efficiently managed
100%2026-27

Bars: result reported. Dashed line: target.

Report yearTargetDueResultStatus
2026-27100% – 100%2027—Planned

Future goals: targets due after 2026-27

No targets with a later due date.

Spending and employees: planned against actual

Spending

2018-19: $610K2018-19: $698K2018-192019-20: $794K2019-20: $794K2019-202020-21: $777K2020-21: $715K2020-212021-22: $666K2021-22: $798K2021-222022-23: $747K2022-23: $743K2022-232023-24: $749K2023-24: $680K2023-242024-25: $899K2024-25: $814K2024-252025-26: $932K2025-262026-27: $947K2026-272027-28: $947K2027-282028-29: $947K2028-29
Outlined bar: planned in that year's Departmental Plan (dashed: the latest plan, for years not yet reported). Filled bar: actual.
Show the numbers
Fiscal yearPlannedActual
2018-19$610K$698K
2019-20$794K$794K
2020-21$777K$715K
2021-22$666K$798K
2022-23$747K$743K
2023-24$749K$680K
2024-25$899K$814K
2025-26$932K—
2026-27$947K—
2027-28$947K*—
2028-29$947K*—

Employees (FTEs)

2018-19: 52018-19: 62018-192019-20: 62019-20: 72019-202020-21: 62020-21: 62020-212021-22: 52021-22: 62021-222022-23: 52022-23: 52022-232023-24: 52023-24: 52023-242024-25: 62024-25: 62024-252025-26: 62025-262026-27: 62026-272027-28: 62027-282028-29: 62028-29
Outlined bar: planned in that year's Departmental Plan (dashed: the latest plan, for years not yet reported). Filled bar: actual.
Show the numbers
Fiscal yearPlannedActual
2018-1956
2019-2067
2020-2166
2021-2256
2022-2355
2023-2455
2024-2566
2025-266—
2026-276—
2027-286*—
2028-296*—

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

Plan2018-192019-202020-212021-222022-232023-242024-252025-262026-272027-282028-29
2018-19 plan$609,585$609,585$609,585
2019-20 plan$794,422$794,422$794,422
2020-21 plan$777,190$777,190$777,190
2021-22 plan$666,100$666,100$666,100
2022-23 plan$747,323$747,323$747,323
2023-24 plan$748,598$748,598$748,598
2024-25 plan$899,406$899,406$899,406
2025-26 plan$932,345$932,345$932,345
2026-27 plan$946,705$946,705$946,705
Actual$698,268$793,622$715,401$798,475$743,419$679,708$814,188

Actual spending is from Departmental Results Reports and the Public Accounts, as published in GC InfoBase. FTEs are full-time equivalents.