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Canada Revenue Agency

From Wikipedia, the free encyclopedia

Canada Revenue Agency
Agence du revenu du Canada
Canada
Department of the Government of Canada
Minister The Honourable Diane Lebouthiller, LIB, MP (2015)

(Gaspésie-Les Îles-de-la-Madeleine)





Responsibilities To administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians.
Employees 40,000


The Connaught Building home of the Canada Revenue Agency

The Canada Revenue Agency or "Agence du revenu du Canada" (CRA; formerly Revenue Canada and the Canada Customs and Revenue Agency) is a federal agency that administers tax laws for the Government of Canada and for most provinces and territories, international trade legislation, and various social and economic benefit and incentive programs delivered through the tax system. It also oversees the registration of charities in Canada, and tax credit programmes such as the Scientific Research and Experimental Development Tax Credit Program.

History

The Canada Revenue Agency was known as the Canada Customs and Revenue Agency (CCRA) until a federal government reorganization in December 2003, when customs enforcement was moved into the Canada Border Services Agency, part of the Public Safety Canada portfolio.

The CCRA was short-lived, having been created in a November 1999 reorganization of the federal government where it had been known for many years under its statutory name the Department of National Revenue. Prior to 1927 it was known as the Department of Inland Revenue. It was also referred to as Revenue Canada under the Federal Identity Program of the Treasury Board of Canada.

Structure

Commissioner

The Commissioner and Chief Executive Officer is the head of the agency and its Board of Management, consisting of 15 members, 11 of whom are nominated by the provinces and territories.

Commissioner

The Commissioner and Chief Executive Officer is the head of the agency and its Board of Management, consisting of 15 members, 11 of whom are nominated by the provinces and territories.[2] The current Commissioner and Chief Executive Officer of CRA is Bob Hamilton, appointed on August 1, 2016

Head office
Head office is in Ottawa and responsible for budgeting, planning, training of managers, rulings, reporting to the minister, and other high level functions. CRA is divided into 5 regions for administrative purposes, including Atlantic, Quebec, Ontario, Prairie, and Pacific. Each region has a few tax services office, which carry out field works, such as audit and collections.

Tax services office (TSO)

TSOs are the field offices of the CRA. Their functions mainly include audit and collections.

Taxation centre (TC)

TC is responsible for processing tax returns and conduct limited reviews of the returns filed. Canada has 7 TC, including Jonquière Tax Centre, Shawinigan-Sud Tax Centre, St. John's Tax Centre, Sudbury Tax Centre, Summerside Tax Centre, Surrey Tax Centre, and Winnipeg Tax Centre.

Unions

Most of the executives and managers are not represented by unions. Many CRA employees are represented by Union of Taxation Employees, which is a component of Public Service Alliance of Canada. Auditors, investigators and computer systems employees are represented by Professional Institute of the Public Service of Canada.

Processing of tax returns

The Canadian tax system is based on voluntary compliance or self-assessment system. Every taxpayer is obligated to file their tax returns on time. Penalties may be imposed if returns are filed late. The CRA processes most tax returns with very limited review and promptly issues a Notice of Assessment. The Notice of Assessment is a legal document and provides a summary of each entity's income, credits and deductions. If a taxpayer disagrees with an assessment, they may file an appeal which may lead to challenging the assessment in tax court. Once a tax return is assessed, it may be subject to review. In some cases, a tax return could be reviewed before being assessed.

Income tax returns

A resident of Canada is required to file an income tax return every year. Non-residents may have to file a tax return under certain circumstances. An individual files a T1 return; a corporation files a T2 return; a trust files a T3 return. A trust is not an entity in common law but treated as a taxable entity by the Income Tax Act. A legal representative of an estate of a deceased person may have to file a T3 return for the estate if it has properties that has not been distributed. Unlike US, a family can not file a joint return under the Canadian tax law. A partnership is not taxable entities for income tax purposes and its income is taxed in the hands of its partners.

An individual taxpayer can file their T1 return by paper, or using netfile. A software program, provided by commercial vendors and not the CRA, is required to netfile. Accountants and paid preparers usually use efile method, which requires registration with CRA and not available for individuals filing their own tax return.

Many benefits, such as Canada Child Tax Benefit (CCTB), are determined by the income reported on the T1 returns. If returns are not filed, benefits will be unavailable. Registered Retirement Savings Plan (RRSP) contribution room is also depends on the taxpayer's reported income.

T1 returns are due April 30 for most taxpayers. If one has self-employed income, they could file the return by June 15, but the interest on their tax owing starts accruing after April 30.

A taxpayer could file the return themselves or get an accountant/paid preparer to file it for them. Every taxpayer is responsible for their tax liabilities, not the preparer. If a tax return is audited and a larger tax bill is the result, the taxpayer is responsible, not the preparer.

Employees normally have income tax withheld on each pay cheque by their employers, who remit the tax withheld together with payroll taxes to the CRA. Contractors (and most pensioners) are normally required to pay instalments for income tax to CRA during the year. Once a tax return is filed, a tax refund will be available if the tax withheld or the instalments are more than tax owing calculated on the tax return. If the tax return results in a balance due, it must be paid in full by the due date or interest will accrue daily.

GST/HST returns

GST/HST is governed by Excise Tax Act, which requires many entities to register for a GST/HST account and remit GST/HST collected. Theses entities include sole-proprietors, partnerships, corporations, etc. Not-for profit organizations are normally exempt for income tax purposes but not for GST/HST purposes. Even universities and hospitals are required to register for GST/HST.

GST/HST returns are due monthly, quarterly, or annually depending on the volume of sales. If sales are less than $30k per year, a business may qualify as smaller suppliers, who are not required to register for GST/HST.

Payroll tax returns

An employer is required to withhold income tax and payroll taxes, such as CPP & EI, and to remit the withheld amount to CRA monthly, quarterly, or annually depending on the amount of withholding. By the end of every February, an employer is required to file a T4 return, that is, a T4 summary for total wages paid by the business, and T4 slips for wages paid to each employees, to CRA.

Collection of taxes

CRA collects income tax, excise tax, payroll tax, etc. GST/HST is governed by Excise Tax Act. CRA does not collect provincial taxes, such as sales tax and gas tax, or municipal taxes, such as property tax. CRA does have agreements with some province to collect outstanding debts for provincial programs. For example, CRA could use personal income tax refund to offset outstanding debts to BC medical program if so requested by the Province of BC.

Income tax

The Canada Revenue Agency collects most individual income taxes in Canada, except those for residents of Quebec. Tax collection from provincial corporations in Canada is administered by the CRA except for the provinces of Alberta and Quebec. Ontario administered corporate taxes for fiscal years up to 2008. As of January 1, 2009, the CRA collects Ontario corporate tax.

Goods and Services Tax (GST)

The Canada Revenue Agency collects the Goods and Services Tax (GST) (the Canadian federal value added tax) of 5% in all provinces except Quebec. Revenu Québec administers its own Quebec Sales Tax (QST)and the GST on behalf of the CRA. The Goods and Services Tax was introduced in 1991 at 7% added to the value of most sales of goods and services. The GST was reduced to 6% in 2006 and 5% in 2008, the current rae.

Harmonized Sales Tax (HST)

In Prince Edward Island, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario the Goods and Services Tax (GST) has been replaced by the Harmonized Sales Tax (HST). The Harmonized Sales Tax combines the national GST and the provincial sales tax into a single tax. The HST is administered by the CRA. Each province that has Harmonized Sales Tax receives its portion of the HST from the CRA.

In 2013, British Columbia removed HST after public protests against the newly taxed items under HST that were not taxed under the PST/GST system.

Administration of benefits

CRA administers many benefit programs. Most notable benefits to Canadian family include Canada child tax benefit (CCTB) and Universal Child Care Benefit (UCCB). CRA also manage many programs on behalf of the provinces. Personal income tax returns are generally required to be filed before any benefits could be paid.

CCTB

Canada child tax benefit (CCTB) is non-taxable income for taxpayers. It ties to a taxpayer's family income, which could include the income for a taxpayer's spouse. It requires all tax returns filed for a taxpayer's family before the amount of benefits could be determined. The rationale is to pay more to low income families so that their kids could grow up healthy. A prescribed form has to be filed to get this benefit.

UCCB

Universal Child Care Benefit (UCCB) is taxable income for taxpayers. It is not tied to family income. UCCB is $100 a month paid to each child under 6. A prescribed form has to be filed to get this benefit.

Compliance programs

CRA has a large army of auditors working on audit files. Most of the time, the outcome of an audit results in a reassessment, that is, a taxpayer under audit will get a tax bill. The tax bill not only includes tax payable but also could include penalties and interest. An audit will not result in criminal charges or jail time.

A few audit files will be referred to Investigations. The outcome of an investigation would very likely result in criminal charges and possible jail time. A taxpayer under investigation is protected by Charter of Rights and could remain silent as it is up to the investigator to make the case and lay the charges.

Audits

The agency performs audits to ensure compliance with tax laws. Auditors have the right to examine the books and records of a taxpayer, examine the property in an inventory of a taxpayer, enter the taxpayer's premises or place of business, require the owner or manager of a property to give all reasonable assistance and to answer questions, and require a taxpayer or other person to provide information or documents. Taxpayers must cooperate with auditors or face obstruction charges under S. 238 of the Income Tax Act.

Income tax audit could be done by Tax Centres (TC) and Tax Service Offices (TSO). TC conducts some very limited reviews of the tax returns filed, such as pre-assessment review of donations and tuition fees, post-assessment review of medical expenses and moving expenses. Most audits are conducted by auditors working in TSO. Auditors working in office audit program normally restrict their audit to business expenses reviews. They conduct their audit by correspondence and do not visit business in the field. Auditors working the SME (Small and Medium Enterprises), basic file, and large file programs conduct their audits in the fields, normally at the taxpayer's place of business. The audit of these field auditors are not restricted and could cover many and any issues in a tax return.

GST/HST audits are done by TSO. Prepayment program deals only with a credit return, that is, a GST/HST return that requests a refund. The prepayment audit is a restricted audit of Input Tax Credits (ITCs). Post audit is a full audit of GST/HST returns and that covers not only ITC but also GST/HST collected.

Investigations

CRA operates four investigation programs: Voluntary Disclosures Program, Informant Leads Program, Special Enforcement Program and Criminal Investigations Program.

  • Voluntary Disclosures Program (VDP): A program that allows taxpayers to avoid penalty or prosecution if they choose to correct inaccurate or incomplete information, or to disclose information previously withheld to CRA. In order to be accepted into this program, the taxpayer's action or omission must involve the application, or potential application of a penalty by CRA and he/she is willing to make a complete disclosure.
  • Informant Leads Program (ILP): This program allows for citizens to report individuals or businesses who may be committing tax evasion or other tax-related offences.
  • Special Enforcement Program (SEP): As proceeds of crime are taxable this program specifically conducts audits and undertake other civil enforcement actions on individuals known or suspected of deriving income from illegal activities. Collections Officers are responsible for collecting taxes owed and to seize assets under the Income Tax Act.[9] The program was eliminated after the 2012 federal budget cut
  • Criminal Investigations Program (CIP): Investigators from this program are responsible for suspected cases of tax evasion, fraud and other serious violations of tax laws. Criminal Investigators are given badges and can only exercise investigative power in compliance with the Canadian Charter of Rights and Freedoms.

CPP/EI rulings

CRA is responsible for making CPP/EI rulings, that is, to determine whether any wages or payments are insurable under Canadian Pension Program and/or Employment Insurance program. The substance of a ruling is to determine whether an individual is an employee or a self-employed contractor. An employee can get EI benefits and contractor cannot. Normally, CPP/EI rulings are requested by Service Canada when they try to determine whether EI benefits should be paid out.

Arbitrary assessments

If a taxpayer does not file a tax return on time, CRA may first send a request, like a reminder, to the taxpayer asking them to file the outstanding return. This first letter is called TX11. If the taxpayer still not file the return, CRA may send a second letter demanding that the return be filed. This second letter is called TX14. After that, a third letter, TX14D, could be issued, normally by registered mail, or could be delivered personally by a non-filer officer.

If a return is not filed after the computer generated letters, such as TX11 and TX14, a non-filer officer could arbitrarily prepare a tax return for the taxpayer, normally generating a larger tax bill than what the taxpayer would expect. A notice of assessment under subsection 152(7) of the Income Tax Act will be issued. This 152(7) assessment is commonly known as an arbitrary assessment. Collection actions may follow. The taxpayer could file an amended tax return to reduce the tax bill. Once amended returns are filed, an audit is normally triggered.

If a non-filer officer determines that insufficient info is available for issuing an arbitrary assessment, they may refer the file to Investigations, who would then take the taxpayer to court. The taxpayer maybe ordered by court to file the outstanding return, normally being imposed a court fine. If the taxpayer ignore the court order, they will be subject to contempt of court charges.

Dispute resolution

Appeal process

Taxpayers who believe the Canada Revenue Agency has not assessed the correct amount of tax may dispute the assessment by filing an objection. There are strict timelines for filing an objection. The objection will be reviewed by the Appeals program of CRA. An appeal officer will make a decision independent of audit. The appeal officer could confirm, vary, or vacate an audit. The appeal officer has the discretion to negotiate a settlement, normally under the condition that the taxpayer will not appeal further to the tax court.

If, after the objection has been assessed, the taxpayer is still dissatisfied, an appeal may be made to the Tax Court of Canada within the permitted time. The Tax Court examines the taxpayer's claim and evidence, then looks at the evidence and arguments made by the government before passing judgment. The CRA becomes a witness for the purpose of providing evidence in tax court. Like any other Canadian court, Tax Court operates by treating each side of a dispute as equals while applying tax law, administrative law, constitutional law and the laws of evidence. In the event the taxpayer feels there has been a clear error in assessment, he or she is encouraged to use the Tax Court of Canada as an accessible way of resolving disputes. In addition, the taxpayer is not responsible for costs in relation to their opponent, but only for their costs related to their own defense. In the event the appeal is successful, however, a repayment of costs from the CRA may be sought.

Tax court deals with income tax, excise tax, and CPP/EI issues. If a tax return has no tax payable, tax court could not deal with it. If it is about a provincial tax, tax court could not deal with it and it has to be resolved in a provincial court.

Tax court has two procedures, informal and general. The informal procedure is cheap and fast. A taxpayer could represent themselves or get a friend or accountant in the informal procedure. Informal procedures only deal with assessments to certain threshold and a taxpayer has to elect to take this route. Decisions from informal procedures are not precedent setting and the judge has more discretion than in general procedures. informal procedures allow limited appeal rights to a higher court. General procedures deal with all assessments and require a taxpayer either to represent themselves or get a lawyer, a friend or an accountant to do so. General procedures could drag on for years and the decisions are precedent setting.

If a taxpayer is still not happy about the tax court decision, they could take it to the federal court of appeals, or even further to the Supreme Court of Canada.

Service Complaint Process

Taxpayers aggrieved by the conduct of the Canada Revenue Agency may file a Service-Related Complaint with the CRA. This complaint must deal strictly with the service provided, not the legal aspect of the service. (For example, a service level complaint may be raised for unprofessional language, but not for a request for payment under the law.)

The complaint is first passed to the office that is the subject of the complaint. If the taxpayer is not satisfied with the way the first office handles it, they may escalate the complaint to the regional office, which investigates the complaint and contacts the taxpayer. If the taxpayer remains unsatisfied, a complaint may be made to the Taxpayer Ombudsman.

Taxpayer Bill of Rights and Taxpayer Ombudsman

In 2007 the Government of Canada announced in Parliament the adoption of Taxpayer Bill of Rights and the Commitment to Small Business. Fifteen rights, including a way for taxpayers to make complaints about the service they receive from the CRA, were declared.

The Taxpayer Bill of Rights was accompanied by the appointment of the Taxpayer Ombudsman to act as an advocate for taxpayers. The Ombudsman investigates complaints from taxpayers reporting breaches of their rights as a taxpayer by the CRA. Investigations are reported to the Minister of National Revenue and the public. Besides looking at matters reported by taxpayers, the Ombudsman has been given the power to investigate alleged rights violations by the CRA.

Remission order

Remission orders are not commonly known and rarely granted. If a taxpayers agree to a tax assessment but are unable to pay, they could request a remission order to CRA. CRA will make recommendation to the minster, who then recommend to the Governor in Council. The Governor in Council may grant a remission order where the governor thinks the collection of tax is unjust.

Taxpayer relief provisions

Taxpayer relief used to be called fairness programs. It is governed by some sections of the Income Tax Act and Excise Tax Act. It gives CRA the direction to cancel some penalties and interest, to pay out personal income tax refund after 3 years of the tax return being assessed, and to accept late-filed elections. CRA may exercise their discretion when late filing is caused by extraordinary circumstances, such as flood or earthquake, by CRA delay or error, or by financial hardship. CRA published an Income Tax Information Circular, IC07-1, on this subject.

A taxpayer may request relief on a prescribed form or may elect use a letter instead provided the points raised on the form are all covered by the letter. If the request is denied, a taxpayer could request a second review, which will be done by a higher rank official. If the request is still denied, a taxpayer could request a judicial review of the decision in the federal court, not tax court. The federal court will determine whether CRA excises its discretion reasonably. If not, the court will send the file back to CRA for reconsideration. The court rarely will make a decision for CRA because the discretion is with CRA and not the court. If a taxpayer is not happy with the judicial review decision, they could take it to the federal court of appeals.

Commissioners

Bob Hamilton,
Commissioner of the CRA

Commissioner of the CRA

Bob Hamilton was appointed as the Commissioner of the Canada Revenue Agency (CRA) effective August 1, 2016. 

Prior to joining the Canada Revenue Agency, Bob served as Deputy Minister of Environment Canada, and Deputy Minister of Natural Resources Canada.

Bob was appointed Senior Associate Secretary of the Treasury Board in March 2011 and named by the Prime Minister as the lead Canadian on the Canada-United States Regulatory Cooperation Council.

Bob has held many senior positions in the Department of Finance, including Senior Assistant Deputy Minister, Tax Policy, and Assistant Deputy Minister of Financial Sector Policy.

He received his Honours BA and Master's degrees in Economics from the University of Western Ontario.

John Ossowski,
Deputy Commissioner of the CRA

Deputy Commissioner of the CRA

On June 26, 2015, Prime Minister Stephen Harper announced the appointment of Mr. John Ossowski to the position of Deputy Commissioner of the Canada Revenue Agency, effective July 6, 2015.

Prior to this appointment, Mr. Ossowski was the Associate Deputy Minister of Public Safety since 2013. He has also held senior positions in the federal Public Service, notably, he served as Assistant Secretary, International Affairs, Security and Justice Sector, Treasury Board Secretariat from 2008 to 2013, and as Deputy Chief, Corporate Services, Communications Security Establishment Canada from 2005 to 2008.

Mr. Ossowski holds a Bachelor of Arts, Economics, from the University of Victoria.

Federal Public Service of Canada

From Wikipedia, the free encyclopedia

Canada
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The Public Service of Canada, known as the Civil Service of Canada prior to 1967, is the civil service, or bureaucracy, of the Canadian state. Its function is to serve as the staff of the Canadian state, particularly in its federal aspect. The head of the Public Service is the Clerk of the Privy Council and he or she is Canada's senior serving civil servant.

The Public Service is divided into various subsidiary administrative units such as with departments, agencies, commissions, Crown (i.e. state) corporations, and other federal organizations. Over 40% of the Public Service of Canada is located in the Ottawa-Gatineau area, although there are staff in 1,600 locations across Canada. It is also the nation's single largest employer.

 

Purpose

The purpose of the Canadian federal civil service is to serve the constitutional, democratic Canadian state. As is suggested by referring to the public service as part of the "executive branch", its fundamental purpose is to execute or carry out state decisions.

The decisions of the state take various forms and are taken in various ways. The most fundamental decisions of the state are those expressed in the constitution. Altering these decisions often requires the participation of multiple Canadian legislative assemblies (i.e. federal and provincial). It is the duty of the executive branch, including the public service, to execute or carry out the constitution-that is, to act in ways that are consistent with it.

The state also takes decisions through its legislature. The federal legislature of the Canadian state is Parliament, consisting of the Senate, the House of Commons and Her Majesty the Queen as head of state. When Parliament takes a decision, the result is generally a statute (though a particular house may also take lesser decisions such as resolutions of the house). The duty of the executive branch of the state, including the public service, is to execute or carry out the decisions that the state has taken by way of statutes.

A third way the state takes decisions is through the enactment of subordinate or delegated legislation. Statutes can and often do delegate to someone other than Parliament (often to the executive of the state) the power to make a subordinate form of legislation, generally referred to as regulations. The public service, as the administrative arm of the state, also has the duty to execute or carry out any regulations so enacted.

In addition to the fundamental role of carrying out decisions taken by the state, the public service also has a role to play in supporting the executive in its other main role or function. In addition to carrying out decisions already taken, the executive of the state has an important leadership role in helping the state to respond to the opportunities and challenges that arise in the ongoing operation of the state. In carrying out this forward-looking or planning role, the executive develops proposals relevant to each level of state decision. It may initiate a proposal to amend the constitution, it may introduce a bill (i.e. a proposal to Parliament to enact a new statute), or, acting within the delegated regulation-making powers already given, it may develop new regulations or amendments to existing ones.

The public service supports the executive in this planning role and this role also is service to the Canadian state. Because the public service is serving the state, not the executive, its purpose and duty is to perform this supportive role in a politically neutral way, giving impartial advice relating to the substance of the problems, opportunities and options available and leaving the political considerations to the political staff of the executive.

Structure

In 2007, there were approximately 200 departments (e.g., Health Canada), agencies, commissions (e.g., Canadian Grain Commission), boards (e.g., Veterans Review and Appeal Board), councils (e.g., Canadian Judicial Council) and crown corporations (e.g., Enterprise Cape Breton Corporation).

In a typical department, it is the minister who holds the respective portfolio who has overall responsibility for the management and direction of the department (i.e. the Minister of National Defence holds the Defence Portfolio, which includes many different organisations, one of which being the Department of National Defence). The deputy minister is the head of the department and is its senior serving civil servant, and therefore has responsibility for all of the department's day-to-day operations. However, it is always the respective minister who is held accountable to parliament for its operations.

A variety of associate and assistant deputy ministers head the various sections of responsibility within a department (i.e. policy, finance and corporate services, environment and infrastructure, etc.). Within the jurisdiction of each Assistant Deputy Minister, is usually two to five Directors-General who oversee more functional areas of each broad element of the department. Under Directors-General are Directors, who oversee various directorates, which are the core of any department. These directorates constitute the ground level in each department, and are the members of the civil service who implement state decisions, carry out research, and help to formulate proposals.

Personnel

Hiring

Hiring (or selection) of civil service employees is typically done through a selection process that is either open to employees of the Public Service only (internal) or open to the general public(external). External processes are typically done to recruit a greater number of applicants. Conversely, internal processes may be held for positions where there is considered to be an adequate internal candidates and/or to provide opportunities for advancement within the civil service.

The area of selection varies greatly depending on whether its conducted as an internal or external process. The latter are open to Canadian citizens nationally, and sometimes internationally.

Since the 2005 coming into force of the 2003 Public Service Modernization Act, selection processes focus less on a rules-based concept of best-qualified, and more on a values-based approach that enables managers to hire qualified and competent individuals whose experience, skills and knowledge are the right fit given the position's current and future needs.

Federal civil service employees in Canada are employed by the state, but because of Canada's history and formal structure as a monarchy, they are often described as being employed by the Crown, who personifies the state and "enjoys a general capacity to contract in accordance with the rule of ordinary law." Since the Public Service Modernization Act came into force, individuals must take an oath of allegiance before they can assume their post.

Hiring in the core public administration is governed by the Public Service Employment Act, while other organizations hire independently.

Size and distribution

The Public Service has expanded over the years as populations have grown. The number of services provided to Canadians has increased with the introduction of new offices throughout the country. The civil service has also been reduced several times, often due to restraint programs designed to reduce the cost of the civil service, such as the reductions of the mid 1990s led by Prime Minister Jean Chrétien, and most recently under the government of Prime Minister Stephen Harper in 2012.

Year Size of Civil Service (CS) national pop.  CS as a % of national pop.
1918 ~ 5,000 ~ 8,500,000 0.05%
post-World War I 55,000 (1923) ~ 13,500,000 0.41%
1970 198,000 21,500,000 0.92%
1975 273,000 23,400,000 1.2%
1983 251,000 25,367,000 0.99%
1986 217,000 26,101,000 0.83%
2008 263,000 32,248,000 0.82%
2009 274,000 33,894,000 0.81%
2010 283,000 34,149,200 0.83%
2011 282,352 34,483,975 0.82%
2012 278,092 34,880,491 0.78%
2013 262,902 35,158,300 0.75%

As of September, 2006, there were approximately 454,000 members employed by the Canadian federal government, divided as follows:

  • Federal departments: 180,000
  • Federal agencies: 60,000
  • Parliamentary officers and administrators: 20,000
  • Canadian Forces and Royal Canadian Mounted Police (RCMP): 106,000
  • Federal business enterprises (including crown corporations): 88,000

Only those in the first three categories would be considered civil service employees.

There are approximately 80 distinct job classifications in the core civil service; most work in policy, operations or administrative functions. About 15% are scientists and professionals, 10% work in technical operations and 2.5% are executives.

About 42% of Canadian civil servants work in the National Capital Region (NCR) (Ottawa-Hull), 24% work elsewhere in Ontario or Quebec, 21% in Western Canada, and 11% in Atlantic Canada. Since the headquarters of most agencies are located in the NCR, about 72% of executives work in this area.

Canadian civil servants are also located in more than 180 countries (in the form of foreign service officers) and provide service in 1,600 locations in Canada.