2021 to 2022 Departmental Results Report: Canada Border Services Agency – Supplementary information tables

Gender-based Analysis Plus (GBA+)

Section 1: institutional GBA+ capacity

The Canada Border Services Agency (CBSA) continues to incorporate GBA+ as an integral part of its policies, programs and initiatives to ensure an understanding of their impacts on diverse population groups, and to make better decisions and achieve better results for its clients, stakeholders and all Canadians.

The agency's GBA+ Centre of Responsibility (CoR), housed within its Strategic Policy Branch, supports the implementation of its GBA+ policy, which includes increasing GBA+ information resources and providing strategic guidance on mainstreaming GBA+ principles into common work practices, as well as GBA+ considerations into policies, programs and operations. The GBA+ CoR works closely with colleagues responsible for developing and reviewing Cabinet proposals, Treasury Board submissions, and other significant initiatives to strengthen these proposals and their outcomes.

The GBA+ CoR also works closely with the agency's Chief Data Office (CDO) to explore the ways in which disaggregated data could support the understanding of diverse experiences; the identification of potential inequalities; the improvement of service access and outcomes for different groups; and the measurement of program impacts on different groups. This is done with the understanding that certain types of data are complex, multifaceted and sensitive, and must be handled with respect and care to protect an individual's privacy and dignity. The CDO further supports GBA+ through the ongoing development of data principles, references, stewardship, literacy, strategies, policies, and processes. The CDO continues to address and explore different dimensions of disaggregated data with the objective of measuring the impact of policies and decisions, while using data to be more inclusive and representative in identifying potential discrimination or bias.

The agency's institutional GBA+ capacity is bolstered by its GBA+ Champion, who is responsible for promoting the understanding and use of GBA+ across the agency, and for serving as the liaison at senior-level interdepartmental meetings and events. CBSA senior officials are responsible for ensuring the ongoing implementation of GBA+ across the agency, as well as for supporting employees by providing resources to integrate GBA+ into everyday work practices.

CBSA employees are encouraged to familiarize themselves with their GBA+ responsibilities, including undertaking basic training and understanding how to incorporate gender, diversity and inclusiveness considerations into their work processes to achieve equitable outcomes. The CBSA also works horizontally with colleagues across the Government of Canada's national security community to support employee engagement and promote awareness of GBA+, including through awareness sessions with Public Safety Canada on Bias Sensitivity, Diversity and Identity in National Security.

In the 2021 to 2022 fiscal year, the CBSA worked on a GBA+ governance structure with a proposed internal advisory panel and network to support the GBA+ CoR in identifying and validating strategic priorities. The agency also undertook the following key GBA+ initiatives:

Modernizing Sex and Gender Information Practices

The CBSA continued its multi-year implementation of the Policy Direction to Modernize the Government of Canada's Sex and Gender Information Practices with a view to assessing the need for the continued collection, use and display of sex and gender information, defaulting to an individual's gender identification, wherever possible. In particular, the agency adopted some measures to help ensure that its practices do not discriminate against people on the basis of their gender identity or expression, including the implementation of positive space training for border services officers (BSOs).

Immigration Enforcement Policy Framework

The CBSA continued its assessment and review of the differential impacts of gender-based violence (GBV), including human trafficking, throughout its immigration enforcement and inadmissibility policy frameworks. This will ensure that such policies account for considerations related to victims and survivors of human trafficking and GBV, including by ensuring that policies do not inadvertently re-traumatize victims. As part of this work, GBV considerations will continue to be included in legislative and regulatory work on immigration facilitation and balanced enforcement.

Policy on the agency's Relationship with Indigenous Peoples

The CBSA developed this policy to implement a more inclusive environment and direct all CBSA personnel towards respectful relationships with Indigenous people.

Respectful Workplace Framework

The CBSA advanced its human resources strategy with a number of initiatives that align with GBA+ objectives. In particular, the agency advanced its Respectful Workplace Framework, including the development of an anti-racism strategy, with the goal of identifying and eliminating systemic barriers, including the analysis of gender and other identity factors.

Equity, Diversity and Inclusion Action Plan, Anti-Racism and Accessibility Strategy

The agency continued to integrate key aspects of its Equity, Diversity and Inclusion Action Plan, Anti-Racism and Accessibility Strategy, utilizing the tenets of GBA+. CBSA leaders developed branch and regional action plans, while prioritizing efforts to build an inclusive workforce, increase workforce diversity, and collect equity data. All leaders were deliberate in ensuring that their initiatives holistically addressed the challenges of employment equity groups (i.e., persons with disabilities, women, visible minorities, and Indigenous persons) as well as equity-deserving groups.

Unconscious Bias Workshops and Training on Anti-Racism, Diversity and Inclusion

Senior leaders and managers participated in unconscious bias workshops where they were taught the importance of using an intersectional framework in their practices and priorities, along with methods to mitigate unconscious biases affecting employees. Executives took mandatory anti-racism training on how racism is experienced, providing a deeper understanding of anti-racism, racial equity, micro-aggressions and macro-aggressions, and how to mitigate unconscious bias.

Senior executives attended an event entitled Diversity and Inclusion: From Words to Action where they harnessed the collective intelligence and knowledge of the group to better address challenges and opportunities around diversity and inclusion in the workplace.
A virtual event on inclusive leadership was attended by over 200 CBSA people managers in which character-based leadership dimensions were applied to instill inclusive practices, identify and challenge biases and obstacles, and promote authenticity in the workplace.
A new mandatory training course entitled Incorporating the Practice of Anti-Racism and Allyship at the CBSA was jointly developed with the Customs and Immigration Union and was launched for all CBSA employees. This course encourages and empowers employees to take an active role in ending all forms of discrimination and oppression, challenging biases, and creating a safe and respectful work environment.

Mandatory Leadership and Management Commitments

All CBSA executives and people managers have mandatory leadership and management commitments dedicated to advancing equity, diversity and inclusion at the agency.

Diverse and Inclusive Staffing

The CBSA continued to deliver on items identified in its 2019 to 2022 National Officer Recruitment and Outreach Strategy and Action Plan, which aims to address representation gaps and barriers that employment equity groups may face when going through the CBSA Officer Trainee – Developmental Program selection process. The agency also worked on drafting the next iteration of the strategy for 2022 to 2025, with a focus on recruiting women, Indigenous peoples, bilingual candidates, persons with disabilities, and Lesbian, Gay, Bisexual, Transgender, Queer, and Two-Spirit (LGBTQ2+) people. The strategy further includes a component on intersectionality to ensure that efforts and processes do not create discrimination or disadvantages. Additional activities in this space are described below:

Three employment equity hiring processes were launched at the executive level to support representativeness, diversity and inclusion across the agency. Additionally, a bias interrupter was included in succession planning exercises at the executive level, namely a person charged with speaking up and taking action if they notice any occurrences that could exclude or negatively affect marginalized groups.
Employment equity representation across the CBSA Officer Trainee selection process was examined to identify stages where certain groups experienced higher levels of attrition than others, and to implement steps to better support candidates, where possible.
An analysis of employment equity representation among CBSA Officer Trainee Interview Board Members was conducted in an effort to ensure fairness and transparency. Of the 94% of board members who participated in this exercise, approximately 57% self-identified with one or more of the following employment equity groups: women, Indigenous Peoples, visible minorities, and persons with disabilities.
An annual review of the BSO Recruiter Learning Plan was conducted through consultations with various working groups, advisory committees and program areas. The learning plan provides recruiters with the knowledge needed to deliver a consistent and culturally sensitive recruitment experience.
A comprehensive three-day calibration session was completed by BSO interview board members to gain an in-depth understanding of the competencies assessed during candidate interviews, along with training on GBA+ and other employment equity aspects. Additionally, BSO recruiters were required to take several essential courses, including Bridging the Diversity Gap, KAIROS Blanket Exercise, Reconciliation Begins with Me, Selection of Candidates Using an Objective Eye, etc.
A transition interview was developed for recruits deferring or withdrawing from the Officer Induction Training Program (OITP) in order to help the agency improve frontline recruitment and retention efforts by enabling analysis of trends within employment equity groups.

Indigenous Candidate Mentorship (ICM) Initiative

Since its launch in 2019, the ICM continues to address and reduce barriers for Indigenous candidates by connecting Indigenous candidates with Indigenous mentors that offer ongoing support as they progress through the various stages of the CBSA Officer Trainee selection process. The attrition rate of mentees was tracked and compared against non-mentored candidates, demonstrating that Indigenous candidates who opted into the ICM were more successful in the selection process and had notably lower attrition rates. Additionally, an ICM webpage was launched on the agency's external website to provide information on what to expect and how to register.

Employment Equity Executive Leadership Development Program

The CBSA launched its Employment Equity Executive Leadership Development Program with the aim of helping talented people managers break through barriers that have historically impeded their career development, while empowering participants to become highly effective executives.

Section 2: gender and diversity impacts by program

Border management

Anti-dumping and Countervailing
Target population	Primarily businesses or agents acting on behalf of businesses transacting with the CBSA. This program supports Canadian producers who face unfair foreign competition in the Canadian marketplace.
Key impacts	Recognizing that businesses are comprised of individuals, the program conducted a GBA+ analysis to determine that its work involves correspondence with diverse individuals, resulting in the decision to ensure that all templates and correspondence are gender-inclusive. A review of all external correspondence templates for consistency with direction on gender-inclusive language was completed in December 2021.

Buildings and Equipment
Target population	CBSA employees and members of the travelling public who access CBSA facilities.
Key impacts	This fiscal year, the CBSA demonstrated its commitment to GBA+ with the inclusion of gender-neutral locker rooms (including gender-neutral washrooms and showers) in its Ports of Entry Design Standards and Guidelines. These designs were developed in consultation with the agency's LGBTQ2+ Advisory Committee and have been included in real property projects, such as the newly rebuilt port of entry in Fraser, British Columbia.

Commercial-Trade Facilitation and Compliance
Target population	Primarily businesses or agents acting on behalf of businesses transacting with the CBSA.
Key impacts	The program interacts with clients in three categories, namely commercial operators crossing the border, conveyances, and cargo. Commercial operators are considered travellers, for which the distribution of benefits can be found under the Traveller Facilitation and Compliance and Trusted Traveller programs. Clients in the conveyances and cargo categories are corporate entities, not individuals. The Commercial-Trade Facilitation and Compliance program does not currently collect GBA+ data, but is exploring ways to identify and collect meaningful GBA+ information. The focus to date has been on corporate entities to ensure that they (and, by extension, their employees) are treated equally by the CBSA in its dealings with them, regardless of gender or other intersectional identity factors. A thorough GBA+ analysis of the program has not been conducted recently. The program's practices have been focused on corporations (rather than individuals) as they are its client community. That said, corporations routinely identify various employees with whom the CBSA is required to engage on an equitable basis, regardless of their individual characteristics or identification.

Field Technology Support
Target population	CBSA frontline operations. This program leverages science and technology to support the CBSA in accomplishing its mandate.
Key impacts	The program is in the process of collecting demographics on its target population to be completed in the 2022 to 2023 fiscal year. The program will then work with the GBA+ CoR to perform a GBA+ analysis, define areas where GBA+ could be applied, and develop a plan to move forward on implementing results where applicable.

Force Generation
Target population	Future applicants to the CBSA Officer Trainee – Developmental Program selection process.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%) By income level Strongly benefits low-income individuals Somewhat benefits low-income individuals No significant distributional impacts Somewhat benefits high-income individuals Strongly benefits high-income individuals By age group Primarily benefits youth, children and/or future generations No significant inter-generational impacts Primarily benefits seniors or baby boom generation
Key impacts	Based on consultations with various stakeholders through its annual review of the learning plan for officer recruiters, the CBSA identified training needs and introduced required training on diversity, employment equity, Indigenous Reconciliation, and GBA+ for all recruiters and selection committee board members. While the agency sets aspirational targets for cohort invitation to the Officer Induction Training Program (OITP) considering BSO recruitment priorities (employment equity groups, bilingual candidates, and student BSOs), there are various circumstances that hinder its ability to meet these targets. Furthermore, the data collected may not be entirely representative as self-declaration is voluntary. The National Officer Recruitment Program (NORP) is pursuing the following activities geared towards self-declaration and data collection: During BSO recruitment information sessions and throughout the job selection process, NORP encourages potential applicants and candidates to self-declare and request accommodations if needed. NORP also explains the benefits of self-declaration and that such information is used for statistical purposes to help assess the diversity of the CBSA's workforce, and that it will never be used to identify people nor be disclosed to management. Furthermore, BSO recruitment presentations include a self-declaration slide to increase the recruitment of employment equity members and encourage candidates to self-declare. Potential applicants and recruits are advised of the following information which is included in standardized emails to persons with disabilities: Self-declaration is voluntary and highly encouraged. Some job opportunities are open specifically to members of employment equity groups. To be considered for these opportunities, such applicants need to self-declare when applying for a job on Jobs.gc.ca. By self-declaring, they can fully demonstrate their skills and abilities, and help increase representation in the agency and the Government. For each selection process in the CBSA Officer Trainee – Developmental Program, NORP uses self-declaration data (unless specified by the candidate to be used for statistical purposes only) in order to meet OITP cohort employment equity targets, as well as to prioritize Indigenous candidates. This fiscal year, NORP launched its quarterly newsletter entitled "The Candidate Column" to increase communication with candidates and improve their experience. A section on self-declaration is now embedded within every issue of the newsletter. For example, the second issue focused on the benefits of self-declaration and demystifying self-declaration for persons with disabilities, while also listing different types and examples of disabilities. Additionally, NORP created an evergreen list of visible and invisible disabilities to help ensure that its processes consider the limitations that can impact officer trainee candidates. NORP also worked with the Employment Equity, Diversity and Inclusion (EEDI) team and the Officer Induction Development Program (OIDP) to share the newly approved self-declaration form with recruits entering the CBSA College. This form includes more options and examples for self-declaration within each of the employment equity groups, as well as a section on LGBTQ2+.

Intelligence Collection and Analysis
Target population	All Canadians.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%) By income level Strongly benefits low-income individuals Somewhat benefits low-income individuals No significant distributional impacts Somewhat benefits high-income individuals Strongly benefits high-income individuals By age group Primarily benefits youth, children and/or future generations No significant inter-generational impacts Primarily benefits seniors or baby boom generation
Key impacts	The program is currently exploring GBA+-related measurements for high-risk people to support future analysis, while GBA+ impacts do not apply for high-risk goods or conveyances.

Recourse
Target population	Any persons or businesses who have had interactions with the CBSA and wish to submit feedback or to request a review of certain CBSA decisions or enforcement actions.
Key impacts	The Recourse program does not capture gender and diversity data as its role is to conduct impartial reviews of CBSA decisions or actions as requested by clients. The data that clients must provide to request such a review is minimal and is related to the specific decision or action they wish to be reviewed, hence it does not include gender and diversity data. In the case of public complaints, they are submitted via the online form and no gender or diversity data is collected as this information is not required to submit a complaint. In the absence of this data being collected elsewhere in the traveller continuum, there is no linkage or requirement for the Recourse program alone to request the data. The program will continue to determine how GBA+ could be considered in different ways within the scope of the program.

Security Screening
Target population	All Canadians. The CBSA conducts security screening activities for temporary resident, permanent resident and refugee claimants who are seeking to enter or remain in Canada, and who are referred by Immigration, Refugees and Citizenship Canada (IRCC) visa processing offices. These referrals are based on risk indicators established by the CBSA and public safety partners.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%) By income level Strongly benefits low-income individuals Somewhat benefits low-income individuals No significant distributional impacts Somewhat benefits high-income individuals Strongly benefits high-income individuals By age group Primarily benefits youth, children and/or future generations No significant inter-generational impacts Primarily benefits seniors or baby boom generation
Key impacts	GBA+ impacts are not currently measured, however as part of the Security Screening Automation project, the CBSA will ensure that GBA+ data collection capabilities are included in the development of the new reporting system.

Targeting
Target population	All Canadians. The CBSA conducts targeting activities on a 24/7 basis as part of its risk-based border management approach to identify and intercept suspected high-risk people, goods and conveyances that may pose a threat to the safety, security and prosperity of Canada.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%) By income level Strongly benefits low-income individuals Somewhat benefits low-income individuals No significant distributional impacts Somewhat benefits high-income individuals Strongly benefits high-income individuals By age group Primarily benefits youth, children and/or future generations No significant inter-generational impacts Primarily benefits seniors or baby boom generation
Key impacts	GBA+ impacts are not currently measured due to system limitations in the ability to access disaggregated GBA+ data.

Traveller Facilitation and Compliance
Target population	Members of the travelling public entering Canada.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%) By income level Strongly benefits low-income individuals Somewhat benefits low-income individuals No significant distributional impacts Somewhat benefits high-income individuals Strongly benefits high-income individuals By age group Primarily benefits youth, children and/or future generations No significant inter-generational impacts Primarily benefits seniors or baby boom generation
Key impacts	The findings of the recent Evaluation of Travellers Processing Through a GBA+ Lens have been taken into consideration for future GBA+ data collection plans, as well as training, awareness, and reporting practices.

Trusted Trader
Target population	Pre-approved, low-risk commercial entities who meet the program eligibility requirements.
Key impacts	The program interacts with clients in three categories, namely commercial operators crossing the border, conveyances, and cargo. Commercial operators are considered travellers, for which the distribution of benefits can be found under the Traveller Facilitation and Compliance and Trusted Traveller programs. Clients in the conveyances and cargo categories are corporate entities, not individuals. The Trusted Trader program does not currently collect GBA+ data, but is exploring ways to identify and collect meaningful GBA+ information. The focus to date has been on corporate entitles to ensure that they (and, by extension, their employees) are treated equally by the CBSA in its dealings with them, regardless of gender or other intersectional identity factors. A thorough GBA+ analysis of the program has not been conducted recently.

Trusted Traveller
Target population	Pre-approved, low-risk travellers who meet the program eligibility requirements.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%) By income level Strongly benefits low-income individuals Somewhat benefits low-income individuals No significant distributional impacts Somewhat benefits high-income individuals Strongly benefits high-income individuals By age group Primarily benefits youth, children and/or future generations No significant inter-generational impacts Primarily benefits seniors or baby boom generation
Key impacts	The program seeks to simplify the border clearance process for pre-approved, low-risk travellers entering Canada. Data is collected from individuals in order to assess their program eligibility and the GBA+ lens will be further enabled going forward.

Border enforcement

Criminal Investigations
Target population	All Canadians.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%)
Key impacts	The analysis of GBA+ impacts is currently limited by system capabilities to collect and report on GBA+ data.

Detentions
Target population	Foreign nationals and permanent residents.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%)
Key impacts	The program takes GBA+ considerations into account when detaining individuals pursuant to the Immigration and Refugee Protection Act (IRPA). To help address program impacts by gender and diversity, the CBSA is currently finalizing a National Detention Standard related to the treatment of women, families and the best interests of the child, as well as LGBTQ2+ persons, when placing individuals in detention facilities or releasing individuals on alternatives to detention. The CBSA has also developed a standard for Special Purpose Units which can be designated for female persons, LGBTQ2+ persons, or other marginalized groups. Special Purpose Units are used in circumstances where the protection of a detainee is required (as requested by the detainee or deemed to be in their best interests or those of other detainees) and/or where additional one-on-one observation is necessary.

Hearings
Target population	Foreign nationals, permanent residents and refugee claimants subject to proceedings before the Immigration and Refugee Board of Canada.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%) By income level Strongly benefits low-income individuals Somewhat benefits low-income individuals No significant distributional impacts Somewhat benefits high-income individuals Strongly benefits high-income individuals By age group Primarily benefits youth, children and/or future generations No significant inter-generational impacts Primarily benefits seniors or baby boom generation
Key impacts	The analysis of GBA+ impacts is currently limited by system capabilities to collect and report on GBA+ data.

Immigration Investigations
Target population	Foreign nationals and permanent residents.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%) By age group Primarily benefits youth, children and/or future generations No significant inter-generational impacts Primarily benefits seniors or baby boom generation
Key impacts	The program investigates and reports, and (if necessary) arrests and detains, foreign nationals and permanent residents in Canada in cases where there is reason to believe that the IRPA has been violated. The ability to collect data under this program is limited by legislative authorities and system capabilities.

Removals
Target population	Foreign nationals subject to an enforceable removal order.
Distribution of benefits	By gender Predominantly men (>80%) Somewhat inclined toward men (60% to 79%) Broadly gender-balanced Somewhat inclined toward women (60% to 79%) Predominantly women (>80%) By age group Primarily benefits youth, children and/or future generations No significant inter-generational impacts Primarily benefits seniors or baby boom generation
Key impacts	The program applies GBA+ principles to assess the impacts of proposed initiatives on diverse groups of people who are removed to their country of citizenship or habitual residence, while taking into account intersecting identity factors as well as obligations under domestic and international human rights protocols. The program collects sufficient data for reporting based on gender and identity.

Response to parliamentary committees and external audits

Response to parliamentary committees

During the 2021 to 2022 fiscal year, the Canada Border Services Agency (CBSA) supported Government responses to four reports tabled by parliamentary committees:

On February 18, 2021, the House of Commons Standing Committee on Public Accounts tabled its fifth report entitled Immigration Removals, of the 2020 Spring Reports of the Auditor General of Canada. On June 18, 2021, the Government's response was tabled to address the Committee's recommendations. The CBSA was implicated in four recommendations of the report and committed to provide the Committee with reports on removal strategies, performance measures aligned with priorities, and timelines for implementation. The response also included a commitment to report on voluntary compliance of removals, data quality assurance reporting, and quarterly updates on removal caseloads.
On February 18, 2021, the House of Commons Standing Committee on Public Accounts tabled its tenth report entitled Request for Government Response to the 69th Report from the 42nd Parliament, 1st Session, Report 2 of the 2019 Spring Reports of the Auditor General of Canada. On June 18, 2021, the Government's response was tabled to address the Committee's recommendations. The CBSA was implicated in several recommendations and committed to provide the Committee with reports on the development of a flexible funding model for managing volumes of claims; the implementation of the new Asylum System Performance Measurement Framework; the quality assurance process and other steps taken for the proper collection and use of data; the progress in notifying the Immigration and Refugee Board as soon as the review of an asylum claim for intervention is complete; and the development of a strategy to reduce wait times for protection decisions.
On February 25, 2021, the House of Commons Standing Committee on Public Accounts tabled its twelfth report entitled Respect in the Workplace. On June 4, 2021, the Government's response was tabled to address the Committee's recommendations. The CBSA portion of the response addressed recommendations 1, 3 and 5, and committed to provide the Committee with reports outlining the results of its comprehensive strategy to address harassment, discrimination and violence in the workplace, including performance indicators; statistics on the number of workplace violence and harassment complaints, the number of cases where informal complaint resolution mechanisms were offered, and the number of times these complaints were resolved informally; and the number of official harassment, discrimination and workplace violence complaints filed, and in how many cases an initial assessment was documented.
On March 25, 2021, the House of Commons Standing Committee on Public Accounts tabled its fourteenth report entitled Taxation of E-Commerce, of the 2019 Spring Reports of the Auditor General of Canada. On July 21, 2021, the Government's response was tabled to address the Committee's recommendations. The CBSA portion of the response addressed recommendations 3 and 4, and committed to provide the Committee with two progress reports and one final report on improving the validation and collection of sales taxes under the Courier Low Value Shipment Program, as well as a progress report on the agency's communications strategy pertaining to risk assessment and improved revenue perception in the e-commerce sector.

Response to audits conducted by the Office of the Auditor General of Canada (including audits conducted by the Commissioner of the Environment and Sustainable Development)

Report 6 – Departmental Progress in Implementing Sustainable Development Strategies – Healthy Coasts and Oceans, Pristine Lakes and Rivers, and Sustainable Food

The objective of this review was to determine whether 12 departments and agencies (including the CBSA) contributed to meeting three selected goals from the 2016 to 2019 Federal Sustainable Development Strategy (namely Healthy Coasts and Oceans, Pristine Lakes and Rivers, and Sustainable Food) focusing on the reporting process itself and drawing evidence from publicly available information. As such, the CBSA's involvement in the review process was minimal and no documentation was requested from the agency.

Overall, the Office of the Auditor General found that progress reporting on these actions was poorly performed. For example, departmental actions were often missing a performance indicator, or the performance indicators were missing key information to enable reporting on progress. Organizations did not report results for almost half of the actions presented in their sustainable development strategies, and of the 52 departmental actions that were reported by departments and agencies for the three selected goals, 41 (79%) did not follow the Treasury Board Secretariat's guidance on reporting. These findings were reported generally without identifying any particular department or agency.

The following blanket recommendation was made to all implicated departments and agencies: "When reporting on progress, departments and agencies should clearly describe the extent to which they met the actions in their sustainable development strategies, using the relevant performance indicators." The CBSA indicated its agreement with this recommendation and has already taken action to address these findings by including a performance indicator in its 2020 to 2023 Departmental Sustainable Development Strategy that clearly and succinctly describes its current progress toward its targets. In addition, the agency will continue to consider this recommendation in its 2023 to 2026 Departmental Sustainable Development Strategy, which is expected to be tabled in November 2023. The CBSA's full response can be found in the Report 6.

Response to audits conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages

There were no audits requiring a response in fiscal year 2021 to 2022.

Date modified:: 2022-12-02

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