Annual Report to Parliament 2014-2015
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Annual Report to Parliament 2014-2015
Appendix B: Service standards
Canadians' confidence in the integrity of the tax system is essential to the CRA's success. Meeting our service standards shows we are answering the needs of taxpayers and benefit recipients. Our service standards tell citizens what level of performance they can reasonably expect from the CRA under normal circumstances. We review our standards and targets every year and update them as needed.
New service standards in 2014-2015
The CRA introduced one new service standard.
| Program | Service | Standard | Target |
|---|---|---|---|
| Taxpayer and Business Assistance | e-Services Helpdesk telephone service | Our goal is to respond to calls in the queue within two minutes | 80% |
Our service standard results
| Service | Standard | Target | 2012-13 | 2013-14 | 2014-15 |
|---|---|---|---|---|---|
| Business enquiries – telephone service level |
Our goal is to respond to calls in the agent queue within two minutes |
80% | 82% | 81% |
81% |
| GST/HST rulings and interpretations – telephone enquiries |
Our goal is to respond to calls in the queue within two minutes |
80% | 97% | 95% | 93.2% |
| GST/HST rulings and interpretations – written enquiries |
Our goal is to respond to a written request for GST/ HST rulings and interpretations within 45 business days of receipt in the Canada Revenue Agency. This excludes highly technical and precedent and/or policy-setting rulings and interpretations |
80% | 81% | 74%1 | 83% |
| Charities – responding to telephone enquiries |
Our goal is to respond to calls in agent queue within two minutes |
80% | 86.3% | 85.1% | 76.2%2 |
| Charities – responding to simple applications |
Our goal is to respond to simple applications for charitable registration within two months, upon receipt of a complete application |
80% | 94.5% | 90.9% | 91.2% |
| Charities – responding to regular applications |
Our goal is to respond to regular applications for charitable registration within six months, upon receipt of a complete application |
80% | 97.5% | 99% | 94.7% |
| Charities – written enquiries – routine |
Our goal is to review and respond to routine written enquiries in 30 calendar days or less of receipt |
80% | N/A3 | 79.8% | 83.3% |
| Charities – written enquiries – complex |
Our goal is to review and respond to complex written enquiries in 75 calendar days or less of receipt |
80% | N/A3 | 55% | 62.6%4 |
| Advance income tax rulings |
Our goal is to issue advance income tax rulings within 90 business days of receipt of all essential information from the client |
85% | 74% | 75%5 | 81%6 |
| e-Services Helpdesk – telephone service level |
Our goal is to respond to calls in the agent queue within two minutes |
80% | N/A7 | N/A7 | 81% |
| General enquiries – telephone service level |
Our goal is to respond to calls in the agent queue within two minutes |
80% | 82% | 80% | 81% |
| Technical interpretations | Our goal is to issue technical interpretations within 90 business days of receipt of all essential information from the client |
85% | 83% | 87% | 88% |
| Actuarial valuation reports |
Our goal is to review actuarial valuation reports within nine months and provide written approval of the recommended employer contributions |
80% | 52% | 71% | 81% |
| Amendments to registered pension plans |
Our goal is to review pension plan amendments for compliance with the Income Tax Act within nine months |
80% | 81% | 82% | 62%8 |
| Applications to register pension plans |
Our goal is to complete a full review and provide a response on applications to register pension plans within 180 calendar days |
85% | 90% | 89% | 81% |
| Deferred income plans – response to written enquiries |
Our goal is to respond to written enquiries within 60 calendar days |
80% | 98% | 89% | 43%9 |
| Deferred profit sharing plans – amendments and terminations |
Our goal is to review requests to amend and to terminate plans within 270 calendar days |
80% | 97% | 92% | 97% |
| Deferred profit sharing plans – reviewing applications |
Our goal is to review applications to register new deferred profit sharing plans within 180 calendar days |
80% | 100% | 98% | 97% |
| Education savings plans (applications to register, amend, or terminate) |
Our goal is to respond to applications to approve, amend, and terminate education savings plans specimen plans within 60 calendar days |
85% | 91% | 92% | 85% |
| Retirement income funds (applications to register, amend, or terminate) |
Our goal is to respond to applications to register, amend, or terminate retirement income funds within 60 calendar days |
80% | 99% | 99% | 100% |
| Retirement savings plans (applications to register, amend, or terminate) |
Our goal is to respond to applications to register, amend, or terminate retirement savings plans (RSPs) within 60 calendar days |
80% | 96% | 99% | 99% |
| Service | Standard | Target | 2012-13 | 2013-14 | 2014-15 |
|---|---|---|---|---|---|
| Processing excise tax, excise duty, softwood lumber returns, and air travellers' security charge returns |
Our goal is to assess excise tax, excise duty, softwood lumber returns, and air travellers' security charge returns in 60 calendar days or less of receipt |
95% | N/A10 | 97.2% |
97.6% |
| Processing GST/HST returns | Our goal is to process GST/HST returns within 30 calendar days of receipt |
95% | 93.8% | 96.5% | 97% |
| Processing T2 corporation income tax returns – electronic |
Our goal is to assess electronic T2 returns (corporation income tax) in 45 calendar days or less |
90% | N/A11 | 97.1% | 96.5% |
| Processing T2 corporation income tax returns – paper |
Our goal is to assess paper T2 returns (corporation income tax) in 90 calendar days or less |
90% | N/A11 | 91.4% | 92.1% |
| Processing T1 individual income tax returns (EFILE and NETFILE) |
Our goal is to process electronic T1 returns (EFILE and NETFILE) within an average of two weeks of receipt |
100% | 1.6 weeks | 1.6 weeks | 1.6 weeks |
| Processing T1 individual income tax returns (paper) |
Our goal is to process a paper T1 return and mail a notice of assessment and refund, if applicable, within an average of four to six weeks |
100% | 4.3 weeks | 5 weeks | 5.6 weeks |
| Processing T3 trust returns | Our goal is to process T3 trust returns within four months |
95% | 98.7% | 99.3% | 96.3% |
| Responding to taxpayer- requested adjustments (T1) |
Our goal is to complete the adjustment and mail a notice of reassessment within an average of eight weeks, provided all requisite information has been received from the taxpayer |
100% | 7 weeks | 7 weeks | 7 weeks |
| Responding to taxpayer- requested adjustments (T1) received by Internet |
Our goal is to complete the adjustment and mail a notice of reassessment within an average of two weeks, provided all requisite information has been received from the taxpayer |
100% | 2 weeks | 1.6 weeks | 1.6 weeks |
| Service | Standard | Target | 2012-13 | 2013-14 | 2014-15 |
|---|---|---|---|---|---|
| Claims – SR&ED tax incentives – claimant-requested adjustments to non-refundable claims |
Our goal is to process claims for tax incentives from businesses conducting scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims related to adjustments requested to previously filed income tax returns |
90% | 94% | 93% |
95% |
| Claims – SR&ED tax incentives – claimant-requested adjustments to refundable claims |
Our goal is to process claims for tax incentives from businesses conducting scientific research and experimental development (SR&ED) in Canada within 240 calendar days from receipt of a complete claim, for refundable claims related to adjustments requested to previously filed income tax returns |
90% | 95% | 96% | 93% |
| Claims – SR&ED tax incentives – non-refundable claims |
Our goal is to process claims for tax incentives from businesses conducting scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims |
90% | 96% | 96% | 96% |
| Claims – SR&ED tax incentives – refundable claims |
Our goal is to process claims for tax incentives from businesses conducting scientific research and experimental development (SR&ED) in Canada within 120 calendar days from receipt of a complete claim for refundable claims |
90% | 96% | 96% | 95% |
| Claims – video and film tax credits – refundable claims - audited |
Our goal is to review T2 corporation income tax returns which include claims for the Canadian Film or Video Production Tax Credit, the Film or Video Production Services Tax Credit, the B.C. Film and Television Tax credit, the B.C. Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, and the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit within 120 calendar days from the date of receipt where audit action is undertaken |
90% | 90.5% | 96% | 94% |
|
Claims – video and |
Our goal is to review T2 corporation income tax returns which include claims for the Canadian Film or Video Production Tax Credit, the Film or Video Production Services Tax Credit, the B.C. Film and Television Tax credit, the B.C. Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, and the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit within 60 calendar days from the date of receipt where no audit action is undertaken |
90% | 96.2% | 96% | 96% |
| Service | Standard | Target | 2012-13 | 2013-14 | 2014-15 |
|---|---|---|---|---|---|
| First contact letter for disputes | Our goal is to acknowledge taxpayer disputes within 30 calendar days after we receive them |
85% | 84% | 85.2% |
91.5% |
| Problem Resolution Program – acknowledge receipt |
Our goal is to acknowledge receipt of a problem within two business days |
95% | 98.2% | 98.3% | 97.8% |
| Problem Resolution Program – resolution |
Our goal is to resolve the problem within 15 business days. If we cannot (for example, if a case is complex), we will make contact within 15 business days to indicate an anticipated date of resolution |
95% | 98.2% | 98.2% | 98.3% |
| Service Complaints – two-day acknowledgement |
Our goal is to acknowledge receipt of the complaint within two business days |
80% | 92% | 85.8% | 98.3% |
| Service Complaints – 30 day resolution |
Our goal is to resolve the complaint within 30 business days |
80% | 94.3% | 95.3% | 95.9% |
| Service | Standard | Target | 2012-13 | 2013-14 | 2014-15 |
|---|---|---|---|---|---|
| Canada child tax benefit enquiries - telephone service level |
Our goal is to respond to calls in the agent queue within two minutes |
75% | 78% | 75% |
76% |
| GST/HST credit enquiries telephone service level |
Our goal is to respond to calls in the queue within two minutes |
75% | 77% | 75% | 75% |
| Processing benefit applications and marital status change forms – accuracy |
Our goal is to accurately process the appropriate payment and notice and, if necessary, issue a letter requesting additional information |
98% | 98.7% | 99% | 99.1% |
| Processing benefit applications and marital status change forms – timeliness |
Our goal is to issue a payment, notice, or explanation within 80 calendar days |
98% | 99.8% | 99.5% | 99.1% |
| Responding to benefit and credit enquiries – accuracy |
Our goal is to respond to written enquiries and telephone referrals from call centres, with the correct information, and accurately process new recipient information, including issuing a payment, notice, or letter |
98% | 98.1% | 98% | 98% |
| Responding to benefit and credit enquiries – timeliness |
Our goal is to respond to written enquiries and telephone referrals from call centers within 80 calendar days |
98% | 98% | 99.1% | 98.7% |
| Benefits validation and compliance – results of review |
Our goal is to inform you of the result of our review within 45 calendar days after we receive the information requested |
90% | 99% | 98.9% | 99.6% |
| Processing a request to authorize or cancel a representative – paper |
Our goal is to process your complete paper request to authorize or cancel a representative in 20 business days or less of receipt by the CRA provided the request is complete |
90% | N/A12 | 96.1% | 95.2% |
| Processing a request to authorize or cancel a representative – electronic |
Our goal is to process your complete electronic request to authorize or cancel a representative in 5 business days or less of receipt by the CRA provided the request is complete |
90% | N/A12 | 99.4% | 97.4% |
| Service | Standard | Target | 2012-13 | 2013-14 | 2014-15 |
|---|---|---|---|---|---|
| Service standards for taxpayer requests for statistical tax data |
Our goal is to respond to taxpayer requests for statistical data within an average of 30 calendar days |
100% | 14 days | 11 days |
11 days |
Retirement of service standards in 2015-16
The CRA remains committed to developing relevant service standards designed to respond to clients and to changes in the operating environment. As part of the ongoing review process, the Agency will retire two service standards related to deferred profit sharing plans – amendments and terminations, and amendments to registered pension plans.
As part of a recent business transformation, the CRA is testing a new process where all registered plans are subject to a comprehensive, risk-based review on a cyclical basis. This will make sure they comply with the Income Tax Act. This change in process means the two service standards are no longer relevant. The CRA consulted with stakeholders, who gave positive feedback on the new process.
| Service | Standard | Target |
|---|---|---|
| Deferred profit sharing plans – Amendments and terminations | The goal is to review requests to amend and to terminate plans within 270 calendar days | 80% |
| Amendments to registered pension plans | The goal is to review pension plan amendments for compliance with the Income Tax Act within nine months | 80% |
Converting service standards in 2015-2016
As of April 1, 2015, the CRA will convert two external service standards related to the Problem Resolution Program to internal performance standards. The Problem Resolution Program specializes in resolving sensitive cases requiring immediate attention. It is designed to address tax- or benefit-related issues where normal administrative and operational channels were unable to do so. As taxpayers and benefit recipients do not have direct access to the Program, it is not relevant to include the Program with our external service standards. Canadians with routine questions or concerns can continue to contact the CRA using the regular service channels: phone, mail, and Internet.
| Service | Standard | Target |
|---|---|---|
| Problem Resolution Program – acknowledge receipt | The goal is to acknowledge receipt of a problem within two business days | 95% |
| Problem Resolution Program – resolution | The goal is to resolve the problem within 15 business days. If we cannot (for example, if a case is complex), we will make contact within 15 business days to indicate an anticipated date of resolution | 95% |
Simplification of service standards
Over the coming year, the CRA will be rewording several service standards to make them clearer and easier for taxpayers and benefit recipients to understand. These changes will not affect how the service standards are calculated or measured.
Table Notes
1. In 2013-2014, some resources were diverted from providing rulings to train new technical staff and develop new initiatives (e.g., folios).
2. An increase in the volume of calls and the need to train additional resources led to lower results.
3. The service standard was introduced in 2013-2014, therefore no prior-year results are available.
4. Volume of written enquiries increased, and training requirements diverted resources from answering enquiries.
5. The results improved (from 71% at the start of December to 74% at the end of March) when resources were reallocated and inventory management strategies were implemented.
6. Turnaround times have improved over each of the past three years, moving us closer to this target. To further reduce turnaround times, we are closely monitoring file inventory and have boosted our technical capacity by hiring additional highly qualified rulings officers to replace some departing personnel.
7. The service standard was introduced in 2014-2015, therefore no prior-year results are available.
8. We have begun to focus on a new cyclical, risk-based review process where requests for amendments are done as part of a comprehensive plan review instead of being done on a first-in, submission-driven basis. As a result, we have retired this service standard as of April 1, 2015. However, to provide the best client service, we also focused on reviewing plans with the oldest amendments.
9. In our efforts to reduce an existing backlog, due to the need to train additional resources, we responded to the oldest enquiries which were already outside of our service standard, causing a drop in overall results.
10. The service standard was revised in 2013-2014, therefore no prior-year results are available.
11. The service standard was introduced in 2013-2014, therefore no prior-year results are available.
12. The service standard was introduced in 2013-2014, therefore no prior-year results are available.
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- Date modified:
- 2016-01-25