Our Change Objectives Objective 1

• Transforming our customs services
• Transforming our tax services
• Transforming benefits programs
• Transforming appeals

Transforming appeals

To earn and maintain the public's confidence in our customs and tax services, we must respect the right of redress. The objective of the appeals function is to provide clients with a fair and timely redress and dispute resolution process.

"We will enhance fairness efforts by improving client awareness and understanding of the appeal processes available to them."

We recognize that Canadians are more likely to voluntarily fulfill their obligations if they believe they are being treated fairly. To reaffirm our commitment to fairness, we have undertaken a series of consultations with citizens and staff in recent years. We have listened to the advice received from clients and employees, and have acted on that advice with the launch in 1999 of our Seven-Point Plan for Fairness. The plan describes the concrete actions we will take to achieve greater fairness in our dealings with Canadians.

Under fairness legislation, we exercise discretion in applying penalties and interest when our clients face unusual hardship or special circumstances.

We will capitalize on the success of the Seven-Point Plan by building on the enterprise-wide foundation for fairness now in place. We will enhance our efforts in this area by focusing on improving client understanding and awareness of appeal processes available to them, and facilitating a more consistent application of our fairness provisions across the CCRA.

Business transformation in appeals will be achieved by:

• pursuing alternatives to litigation, such as mediation and other dispute-resolution methods;
• strengthening risk management through improved identification and tracking of high-risk cases and enhanced monitoring; and
• improving program delivery through periodic client consultation and development of new service options.

As part of these initiatives, we will deliver the following in the first year of our three-year plan.

Key appeals deliverables for 2001-2002

Service Standards, to be implemented nationally, providing for an initial contact within 30 days of receipt of objection or dispute.

Mediation, to explore the use of an alternative to the existing objections process for selected types of income tax files.

Date modified:

2002-01-04