Summary of the Corporate Business Plan 2015-2016 to 2017-2018
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Summary of the Corporate Business Plan 2015-2016 to 2017-2018
Other items of interest
Organizational structure
Description of the organizational chart
The Organizational structure of the Canada Revenue Agency as of October 2014 :
At the top of the organization chart are the following names
- The Honourable Kerry-Lynne D. Findlay Minister of National Revenue
- Richard (Rick) Thorpe Chair, Board of Management
- Andrew Treusch Commissioner of the Canada Revenue Agency
The left column has the following names
- Anne-Marie Lévesque Assistant Commissioner Appeals
- Frank Vermaeten Assistant Commissioner Assessment, Benefit and Service
- Richard Montroy Assistant Commissioner Compliance Programs
- Rick Stewart Assistant Commissioner Legislative Policy and Regulatory Affairs
- Michael Snaauw Assistant Commissioner Collectins and Verifications
The middle column has the following names
- Peter Estey Assistant Commissioner Atlantic
- Vince Pranjivan Assistant Commissioner Ontario
- Maureen Phelan Assistant Commissioner Pacific
- Cheryl Bartell Assistant Commissioner Prairie
- Gabriel Caponi Assistant Commissioner Quebec
The column on the far right has the following names
- Brian Philbin Assistant Commissioner and Chief Audit Executive Audit, Evaluation, and Risk
- Roch Huppé Assistant Commissioner and Chief Financial Officer Finance and Administration
- Diane Lorenzato Assistant Commissioner Human Resources
- John Messina Assistant Commissioner and Chief Information Officer Information Technology
- Micheline Van-Erum Assistant Deputy Attorney General Legal Services
- Susan Gardner-Barclay Assistant Commissioner and Chief Privacy Officer Public Affairs
- Catherine Bennett Assistant Commissioner Strategy and Integration
Performance measurements
Taxpayer and business assistance
| Program | Expected results | Indicators | Targets |
|---|---|---|---|
| Taxpayer and business assistance | Taxpayers and businesses have access to the information and services they need to voluntarily comply with tax laws | Percentage of service standard targets are met for individual and business enquiries | 100% |
| Organizations and businesses administering or producing registered plans, charities, and excise-dutiable-products comply with applicable legislation | Percentage of charity, registered plan, and commodity audits completed compared to planned | 100% | |
| Sub-programs | |||
| Taxpayer services—enquiries and information products | Individual taxpayers have access to timely and accurate responses to their tax enquiries | Percentage of individual callers who succeed in reaching the CRA telephone service (peak seasonFootnote 1) | 85% |
| Percentage of individual callers who succeed in reaching the CRA telephone service (non-peak seasonFootnote 2) | 80% | ||
| Percentage of accurately updated internal reference materials for taxpayer services agents (individual) | 100% | ||
| Businesses have access to timely and accurate responses to their tax enquiries | Percentage of business callers who succeed in reaching the CRA telephone service | 85% | |
| Percentage of accurately updated internal reference materials for taxpayer services agents (business) | 100% | ||
| Policy, rulings, and interpretations | Taxpayers and businesses receive timely rulings and interpretations under the Income Tax Act, the Excise Tax Act, and other federal legislation | Advance income tax rulings issued within 90 business days | 85% |
| Technical interpretations issued within 90 business days | 85% | ||
| GST/HST rulings and interpretations – respond to written requests within 45 business days of receipt by CRA (this excludes highly technical and precedent- or policy-setting rulings and interpretations) | 80% | ||
| Non-compliance with the Excise Act and the Excise Act, 2001 with respect to dutiable products is detected and addressed | Percentage of excise regulatory reviews and excise compliance activities completed compared to planned | 100% | |
| Registered plans | Registered plan administrators and their agents receive timely service in response to applications | Percentage of registered plan applications reviewed within the established time frames (180 days) |
85% |
| Non-compliance by registered plan administrators and their agents with legislation and regulations pertaining to registered plans is detected and addressed | Percentage of registered plan audits completed compared to planned | 100% | |
| Charities | Registered charities and applicants for charitable status receive timely service | Percentage of charities calls in agent queue responded to within two minutes | 80% |
| Percentage of charitable registration applications that are reviewed and responded to within established time frames (two months for simple applications and six months for regular applications) | 80% | ||
| Charities' non-compliance with legislation and regulations is detected and addressed | Percentage of charities that file their annual information return on time | 80% | |
| Percentage of charities that are known to be participating in gifting tax shelters that are audited | 100% |
Assessment of returns and payment processing
| Program | Expected results | Indicators | Targets |
|---|---|---|---|
| Assessment of returns and payment processing | Individuals, businesses, and registrants get timely and accurate tax assessment notices and tax payment processing | Percentage of service standards targets met relating to timeliness of processing for individual, business, and GST/HST returns | 100% |
| Sub-programs | |||
| Individual returns and payment processing | Individual taxfilers receive timely and accurate assessment notices | Percentage of service standards targets met relating to T1 individual and T3 trust returns activities | 100% |
| Percentage of individual (T1) returns processed accurately | 98% | ||
| Percentage of individual (T1) returns received on time processed by mid-June | 98% | ||
| Individuals file electronically | Individual (T1) electronic filing rates (tax-filing season) | 82% | |
| Validation activities detect and address non-compliance by individuals with the reporting requirements of the acts | Ratio of average dollar value assessed for targeted versus random reviews | Minimum ratio of 2:1 | |
| Percentage of planned validation reviews of individual returns (T1) completed | 100% | ||
| Business returns and payment processing | Business taxfilers receive timely and accurate assessment notices and payment processing | Percentage of service standards targets met relating to business taxfilers (T2, GST/HST, excise and other levies) activities | 100% |
| Percentage of T2 returns processed accurately | 98% | ||
| Corporations file electronically | Corporation (T2) electronic filing rates (fiscal year) | 85% | |
| Payments to the Receiver General that are processed on time | Percentage of payments to the Receiver General deposited within 24 hours of receipt | 96% |
Compliance
| Program | Expected results | Indicators | Targets |
|---|---|---|---|
| Compliance | Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment | Change rate (percentage of risk-assessed audit activities that result in detection of non-compliance by individuals and corporations) | 75% |
| Sub-programs | |||
| Small and medium enterprises | Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment on the individuals, small and medium businesses, and non-residents | Change rate for SME audits – income tax (percentage of risk-assessed audit activities that result in detecting non–compliance) | 75% |
| International and large business | Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment on the individuals, small and medium businesses, and non-residents | Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment of the largest and most complex tax filers Change rate for international and large business audits (percentage of risk-assessed audit activities that result in detection of non-compliance) | 75% |
| Criminal investigations program | Suspected cases of evasion or fraud are detected and addressed through referrals to Public Prosecution Service of Canada (PPSC) | Percentage of files accepted by PPSC that result in a conviction | 80% |
| Scientific research and experimental development | Eligible claimants receive timely scientific research and experimental development tax incentives | Percentage of service standard targets that are met relating to SR&ED | 100% |
| Reporting non-compliance is detected and corrected by better targeting compliance actions through effective risk assessment of SR&ED claims | Change rate for SR&ED audits (percentage of risk-assessed audit activities that result in detecting non-compliance) | 75% | |
| Voluntary disclosures program | Timely and effective processing of voluntary disclosure submissions | Percentage of files completed compared to intake | 80% |
Collections and returns compliance
| Program | Expected results | Indicators | Targets |
|---|---|---|---|
| Collections and returns compliance | Tax debt and government programs debt is resolved on a timely basis and is within targeted levels | Percentage of tax debt resolved compared to planned | 100% |
| Percentage of government programs debt resolved compared to planned | 100% | ||
| Ensure compliance with registering, filing, and remitting requirements | Percentage of cases resolved, returns obtained, and accounts registered compared to forecast | 100% | |
| Sub-programs | |||
| Collections — tax and government programs | The tax debt portfolio is managed for the federal, provincial, and territorial governments | Percentage of tax services office tax collections inventory five or more years old | 18% |
| Percentage of unpaid assessments eight or more years old by tax year, for personal, corporate, and GST/HST accounts | 5% | ||
| Percentage of unpaid assessments five or more years old by tax year, for payroll tax accounts | 10% | ||
| Debts are collected and resolved for the federal, provincial, and territorial governments on a timely basis and within targeted levels | Percentage of the dollar value of debt resolved compared to intake | 90% | |
| Percentage of collections inventory under one year compared to annual gross revenues | 4% | ||
| Trust accounts — compliance | Ensure compliance with filing, remitting, and GST/HST registration requirements | Percentage of GST/HST, payroll deductions, and non-resident withholding dollars assessed compared to forecast | 100% |
| Percentage of GST/HST, payroll deductions, and non-resident withholding cases resolved and accounts registered compared to forecast | 100% | ||
| Percentage of GST/HST, payroll deductions, and non-resident withholding supporting activities completed compared to forecast | 100% | ||
| Non-filer — compliance | Ensure compliance of individuals, corporations, and trusts with reporting and filing requirements | Percentage of non-filer dollars assessed for individuals, trusts, and corporations compared to forecast | 100% |
| Percentage of non-filer returns assessed for individuals, trusts, and corporations compared to forecast | 100% | ||
| Percentage of supporting non-filer compliance activities for individuals, trusts, and corporations compared to forecast | 100% |
Appeals
| Program | Expected results | Indicators | Targets |
|---|---|---|---|
| Appeals | Taxpayers receive a timely review of contested decisions made under legislation administered by the CRA and of service complaints | Percentage of targeted levels of timeliness and consistency for income tax and commodity tax objections, CPP/EI appeals to the minister, and service complaints that are met | 98% |
| Taxpayers receive an objective review of contested decisions made under legislation administered by the CRA | Percentage of targeted levels of transparency and objectivity for income tax and commodity tax objections, CPP/EI appeals to the minister that are met | 98% | |
| Sub-programs | |||
| Income and commodity tax objections, determinations, and appeals to the courts | Taxpayers receive an objective and timely review of contested decisions made under the Income Tax Act, the Excise Act, and the Excise Tax Act | Percentage of decisions on objections filed under the Income Tax Act, the Excise Act, and the Excise Tax Act completed within established timeframes | 85% |
| Percentage of decisions on objections filed under the Income Tax Act, the Excise Act and the Excise Tax Act determined to meet or exceed consistency standards | 90% | ||
| Percentage of decisions on objections filed under the Income Tax Act, the Excise Act, and the Excise Tax Act determined to be objective that meets or exceeds target | 95% | ||
| Canada Pension Plan/Employment Insurance appeals to the minister and appeals to the courts | Taxpayers receive a timely review of contested decisions made under the Canada Pension Plan or the Employment Insurance Act | Percentage of reviews of appeals to the minister filed under the Canada Pension Plan or the Employment Insurance Act completed within established time frames | 85% |
| Taxpayers receive an accurate review of contested decisions made under the Canada Pension Plan or the Employment Insurance Act | Percentage of decisions regarding CPP/EI appeals to the minister determined to meet or exceed accuracy standards | 90% | |
| Taxpayers receive an objective review of contested decisions made under the Canada Pension Plan or the Employment Insurance Act | Percentage of decisions of CPP/EI appeals to the minister determined to be objective | 95% | |
| Service complaints | Taxpayers are issued timely acknowledgements to their service complaints | Percentage of service complaints acknowledged within two business days | 80% |
| Taxpayers receive timely resolutions to their service complaints | Percentage of service complaints resolved within 30 business days | 80% | |
| Taxpayer relief | Taxpayers receive a consistent response to requests for interest or penalty relief or both | Percentage of decisions on taxpayer relief requests determined to meet or exceed consistency standards | 85% |
Benefit programs
| Program | Expected results | Indicators | Targets |
|---|---|---|---|
| Benefit programs | Benefit recipients are provided timely and accurate eligibility determinations and payments, and have access to timely and accurate information | Percentage of service standards targets are met related to benefit administration and enquiries | 100% |
| Payment accuracy after application processing and account maintenance transaction | 98% | ||
| Sub-programs | |||
| Benefit enquiries | Benefit recipients have access to timely and accurate responses to their telephone enquiries | Percentage of Canada child tax benefit credit callers who succeed in reaching the CRA telephone service | 80% |
| Percentage of GST/HST credit callers who succeed in reaching the CRA telephone service | 80% | ||
| Percentage of accurately updated internal reference materials for benefit services agents | 100% | ||
| Benefit programs administration | Benefit and credit eligibility determination and payment processing are timely and accurate | Percentage of service standards targets which are met related to benefit and credit application/maintenance | 100% |
| Percentage of Canada child tax benefit accounts targeted under validation programs which were adjusted (validation and control) | 50% | ||
| Percentage of respondents satisfied with benefit application processing time | 75% | ||
| Benefit and credit payments are received through direct deposit | Percentage of benefit and credit payments issued by direct deposit | 74% |
Service standards
External service standards set out the level of service that citizens can expect under normal circumstances. They help reinforce the Agency's commitment to transparency, management accountability, and citizen-focused service.
Managing our service standards
The CRA will continue to examine opportunities for introducing new service standards to keep pace with changes, client preferences or expectations, technology and business processes, and evolving service offerings. The Agency recognizes the importance of client input and is taking steps to consider the perspectives of taxpayers and benefit recipients in the development and updating of service standards.
Retirement of service standards
The CRA remains committed to developing service standards that are relevant to clients and that respond 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 that subjects all registered plans to a comprehensive, risk-based review on a cyclical basis. This will ensure compliance with the Income Tax Act. This change in process means that the two service standards are no longer relevant. The CRA consulted with stakeholders, who gave positive feedback on the new process.
| Service | Standard to be retired | 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
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 to be converted | 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 that time to indicate an anticipated date of resolution | 95% |
Organizational contact information
Head office
Connaught building
555 MacKenzie Avenue, 7th floor
Ottawa ON K1A 0L5
Telephone: 613-957-3688
Fax: 613-952-1547
Website: www.cra-arc.gc.ca
Footnotes
- Footnote 1
-
Peak season begins on Monday of the third full week in February and ends on Friday of the week including the April 30th tax filing deadline.
- Footnote 2
-
Non-peak season begins on the Monday after the April 30th tax filing deadline and ends on Friday of the second full week in February.
- Date modified:
- 2015-04-01