Summary of the Corporate Business Plan 2016-2017 to 2018-2019
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Summary of the Corporate Business Plan 2016-2017 to 2018-2019
Other items of interest
Organizational structure
The Organizational contact information of the Canada Revenue Agency as of April 2016 :
At the top of the organization chart are the following names:
- The Honourable Diane Lebouthillier Minister of National Revenue
- Sherra Profit, Taxpayer's Ombudsman
- Richard (Rick) Thorpe Chair, Board of Management
- Andrew Treusch Commissioner of the Canada Revenue Agency
- John Ossowski, Deputy Commissioner
The left column has the following names:
- To be announced Assistant Commissioner Appeals
- Frank Vermaeten Assistant Commissioner Assessment, Benefit and Service
- Michael Snaauw Assistant Commissioner Collections and Verification
- Ted Gallivan Assistant Commissioner Compliance, International, and Large Business
- Anne-Marie Lévesque Assistant Commissioner Compliance and Small and Medium Enterprises
- Geoff Trueman Assistant Commissioner Legislative Policy and Regulatory Affairs
The middle column has the following names:
- Ainslea Cardinal 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
- Annette Butikofer 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
- Yves Giroux Assistant Commissioner Strategy and Integration
Performance measurements
| Performance Indicator | Target |
|---|---|
| Percentage of returns filed on time, by the specified due dates, without direct intervention on the part of the CRA | 90% |
| Percentage of known businesses registered for GST/HST | 90% |
| Percentage of reported taxes (including instalments) and source deductions that are paid on time | 90% |
| Performance Indicator | Target |
|---|---|
| Percentage of Canada Child Tax Benefit payments issued to benefit recipients on time (by the 20th of each month) | 99% |
| Percentage of Canada Child Tax Benefit recipients who provide complete and accurate information and receive the proper entitlement | 95% |
| Percentage of potentially entitled benefit recipients that receive the Canada Child Tax Benefit (reported after each Census) | 95% |
Taxpayer and Business Assistance
| Expected result | Performance Indicator | Target |
|---|---|---|
| Taxpayers and businesses have access to the information and services they require to voluntarily comply with tax laws | Percentage of service standard targets that are met or mostly met for individual and business enquiries | 100% |
| Organizations and businesses administering and/or producing registered plans, charities, and excise dutiable-products are compliant with applicable legislation | Percentage of charity, registered plans and commodity audits completed compared to planned | 100% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| 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 season) | 85% |
| 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 (non-peak season) | 80% |
| Individual taxpayers have access to timely and accurate responses to their tax enquiries | 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% |
| Businesses have access to timely and accurate responses to their tax enquiries | Percentage of accurately updated internal reference materials for taxpayer services agents (business) | 100% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Taxpayers and businesses receive timely rulings and interpretations under the Income Tax Act, Excise Tax Act, and various other federal legislation | Advance income tax rulings issued within 90 business days | 85% |
| Taxpayers and businesses receive timely rulings and interpretations under the Income Tax Act, Excise Tax Act, and various other federal legislation | Income tax – Technical interpretations issued within 90 business days | 85% |
| Taxpayers and businesses receive timely rulings and interpretations under the Income Tax Act, Excise Tax Act, and various other federal legislation | Written requests for GST/HST rulings and interpretations – response provided within 45 business days of when CRA receives written request and all relevant facts and supporting documentation (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% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Registered plan administrators and their agents receive timely service in response to applications | Percentage of registered plan applications reviewed within the established timeframes (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% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Registered charities and applicants for charitable status receive timely service | Percentage of charities calls in agent queue responded to within two minutes | 80% |
| Registered charities and applicants for charitable status receive timely service | Percentage of charitable registration applications that are reviewed and responded to within established timeframes (2 months for simple and 6 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% |
Assessment of Returns and Payment Processing
| Expected result | Performance Indicator | Target |
|---|---|---|
| Individuals, businesses and registrants are provided timely and accurate tax assessment notices and tax payment processing | Percentage of service standards targets that are met or mostly met relating to timeliness of processing for individual, business and GST/HST returns | 100% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Individual taxfilers receive timely and accurate assessment notices | Percentage of service standards targets that are met or mostly met relating to T1 individual and T3 trust returns activities | 100% |
| Individual taxfilers receive timely and accurate assessment notices | Percentage of individual (T1) returns processed accurately | 98% |
| Individual taxfilers receive timely and accurate assessment notices | Percentage of individual (T1) returns received on time processed by mid-June | 98% |
| Individuals file electronically | Individual (T1) electronic filing rates (tax filing season) | 84% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Business taxfilers receive timely and accurate assessment notices | Percentage of service standards targets that are met or mostly met relating to business taxfilers (T2, GST/HST, excise and other levies) activities | 100% |
| Business taxfilers receive timely and accurate assessment notices | Percentage of T2 returns processed accurately | 98% |
| Corporations file electronically | Corporation (T2) electronic filing rates (fiscal year) | 85% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Remittance of payments to the Receiver General are processed on time | Percentage of payments to the Receiver General are deposited within 24 hours of receipt | 96% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Timely and accurate processing of voluntary disclosure submissions | Percentage of verified voluntary disclosures cases that comply with program review standards | 90% |
| Timely and accurate processing of voluntary disclosure submissions | Percentage of second level administrative review files completed within 60 days of receipt | 100% |
Reporting Compliance
| Expected result | Performance Indicator | Target |
|---|---|---|
| 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% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| 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 ILB Audits (percentage of risk-assessed audit activities that result in detection of non-compliance) | 75% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Suspected cases of tax evasion or fraud are detected and addressed through referrals to Public Prosecution Service of Canada (PPSC) | Percentage of files accepted by Public Prosecution Service of Canada (PPSC) that result in a conviction | 80% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment of individuals, small and medium businesses and non-residents | Change rate for SME audits (percentage of risk-assessed audit activities that result in detecting non-compliance) | 75% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment of GST/HST registrants | Change rate for GST/HST audits (percentage of risk-assessed audit activities that result in detecting non-compliance) | 75% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Eligible claimants receive timely Scientific Research and Experimental Development (SR&ED) tax incentives | Percentage of service standards targets that are met or mostly met relating to SR&ED | 100% |
| Reporting non-compliance is detected and corrected by targeting compliance actions through effective risk assessment of SR&ED claimants | Change rate for SR&ED audits (percentage of risk-assessed audit activities that result in detecting non-compliance) | 75% |
Collections, Compliance, and Verification
| Expected result | Performance Indicator | Target |
|---|---|---|
| Ensure compliance with payment obligations | Percentage of tax debt resolved compared to planned | 100% |
| Ensure compliance with payment obligations | 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% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Non-compliant taxpayer behaviour is detected and corrected through effective risk assessment | Filing compliance ratio – Value of returns resolved vs outstanding returns | > 1:1 |
| Non-compliant taxpayer behaviour is detected and corrected through effective risk assessment | Registration compliance – Percentage of identified GST/HST accounts registered following CRA intervention | 100% |
| Non-compliant taxpayer behaviour is detected and corrected through effective risk assessment | Reporting compliance ratio – Value of T1 returns assessed in targeted vs random reviews | >= 2:1 |
| Expected result | Performance Indicator | Target |
|---|---|---|
| The tax debt is collected and resolved on a timely basis | Percentage of tax collections inventory (tax services office) aged > 5 years old | 17% |
| The tax debt is collected and resolved on a timely basis | Percentage of unpaid assessments > 8 years old (by tax year) for personal, corporate and GST/HST accounts | 5% |
| The tax debt is collected and resolved on a timely basis | Percentage of unpaid assessments > 5 years old (by tax year) for payroll tax accounts | 10% |
| Debts are collected and resolved for the federal, provincial and territorial governments and within targeted levels | Percentage of the dollar value of debt resolved compared to intake | 90% |
| Debts are collected and resolved for the federal, provincial and territorial governments and within targeted levels | Percentage of collections inventory under one year compared to annual gross revenues | 4% |
Appeals
| Expected result | Performance Indicator | Target |
|---|---|---|
| Taxpayers receive a timely review of contested decisions made under legislation administered by the CRA, service complaints, and requests for interest and/or penalty relief | Percentage of service standard targets that are met or mostly met relating to timeliness for acknowledging Income Tax and commodity tax objections, CPP/EI appeals to the Minister, service complaints and requests to the taxpayer relief program for interest and/or penalty relief | 80% |
| Taxpayers receive an objective review of contested decisions made under the legislation administered by the CRA and a consistent review of requests for interest and/or penalty relief | Percentage of decisions on disputes filed under the legislation administered by the CRA and requests for interest and/or penalty relief which meet or exceed quality assurance standards | 90% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Taxpayers receive a timely review of contested decisions made under the Income Tax Act | Percentage of decisions on low complexity objections filed under the Income Tax Act that are issued within 180 days | 80% |
| Taxpayers receive an objective review of contested decisions made under the Income Tax Act | Percentage of decisions on objections filed under the Income Tax Act determined to meet or exceed quality assurance standards | 90% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Taxpayers receive a timely review of contested decisions made under the Excise Tax Acts | Percentage of decisions on low complexity objections filed under the Excise Tax Acts that are issued within 180 days | 80% |
| Taxpayers receive an objective review of contested decisions made under the Excise Tax Acts | Percentage of decisions on objections filed under the Excise Tax Acts determined to meet or exceed quality assurance standards | 90% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Taxpayers receive a timely review of contested decisions made under the Canada Pension Plan or Employment Insurance Act | Percentage of benefits pending and benefits non-pending reviews of appeals to the Minister filed under the Canada Pension Plan or Employment Insurance Act completed within established timeframes | 85% |
| Taxpayers receive an objective review of contested decisions made under the Canada Pension Plan or Employment Insurance Act | Percentage of decisions regarding CPP/EI appeals to the Minister determined to meet or exceed quality assurance standards | 90% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Taxpayers receive timely resolutions to their service complaints | Percentage of taxpayers service complaints resolved within 30 business days | 80% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Taxpayers receive a consistent review of requests for interest and/or penalty relief | Percentage of decisions on taxpayer relief requests determined to meet or exceed quality assurance standards | 90% |
Benefit programs
| Expected result | Performance Indicator | Target |
|---|---|---|
| Benefit recipients are provided timely and accurate eligibility determinations and payments, and have access to timely and accurate information | Percentage of service standards targets that are met or mostly met relating to benefits administration and enquiries | 100% |
| Benefit recipients are provided timely and accurate eligibility determinations and payments, and have access to timely and accurate information | Percentage of enquiries (correspondence, written enquiries, or telephone referrals from call centres) received from benefit recipients that are responded to accurately | 98% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Benefit recipients have access to timely and accurate responses to their telephone enquiries | Percentage of Canada child tax benefit callers who succeed in reaching the CRA telephone service | 80% |
| Benefit recipients have access to timely and accurate responses to their telephone enquiries | Percentage of GST/HST credit callers who succeed in reaching the CRA telephone service | 80% |
| Benefit recipients have access to timely and accurate responses to their telephone enquiries | Percentage of accurately updated internal reference materials for benefit services agents | 100% |
| Expected result | Performance Indicator | Target |
|---|---|---|
| Benefit and credit eligibility determination and payment processing are timely and accurate | Payment accuracy rate – Percentage of accurate payments issued after processing an application or account maintenance transaction | 98% |
| Benefit and credit eligibility determination and payment processing are timely and accurate | Percentage of respondents satisfied with benefit application processing time | 75% |
| Benefit and credit eligibility determination and payment processing are timely and accurate | Benefits validation and compliance rate – Percentage of Canada child and family benefit and credit accounts targeted under validation programs that were adjusted | 50% |
| Benefit and credit payments are received through direct deposit | Percentage of benefit and credit payments that are issued by direct deposit |
78% |
Service standards
Service standards
The Canada Revenue Agency's public service standards state the level of service taxpayers and benefit recipients can expect under normal circumstances. The standards reinforce the Agency's commitment to transparency, management accountability, and client-focused service.
Managing service standards
The CRA will continue to examine opportunities to update and streamline service standards to keep pace with changes, client preferences, technology and business processes, and evolving services. The CRA recognizes the importance of public input, and considers the perspectives of taxpayers and benefit recipients in developing and updating service standards.
New service standards
Due to changes in the operating environment and taxpayer expectations, in 2016 the CRA will introduce three new service standards.
The first new service standard is to process electronic goods and services tax/harmonized sales tax (GST/HST) returns within 30 calendar days, 95% of the time. Since most taxpayers now choose to file electronically, having a standard for processing electronic returns will help the CRA appropriately respond and adapt to the shift to digital services.
The second new service standard is to process paper GST/HST returns within 60 calendar days, 95% of the time. Having a separate standard for paper filing is consistent with the differences in processing time for paper and electronic returns, and will be an incentive for taxpayers to choose the easier and faster electronic filing method.
The third new service standard will be to acknowledge a taxpayer relief request to cancel or waive penalties and interest within 30 calendar days of receipt, 85% of the time. Through The Taxpayer Relief Program, the CRA helps taxpayers who cannot meet their tax obligations because of circumstances beyond their control. This standard will help to assure taxpayers their request has been received and is being reviewed.
| Service | Service standard to be introduced | Target |
|---|---|---|
| Processing electronic GST/HST returns | Our goal is to process an electronic GST/HST return within 30 calendar days of receipt. | 95% |
| Processing paper GST/HST returns | Our goal is to process a paper GST/HST return within 60 calendar days of receipt. | 95% |
| Service | Service standard to be introduced | Target |
|---|---|---|
| Taxpayer relief requests – 30 day acknowledgment | Our goal is to acknowledge receipt of a taxpayer relief request to cancel or waive penalties and interest within 30 calendar days of receipt. | 85% |
Revising service standards
The CRA will revise two service standards to make them simpler and easier to understand. The two standards relate to the processing of benefit applications and marital status change forms: One standard measures accuracy and the other standard measures timeliness.
The wording of the two standards will be changed to remove reference to the marital status change forms. These forms are a small part of the overall workload and do not encompass other ways in which benefit recipients can notify the CRA of a change in marital status, such as by telephone or through My Account. The Agency will continue to monitor and report internally on the processing of these forms.
| Revised service | Revised standard | Target |
|---|---|---|
| Processing benefit applications – accuracy | Our goal is to accurately process the appropriate payment and notice, or send a letter requesting additional information. | 98% |
| Processing benefit applications – timeliness | Our goal is to send a payment, notice, or explanation within 80 calendar days. | 98% |
Retiring service standards
As part of the ongoing review process, the CRA will retire the following service standards:
- the standard for processing GST/HST returns-because two new standards will replace it;
- the standard for benefits validation and compliance-because it is a validation activity based on enquiries initiated by the CRA and not a recipient-driven activity. Despite the retirement of this standard, the CRA will continue to conduct benefits validation reviews and measure performance internally to make sure benefit recipients are given timely notices.
- the standard for taxpayer requests for statistical tax data-because the CRA will no longer provide this service. Taxpayers will be advised they can still request this service from Statistics Canada. Taxpayers and benefit recipients with routine questions or concerns can continue to contact the CRA using regular service channels.
| Service | Standard to be retired | Target |
|---|---|---|
| Processing GST/HST Returns | Our goal is to process GST/HST returns within 30 calendar days of receipt. | 95% |
| Service | Standard to be retired | Target |
|---|---|---|
| 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% |
| Service | Standard to be retired | Target |
|---|---|---|
| Taxpayer requests for statistical tax data | Respond to taxpayer requests for statistical data within an average of 30 calendar days. | 100% |
Overall review of service standards
To increase clarity and understanding, the CRA has reviewed all of its service standards. As a result, many of them have had minor wording or grammatical changes such as the use of singular nouns, plain language, and citizen-focused wording. This does not affect how the standards are measured or the targets.
The full suite of CRA service standards for 2016-2017 is listed below.
| Service | Standard | Target |
|---|---|---|
| Business enquiries – telephone service level | Our goal is to respond to a call in the agent queue within two minutes. | 80% |
| GST/HST rulings and interpretations - telephone enquiries | Our goal is to respond to a call in the agent queue within two minutes. | 80% |
| GST/HST rulings and interpretations – written enquiries | Our goal is to respond to a written request for a GST/HST ruling or interpretation within 45 business days of receipt in the CRA. This excludes highly technical and precedent and/or policy-setting rulings and interpretations. | 80% |
| Charities – responding to telephone enquiries | Our goal is to respond to a call in the agent queue within two minutes. | 80% |
| Charities – responding to simple applications | Our goal is to respond to a complete simple1 application for charitable registration within two months. | 80% |
| Charities – responding to regular applications | Our goal is to respond to a complete regular2 application for charitable registration within six months. | 80% |
| Charities – written enquiries – routine | Our goal is to review and respond to a routine3 written enquiry within 30 calendar days. | 80% |
| Charities – written enquiries – complex | Our goal is to review and respond to a complex4 written enquiry within 75 calendar days. | 80% |
| Advance income tax rulings | Our goal is to issue an advance income tax ruling within 90 business days of receipt of all essential information from the client. | 85% |
| e-Services Helpdesk – telephone service level | Our goal is to respond to a call in the agent queue within two minutes. | 80% |
| General enquiries – telephone service level | Our goal is to respond to a call in the agent queue within two minutes. | 80% |
| Technical interpretations | Our goal is to issue a technical interpretation within 90 business days of receipt of all essential information from the client. | 85% |
| Actuarial valuation reports | Our goal is to provide a decision on the recommended employer contributions to a registered pension plan, within 270 calendar days of receipt of the actuarial valuation report. | 80% |
| Applications to register pension plans | Our goal is to provide a decision within 180 calendar days of receipt of an application to register a pension plan. | 80% |
| Deferred income plans – response to written enquiries | Our goal is to respond to a written enquiry within 60 calendar days. | 80% |
| Deferred profit sharing plans – reviewing applications | Our goal is to provide a decision within 180 calendar days of receipt of an application to register a deferred profit-sharing plan. | 80% |
| Education savings plans (applications to register, amend, or terminate) | Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for an education savings plan. | 85% |
| Retirement income funds (applications to register, amend, or terminate) | Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for a retirement income fund. | 80% |
| Retirement savings plans (applications to register, amend, or terminate) | Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for a retirement savings plan. | 80% |
| Service | Standard | Target |
|---|---|---|
| Processing excise tax, excise duty, softwood lumber returns, and air travellers' security charge returns | Our goal is to process an excise tax, an excise duty, a softwood lumber, or an air travellers' security charge return within 60 calendar days of receipt. | 95% |
| Processing electronic GST/HST returns | Our goal is to process an electronic GST/HST return within 30 calendar days of receipt. | 95% |
| Processing paper GST/HST returns | Our goal is to process a paper GST/HST return within 60 calendar days of receipt. | 95% |
| Processing T2 corporation income tax returns - electronic | Our goal is to process an electronic T2 return (corporation income tax) within 45 calendar days of receipt. | 90% |
| Processing T2 corporation income tax returns - paper | Our goal is to process a paper T2 return (corporation income tax) within 90 calendar days of receipt. | 90% |
| Processing T1 individual income tax returns (EFILE and NETFILE) | Our goal is to process an electronic T1 return (EFILE and NETFILE) within an average of two weeks of receipt. | 100% |
| 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, in an average of four to six weeks of receipt. | 100% |
| Processing T3 trust returns | Our goal is to process a T3 trust return within four months of receipt. | 95% |
| Responding to taxpayer-requested adjustments (T1) | Our goal is to mail a notice of reassessment within an average of eight weeks of receipt of all requisite information from the taxpayer. | 100% |
| Responding to taxpayer-requested adjustments (T1) received by Internet | Our goal is to mail a notice of reassessment within an average of two weeks of receipt of all requisite information from the taxpayer. | 100% |
| Service | Standard | Target |
|---|---|---|
| Claims – SR&ED tax incentives – claimant-requested adjustments to non-refundable claims | Our goal is to process claims for tax incentives from businesses that conduct 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% |
| Claims – SR&ED tax incentives – claimant-requested adjustments to refundable claims | Our goal is to process claims for tax incentives from businesses that conduct 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% |
| Claims – SR&ED tax incentives – non-refundable claims | Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims. | 90% |
| Claims – SR&ED tax incentives – refundable claims | Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 120 calendar days from receipt of a complete claim for refundable claims. | 90% |
| Claims – video and film tax credits – refundable claims – audited | Our goal is to review T2 corporation income tax returns that 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% |
| Claims – video and film tax credits – refundable claims – unaudited | Our goal is to review T2 corporation income tax returns that 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% |
| Service | Standard | Target |
|---|---|---|
| Taxpayer relief requests – 30 day acknowledgment | Our goal is to acknowledge receipt of a taxpayer relief request to cancel or waive penalties and interest within 30 calendar days of receipt. | 85% |
| First contact letter for disputes | Our goal is to acknowledge a taxpayer dispute within 30 calendar days of receipt. | 85% |
| Service Complaints – two-day acknowledgement | Our goal is to acknowledge receipt of the complaint within two business days. | 80% |
| Service Complaints – 30 day resolution | Our goal is to resolve the complaint within 30 business days. | 80% |
| Service | Standard | Target |
|---|---|---|
| Canada child tax benefit enquiries – telephone service level | Our goal is to respond to a call in the agent queue within two minutes. | 75% |
| GST/HST credit enquiries telephone service level | Our goal is to respond to a call in the agent queue within two minutes. | 75% |
| Processing benefit applications – accuracy | Our goal is to accurately process the appropriate payment and notice, or send a letter requesting additional information. | 98% |
| Processing benefit applications – timeliness | Our goal is to send a payment, notice, or explanation within 80 calendar days of receipt. | 98% |
| Responding to benefit and credit enquiries – accuracy | Our goal is to respond with correct information to a written enquiry or telephone referral from a call centre, to accurately process new recipient information, and to accurately issue a payment, notice, or letter. | 98% |
| Responding to benefit and credit enquiries – timeliness | Our goal is to respond to a written enquiry or a telephone referral from a call centre within 80 calendar days of receipt. | 98% |
| 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 within 20 business days of receipt by the CRA, provided the request is complete. | 90% |
| 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 within five business days of receipt by the CRA, provided the request is complete. | 90% |
Table Notes
1 An application that has exclusively charitable purposes and activities and for which no further information is needed.
2 An application for which we need more information before we can determine if the organization qualifies for charitable registration.
3 An enquiry that is generally recurring and that needs little research and analysis.
4 An enquiry that is specific to a given charity or a donor and needs research or analysis, as well as consultation with internal stakeholders.
- Date modified:
- 2016-03-07