Appeals

Expected Outcome

Performance Summary – We have mostly met our Anticipated Result, as demonstrated by the following performance against expectations:

• reduced turnaround times significantly, in line with targeted improvements every year until 2004-2005
• we have improved productivity, as measured by the number of cases completed and the ratio of disposals to dispute intakes; however, we still need to make further progress in stabilizing inventories, in particular, the growing proportion of the non-workable inventory component
• however, project to measure overall client satisfaction rates using the Appeals Branch Client Survey was delayed

In 2002-2003, we significantly reduced turnaround times in dispute processing and in doing so, met our targets in most of our program areas.

2-1 Average Number of Workable Days to Complete

* Note 1: There are 10 separate targets for income tax cases, ranging from 104 to 449 days, depending on the complexity of the case. We met the target in seven of the 10 categories.

* Note 2: There are three separate targets for CPP/EI cases, ranging from 75 to 105 days, depending on the nature of the cases. Although we did not meet the targets, performance has been steadily improving.

This improvement can be attributed to the implementation of many of the 130 recommendations contained in the comprehensive study we undertook in 2001-2002, which confirmed the possibility of improving inventory and turnaround times by allocating workloads more efficiently, staffing appropriately, and managing risk better. By implementing these recommendations, we increased the number of cases we resolved from about 73,000 in 2001-2002 to over 78,000 in 2002-2003 and decreased our overall turnaround times by over 20%. As we continue to implement additional recommendations, we expect to keep reducing turnaround times to meet the targets we have put in place for 2004-2005.

2-2 Dispute Intakes and Disposals

Aside from turnaround times, the age of our caseload remains an issue. Since 2000-2001, we have made only slight progress in reducing our workable inventory, bringing it down from 23,217 to 21,670 cases in 2002-2003. Our 2003 Appeals Branch Client Survey, to be conducted in the fall, will provide a good reference to inform us about our clients' perception of our efforts in the timely resolution of disputes.

2-3 Dispute Inventory by Age – Number of Workable Files

The proportion of our inventory that is in non-workable status while we await court decisions or other information continues to rise, and now stands at 71% (54,048) of our total inventory.

2-4 Number of Workable and Non-Workable Files in Inventory

A total of 20,000 of these files relate to the treatment of federal government pay-equity payments, a matter which is before the courts. The total value of amounts in dispute in non-workable cases remained at $6.3 billion, which represents nearly 80% of the overall $7.94 billion currently in dispute.

Date modified:

2003-10-29