Service Standards in the CRA – Overall Results
We believe that providing high quality service facilitates compliance with Canada’s tax system. To that end, we are committed to providing taxpayers and benefits recipients with service that is:
- accessible;
- prompt;
- accurate;
- fair; and
- professional.
Our service standards state the level of performance that Canadians can reasonably expect to encounter from the CRA under normal circumstances. Service standards that are reasonable and that the CRA meets contribute to our efforts to promote compliance. Service standards that are consistently met also contribute toward increasing the level of confidence that Canadians place in government.
How we set targets
The CRA sets targets that represent the percentage or degree of expected attainment of an established standard. Targets are based on operational realities, historical performance, complexity of the work, and Canadians’ expectations. For example, standards for front-end processing generally have shorter time frames and/or higher targets, while those requiring greater review and analysis have lengthier time standards and/or lower targets.
We review our standards and targets annually. This year, we introduced five new standards, two in the Tax Services and three in the Benefit Programs areas. Two existing standards were amended: the Charities telephone service was amended to be more consistent with other telephone services; and T2 processing targets were combined and the standard improved (historical results are therefore not available for this standard).
Overall results
Overall, we met or mostly met 37 of the targets measured in 2007-2008. Our performance dropped marginally this year due to difficulty in meeting Registered Plans’ standards. This was a result of high staff turnover and subsequent training requirements.
Figure 25 Service Standards With Targets That Are Met and Mostly Met
Challenges
We did not meet our target for the processing of Statements of Interim Payments. The decline in performance was related to the challenges experienced with the redeveloped GST/HST system and the consolidation of the sites where we print these statements.
In addition, we experienced difficulty in meeting our target regarding processing requests to authorize or cancel a representative during non-peak periods. We will review workflow efficiencies and the appropriateness of the standard in the context of the workload.
The decreased performance with respect to the GST/HST Visitor Rebates Program was due to the combined effects of the elimination of the program effective April 1, 2007, and the introduction of the Foreign Convention and Tour Incentive Program at the same time.
Performance Rating Legend
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Target mostly met (at least 95% of target)
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New or modified service standard
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Taxpayer and Business Assistance (PA1)
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1. Problem Resolution Program
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Acknowledged within two working days
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2. Problem Resolution Program
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Resolution/client contact within 15 working days
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3. General enquiries – Telephone
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Respond to calls in queue within two minutes
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4. Business enquiries – Telephone
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Respond to calls in queue within two minutes
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Respond to calls in queue within two minutes
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6. Advance income tax rulings to taxpayers
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Within an average of 60 days
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7. Technical interpretations to taxpayers
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Within an average of 90 days
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8. GST/HST Rulings and Interpretations – Written enquiries
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9. Applications to register pension plans
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Complete review in 180 days
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10. Amendments to registered pension plans
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11. Termination of registered pension plans
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12. Retirement savings plans (applications to register, amend, or terminate)
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13. Retirement income funds (applications to register, amend, or terminate)
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14. Education savings plans (applications to register, amend, or terminate)
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15. Actuarial valuation reports
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16. Deferred income plans – Response to written enquiries
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17. Deferred Profit Sharing Plans
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18. Deferred Profit Sharing Plans
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Amendments and terminations within 270 days
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Assessment of Returns and Payment Processing (PA2)
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19. Processing visitor GST/HST rebate applications [Footnote 1]
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20. Responding to taxpayer requested adjustments (T1)
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21. Responding to taxpayer requested adjustments (T1) received via the Internet
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22. Providing Statements of Interim Payments (SIP) to T2 Corporate Income Tax/GST/HST taxpayers on a monthly basis.
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Mailed by the 18th of the month
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23. Processing T1 individual income tax returns (paper) [Footnote 3]
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24. Processing T1 individual income tax returns (electronic) 3
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25. Processing T3 trust returns
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26. Processing Excise Tax, Excise Duty, and Air Travellers Security Charge returns
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28. Processing T2 corporation income tax returns
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[Footnote 1] Program was cancelled April 1, 2007; however, visitors had one year in which to file their application. Standard was adjusted.
[Footnote 3] Revised for 2007-2008 and introduction of percentage measure to be consistent with our other measurements.
[Footnote 4] Reliable results not available at this time as comprehensive data from our GST/HST systems is not available.
[Footnote 5] Revised standard and target for 2007-2008. Combined two previous standards and targets for T2 processing workload.
Accounts Receivable and Returns Compliance (PA3)
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29. Processing fairness requests related to accounts receivable and trust accounts programs
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Reporting Compliance (PA4)
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30. Processing non-resident Regulation 105 waiver requests [Footnote 1]
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31. SR&ED Refundable claims
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32. SR&ED Non-refundable claims
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33. SR&ED Claimant-requested adjustments to refundable claims
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34. SR&ED Claimant – requested adjustments to non-refundable claims
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35. Video and film tax credits – Refundable claims – unaudited
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36. Video and film tax credits – Refundable claims – audited
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Appeals (PA5)
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37. Initial contact letter for disputes
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Benefit Programs (PA6)
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38. Canada Child Tax Benefit – Telephone Enquiries [Footnote 1]
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Respond to calls in queue within two minutes
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39. Processing benefit applications and marital status change forms – Timeliness [Footnote 2]
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Issue a payment, notice, or explanation within 80 calendar days
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40. Processing benefit applications and marital status change forms – Accuracy [Footnote 3]
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Accurately process information and, if necessary, issue a payment, notice, or letter
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41. Responding to benefit and credit enquiries – Timeliness [Footnote 4]
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Issue a payment, notice, or explanation within 80 calendar days
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42. Responding to benefit and credit enquiries – Accuracy [Footnote 5]
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Respond to recipient written enquiries and telephone referrals from the Call Centres with the correct information, and process new recipient information including issuing a payment, notice, or letter accurately
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43. Validation and control – results of review
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44. Process a request to authorize or cancel a representative
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Within 20 days of receipt during peak period
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45. Process a request to authorize or cancel a representative
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Within 5 days of receipt during non-peak periods
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[Footnote 3] Revised wording. New standard and target for 2007-2008.
Corporate Services
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46. Client or taxpayer requests for statistical tax data
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Respond to client or taxpayer requests for statistical data within an average of 30 calendar days
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Explanatory notes with respect to Data Quality (DQ) or significant Variance (V) in performance:
Where service standards are expressed in terms of a number of days, they refer to calendar days.
Note: Results are rounded to the nearest whole number.
The following tables provide an update on new standards and targets, deletions, adjustments, and service standards under development.
New Service Standards and Targets for 2008-2009
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Process a request to authorize or cancel a representative—accuracy–peak period
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Process a request to authorize or cancel a representative—accuracy–non-peak period
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Deletions and Adjustments of Existing Service Standards for 2008-20091
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Taxpayer and Business Assistance ( PA1 )
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Problem Resolution Program targets lowered from 100% to 95%
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GST/HST Rulings and Interpretations—written enquiries target was raised from 75%
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Assessment of Returns and Payment Processing ( PA2 )
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GST/HST SIPS have been added to the count of Providing Statements of Interim Payments (SIPS) to taxpayers
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The timeline for processing GST/HST returns changed from 21 days to 30 days
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Processing visitor GST/HST rebate applications
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Validation and Control results of review reduced from 60 days to 45 days
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1 References to deletions and adjustments are found in the 2007-2008 Report on Plans and Priorities – Appendix D.
Service Standards under Development in 2008-2009
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Taxpayer and Business Assistance ( PA1 )
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Review and respond to applications for charitable registration upon receipt of a complete application, within established standards
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Deferred income plans—response to written enquiries within 60 days
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GST/HST Rulings, telephone enquiries—respond to calls in the queue within two minutes
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Registration of a pension plan within 90 days
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Registered pension plan amendments within 60 days. This standard would combine amendments within nine months and terminations within one year
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Request for eligible contributions within 270 days. This standard would rename actuarial validation reports and raise the target
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International and Non-resident General Enquiries – Telephone service level. Respond to calls in the queue within two minutes
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- Date modified:
- 2009-01-29
