Majority of Canadians and businesses participate in the tax system

• 95% of federal revenues collected without direct enforcement action, supported by strong levels of filing, remittance, and reporting compliance, generally consistent with the performance of past years
• Develop improved compliance measures for GST/HST and Excise

Taxpayers receive timely, accessible, reliable, and fair service that is responsive to their needs

• Answer 80% to 90% of all individual and business calls on the first attempt
• Meet published service standards for counter wait-time [20 minutes (except peak)] and problem resolution program (acknowledged 24-48 hours, resolved 15 days)
• Meet the public service standard for timeliness in providing a fair, responsible, and reliable response to requests for GST/HST rulings and interpretations
• Ensure that processing logic and matching programs identify and correct errors in favour of taxpayers, and that beneficial adjustments are processed in a timely manner
• Meet public service standards for processing requests for forgiveness under the fairness provisions and report on overall levels of consistency

Processing of returns is accurate, timely, and efficient

• Process 98% of on-time T1 returns by June 15
• Process T1 returns (paper) within four to six weeks of receipt
• Process T1 returns (EFILE, NETFILE, TELEFILE) within two weeks of receipt
• Process GST/HST returns within 21 days of receipt
• Process 85% of current-year T2 corporation income tax returns within 25 days
• Process 90% of the T4 and T5 information returns by the end of April and May respectively
• Process 95% of T3 Returns within four months of receipt
• Process 1 million visitor and general GST/HST rebates within 60 days of receipt

Level of tax debt is within targeted level

• Complete review of current targets including appropriateness of 4% ratio of accounts receivable to gross revenue
• Process equivalent of current year's intake of accounts receivable
• Increase revenues by $1,141 million by 2005

Compliance behaviour is understood and areas of non-compliance are identified

• Further development and implementation of "basket" of compliance performance indicators for all revenue streams
• Establishment of related benchmarks in 2002-2003

Allocation of enforcement resources is guided by risk

• Improved file selection through further integration of risk assessment tools
• Review of trends in fiscal impact and "no change" rates to evaluate success of integration
• Use of random examination programs to evaluate and refine risk assessment systems

Actively seek legislative changes as required to enhance simplification and minimize misreporting and unintentional non-compliance

• Legislative changes are identified and communicated to decision-makers in a timely manner in comparison with previous year

The right programs are used and are effectively delivered

• Establish benchmarks for assessing client satisfaction with audit and enforcement activities
• SR&ED service standards met
• Minister's Action Plan for SR&ED implemented
• Continued growth in new Audit Protocol agreements for large corporations
• Improvements in detection and investigation of fraud leading to increased prosecution
• Meet non-compliance discovery rate targets
• Value of detected non-compliance meets anticipated fiscal impact levels

Sufficient resources are available to invest in compliance programs

• Program completion rate of 95% of planned workload
• Achieved rates of coverage/review against 2005-2006 targets of:
  • Large corporations - 78% over two years
  • Medium corporations - 22.5% annually
  • GST prepayment - 1.5% of returns filed
  • Business audit - 1.25% of income tax small corporation and individual / partnership business population
  • GST post payment - 1.5% of registrant population

Knowledgeable and skilled workforce is in the right place at the right time

• Staffing completed to levels commensurate with additional resources from Resource and Management Review
• Comprehensive Workforce Development Strategy in place
• Increased percentage of annual learning plans completed
• Increased percentage of CCRA competency demand met
• Increased level of employee satisfaction