Service Standards 2015-2016

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Detailed performance results can be found in the Annual Report.

• Advance income tax rulings
• e-Services Helpdesk - telephone service level
• General enquiries – telephone service level
• Processing a request to authorize or cancel a representative – paper
• Processing a request to authorize or cancel a representative – electronic
• Processing T1 individual income tax returns (EFILE and NETFILE)
• Processing T1 individual income tax returns (paper)
• Processing T3 trust returns
• Responding to taxpayer-requested adjustments (T1)
• Responding to taxpayer-requested adjustments (T1) received by Internet
• Technical interpretations

Service standards for individuals and trusts

Advance income tax rulings

• What is this? This is a timeliness service standard for issuing advance income tax rulings to taxpayers. An advance income tax ruling is a written statement given to a taxpayer stating how the Canada Revenue Agency (CRA) will interpret and apply specific provisions of existing Canadian income tax law to a definite transaction or transactions the taxpayer is contemplating. The purpose of the advance income tax ruling is to promote voluntary compliance, uniformity, and self-assessment by providing certainty as to the income tax implications of the proposed transaction(s). We charge taxpayers cost recovery fees for advance income tax rulings. This service standard was introduced in 2000-2001.

• Standard: Our goal is to issue advance income tax rulings within 90 business days of receipt of all essential information from the client.

• Target: The CRA aims to meet this service standard 85% of the time.

• How you can request this service from the CRA:

  • Mail
  • Fax

• How you will receive this service from the CRA:

  • Mail
  • Fax

Note: This service standard was introduced in 2014-2015.

General enquiries – telephone service level

• Standard: Our goal is to respond to calls in the agent queue within two minutes.

• Target: The CRA aims to meet this standard 80% of the time.

• How you can request this service from the CRA:

  • Telephone

• How you will receive this service from the CRA:

  • Telephone

• What is this? This is a timeliness service standard for processing a request to authorize or cancel a representative by paper. This service standard was introduced in 2013-2014.^{Footnote 1}

• Standard: Our goal is to process your complete paper request to authorize or cancel a representative in 20 business days or less of receipt by the CRA provided the request is complete.

• Target: The CRA aims to meet this standard 90% of the time.

• How you can request this service from the CRA:

  • Mail

• How you will receive this service from the CRA:

  • Mail

Note: This service standard was introduced in 2013-2014.

Processing a request to authorize or cancel a representative – electronic

• What is this? This is an accuracy service standard for processing requests received to authorize or cancel a representative to deal with the CRA on a taxpayer's behalf. This service standard was introduced in 2013-2014.

• Standard: Our goal is to process your complete electronic request to authorize or cancel a representative in 5 business days or less of receipt by the CRA provided the request is complete.

• Target: The CRA aims to meet this standard 90% of the time.

• How you can request this service from the CRA:

  • Internet
  • Mail

• How you will receive this service from the CRA:

  • Internet
  • Mail

Note: This service standard was introduced in 2013-2014.

Processing T1 individual income tax returns (EFILE and NETFILE)

• What is this? This is a timeliness service standard for processing T1 individual income tax returns received electronically from individuals. The CRA offers electronic services for filing current-year T1 individual income tax and benefit returns. EFILE is a service that allows authorized service providers to file individual income tax and benefit returns with the CRA over the Internet. NETFILE is a service that allows most Canadians to file their income tax and benefit returns over the Internet using CRA-compatible commercial tax preparation software. This service standard was introduced in 1994-1995.

• Standard: Our goal is to process electronic T1 returns (EFILE and NETFILE) within an average of two weeks of receipt.

• Target: The CRA aims to meet this standard 100% of the time.

• How you can request this service from the CRA:

  • Internet
  • EFILE service provider

• How you will receive this service from the CRA:

  • Mail

Note: As of September 29, 2012, the TELEFILE service has been discontinued.

Processing T1 individual income tax returns (paper)

• What is this? This is a timeliness service standard for processing paper T1 individual income tax returns from individuals. Notices of assessment are sent to taxpayers based on the results of the review. This service standard was introduced in 1994-1995.

• Standard: Our goal is to process a paper T1 return and mail a notice of assessment and refund, if applicable, within an average of four to six weeks.

• Target: The CRA aims to meet this standard 100% of the time.

• How you can request this service from the CRA:

  • Mail

• How you will receive this service from the CRA:

  • Mail

Processing T3 trust returns

• What is this? This is a timeliness service standard for processing T3 trust returns from trust recipients. A T3 income tax return is a form completed by a trustee to assess the tax liability of a trust. A T3 return is filed as both an income tax return (which calculates tax liability) and an information return (which reports amounts allocated and designated to beneficiaries). Our goal is to process T3 trust returns within four months, which includes assessing the T3 return and mailing a notice of assessment and refund, if applicable. This service standard was introduced in 1999-2000.

• Standard: Our goal is to process T3 trust returns within four months.

• Target: The CRA aims to meet this standard 95% of the time.

• How you can request this service from the CRA:

  • Mail

• How you will receive this service from the CRA:

  • Mail

Responding to taxpayer-requested adjustments (T1)

• What is this? This is a timeliness service standard for responding to adjustment requests (T1) from individuals or their representatives. Our standard applies to straightforward taxpayer-requested adjustments. Less straightforward requests may take longer than the standard. This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. This service standard was introduced in 1984-1985.

• Standard: Our goal is to complete the adjustment and mail a notice of reassessment within an average of eight weeks, provided all requisite information has been received from the taxpayer.

• Target: The CRA aims to meet this standard 100% of the time.

• How you can request this service from the CRA:

  • Telephone
  • Mail

• How you will receive this service from the CRA:

  • Mail

• What is this? This is a timeliness service standard for responding to adjustments (T1) received over the Internet from individuals or their representatives. Our standard applies to straightforward taxpayer-requested adjustments. Less straightforward requests may take longer than the standard. This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. This service standard was introduced in 2007-2008.

• Standard: Our goal is to complete the adjustment and mail a notice of reassessment within an average of two weeks, provided all requisite information has been received from the taxpayer.

• Target: The CRA aims to meet this standard 100% of the time.

• How you can request this service from the CRA:

  • My Account

• How you will receive this service from the CRA:

  • Mail

Technical interpretations

• What is this? This is a timeliness service standard for issuing technical interpretations to taxpayers. Technical interpretations of specific provisions of income tax law are provided, in writing, both to taxpayers directly and to other areas of the CRA in an effort to deal with complex income tax issues. Technical interpretations provided to the public are not income tax rulings and are therefore not binding on the CRA. We do not charge a fee for this service. This service standard was introduced in 2000-2001.

• Standard: Our goal is to issue technical interpretations within 90 business days of receipt of all essential information from the client.

• Target: The CRA aims to meet this service standard 85% of the time.

• How you can request this service from the CRA:

  • Mail
  • Email
  • Fax

• How you will receive this service from the CRA:

  • Mail
  • Email
  • Fax
  • Telephone

Footnotes

Footnote 1

The former four standards for processing a request to authorize or cancel a representative have been retired.

Return to footnote 1 referrer

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Date modified:

2016-11-22