Canada Revenue Agency Departmental Performance Report 2014-15

User/External Fees Reporting

User Fees Act – Advance Income Tax Ruling Fee

Fee name: Advance Income Tax Ruling Fee

Fee type: Regulatory

Fee-setting authority: Financial Administration Act – 19(b)

Year introduced: 1970

Year last amended: 2000-2001

Performance standards: The service standard target is to issue 85% of advance income tax rulings within 90 business days of receipt of all essential information from the client.

Performance results: Actual 2014-15 results: 81% of advance income tax rulings were issued within 90 business days. Where a delay is unavoidable, clients are contacted and notified of the delays. Over the course of the past three fiscal years, the CRA has shown a marked improvement in its rulings file turnaround time. More specifically, the results of the last three years were as follows with respect to the percentage of rulings files that were processed within 90 business days (our service standard is 85%):

The marked improvement in the ruling file turnaround time is mainly due to hiring several highly qualified rulings officers which is yielding benefit to all facets of our program.

Other information: N/A

2014-15 Financial Information (dollars)
Forecast Revenue Actual Revenue Full Cost
2,000,000 1,648,979 3,362,493
2015-16, 2016-17, and 2017-18 Financial Information (dollars)
Planning Year Forecast Revenue Estimated Full Cost
2015-16      2,000,000 3,362,493
2016-17      2,000,000 3,362,493
2017-18     2,000,000 3,362,493
Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee
Fee Name Service Standard Performance Results Stakeholder Consultation
2014-15 or
Prior Fiscal Years
Other Information
Advance income tax ruling fee    The service standard target is to issue 85% of advance income tax rulings within 90 business days of receipt of all essential information from the client. Actual 2014-15 results: 81% of advance income tax rulings were issued within 90 business days. Where a delay is unavoidable, clients are contacted and notified of the delays. Over the course of the past three fiscal years, the CRA has shown a marked improvement in its rulings file turnaround time. More specifically, the results of the last three years were as follows with respect to the percentage of rulings files that were processed within 90 business days (our service standard is 85%):
  • 2014-15 = 81%;
  • 2013-14 = 75%;
  • 2012-13 = 74%.
The marked improvement in the ruling file turnaround time is mainly due to hiring several highly qualified rulings officers which is yielding benefit to all facets of our program. 
Client feedback is largely received informally during the CRA's attendance at major tax conferences as well as via the frequent meetings with CPA Canada and the Joint Committee on Taxation of the Canadian Bar Association and CPA Canada. There is generally a very high degree of satisfaction with the quality of advance income tax rulings. N/A

User Fees Act – Taxation Statistical Analyses and Data Processing Fee

Fee name: Taxation Statistical Analyses and Data Processing Fee

Fee type: Regulatory

Fee-setting authority: Financial Administration Act-19(b)

Year introduced: 1992

Year last amended: 1992

Performance standards: Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.

Performance results: Average time to respond to external requests for statistical data is three days.

Other information: N/A

2014-15 Financial Information (dollars)
Forecast Revenue Actual Revenue Full Cost
98,000 99,797 114,495
2015-16, 2016-17, and 2017-18 Financial Information (dollars)
Planning Year Forecast Revenues Estimated Full Cost
2015-16 105,000 117,492
2016-17 46,000 46,330
2017-18 46,000 46,330
Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee
Fee Name Service Standard Performance Results Stakeholder Consultation
2014-15 or Prior Fiscal Years
Other Information
Taxation statistical analyses and data processing fee Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information. Average time to respond to external requests for statistical data is three days. Client satisfaction survey was sent to external clients. The responses received indicated a satisfaction rate of 100% met or exceeding client's expectations. N/A

User Fees Act – Access to Information Processing Fee

Fee name: Access to Information Processing Fee

Fee type: Other products and services

Fee-setting authority: Access to Information and Privacy Act

Year introduced: 1983

Year last amended: 1992

Performance standards: Processing time of 30 calendar days for the Access to Information Act, with reasonable time extensions for large volumes and operational impacts, or for consultations - if claimed in the first 30 days. The CRA's internal processing standard is to complete 90% of filed requests within the legislative deadline.

Performance results: Of the requests made under the Access to Information Act that were closed in 2014-15, 87% were completed within the legislative timeframe. In 2015-16, the CRA will continue to improve its performance in meeting response times set out in the Access to Information Act.

Other information: It is the CRA's practice to waive reproduction fees where the total owing per item is less than $25.

2014-15 Financial Information (dollars)
Forecast revenue Actual revenue Full cost
40,000 14,261 8,913,912
2015-16, 2016-17, and 2017-18 Financial Information (dollars)
Planning Year  Forecast Revenues Estimated Full Cost
2015-16 40,000 8,052,874
2016-17 40,000 8,052,874
2017-18 40,000 8,052,874
Policy on Service Standards for External Fees – Access to Information Processing Fee
Fee Name Service Standard Performance Results Stakeholder Consultation 2014-15 or Prior Fiscal Years Other Information
Access to information processing fee     Processing time of 30 calendar days for the Access to Information Act, with reasonable time extensions for large volumes and operational impacts, or for consultations - if claimed in the first 30 days. The CRA's internal processing standard is to complete 90% of filed requests within the legislative deadline. Of the requests made under the Access to Information Act that were closed in 2014-15, 87% were completed within the legislative timeframe. In 2015-16, the CRA will continue to improve its performance in meeting response times set out in the Access to Information Act. The service standard is established by the Access to Information Act and the Access to Information Regulations. Consultations with stakeholders were held for amendments done in 1986 and 1992. It is the CRA's practice to waive reproduction fees where the total owing per item is less than $25.

Page details

Date modified: