User, Regulatory Charges and External Fees Reporting
Reporting on the User Fees Act
General and Financial Information by 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 standard |
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 |
As noted in last year's update, a few key measures were put in place to help the CRA meet its service standard for advance income tax rulings. A steady improvement took place over the past 4 years and in 2015-2016, the CRA met its service standard of 85% of rulings files being completed within 90 business days. The results over the course of the past 4 years were as follows:
- 2012-2013 = 74%
- 2013-2014 = 75%
- 2014-2015 = 81%
- 2015-2016 = 87%
The two most important items that helped the CRA meet its service standard were the regular monitoring and follow-up, by management at all levels, of productivity and performance, combined with the meaningful building of its technical capacity. |
| Other information |
Not applicable |
2015-16 Financial Information (dollars)
| Forecast Revenue |
Actual Revenue |
Full Cost |
| 2,000,000 |
2,008,922 |
3,589,832 |
2016-17, 2017-18, and 2018-19 Financial Information (dollars)
| Planning Year |
Forecast Revenue |
Estimated Full Cost |
| 2016-17 |
1,753,000 |
3,589,832 |
| 2017-18 |
1,753,000 |
3,589,832 |
| 2018-19 |
1,753,000 |
3,589,832 |
General and Financial Information by 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 standard |
Provide statistical data to taxpayers of receipt of all essential information within the agreed delivery date. |
| Performance results |
Average time to respond to external requests for statistical data is 3 days. |
| Other information |
Not applicable |
2015-16 Financial Information (dollars)
| Forecast Revenue |
Actual Revenue |
Full Cost |
| 36,000 |
37,771 |
74,620 |
2016-17, 2017-18, and 2018-19 Financial Information (dollars)
| Planning Year |
Forecast Revenue |
Estimated Full Cost |
| 2016-17 |
30,000 |
57,049 |
| 2017-18 |
30,000 |
57,049 |
| 2018-19 |
30,000 |
57,049 |
General and Financial Information by 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 standard |
Processing time of 30 calendar days for the Access to Information Act (ATIA), 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 2015-2016, 74% were completed within the legislative timeframe. The CRA received more requests in 2015-2016 than the previous year and, although production also increased year over year, it did not increase enough to match the growth in intake. Other types of requests demanded resources away from the ATIA workload which resulted in a slight decline in the performance against this target in 2015-2016. Certain actions are being taken within the CRA to centralize workload and increase productivity through various efficiency measures to put the CRA in a position to meet this target in the future. |
| Other information |
It is the CRA's practice to waive reproduction fees where the total owing per item is less than $25. |
2015-16 Financial Information (dollars)
| Forecast Revenue |
Actual Revenue |
Full Cost |
| 40,000 |
14,225 |
7,259,995 |
2016-17, 2017-18, and 2018-19 Financial Information (dollars)
| Planning Year |
Forecast Revenue |
Estimated Full Cost |
| 2016-17 |
16,000 |
7,259,995 |
| 2017-18 |
16,000 |
7,259,995 |
| 2018-19 |
16,000 |
7,259,995 |
Summary of Financial Information for All User Fees and Regulatory Charges
Summary of Financial Information for All User Fees and Regulatory Charges, 2015-16 (dollars)
| |
Forecast Revenue |
Actual Revenue |
Estimated Full Cost |
| Regulatory subtotal |
2,036,000 |
2,046,693 |
3,664,452 |
| Other products and services subtotal |
40,000 |
14,225 |
7,259,995 |
| Total, all fee types |
2,076,000 |
2,060,918 |
10,924,447 |
Summary of Financial Information for All User Fees and Regulatory Charges, 2016-17, 2017-18 and 2018-19 (dollars)
| |
Planning year |
Forecast Revenue |
Estimated Full Cost |
| Regulatory subtotal |
2016-17 |
1,783,000 |
3,646,881 |
| |
2017-18 |
1,783,000 |
3,646,881 |
| |
2018-19 |
1,783,000 |
3,646,881 |
| Other products and services subtotal |
2016-17 |
16,000 |
7,259,995 |
| |
2017-18 |
16,000 |
7,259,995 |
| |
2018-19 |
16,000 |
7,259,995 |
| Total, all fee types |
2016-17 |
1,799,000 |
10,906,876 |
| |
2017-18 |
1,799,000 |
10,906,876 |
| |
2018-19 |
1,799,000 |
10,906,876 |
Reporting on the Policy on Service Standards for External Fees
General Information by Fee
| Fee name |
Advance income tax ruling fee |
| Service standard |
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 |
As noted in last year's update, a few key measures were put in place to help the CRA meet its service standard for advance income tax rulings. A steady improvement took place over the past 4 years and in 2015-2016, the CRA met its service standard of 85% of rulings files being completed within 90 business days. The results over the course of the past 4 years were as follows:
- 2012-2013 = 74%
- 2013-2014 = 75%
- 2014-2015 = 81%
- 2015-2016 = 87%.
The two most important items that helped the CRA meet its service standard were the regular monitoring and follow-up, by management at all levels, of productivity and performance, combined with the meaningful building of its technical capacity. |
| Stakeholder Consultation 2015-16 or Prior Fiscal Years |
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. |
| Other information |
Not applicable |
General Information by Fee
| Fee name |
Taxation statistical analyses and data processing fee |
| Service standard |
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 3 days. |
| Stakeholder Consultation 2015-16 or Prior Fiscal Years |
Client satisfaction survey was sent to external clients. The responses received indicated a satisfaction rate of 100% met or exceeding client's expectations. |
| Other information |
Not applicable |
General Information by Fee
| Fee name |
Access to information processing fee |
| Service standard |
Processing time of 30 calendar days for the Access to Information Act (ATIA), 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 2015-2016, 74% were completed within the legislative timeframe. The CRA received more requests in 2015-2016 than the previous year and, although production also increased year over year, it did not increase enough to match the growth in intake. Other types of requests demanded resources away from the ATIA workload which resulted in a slight decline in the performance against this target in 2015-2016. Certain actions are being taken within the CRA to centralize workload and increase productivity through various efficiency measures to put the CRA in a position to meet this target in the future. |
| Stakeholder Consultation 2015-16 or Prior Fiscal Years |
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. |
| Other information |
It is the CRA's practice to waive reproduction fees where the total owing per item is less than $25. |
