departmental performance report 2012-13
[section 4: other items of interest]
[organizational structure]

[Benefit programs and benefit-related services delivered by the Canada Revenue Agency]
Canada Child Tax Benefit | Children's Special Allowances |
Disability tax credit | Universal Child Care Benefit - on behalf of Human Resources and Skills Development Canada |
Goods and services tax / harmonized sales tax credit |
Working income tax benefit advance payments |
1st year | 1st year | ||
---|---|---|---|
British Columbia -BC family bonus | 1996 | Newfoundland and Labrador child benefit | 1999 |
Alberta family employment tax credit | 1997 | Newfoundland and Labrador seniors' benefit | 1999 |
New Brunswick child tax benefit | 1997 | Saskatchewan low-income tax credit | 2000 |
New Brunswick working income supplement | 1997 | Newfoundland and Labrador - mother baby nutrition supplement | 2001 |
Newfoundland and Labrador harmonized sales tax credit | 1997 | Ontario child benefit | 2007 |
British Columbia - BC earned income benefit | 1998 | British Columbia low income climate action tax credit | 2008 |
Saskatchewan child benefit | 1998 | Ontario senior homeowners' property tax grant | 2009 |
Northwest Territories child benefit | 1998 | Ontario sales tax credit | 2010 |
Northwest Territories - territorial worker's supplement | 1998 | British Columbia harmonized sales tax credit | 2010 |
Nova Scotia child benefit | 1998 | Nova Scotia affordable living tax credit | 2010 |
Yukon child benefit | 1999 | Ontario energy and property tax credit | 2011 |
Nunavut child benefit | 1999 | Northern Ontario energy credit | 2011 |
Nunavut - territorial worker's supplement |
1999 | New Brunswick school supplement | 2012 |
1st year | 1st year | ||
---|---|---|---|
Relief for heating expenses (federal) | 2000 | Energy cost benefit (federal) | 2005 |
British Columbia - BC energy rebate | 2001 | Alberta 2005 resource rebate | 2005 |
Alberta energy tax refund | 2001 | Ontario home electricity relief | 2006 |
Ontario taxpayer dividend | 2001 | British Columbia climate action dividend | 2008 |
Nova Scotia taxpayer refund |
2003 | Ontario sales tax transition benefit | 2010 |
Fifty-two income verification data exchanges with provinces to support programs | Ten National child benefit supplement data exchanges with provinces and territories to facilitate the calculation of social assistance |
Five data transfers with provinces to support top-ups for CRA-administered child benefit programs | Two data transfers of income and child information to support administration of the Ontario child care supplement and Quebec family allowance programs |
Eight data exchanges and transfers to support the Nova Scotia pharmacare program, the British Columbia low income climate action tax credit, Ontario senior homeowners property tax grant, Ontario sales tax credit, Ontario energy and property tax credit/Northern Ontario tax credit, Ontario trillium benefit, BC harmonized sales tax credit and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act |
Eight data exchanges and data transfers to support federal administration of the Employment insurance family supplement, Guaranteed income supplement, Canada learning bond, additional canada education savings grant, Registered disability savings plan and Canadian disability savings grant and Old age security |
[service standards]
Canadians' confidence in the integrity of the tax system is essential to the CRA's success. Meeting our service standards shows that we are answering the needs of taxpayers and benefit recipients. Our service standards tell citizens what level of performance they can reasonably expect from the CRA under normal circumstances. We review our standards and targets every year and update them as needed.
New service standards 2012-2013
In 2012-2013, we introduced three new service standards:
- GST/HST credit enquiries telephone service level;
- Two-day acknowledgements of service complaints; and
- 30-day resolution of service complaints.
Service | Standard | Target | 2010-2011 | 2011-2012 | 2012-2013 |
---|---|---|---|---|---|
Assessment of returns and payment processing | |||||
Responding to taxpayer-requested adjustments (T1) | 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 | 100% | 7.2 weeks | 7 weeks | 7 weeks |
Responding to taxpayer-requested adjustments (T1) received by Internet | 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 | 100% | 1.8 weeks | 1.8 weeks | 2 weeks |
Processing T1 individual income tax returns (paper) | Process a paper T1 return and mail a notice of assessment and refund, if applicable, in an average of four to six weeks | 100% | 3.9 weeks | 3.9 weeks | 4.3 weeks |
Processing T1 individual income tax returns (EFILE, TELEFILE, NETFILE) | Process electronic T1 returns (EFILE, TELEFILE, and NETFILE) within an average of two weeks of receipt | 100% | 1.7 weeks | 1.6 weeks | 1.6 weeks |
Processing T3 trust returns | Process T3 trust returns within four months | 95% | 98.5% | 98.7% | 98.7% |
Processing excise tax, excise duty, softwood lumber returns, and air travellers security charge returns | Assess excise tax, excise duty, softwood lumber returns, and air travellers security charge returns within 90 days of receipt | 95% | 97.6% | 98.2% | 98.4% |
Processing GST/HST returns | Process GST/HST returns within 30 calendar days of receipt | 95% | 90.3% | 91% | 93.8% |
Processing T2 corporation income tax returns | Assess T2 returns (corporation income tax) within 60 days | 90% | 94.5% | 95.2% | 95.2% |
Taxpayer and business assistance | |||||
Charities - responding to telephone enquiries | Respond to calls in agent queue within two minutes | 80% | 84.4% | 84.2% | 86.3% |
Charities - responding to simple applications | Respond to simple applications for charitable registration within two months, upon receipt of a complete application | 80% | 87.5% | 85.9% | 94.5% |
Charities - responding to regular applications | Respond to regular applications for charitable registration within six months, upon receipt of a complete application | 80% | 95.5% | 91.3% | 97.5% |
Advance income tax rulings | Issue advance income tax rulings within 90 business days of receipt of all essential information from the client | 85% | N/A | N/A | 74% |
Technical interpretations | Issue technical interpretations within 90 business days of receipt of all essential information from the client | 85% | N/A | N/A | 83% |
GST/HST rulings and interpretations - telephone enquiries | Respond to calls in the queue within two minutes | 80% | 86% | 88% | 97% |
GST/HST rulings and interpretations - written enquiries | Respond to written requests for GST/HST rulings and interpretations within 45 business days of receipt in the CRA. This excludes highly technical and precedent and/or policy-setting rulings and interpretations | 80% | 46.5% | 41.9% | 81% |
Applications to register pension plans | Complete a full review and provide a response on applications to register pension plans within 180 calendar days | 85% | 94.4% | 83.9% | 90% |
Amendments to registered pension plans | Review pension plan amendments for compliance with the Income Tax Act within nine months | 80% | 77.1% | 78.7% | 81% |
Retirement savings plans (applications to register, amend, or terminate) | Respond to applications to register, amend, or terminate retirement savings plans within 60 calendar days | 80% | 86.3% | 94.4% | 96% |
Retirement income funds (applications to register, amend, or terminate) | Respond to applications to register, amend, or terminate retirement income funds within 60 calendar days | 80% | 94% | 96.2% | 99% |
Education savings plans (applications to register, amend, or terminate) | Respond to applications to approve, amend, and terminate education savings plans specimen plans within 60 calendar days | 85% | 92.1% | 97.5% | 91% |
Actuarial valuation reports | Review actuarial valuation reports within nine months and provide written approval of the recommended employer contributions | 80% | 63.4% | 50.7% | 52% |
Deferred income plans - response to written enquiries | Respond to written enquiries within 60 calendar days | 80% | 85.9% | 88.3% | 98% |
Deferred profit sharing plans - reviewing applications | Review applications to register new deferred profit sharing plans within 180 days | 80% | 100% | 98.1% | 100% |
Deferred profit sharing plans - amendments and terminations | Review requests to amend and to terminate plans within 270 days | 80% | 81.4% | 93.7% | 97% |
General enquiries - telephone service level | Respond to calls in the agent queue within two minutes | 80% | 81.8% | 80.1% | 82% |
Business enquiries - telephone service level | Respond to calls in the agent queue within two minutes | 80% | 84.1% | 81.2% | 82% |
Reporting compliance | |||||
Claims - SR&ED tax incentives - refundable claims | Process claims for tax incentives from businesses that conduct scientific research and experimental development in Canada within 120 calendar days from receipt of a complete claim for refundable claims | 90% | 96.5% | 96.5% | 96% |
Claims - SR&ED tax incentives - non-refundable claims | Process claims for tax incentives from businesses that conduct scientific research and experimental development in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims | 90% | 96.7% | 96.7% | 96% |
Claims - SR&ED tax incentives - claimant-requested adjustments to refundable claims | Process claims for tax incentives from businesses that conduct scientific research and experimental development in Canada within 240 calendar days from receipt of a complete claim, for refundable claims related to adjustments requested to previously filed income tax returns | 90% | 96.8% | 95.1% | 95% |
Claims - SR&ED tax incentives - claimant-requested adjustments to non-refundable claims | Process claims for tax incentives from businesses that conduct scientific research and experimental development in Canada within 365 calendar days from receipt of a complete claim, for non-refundable claims related to adjustments requested to previously filed income tax returns | 90% | 94.9% | 94.5% | 94% |
Claims - video and film tax credits - refundable claims - unaudited | Review T2 corporation income tax returns that include claims for the Canadian film or video production tax credit, the film or video production services tax credit, the BC film and television tax credit, the BC production services tax credit, the Manitoba film and video production tax credit, the Ontario film and television tax credit, and the Ontario production services tax credit within 60 calendar days from the date of receipt when no audit action is undertaken | 90% | 94.8% | 95.9% | 96.2% |
Claims - video and film tax credits - refundable claims - audited | Review T2 corporation income tax returns that include claims for the Canadian film or video production tax credit, the film or video production services tax credit, the BC film and television tax credit, the BC production services tax credit, the Manitoba film and video production tax credit, the Ontario film and television tax credit, and the Ontario production services tax credit within 120 calendar days from the date of receipt where audit action is undertaken | 90% | 91.2% | 79% | 90.5% |
Appeals | |||||
First contact letter for disputes | Acknowledge taxpayer disputes within 30 calendar days after we receive them | 85% | N/A | N/A | 84% (Footnote 1) |
Service complaints - two-day acknowledgement | Acknowledge receipt of the complaint within two business days. | 80% | 96.6% | 97.2% | 92% |
Service complaints - 30-day resolution | Resolve the complaint within 30 business days | 80% | 91.8% | 94.5% | 94.3% |
Problem resolution program - acknowledge receipt | Acknowledge receipt of a problem within two business days | 95% | 95.3% | 97.6% | 98.2% |
Problem resolution program - resolution | Resolve the problem within 15 business days. If we cannot (for example, if a case is complex), we will make contact within that time to indicate an anticipated date of resolution | 95% | 95.3% | 97.5% | 98.2% |
Benefit programs | |||||
Canada child tax benefit enquiries - telephone service level | Respond to calls in the agent queue within two minutes | 75% | 76.4% | 76% | 78% |
GST/HST credit enquiries telephone service level | Respond to calls in the queue within two minutes | 75% | 77% | 76.6% | 77% |
Processing benefit applications and marital status change forms - timeliness | Issue a payment, notice, or explanation within 80 calendar days | 98% | 98.7% | 99% | 99.8% |
Processing benefit applications and marital status change forms - accuracy | Accurately process the appropriate payment and notice and, if necessary, issue a letter requesting additional information | 98% | 99.1% | 97.5% (Footnote 2) | 98.7% |
Responding to benefit and credit enquiries - timeliness | Respond to written enquiries and telephone referrals from call centers within 80 calendar days | 98% | 94.9% | 98.1% | 98% |
Responding to benefit and credit enquiries - accuracy | Respond to written enquiries and telephone referrals from call centers, with correct information, and accurately process new recipient information, including issuing a payment, notice, or letter | 98% | 98.6% | 98.8% | 98.1% |
Validation and control - results of review | Inform you of the result of our review within 45 days after we receive the information requested | 90% | 96.4% | 98.5% | 99% |
Processing a request to authorize or cancel a representative - timeliness (peak) | Process your request to authorize or cancel a representative received during peak tax time (mid-March to mid-July) within 20 business days of receipt by the CRA | 90% | 87.1% | 89.8% (Footnote 2) | 99.2% |
Processing a request to authorize or cancel a representative - accuracy (peak) | Accurately process your request to authorize or cancel a representative; if necessary, we will send you a letter requesting additional information | 98% | 99.4% | 99.7% | 99.4% |
Processing a request to authorize or cancel a representative - timeliness (non-peak) | Process your request to authorize or cancel a representative received during non-peak tax time, (mid-July to mid-March) within five business days of receipt by the CRA | 90% | 78.2% | 88% | 95.5% |
Processing a request to authorize or cancel a representative - accuracy (non-peak) | Accurately process your request to authorize or cancel a representative; if necessary, we will send you a letter requesting additional information | 98% | 99% | 99.2% | 99.7% |
Internal services | |||||
Taxpayer requests for statistical tax data | Respond to taxpayer requests for statistical data within an average of 30 calendar days | 100% | 14 days | 17 days | 14 days |
When service standards are expressed in numbers of days, they refer to calendar days, unless otherwise specified.
Results for prior years have been revised based on updated information.
(Footnote 1): The measurement has been revised, affecting comparability with previous-year results, to more accurately report results by calculating the period of time when the first contact letter is sent and received, as opposed to measuring performance once the file has been closed.
(Footnote 2): The result for this service standard was re-stated due to an error in rounding.
Challenges and exceptions
Advance income tax rulings to taxpayers
Standard: Issue advance income tax rulings to taxpayers within 90 business days of receipt of all essential information.
Target: 85%
2012-2013 result: 74%
This service standard was adjusted prior to 2012-2013 to extend the CRA's response window from 60 calendar days to 90 business days. The CRA had not met the prior standard since 2003-2004. Over the past year, resources from the Income Tax Rulings Directorate were devoted to two important initiatives: the development of income tax folios and the national technical capacity building forums. This shift in resources had some impact on the area's capacity to meet its service standard. We believe income tax folios are a long-term investment that will ultimately help us meet our service standard for advance income tax rulings.
figure 1 Total number of advance income tax rulings to taxpayers

Actuarial valuation reports
Standard: Review actuarial valuation reports within nine months and provide written approval of the recommended employer contributions.
Target: 80%
2012-2013 result: 52%
This service standard continues to be not met and is expected to remain not met through 2013-2014. Steps are being taken to automate the reviews of lower-risk actuarial valuation reports, which is expected to be in place by April 2015.
figure 2 Actuarial valuation reports

New and revised service standards 2013-2014
In 2013-2014, we will be introducing four new service standards in:
- Charities - written enquiries - routine;
- Charities - written enquiries - complex;
- Processing a request to authorize or cancel a representative - paper; and
- Processing a request to authorize or cancel a representative - electronic.
We will also be making a revision in assessment of returns and payment processing, T2 corporation income tax returns, which will be broken down into two service standards, one for electronic and one for paper.
[end notes]
- BoMOF assessment, www.cra-arc.gc.ca/gncy/bomof-cscd/ssmnt-eng.html
- Business Registration Evaluation Report, www.cra-arc.gc.ca/gncy/ntrnl/2013/bsnss-rgstrtn-eng.html#h2
- Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, www.ceaa.gc.ca/default.asp?lang=En&n=B3186435-1
- CRA financial statements, www.cra-arc.gc.ca/gncy/nnnl/menu-eng.html
- CRA MAF assessment, www.tbs-sct.gc.ca/maf-crg/methodology-methodologie-eng.asp
- CRA sustainable development, www.cra-arc.gc.ca/sds/
- CRA unaudited financial information, www.cra-arc.gc.ca/gncy/nnnl/menu-eng.html
- CRA Web site, www.cra-arc.gc.ca
- E-services for business, www.cra-arc.gc.ca/businessonline/
- Federal Sustainable Development Strategy, www.ec.gc.ca/dd-sd/
- Government of Canada outcomes, www.tbs-sct.gc.ca/ppg-cpr/frame-cadre-eng.aspx
- Government of Canada Tax Expenditures, www.fin.gc.ca/purl/taxexp-eng.asp
- Public Accounts of Canada 2012, www.tpsgc-pwgsc.gc.ca/recgen/txt/72-eng.html
- Summary of the assessment of effectiveness of the systems of internal control over financial reporting and the action plan of the Canada Revenue Agency, www.cra-arc.gc.ca/gncy/nnnl/menu-eng.html
- Tax Appeals Evaluation, www.cra-arc.gc.ca/gncy/ntrnl/2012/txpplsvltn-eng.html
- Treasury Board of Canada Secretariat, www.tbs-sct.gc.ca/tbs-sct/index-eng.asp
[organizational contact information]
Appropriate minister
The Honourable Kerry-Lynne D. Findlay, P.C., Q.C., M.P.
Minister of National Revenue
Institutional head
Andrew Treusch,
Commissioner of Revenue and Chief Executive Officer
Constituent act
Canada Revenue Agency Act, [1999, c. 17]
Year of incorporation/commencement
1999
Mandate
The Canada Revenue Agency is responsible for: supporting the administration and enforcement of program legislation; implementing agreements between the Government of Canada and the government of a province, territory, or other public body performing a function of government in Canada; implementing agreements or arrangements between the CRA and departments or other agencies of the Government of Canada; and implementing agreements between the Government of Canada and First Nations governments to administer a tax.
Head office
Connaught building
555 MacKenzie Avenue, 7th floor
Ottawa ON K1A 0L5
Telephone: 613-957-3688
Fax: 613-952-1547
Website: www.cra-arc.gc.ca
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