2017 to 2018 Fees Report

Table of contents

A message from the Minister

On behalf of the Canada Revenue Agency, I am pleased to present the 2017 to 2018 Report on Fees.

On June 22, 2017, the Service Fees ActFootnote 1 received royal assent, thereby repealing the User Fees ActFootnote 2 .

The Service Fees Act introduces a modern legislative framework that enables cost-effective delivery of services and, through enhanced reporting to Parliament, improved transparency and oversight. The act provides for:

  • a streamlined approach to consultation and the approval of new or modified fees
  • a requirement for services to have service standards and reporting against these standards, along with a policy to remit fees to fee payers when standards are not met
  • an automatic annual fee adjustment by the Consumer Price Index (CPI) to ensure that fees keep pace with inflation
  • annual detailed reporting to Parliament in order to increase transparency

This 2017 to 2018 Fees Report is the first report to be prepared under the Service Fees Act.  The report includes new information such as a detailed listing of all fees along with future year fee amounts. Additional fee information will be included starting next fiscal year, once the Canada Revenue Agency fully transitions to the Service Fees Act regime.

I welcome the increased transparency and oversight that the Service Fees Act’s reporting regime embodies, and I am fully committed to transitioning the Agency to this modern framework.

Original signed

The Honourable Diane Lebouthillier, P.C., M.P.
Minister of National Revenue

General fees information

The tables that follow provide information on each category of fees, including:

  • the name of the fee category
  • the date that the fee (or fee category) was introduced and last amended (if applicable)
  • service standards
  • performance results against these standards 
  • financial information regarding total costs, total revenues and remissions

In addition to the information presented by fee category, there is a summary of the financial information for all fees as well as a listing of fees under the department’s authority. This listing includes the existing fee dollar amounts and the adjusted dollar fee amount for a future year.

General and financial information by fee category

General information

Fee category

Access to information processing fee

Fee-setting authority

Year introduced

1983

Year last amended

1992

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 ATIA that were closed in 2017 to 2018, 78% were completed within the legislative timeframe, as compared to 62% in 2016 to 2017. In 2018-2019, the Agency will continue to expedite an action plan to reduce inventories, and continue to implement continuous improvement initiatives to maximize efficiency.

Other information 

Not applicable

Financial information (dollars)
2016 to 2017
Revenue
2017 to 2018
Revenue
2017 to 2018
Costtable 1 note *
2017 to 2018
Remissionstable 1 note
Table 1 Notes
Table 1 Note *

The amount includes direct and indirect costs, where such costs are identifiable and material.

Return to table 1 note * referrer

Table 1 Note †

A remission is a partial or full return of a fee paid.  Under the Service Fees Act, departments are required to develop policies that determine when fees will be remitted to fee payers should service standards not be met. The requirement for departments to remit is anticipated to come into effect on March 31, 2020. This effective date allows departments time to develop remissions policies and adjust service standard tracking and remittance systems.  During fiscal year 2017 to 2018, some departments may have issued remissions, in accordance with their authority of their enabling legislation or regulation, as opposed to the authority given by the Service Fees Act. It is remissions issued under enabling legislations or regulations that are shown above

Return to table 1 note referrer

12,471 11,711 8,496,901 575

General information

Fee category

Advance income tax ruling fee

Fee-setting authority

Year introduced

1970

Year last amended

2000 to 2001

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 

During 2017 to 2018, 83% of advance income tax rulings were issued within 90 days of receipt of all essential information from the client

Other information 

Not applicable.

Financial information (dollars)
2016 to 2017
Revenue
2017 to 2018
Revenue
2017 to 2018
Costtable 2 note *
2017 to 2018
Remissionstable 2 note
Table 2 Notes
Table 2 Note *

The amount includes direct and indirect costs, where such costs are identifiable and material.

Return to table 2 note * referrer

Table 2 Note †

A remission is a partial or full return of a fee paid. Under the Service Fees Act, departments are required to develop policies that determine when fees will be remitted to fee payers should service standards not be met. The requirement for departments to remit is anticipated to come into effect on March 31, 2020. This effective date allows departments time to develop remissions policies and adjust service standard tracking and remittance systems. During fiscal year 2017 to 2018, some departments may have issued remissions, in accordance with the authority of their enabling legislation or regulation, as opposed to the authority given by the Service Fees Act. It is remissions issued under enabling legislations or regulations that are shown above.

Return to table 2 note referrer

1,754,987 1,441,700 2,300,308 Not applicable

General information

Fee category

Taxation statistical analyses and data processing services fees

Fee-setting authority

Year introduced

1992

Year last amended

Not applicable

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.

Other information 

Not applicable

Financial information (dollars)
2016 to 2017
Revenue
2017 to 2018
Revenue
2017 to 2018
Costtable 3 note *
2017 to 2018
Remissionstable 3 note
Table 3 Notes
Table 3 Note *

The amount includes direct and indirect costs, where such costs are identifiable and material.

Return to table 3 note * referrer

Table 3 Note †

A remission is a partial or full return of a fee paid. Under the Service Fees Act, departments are required to develop policies that determine when fees will be remitted to fee payers should service standards not be met. The requirement for departments to remit is anticipated to come into effect on March 31, 2020. This effective date allows departments time to develop remissions policies and adjust service standard tracking and remittance systems. During fiscal year 2017 to 2018, some departments may have issued remissions, in accordance with the authority of their enabling legislation or regulation, as opposed to the authority given by the Service Fees Act. It is remissions issued under enabling legislations or regulations that are shown above.

Return to table 3 note referrer

22,780 68,392 156,703 Not applicable

Financial totals for all fee categories

Total revenues, cost and remissions (dollars)
2016 to 2017
Total revenue
2017 to 2018
Total revenue
2017 to 2018
Total cost
2017 to 2018
Total remissions
Note: the totals are the sums of the revenues, costs and remissions reported for all fee categories in the “Financial information” tables.
1,790,238 1,522,848 10,953,912 575

Fees under the department’s authority

Fee amounts for 2017 to 2018, 2019 to 2020, and a future fiscal year, as applicable (dollars)
Name of fee 2017 to 2018
Fee amount
2019 to 2020
Adjusted fee amounttable 4 note *
Future fee amount and fiscal yeartable 4 note
Table 4 Notes
Table 4 Note *

Fees are adjusted annually in one of two ways:

  1. Under the Service Fees Act, fees are adjusted in each fiscal year by the percentage change over 12 months in the April All-Items Consumer Price Index for Canada, as published by Statistics Canada for the previous fiscal year. The Consumer Price Index rate for this report is 2.2%.
  2. The fee is subject to a periodic adjustment at a predetermined rate, in accordance with another authority in legislation or regulation.

Return to table 4 note * referrer

Table 4 Note **

As the AS and CR groups have been replaced by the Services and Programs (SP) group at the CRA, the Agency uses the hours worked by the SP equivalents to the AS and CR groups to calculate this fee.

Return to table 4 note ** referrer

Table 4 Note †

The “Future fee amount and fiscal year” is the new amount of the fee, in a future fiscal year other than 2019 to 2020, adjusted by a predetermined rate, in accordance with the authority in legislation or regulation.

Return to table 4 note referrer

Advance Income Tax Ruling Fee $100 for each of the first 10 hours or part of an hour and $155 for each subsequent hour or part of an hour. $102 for each of the first 10 hours, $158 for each subsequent hour or part of an hour thereafter. Not applicable
Taxation Statistical Analyses and Data Processing Services Fees See rows below for each fee See rows below for each fee Not applicable.
Computer analyses and programming services $51.45 per hour $52.58 per hour Not applicable
Use of computer facilities $0.05 per resource unit $0.05 per resource unit Not applicable
Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group
  1. ES 05 $62.65 per hour
  2. ES 04 $56.65 per hour
  3. ES 03 $49.10 per hour
  4. ES 02 $41.70 per hour
  5. ES 01 $37.05 per hour
  1. ES 05 $64.03 per hour
  2. ES 04 $57.90 per hour
  3. ES 03 $50.18 per hour
  4. ES 02 $42.62 per hour
  5. ES 01 $37.87 per hour
Not applicable
Data conversion services:
  1. preparation of work for data conversion
    $22.40 per hour
  2. routing cards
    $23.00 per 1,000 cards
  3. data conversion
    $11.00 per hour
  4. use of terminal
    $ 1.00 per hour
  1. preparation of work for data conversion
    $22.89 per hour
  2. routing cards
    $23.51 per 1,000 cards
  3. data conversion
    $11.24 per hour
  4. use of terminal
    $ 1.02 per hour
Not applicable
Output servicestable 4 note **:
(a) administrative support services provided by a member of the Administrative Services (AS) or Clerical and Regulatory (CR) group
  1. AS 02 $40.95 per hour
  2. CR 04 $30.55 per hour
  3. CR 03 $30.05 per hour
  1. AS 02 $41.85 per hour
  2. CR 04 $31.22 per hour
  3. CR 03 $30.71 per hour
Not applicable
(b) printouts $0.19 per 1,000 lines $0.19 per 1,000 lines Not applicable
(c) magnetic tapes $20.00 each $20.44 each Not applicable
(d) 3480 self-loading cartridges $5.50 each $5.62 each Not applicable
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