2019 to 2020 Fees Report

© Her Majesty the Queen in Right of Canada, represented by the Minister of National Revenue, 2020

Catalogue No. Rv1-38E-PDF

ISSN 2562-6019

This document is available on the Government of Canada website at www.canada.caEndnote i

This document is available in alternative formats upon request.

Table of contents

Minister's message

On behalf of the Canada Revenue Agency, I am pleased to present our report on fees for the 2019-2020 fiscal year.

The Service Fees Act provides a modern legislative framework that enables cost-effective delivery of services and, through better reporting to Parliament, improves transparency and oversight.

In the spirit of open and transparent fee management, this year's report includes additional details on the components that comprise Canada Revenue Agency fees set by act, regulation, or fees notice. The Agency is also reviewing these fees to ensure the continued relevance of fee amounts, service standards, and associated remissions policies.

I will continue to lead my department's transition to the reporting regime provided under the Service Fees Act.

Original signed

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

About this report

This report, which is tabled under section 20 of the Service Fees ActEndnote ii and section 4.2.8 of the Directive on Charging and Special Financial AuthoritiesEndnote iii,contains information about the fees that the Canada Revenue Agency had the authority to set in the 2019-2020 fiscal year.

Government of Canada departments may set fees for services, licences, permits, products, the use of facilities; for other authorizations of rights or privileges; or to recover, in whole or in part, costs incurred in relation to a regulatory scheme.

For reporting purposes, fees must be categorized under the following three fee setting mechanisms:

  1. Act, regulation or fees notice
    • An act of Parliament delegates the fee setting authority to a department, minister or Governor in Council.
  2. Contract
    • Ministers have the authority to enter into contracts, which are usually negotiated between the minister and an individual or organization, and which cover fees and other terms and conditions. In some cases, that authority may also be provided by an act of Parliament.
  3. Market-rate or auction or both
    • The authority to set these fees is pursuant to an act of Parliament or regulation, and the minister, department or Governor in Council has no control over the fee amount.

This report contains information about all fees that are under the Agency's authority, including any that are collected by another department.

The information covers fees that are subject to the Service Fees Act.

For fees set by contract, fees set by market-rate, auction or both, the report provides totals only. For fees set by act, regulation or fees notice, it provides totals for fee groupings, as well as detailed information for each fee.

Although the fees that the Agency charges under the Access to Information Act are subject to the Service Fees Act, they are not included in this report. Information on the Agency's access to information fees for the 2019-2020 fiscal year can be found in our access to information report, which is posted on Canada Revenue Agency's Annual Reports to Parliament on the Administration of the Access to Information Act and the Privacy ActEndnote iv.

Remissions

A remission is a partial or full return of a fee to a fee payer who paid for a service for which a department deemed that the service standard was not met.

Under the Service Fees Act, departments must develop policies for determining whether a service standard has been met and for determining how much of a fee will be remitted to a fee payer if a service standard is not met. This requirement will not take effect until April 1, 2021, so this report does not include remissions issued under the Service Fees Act. The report also does not include other remissions.

Overall totals, by fee setting mechanism

The following table presents the total revenue, cost and remissions for all fees that the Agency had the authority to set in the 2019-2020 fiscal year, by fee setting mechanism.

Overall totals for the 2019-2020 fiscal year, by fee setting mechanism
Fee setting mechanism Revenue ($) Cost ($) Remissions ($)
Table 1 Note
Table 1 Note *

The figures presented are the Agency’s totals for services provided on a cost-recovery basis to clients external to the federal government, including provinces, territories, crown corporations and private entities. These services are provided using non-legally binding arrangements, such as memoranda of understanding.

Return to table 1 note * referrer

Fees set by contract table 1 note * 139,286,800 139,286,800 Remissions do not apply to fees set by contract.
Fees set by market-rate, auction or both 0 0 Remissions do not apply to fees set by market-rate, auction or both.
Fees set by act, regulation or fees notice 1,688,789 3,157,424 0
Total 140,975,589 142,444,224 0

Totals, by fee grouping, for fees set by act, regulation or fees notice

The following tables present, for each fee grouping, the total revenue, cost and remissions for all fees that the CRA had the authority to set in 2019–20 that are set by any of the following:

A fee grouping is a grouping of all the fees that a department has the authority to set for activities relating to a single business line, directorate or program.

Fee grouping – Advance income tax rulings: totals for the 2019-2020 fiscal year
Revenue ($) Cost ($) Remissions ($)
1,629,283 3,010,423 0
Fee grouping – Taxation statistical analyses and data processing services: totals for the 2019-2020 fiscal year
Revenue ($) Cost ($) Remissions ($)
59,506 147,001 0

Details on each fee set by act, regulation or fees notice

This section provides detailed information on each fee that the Agency had the authority to set in the 2019-2020 fiscal year and that was set by any of the following:

Fee grouping

Advance income tax rulings

Fee

Advance income tax rulings fee

Year fee-setting authority was introduced

1970

Last year fee‑setting authority was amended

2000

Service standard

The service standard target is to issue 80% of advance income tax rulings within 90 business days of receipt of all essential information from the client. 

Performance result

During the 2019-2020 fiscal year, 85% of advance income tax rulings were issued within 90 days of receipt of all essential information from the client. 

Application of Low-Materiality Fees Regulations

Material (formula) - Advance income tax rulings fee

Details on each fee
Fee 2019–20 fee amount ($) 2019–20 total fee revenue ($) Fee adjustment date Adjusted fee amount in 2021–22 ($)
Table 2 Note
Table 2 Note **

Note: Original fees order text (last updated in 2000) is shown.

Return to table 2 note ** referrer

The fee payable by a person who requests the Minister of National Revenue to provide an advance income tax ruling is: - 1,629,283 April 1, 2021 -
$100 for each of the first 10 hours or part of an hour, and: 102.20 per hour - - 104.04 per hour
$155 for each subsequent hour or part of an hour that is spent in preparing the ruling, whether or not the request is withdrawnFootnote ** 158.41 per hour - - 161.26 per hour

Fee grouping

Taxation statistical analyses and data processing services

Fee

Computer analyses and programming services
Use of computer facilities
Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group
Data conversion services: a. preparation of work for data conversion
Data conversion services: b. routing cards
Data conversion services: c. data conversion
Data conversion services: d. use of terminal
Output Services: a. administrative support services provided by a member of the Administrative Services (AS) or Clerical and Regulatory (CR) group
Output Services: b. printouts
Output Services: c. magnetic tapes
Output Services: d. 3480 self-loading cartridges

Year fee-setting authority was introduced

1992

Last year fee‑setting authority was amended

Not applicable

Service standard

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

Performance result

Statistical data was provided within an average of 10 calendar days upon receiving the essential information from the external clients. The CRA is currently in the process of updating the service standard.

Application of Low-Materiality Fees Regulations

Material (formula) - Computer analyses and programming services
Material (formula) - Use of computer facilities
Material (formula) - Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group
Material (formula) - Data conversion services: a. preparation of work for data conversion
Material (formula) - Data conversion services: b. routing cards
Material (formula) - Data conversion services: c. data conversion
Material (formula) - Data conversion services: d. use of terminal
Material (formula) - Output Services: a. administrative support services provided by a member of the Administrative Services (AS) or Clerical and Regulatory (CR) group
Material (formula) - Output Services: b. printouts
Material (formula) - Output Services: c. magnetic tapes
Material (formula) - Output Services: d. 3480 self-loading cartridges

Details on each fee set by act, regulation or fees notice (table 2)
Fee 2019–20 fee amount ($) 2019–20 total fee revenue ($) Fee adjustment date Adjusted fee amount in 2021–22 ($)
Computer analyses and programming services 52.58 per hour 0.00 April 1, 2021 53.53 per hour
Use of computer facilities
.05 per resource unit 0.00 April 1, 2021 .05 per resource unit
Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group
ES 05: 64.03 per hour
ES 04: 57.90 per hour
ES 03: 50.18 per hour
ES 02: 42.62 per hour
ES 01: 37.87 per hour
57,330 April 1, 2021 ES 05: 65.18 per hour
ES 04: 58.94 per hour
ES 03: 51.08 per hour
ES 02: 43.38 per hour
ES 01: 38.55 per hour
Data conversion services: a. preparation of work for data conversion 22.89 per hour 0.00 April 1, 2021 23.30 per hour
Data conversion services: b. routing cards 23.51 per 1000 cards 0.00 April 1, 2021 23.93 per 1000 cards
Data conversion services: c. data conversion 11.24 per hour 0.00 April 1, 2021 11.44 per hour
Data conversion services: d. use of terminal 1.02 per hour 0.00 April 1, 2021 1.04 per hour
Output Services: a. administrative support services provided by a member of the Administrative Services (AS) or Clerical and Regulatory (CR) group AS 02: 41.85 per hour
CR 04: 31.22 per hour
CR 03: 30.71 per hour
2,176 April 1, 2021 AS 02: 42.60 per hour
CR 04: 31.78 per hour
CR 03: 31.26 per hour
Output Services: b. printouts 0.19 per 1000 lines 0.00 April 1, 2021 0.20 per 1000 lines
Output Services: c. magnetic tapes 20.44 each 0.00 April 1, 2021 20.81 each
Output Services: d. 3480 self-loading cartridges 5.62 each 0.00 April 1, 2021 5.72 each
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