2020 to 2021 Fees Report
© Her Majesty the Queen in Right of Canada, represented by the Minister of National Revenue, 2021
Catalogue No. Rv1-38E-PDF
ISSN 2562-6019
This document is available on the Government of Canada website at www.canada.ca
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 2020–21.
In keeping with the Agency’s ongoing commitment to open and transparent fee management, this year’s report once again provides detailed information about the components that comprise Canada Revenue Agency service fees.
New developments in fiscal year 2020–21 included updating the service standards and adding new performance-based provisions for remissions (refunds) for the Agency’s fees for Advance Income Tax Rulings (AITR) and for Taxation Statistical Analysis and Data Processing Services. These updates went into effect April 1, 2021. As well, the AITR fee will increase on April 1, 2022, as part of a phased-in adjustment that will better reflect the actual cost of providing this service.
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 Act, including the Low Materiality Fees Regulations and subsection 4.2.8 of the Directive on Charging and Special Financial Authorities, contains information about the fees that the Canada Revenue Agency had the authority to set in 2020–21.Endnote 1
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:
- Act, regulation or fees notice
- An act of Parliament delegates the fee-setting authority to a department, minister or Governor in Council.
- 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.
- Market rate or auction
- 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. The information covers fees subject to the Service Fees Act.
For fees set by contract, the report provides totals only. For fees set by act, regulation or fees notice, the report 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 were subject to the Service Fees Act, they are not included in this report. Information on the Agency’s access to information fees for 2020–21 can be found in our access to information report, which is posted on our web page: Canada Revenue Agency's Annual Reports to Parliament on the Administration of the Access to Information Act and the Privacy Act.
Remissions
This report does not include remissions issued under the authority of the Service Fees Act, since this requirement took effect on April 1, 2021. Remissions issued under the Service Fees Act will be reported for the first time, as applicable, in the 2021–22 Fees Report, which will be published in 2022–23.
The Service Fees Act requires departments to remit a fee, in part or in full, to a fee payer when a service standard is deemed not met. Under the Service Fees Act and the Directive on Charging and Special Financial Authorities, departments had to develop policies and procedures for determining:
- whether a service standard has been met
- how much of a fee will be remitted to a fee payer if a service standard is deemed not met
The Canada Revenue Agency’s remission policy and procedures were made available to the public as of April 1, 2021, and can be found on the following web page: Remissions for Service Fees.
No other remissions related to fees were issued by the Agency since it did not have or seek other authorities to remit.
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 2020–21, by fee-setting mechanism.
| Fee setting mechanism | Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|---|
| Fees set by contract table 1 note * | 131,401,652 | 131,401,652 | Remissions do not apply to fees set by contract. |
| Fees set by either market rate or auction | 0 | 0 | 0 |
| Fees set by act, regulation or fees notice | 1,603,005 | 3,933,951 | 0 |
| Total | 133,004,657 | 135,335,603 | 0 |
Table 1 Note
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Totals, by fee grouping, for fees set by act, regulation or fees notice
The following section presents, for each fee grouping, the total revenue, cost and remissions for all fees that the Agency had the authority to set in 2020–21 that are set by any of the following:
- act
- regulation
- fees notice
A fee grouping is a set of fees relating to a single business line, directorate or program that a department had the authority to set for those activities.
Advance Income Tax Rulings: totals for 2020–21
Fee grouping
Advance Income Tax Rulings
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 1,560,142 | 3,832,586 | 0 |
Taxation Statistical Analysis and Data Processing Services: totals for 2020–21
Fee grouping
Taxation Statistical Analysis and Data Processing Services
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 42,863 | 101,365 | 0 |
Details on each fee set by act, regulation or fees notice
This section provides detailed information on each fee that the Agency had the authority to set in 2020–21 and that was set by any of the following:
- act
- regulation
- fees notice
Fee grouping
Advance Income Tax Rulings
Fee
Advance Income Tax Rulings Fee prior to April 1, 2022
Fee-setting authority
- Financial Administration Act, 19(1)(b)
- Advance Income Tax Ruling Fees Order (SOR/90-234)
Year fee-setting authority was introduced
1970
Last year fee‑setting authority was amended
2000
Service standard
The service standard target is to issue 80% of advance income tax rulings within 90 business days of receipt of all essential information from the client.
Performance result
During the 2019-2020 fiscal year, 87.9% of advance income tax rulings were issued within 90 days of receipt of all essential information from the client.
Application of Low-Materiality Fees Regulations
Material (formula) - Advance income tax rulings fee
| Fee | 2020–21 fee amount ($) | 2020–21 total fee revenue ($) | Fee adjustment date in 2022–23 | 2022–23 fee amount ($)Footnote ** |
|---|---|---|---|---|
| The fee payable by a person who requests the Minister of National Revenue to provide an advance income tax ruling is: | - | 1,560,142 | April 1, 2022 | - |
| $100 for each of the first 10 hours or part of an hour, and: | 104.24 | - | - | 0 |
| $155 for each subsequent hour or part of an hour that is spent in preparing the ruling, whether or not the request is withdrawn.Footnote * | 161.58 | - | - | 0 |
Table 2 Note
|
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Fee
Advance Income Tax Rulings Fee starting on April 1, 2022
Fee-setting authority
- Financial Administration Act, 19(1)(b)
- Order Amending the Advance Income Tax Ruling Fees Order (SOR/2021-173)
Year fee-setting authority was introduced
1970
Last year fee setting authority was amended
2021
Service standard
Our objective is to issue an advance income tax ruling (Ruling) to the client within a specified, agreed-upon time period. The service standard is 90 business days commencing with the receipt of all information required from the client as outlined in Information Circular IC 70-6, Advance Income Tax Rulings and Technical Interpretations.
Our objective is to complete a pre-ruling consultation teleconference with the client within a specified, agreed-upon time period. The service standard is within 15 business days from the date the Agency confirms to the client that the Pre-ruling Consultation request has been accepted as outlined in Information Circular IC70-6.
In some cases, achieving the 90 or 15 business days service target may not be possible due to delays outside of the Agency’s control. This may arise in situations involving exceptionally complex cases, requests to expand and change the scope of the Ruling or pre-ruling consultation, or cases that require intra-governmental consultation, for example with the Departments of Justice or Finance. In those circumstances, when the service target date needs to be adjusted, the Agency will inform the client in advance and establish an alternate mutually agreed upon service target date.
Performance result
Not applicable
Application of Low-Materiality Fees Regulations
Material (formula): Advance Income Tax Rulings Fee
| Fee | 2020–21 fee amount ($) | 2020–21 total fee revenue ($) | Fee adjustment date in 2022–23 | 2022–23 fee amount ($) |
|---|---|---|---|---|
| The fee payable by a person who requests the Minister of National Revenue to provide an advance income tax ruling, whether or not the request is withdrawn, is: | 0 | 0 | April 1, 2022 | - |
| $221.24 during the period beginning on April 1, 2022 and ending on March 31, 2023, and: | - | - | - | 221.24 |
| $281.22 as of April 1, 2023, | - | - | - | - |
| for each hour or part of an hour that is spent in preparing the ruling. | - | - | - | - |
Fee grouping
Taxation Statistical Analysis 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
Fee-setting authority
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 3 calendar days upon receiving the essential information from the external clients.
Application of Low-Materiality Fees Regulations
Statistical data was provided within an average of 3 calendar days upon receiving the essential information from the external clients.
- 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
| Fee | 2020–21 fee amount ($) | 2020–21 total fee revenue ($) | Fee adjustment date in 2022–23 | 2022–23 fee amount ($) |
|---|---|---|---|---|
| Computer analyses and programming services | 53.63 per hour | 0 | April 1, 2022 | 55.35 per hour |
| Use of computer facilities | .05 per resource unit | 0 | April 1, 2022 | .05 per resource unit |
| Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group | ES-05: 65.31 per hour ES-04: 59.05 per hour ES-03: 51.18 per hour ES-02: 43.47 per hour ES-01: 38.62 per hour |
41,652 | April 1, 2022 | ES-05: 67.39 per hour ES-04: 60.94 per hour ES-03: 52.82 per hour ES-02: 44.86 per hour ES-01: 39.86 per hour |
| Data conversion services: a. preparation of work for data conversion | 23.35 per hour | 0 | April 1, 2022 | 24.10 per hour |
| Data conversion services: b. routing cards | 23.98 per thousand cards | 0 | April 1, 2022 | 24.74 per thousand cards |
| Data conversion services: c. data conversion | 11.47 per hour | 0 | April 1, 2022 | 11.83 per hour |
| Data conversion services: d. use of terminal | 1.04 per hour | 0 | April 1, 2022 | 1.08 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: 42.69 per hour CR-04: 31.85 per hour CR-03: 31.33 per hour |
1,211 | April 1, 2022 | AS-02: 44.05 per hour CR-04: 32.86 per hour CR-03: 32.33 per hour |
| Output services: b. printouts | .20 per 1000 lines | 0 | April 1, 2022 | .20 per 1000 lines |
| Output services: c. magnetic tapes | 20.85 each | 0 | April 1, 2022 | 21.51 each |
| Output services: d. 3480 self-loading cartridges | 5.73 each | 0 | April 1, 2022 | 5.92 each |
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