Service Standards 2017-2018


Service standards for tax returns, benefits, and claims

Individual income tax returns (T1)

  • What is this? This is a timeliness service standard for processing T1 individual income tax returns from individuals. This service standard was modified in 2017-2018.
  • Standard: Our goal is to issue your notice of assessment within two weeks of receiving your digital individual income tax return, and within eight weeks of receiving your paper individual income tax return.Footnote 1
  • Target: The CRA aims to meet this standard 95% of the time.
  • How you can request this service from the CRA:
    • Internet
    • EFILE service provider
    • Mail
  • How you will receive this service from the CRA:
    • Mail
Performance results:
2013-2014 2014-2015 2015-2016
N/A N/A N/A

Corporation income tax returns (T2)

  • What is this? This is a timeliness service standard for assessing T2 corporation income tax returns from businesses and incorporated self-employed individuals. This service standard was modified in 2017-2018.
  • Standard: Our goal is to issue your notice of assessment within six weeks of receiving your digital corporation income tax return, and within sixteen weeks of receiving your paper corporation income tax return.
  • Target: The CRA aims to meet this standard 95% of the time.
  • How you can request this service from the CRA:
    • Internet
    • Mail
  • How you will receive this service from the CRA:
    • Mail
Performance results:
2013-2014 2014-2015 2015-2016
N/A N/A N/A

GST/HST returns

  • What is this? This is a timeliness service standard for processing GST/HST returns from businesses and self-employed individuals. This service standard was modified in 2017-2018.
  • Standard: Our goal is to issue your notice of assessment, if applicable, within four weeks of receiving your digital GST/HST return, and within eight weeks of receiving your paper GST/HST return.Footnote 2
  • Target: The CRA aims to meet this standard 95% of the time.
  • How you can request this service from the CRA:
    • Internet
    • Telephone
    • Mail
  • How you will receive this service from the CRA:
    • Mail
    • My Business Account
Performance results:
2013-2014 2014-2015 2015-2016
N/A N/A N/A

Trust returns (T3)

  • What is this? This is a timeliness service standard for processing T3 trust returns from trust recipients. A T3 income tax return is a form completed by a trustee to assess the tax liability of a trust. A T3 return is filed as both an income tax return (which calculates tax liability) and an information return (which reports amounts allocated and designated to beneficiaries). This service standard was introduced in 1999-2000.
  • Standard: Our goal is to issue your notice of assessment within seventeen weeks of receiving your trust return.
  • Target: The CRA aims to meet this standard 95% of the time.
  • How you can request this service from the CRA:
    • Mail
  • How you will receive this service from the CRA:
    • Mail
Performance results:
2013-2014 2014-2015 2015-2016
99.3% 96.3% 96.4%

T1 adjustment requests

  • What is this? This is a timeliness service standard for responding to adjustment requests (T1) from individuals or their representatives. Our standard applies to straightforward taxpayer-requested adjustments. Less straightforward requests may take longer than the standard. This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. This service standard was modified in 2017-2018.
  • Standard: Our goal is to issue your notice of reassessment within an average of two weeks of receiving your digital request to change your individual income tax return, and within an average of eight weeks of receiving your paper request to change your individual income tax return.
  • Target: The CRA aims to meet this standard 95% of the time.
  • How you can request this service from the CRA:
    • My Account
    • Telephone
    • Mail
  • How you will receive this service from the CRA:
    • My Account
    • Mail
Performance results:
2013-2014 2014-2015 2015-2016
N/A N/A N/A

Benefit applications

  • What is this? This is a timeliness service standard for processing Canada child benefits applications, and children's special allowances applications and cancellation forms submitted by benefit recipients. This service standard was modified in 2017-2018.
  • Standard: Our goal is to issue your notice and payment, if applicable, within eight weeks of receiving your digital benefit application, and within eleven weeks of receiving your paper benefit application.
  • Target: The CRA aims to meet this standard 95% of the time.
  • How you can request this service from the CRA:
    • Mail
    • Internet
  • How you will receive this service from the CRA:
    • Mail
Performance results:
2013-2014 2014-2015 2015-2016
N/A N/A N/A

Claims - SR&ED tax incentives - claimant-requested adjustments to non-refundable claims

  • What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada. The SR&ED program is a federal tax incentive program administered by the CRA that encourages Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. It is the largest single source of federal government support for industrial R&D. The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work. The service standards for the SR&ED program were introduced in 2001-2002.
  • Standard: Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) 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.
  • Target: The CRA aims to meet this standard 90% of the time.
  • How you can request this service from the CRA:
    • Internet
    • Mail
  • How you will receive this service from the CRA:
    • Mail
    • In person
Performance results:
2013-2014 2014-2015 2015-2016
93% 95% 93%

Claims - SR&ED tax incentives - claimant-requested adjustments to refundable claims

  • What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada. The SR&ED program is a federal tax incentive program administered by the CRA that encourages Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. It is the largest single source of federal government support for industrial R&D. The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work. The service standards for the SR&ED program were introduced in 2001-2002.
  • Standard: Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) 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.
  • Target: The CRA aims to meet this standard 90% of the time.
  • How you can request this service from the CRA:
    • Internet
    • Mail
  • How you will receive this service from the CRA:
    • Mail
    • In person
Performance results:
2013-2014 2014-2015 2015-2016
96% 93% 95%

Claims - SR&ED tax incentives - non-refundable claims

  • What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada. The SR&ED program is a federal tax incentive program administered by the CRA that encourages Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. It is the largest single source of federal government support for industrial R&D. The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work. The service standards for the SR&ED program were introduced in 2001-2002.
  • Standard: Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims.
  • Target: The CRA aims to meet this standard 90% of the time.
  • How you can request this service from the CRA:
    • Internet
    • Mail
  • How you will receive this service from the CRA:
    • Mail
    • In person
Performance results:
2013-2014 2014-2015 2015-2016
96% 96% 97%

Claims - SR&ED tax incentives - refundable claims

  • What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada. The SR&ED program is a federal tax incentive program administered by the CRA that encourages Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. It is the largest single source of federal government support for industrial R&D. The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work. The service standards for the SR&ED program were introduced in 2001-2002.
  • Standard: Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 120 calendar days from receipt of a complete claim for refundable claims.
  • Target: The CRA aims to meet this standard 90% of the time.
  • How you can request this service from the CRA:
    • Internet
    • Mail
  • How you will receive this service from the CRA:
    • Mail
    • In person
Performance results:
2013-2014 2014-2015 2015-2016
96% 95% 95%

Claims - video and film tax credits - refundable claims - audited

  • What is this? This is a timeliness service standard for reviewing 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 British Columbia (B.C.) Film and Television Tax Credit, the B.C. 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. The objective of these tax credits is to encourage Canadian programming and to support an active film and video industry in Canada.
  • Standard: Our goal is to 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 B.C. Film and Television Tax credit, the B.C. Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, and 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.
  • Target: The CRA aims to meet this standard 90% of the time.
  • How you can request this service from the CRA:
    • Internet
    • Mail
  • How you will receive this service from the CRA:
    • Mail
    • In person
Performance results:
2013-2014 2014-2015 2015-2016
96% 94% 95%

Claims - video and film tax credits - refundable claims - unaudited

  • What is this? This is a timeliness service standard for reviewing 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 British Columbia (B.C.) Film and Television Tax Credit, the B.C. 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. The objective of these tax credits is to encourage Canadian programming and to support an active film and video industry in Canada.
  • Standard: Our goal is to 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 B.C. Film and Television Tax credit, the B.C. Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, and the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit within 60 calendar days from the date of receipt where no audit action is undertaken.
  • Target: The CRA aims to meet this standard 90% of the time.
  • How you can request this service from the CRA:
    • Internet
    • Mail
  • How you will receive this service from the CRA:
    • Mail
    • In person
Performance results:
2013-2014 2014-2015 2015-2016
96% 96% 98%
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