Service Standards 2022–2023

Tax returns, benefits, claims, and clearance certificates

• Tax returns
• Benefits
• Claims
• Clearance certificates

Tax returns

Individual income tax returns (T1) – digital

• What is this? This is a timeliness service standard for processing T1 individual income tax returns received electronically from individuals. Our standard applies to returns received on or before filing due dates and excludes returns filed for deceased, bankruptcy, international and non-resident individuals, and emigrants. It also does not apply in situations where returns are filed for multiple tax years, or contact must be made for more information. This service standard was modified in 2018-2019.
• Our standard: Our goal is to issue your notice of assessment within two weeks of receiving your on-time filed digital individual income tax return.
• Our target: The CRA aims to meet this standard 95% of the time.
• Our performance result: In the 2022 filing season, 96% of the on-time filed digital T1 individual income tax returns received were processed within this standard.

Individual income tax returns (T1) – paper

• What is this? This is a timeliness service standard for processing paper T1 individual income tax returns from individuals. Our standard applies to returns received on or before filing due dates and excludes returns filed for deceased, bankruptcy, international and non-resident individuals, and emigrants. It also does not apply in situations where returns are filed for multiple tax years, or contact must be made for more information. This service standard was modified in 2018-2019.
• Our standard: Our goal is to issue your notice of assessment within eight weeks of receiving your on-time filed paper individual income tax return.
• Our target: The CRA aims to meet this standard 95% of the time.
• COVID-19: Expect the normal timeframe to be extended to 10 to 12 weeks in most cases for processing paper T1 returns. For faster service, you can submit or re-submit your return electronically using NETFILE certified tax software. This does not include returns that must be filed by paper or are excluded from electronic filing.
• Our performance result: In the 2022 filing season, 98% of the on-time filed paper T1 individual income tax returns were processed within this standard. 

Corporation income tax returns (T2) – digital

• What is this? This is a timeliness service standard for assessing T2 corporation income tax returns filed electronically from businesses and incorporated self-employed individuals. This service standard was modified in 2018-2019.
• Our standard: Our goal is to issue your notice of assessment within six weeks of receiving your digital corporation income tax return.
• Our target: The CRA aims to meet this standard 95% of the time.
• Our performance result: In the 2022-2023 fiscal year, 98% of notices were issued within the standard for T2 corporation income tax returns filed digitally.

GST/HST returns – digital

• What is this? This is a timeliness service standard for processing GST/HST returns filed electronically from businesses and self-employed individuals. This service standard was modified in 2018-2019.
• Our standard: Our goal is to issue your notice of assessment, if applicable, within four weeks of receiving your digital GST/HST return.
• Our target: The CRA aims to meet this standard 95% of the time.
• Our performance result: In the 2022-2023 fiscal year, 97% of notices were issued within the standard for GST/HST returns filed digitally.

T3 trust returns

• 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). Our goal is to process T3 trust returns within seventeen weeks, which includes assessing the T3 return and mailing a notice of assessment and refund, if applicable. This service standard was modified in 2017-2018.
• Our standard: Our goal is to issue your notice of assessment within seventeen weeks of receiving your trust return.
• Our target: The CRA aims to meet this standard 95% of the time.
• Our performance result: In the 2022-2023 fiscal year, 75% of T3 trust returns were processed within this standard. The CRA is refining the new T3 system to improve the result in 2023-2024.

T1 adjustment requests – routine – digital

• What is this? This is a timeliness service standard for responding to digital adjustment requests (T1) from individuals or their representatives. Our standard applies to straightforward taxpayer-requested adjustments only. Some change requests are considered complex and will take longer to process. Complex requests includes situations where additional information or review is required. This service standard was modified in 2019-2020.
• Our standard: Our goal is to issue your notice of reassessment or a letter of explanation within two weeks of receiving your digital request to change your individual income tax return.
• Our target: The CRA aims to meet this standard 95% of the time.
• Our performance result: In the 2022-2023 fiscal year, 98% of these notices of reassessment were issued within this standard.

T1 adjustment requests – routine – paper or telephone

• What is this? This is a timeliness service standard for responding to paper or telephone adjustment requests (T1) from individuals or their representatives. Our standard applies to straightforward taxpayer-requested adjustments only. Some change requests are considered complex and will take longer to process. Complex requests includes situations where additional information or review is required. This service standard was modified in 2019-2020.
• Our standard: Our goal is to issue your notice of reassessment or a letter of explanation within eight weeks of receiving your paper or telephone request to change your individual income tax return.
• Our target: The CRA aims to meet this standard 95% of the time.
• COVID-19: Expect the normal timeframe to be extended to 10 to 12 weeks in most cases for processing T1 adjustments submitted by paper. For faster service you can submit your requests for changes electronically, using Change My Return in My Account or ReFILE.
• Our performance result: In the 2022-2023 fiscal year, 90% of these notices of reassessment were issued within this standard. The CRA is enhancing the processing of T1 adjustments in an endeavour to improve the result in 2023-2024. 

Benefits

Benefit applications – digital

• What is this? This is a timeliness service standard for processing digital Canada child benefits applications. This service standard was modified in 2018-2019.
• Our standard: Our goal is to issue your notice and payment, if applicable, within eight weeks of receiving your digital Canada child benefit application.
• Our target: The CRA aims to meet this standard 95% of the time.
• Our performance result: In the 2022-2023 fiscal year, 92% of these digital benefit applications were processed within this standard. The Canada child benefit program experienced higher-than-expected volume of applications, affecting the CRA’s ability to respond to digital application within the established service standard. 

Benefit applications – paper

• What is this? This is a timeliness service standard for processing paper Canada child benefits applications. This service standard was modified in 2018-2019.
• Our standard: Our goal is to issue your notice and payment, if applicable, within eleven weeks of receiving your paper Canada child benefit application.
• Our target: The CRA aims to meet this standard 95% of the time.
• Our performance result: In the 2022-2023 fiscal year, 90% of these paper benefit applications were processed within this standard. The Canada child benefit program experienced higher-than-expected volume of applications, affecting the CRA’s ability to respond to paper applications within the established service standard. 

Disability Tax Credit Certificate

• What is this? This is a timeliness service standard for processing a Disability Tax Credit Certificate (Form T2201) submitted by a taxpayer or their representative. Once a form is received, our goal is to issue a Notice of Determination advising whether the eligibility has been allowed or disallowed. Our standard does not apply in situations where contact must be made for more information. This service standard was modified in 2020-2021.
• Our standard: Our goal is to issue your notice of determination of eligibility within eight weeks of receiving your Disability Tax Credit Certificate.
• Our target: The CRA aims to meet this standard 95% of the time.
• Our performance result: In the 2022-2023 fiscal year, 98% of these applications were processed within this standard.

Claims

Scientific Research and Experimental Development (SR&ED) Tax Credits, Canadian film or video production tax credit (CPTC), and film or video production services tax credit (PSTC) – Claims not selected for a review or an audit

• What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that do SR&ED in Canada and for processing corporation income tax returns that include a claim for the CPTC or the PSTC. The SR&ED program is a federal tax incentive program administered by the Canada Revenue Agency (CRA), which encourages Canadian businesses of all sizes and in all sectors to do research and development (R&D) in Canada. This program 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 film tax credits encourage Canadian programming and support an active film and video industry in Canada.
• Our standard: Our goal is to process SR&ED claims and corporation returns which include a CPTC or PSTC claim within 60 calendar days from the date we receive a complete claim, if we do not select the claim for a review or an audit.
• Our target: The CRA aims to meet this standard 90% of the time.
• Our performance result: In the 2022-2023 fiscal year, 95% of these claims were processed within this standard.

Scientific Research and Experimental Development (SR&ED) Tax Credits – Refundable claims selected for a review

• What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that do 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 do R&D in Canada. This program 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.
• Our standard: Our goal is to process a refundable SR&ED claim within 180 calendar days from the date we receive a complete claim, if we select the claim for a review.
• Our target: The CRA aims to meet this standard 90% of the time.
• Our performance result: In the 2022-2023 fiscal year, 95% of these claims were processed within this standard.

Canadian film or video production tax credit (CPTC) and film or video production services tax credit (PSTC) – Claims selected for an audit

• What is this? This is a timeliness service standard for processing corporation income tax returns that include claims for the CPTC or the PSTC. These tax credits encourage Canadian programming and support an active film and video industry in Canada.
• Our standard: Our goal is to process corporation returns that include a CPTC or PSTC claim within 120 calendar days from the date we receive a complete claim, if we select the claim for an audit.
• Our target: The CRA aims to meet this standard 90% of the time.
• Our performance result: In the 2022-2023 fiscal year, 90% of these claims were processed within this standard.

Clearance Certificate requests

• What is this? This is a timeliness service standard for processing Clearance Certificate requests (TX19 and GST352) received from legal representatives. A legal representative may want to get a clearance certificate before distribution of any property under their control. A clearance certificate certifies that all amounts for which the deceased, estate, trust, or corporation is liable to the CRA have been paid, or that we have accepted security for the payment. To avoid potential delays, the legal representative should ensure that all returns have been filed and assessed as well as any balances paid prior to submitting the clearance certificate request. This service standard was introduced in 2019-2020 and modified in 2021-2022.
• Our standard: Our goal is to issue a Clearance Certificate within 120 calendar days of receipt of the request.
• Our target: The CRA aims to meet this standard 90% of the time.
• Our performance result: In the 2022-2023 fiscal year, 96% of these requests were processed within this standard.

Pension, deferred, and education plans

• Written enquiries
• Actuarial valuation reports
• Applications

Written enquiries

Deferred income plans – response to written enquiries

• What is this? This is a timeliness service standard for responding to written enquiries pertaining to deferred income and savings plans. Written enquiries includes general enquiries, plan-specific enquiries, waivers, administrative relief, and requests to validate earnings and service. This service is provided to clients who have questions or concerns about registered pension plans, registered disability savings plans, registered education savings plans, registered retirement savings plans, registered retirement income funds, deferred profit sharing plans, supplementary unemployment benefit plans, tax-free savings accounts, or registered investments. We generally deal with all written enquiries on a first-come, first-served basis. This service standard was introduced in 1995-1996.
• Our standard: Our goal is to respond to a written enquiry within 60 calendar days of receiving your enquiry and any required supporting documents.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 80% of these written enquiries were answered within this standard.

Actuarial valuation reports

• What is this? This is a timeliness service standard for reviewing and responding to actuarial valuation reports. For an employer’s contributions to a registered defined benefit pension plan to be tax-deductible, an actuary must demonstrate that the contributions are necessary to pay for the future pension benefits for employees. These contributions must be approved by the Canada Revenue Agency (CRA). This service standard was introduced in 2001-2002.
• Our standard: Our goal is to provide a decision on the recommended employer contributions to a registered pension plan, within 270 calendar days of receipt of the actuarial valuation report.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 87.5% of these decisions were provided within this standard.

Applications

Applications to register pension plans and deferred profit sharing plans

• What is this? This is a timeliness service standard for reviewing and responding to applications to register new pension plans and deferred profit sharing plans. This service standard was modified in 2020-2021.
• Our standard: Our goal is to provide a decision within 150 calendar days of receipt of an application to register a pension plan or a deferred profit sharing plan.
• Our target: The CRA aims to meet this standard 85% of the time.
• Our performance result: In the 2022-2023 fiscal year, 92% of these decisions were provided within this standard. 

Deferred income and savings plans (specimens)

• What is this? This is a timeliness service standard for reviewing and responding to submissions to approve, amend or terminate specimen plans for disability savings plans, education savings plans, retirement income funds, retirement savings plans, registered investments, or tax-free savings accounts. A promoter, issuer or carrier can only market its plan once the specimen plan is approved by the CRA or when the proposed amendments under an existing specimen plan are approved. This service standard was amended in 2020-2021 to include registered investments.
• Our standard: Our goal is to review applications to approve, amend or terminate a specimen for a disability savings plan, education savings plan, retirement income fund, retirement savings plan, registered investments, or tax-free savings account within 60 days of receipt.
• Our target: The CRA aims to meet this standard 90% of the time.
• Our performance result: In the 2022-2023 fiscal year, 92% of these applications were reviewed within this standard. 

Charities

• Charities – written enquiries
• Charities – responding to applications

Charities – written enquiries

• What is this? This is a timeliness service standard for responding to written enquiries concerning charities. This service is provided to taxpayers who have questions or concerns relating to charities, including applicants for registration, registered charities, donors, media representatives, corporations, tax professionals, all levels of government, and the general public. This service standard was modified in 2017-2018.
• Our standard: Our goal is to review and respond to a routine^{Footnote 1} written enquiry within 45 calendar days, and review and respond to a complex^{Footnote 2} written enquiry within 120 calendar days of receiving your request and any required supporting documents.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 98% of the written enquiries concerning charities were reviewed and answered within this standard.

Charities – responding to applications

• What is this? This is a timeliness service standard for reviewing and responding to applications for charitable registration. The CRA generally processes applications for registered charitable status on a first-come, first-served basis. If the application is approved, the CRA will send a notification of charitable registration. This service standard was modified in 2018-2019.
• Our standard: Our goal is to provide an initial response within six months of receiving a complete application.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 96% of the applications for charitable registration were answered within this standard.

Rulings and interpretations

• GST/HST rulings and interpretations – written enquiries
• Advance income tax rulings

GST/HST rulings and interpretations – written enquiries

• What is this? This is a timeliness service standard for responding to written requests for GST/HST rulings and interpretations. The purpose of GST/HST rulings and interpretations is to promote voluntary compliance and consistency by providing certainty with respect to the interpretation of GST/HST legislation. Our GST/HST rulings and interpretations program provides timely, accurate, and accessible technical information on entitlements and obligations under the Excise Tax Act and related regulations. This service standard was first implemented in 2006-2007.
• In response to written requests, we issue rulings and interpretations to explain technical GST/HST matters. This service is offered at no cost.
• A ruling is a written statement that the CRA provides, that sets out the CRA position on how the relevant provisions of the Act apply to a clearly defined fact situation.
• An interpretation is a written statement that the CRA provides, that sets out the CRA view on how the Act applies to a generic fact situation.
• Our standard: Our goal is to respond to a written request for a GST/HST ruling or interpretation within 45 business days of CRA receipt of the request and all the relevant facts and supporting documentation. This excludes highly technical and precedent and/or policy-setting rulings and interpretations.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 81% of the written requests for GST/HST rulings and interpretations were answered within this standard. 

Advance income tax rulings

• What is this? This is a timeliness service standard for issuing advance income tax rulings to taxpayers. An advance income tax ruling is a written statement given to a taxpayer stating how the Canada Revenue Agency (CRA) will interpret and apply specific provisions of existing Canadian income tax law to a definite transaction or transactions the taxpayer is contemplating. The purpose of the advance income tax ruling is to promote voluntary compliance, uniformity, and self-assessment by providing certainty as to the income tax implications of the proposed transaction(s). We charge taxpayers cost recovery fees for advance income tax rulings. The service standard was modified in 2018-2019.
• Our standard: Our goal is to issue an advance income tax ruling within 90 business days of receipt of all essential information from the client.
• Our target: The CRA aims to meet the standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 82% of the advance income tax rulings were issued within this standard.

Dispute resolution – Complaints, objections, and relief requests

• Service complaints
• Tax objections
• Taxpayer relief provisions requests

Service Complaints

• What is this? This is a timeliness service standard for a service-related complaint. This service standard was introduced in 2012-2013. If a recipient is not satisfied with the service they received by a CRA employee and even after talking to a supervisor, they can proceed to file a formal Service Complaint.. The recipient can fax the form or letter, and any related documents, to 1-866-388-7371 from Canada or the United States, or 1-819-536-0701 from outside of Canada and the United States, or send it by mail.
• Visit our service complaints site: Make a service complaint.
• A complaints officer will make regular contact with you to keep you informed on the progress of your file and the status of your complaint.
• A service complaint is an expression of dissatisfaction with a service provided by the CRA. In general, service refers to the behaviour or attitude displayed by any CRA employee, or the quality and timeliness of the work performed. Complaints could include:
  • mistakes, which could refer to misunderstandings, omissions, or oversights;
  • undue delays;
  • poor or misleading information; or
  • staff behaviour.
• Our standard: Our goal is to resolve the complaint within 30 business days of receiving your complaint.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 37% of these service complaints were resolved within this standard. The CRA was impacted by continued higher than expected volumes, the complexity of cases that involve multiple Agency programs and services, and temporary system issues. The CRA continues to invest temporary resources to improve the results and return to meeting its service standards.

Tax objections

Low-complexity tax objections

• What is this? This is a timeliness service standard related to the resolution of low-complexity objections. Low-complexity objections may include issues such as credits associated with the GSTC and CCB programs, income amounts reported on an information slip, deductions from total and/or net income, and Non-refundable Tax Credits. This excludes objections that form part of a group of objections, due to the reliance on court decisions. Additional information to assist in determining complexity levels can be found here: Processing times and complexity levels – Income tax and GST/HST objections. This service standard was introduced in 2017-2018 and modified in 2020-2021.
• Our standard: Our goal is to resolve a low-complexity objection within 180 calendar days from the date the objection was received by the CRA.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 62% of these low-complexity objections were resolved within this standard. The CRA experienced an increase in the number of the objections received compared to the previous year and faced significant staff turnover that affected the CRA’s ability to meet its target. The CRA is temporarily increasing its resources and modifying the program inventory management system to improve results in 2023-2024.

Medium-complexity tax objections

• What is this? This is a timeliness service standard related to the resolution of medium-complexity objections. Medium-complexity objections may include income tax objections related to business expenses and more complex T1 issues, as well as GST/HST objections to issues such as New Housing Rebates, Input Tax Credits, and Imposition of GST/HST. This excludes objections that form part of a group of objections, due to the reliance on court decisions. Additional information to assist in determining complexity levels for objections can be found here: Processing times and complexity levels – Income tax and GST/HST objections. This service standard was introduced in 2018-2019 and modified in 2020-2021.
• Our standard: Our goal is to resolve a medium-complexity objection within 365 calendar days from the date the objection was received by the CRA.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 74% of these medium-complexity objections were resolved within this standard. The CRA was impacted by objections received related to COVID measures, which had aged while appropriate policy, procedures and training were developed as well as staffing challenges, affecting the CRA’s ability to meet its service standards. The CRA is increasing its resources to improve results in 2023-2024.

Taxpayer relief provisions requests

Requests to cancel or waive penalties and interest

• What is this? This is a timeliness service standard for issuing decision letters for taxpayer relief requests to cancel or waive penalties and interest. This standard aims to provide taxpayers filing a relief request with a decision on their request within 180 days from the date the request is received at the CRA. This service standard was introduced in 2017-2018.
• Our standard: Our goal is to issue a decision letter on a request for relief to cancel or waive penalties and interest within 180 calendar days of receiving the request.
• Our target: The CRA aims to meet this standard 85% of the time.
• Our performance result: In the 2022-2023 fiscal year, 39% of these decisions were issued within this standard. The CRA continued to receive a higher-than-normal number of requests, which affected its ability to issue decision letters for taxpayer relief requests within the established service standard. The CRA is temporarily increasing its resources and leveraging technology for the processing of taxpayer relief requests to improve the result for the 2023-2024 fiscal year.

Enquiries and account updates

• Telephone enquiries
• Account updates

Telephone enquiries

Individual, benefits, and business – telephone enquiries service

• What is this? This is a timeliness service standard for responding to individual tax, benefit, and business telephone enquiries once callers indicate that they want to speak with an agent. Should an agent be unable to fully resolve a caller's enquiry, a call transfer or a call-back may be needed. This may result in additional wait times. When call volumes result in excessive wait times, we may intermittently refer some calls to the self-service telephone options.
• Our standard: Our goal is to respond to your call within 15 minutes or less of opting to speak with an agent.
• Our target: The CRA aims to meet this standard 65% of the time.
• Our performance result: In the 2022-2023 fiscal year, 70% of these telephone enquiries were answered within this standard. 

Charities – telephone enquiries

• What is this? This is a timeliness service standard for responding to calls to the Charities telephone enquiries service. This service standard was introduced in 2020-2021.
• Our standard: Our goal is to respond to your call within two minutes or less of opting to speak with an agent.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 87% of these telephone enquiries were answered within this standard.

GST/HST rulings and interpretations – telephone enquiries

• What is this? This is a timeliness service standard for responding to calls to the GST/HST rulings and interpretations telephone enquiries service. This service standard was introduced in 2020-2021.
• Our standard: Our goal is to respond to your call within two minutes or less of opting to speak with an agent.
• Our target: The CRA aims to meet this standard 80% of the time.
• Our performance result: In the 2022-2023 fiscal year, 89.5% of these telephone enquiries were answered within this standard.

Debt management call centre – telephone service

• What is this? This is a timeliness service standard for tax and government programs collections payment arrangements and enquiries from businesses and individuals. This service standard was introduced in 2021-2022.
• Our standard: Our goal is to respond to your call within five minutes or less of opting to speak with an agent.
• Our target: The CRA aims to meet this standard 90% of the time.
• Our performance result: In the 2022-2023 fiscal year, 84% of these telephone enquiries were answered within this standard. With the start of collections actions on COVID-19 Benefits, as well as other work being completed in the Agency, the volume of calls received at the Debt Management Call Centre (DMCC) in 2022-2023 was unprecedented. Overall, the DMCC handled 78% more inbound and outbound calls than the previous fiscal year. To address the increase in call volume, the DMCC call centre agent population was increased and the new call patterns were analysed to ensure they were managed in an effective and efficient manner.

Account updates

Authorize or cancel a representative – digital

• What is this? This is a timeliness service standard for processing a digital request to authorize or cancel a representative. Our service standard only applies to a request that can be verified and contains all of the necessary information. This service standard was modified in 2020-2021.
• Our standard: Our goal is to process your request to authorize or cancel a representative within three business days of receiving your digital request.
• Our target: The CRA aims to meet this standard 95% of the time.
• Our performance result: In the 2022-2023 fiscal year, 98% of these digital requests were processed within this standard.