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User Fees/External Fees

User Fees Act – Advance Income Tax Ruling Fee
A. User Fee
Advance Income Tax Ruling Fee
Fee Type
Regulatory (R)
Fee Setting Authority
Financial Administration Act – 19(b)
Date Last Modified
2000-2001
Performance Standards
The key service standard target is to issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information. The Canada Revenue Agency (CRA) Quality Management System requires a telephone acknowledgement of receipt of the request within 24 business hours. Within 14 days, a review of the file for completeness is conducted and an acknowledgement letter, complete with a contact name and request for any missing information (if required) is sent to the client. The client is again contacted by telephone when the file is assigned for processing. Where a delay is unavoidable, clients are contacted and delays are discussed with them.
Performance Results
Actual 2009-2010 results: 98 days
(in thousands of dollars)
2009-2010
Planning Years
Forecast Revenue
Actual Revenue
Full Cost
Fiscal Year
Forecast Revenue
Estimated Full Cost
2,000
1,531
4,036
2010-2011
2,000
4,036
 
 
 
2011-2012
2,000
4,036
 
 
 
2012-2013
2,000
4,036
B. Other Information:
As a result of the latest Management Accountability Framework VII assessment, the CRA will be creating a user fee policy instrument outlining how user fees are to be determined, applied and managed. This will include a standard review cycle to evaluate how external user fee practices are being managed, to ensure that they are still relevant, and determine if they need to be updated to reflect current operating environment requirements.

Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee
A. External Fee
Advance Income Tax Ruling Fee
Service Standard
The key service standard target is to issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information. The Canada Revenue Agency (CRA) Quality Management System requires a telephone acknowledgement of receipt of the request within 24 business hours. Within 14 days, a review of the file for completeness is conducted and an acknowledgement letter, complete with a contact name and request for any missing information (if required) is sent to the client. The client is again contacted by telephone when the file is assigned for processing. Where a delay is unavoidable, clients are contacted and delays are discussed with them.
Performance Results
Actual 2009-2010 results: 98 days
Stakeholder Consultation
Client feedback is largely received informally during the CRA’s attendance at major tax conferences. Generally, there is a very high degree of satisfaction with the quality of advance income tax rulings albeit the clients would like to receive them faster. The CRA will be conducting a comprehensive study of all aspects of the rulings program in an effort to be able to come up with efficiencies and meet the service standard. This study will be completed by the end of 2010-2011.
B. Other Information:
As a result of the latest Management Accountability Framework VII assessment, the CRA will be creating a user fee policy instrument outlining how user fees are to be determined, applied, and managed. This will include a standard review cycle to evaluate how external user fee practices are being managed, to ensure that they are still relevant, and determine if they need to be updated to reflect current operating environment requirements.

User Fees Act – Taxation Statistical Analyses and Data Processing Fee
A. User Fee
Taxation Statistical Analyses and Data Processing Fee
Fee Type
Regulatory (R)
Fee Setting Authority
Financial Administration Act 19(b)
Date Last Modified
1992
Performance Standards
Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance Results
Average time to provide the requested data is 22 days
(in thousands of dollars)
2009-2010
Planning Years
Forecast Revenue
Actual Revenue
Full Cost
Fiscal Year
Forecast Revenue
Estimated Full Cost
10
22
22
2010-2011
17
17
 
 
 
2011-2012
17
17
 
 
 
2012-2013
17
17
B. Other Information:
As a result of the latest Management Accountability Framework VII assessment, the CRA will be creating a user fee policy instrument outlining how user fees are to be determined, applied, and managed. This will include a standard review cycle to evaluate how external user fee practices are being managed, to ensure that they are still relevant, and determine if they need to be updated to reflect current operating environment requirements.

Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee
A. External Fee
Taxation Statistical Analyses and Data Processing Fee
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 provide the requested data was 22 days.
Stakeholder Consultation
Client satisfaction surveys were sent to external clients. The responses received indicated a satisfaction rate of 100%.
B. Other Information:
As a result of the latest Management Accountability Framework VII assessment, the CRA will be creating a user fee policy instrument outlining how user fees are to be determined, applied, and managed. This will include a standard review cycle to evaluate how external user fee practices are being managed, to ensure that they are still relevant, and determine if they need to be updated to reflect current operating environment requirements.

User Fees Act – Access to Information Processing Fee
A. User Fee
Fees charged for the processing of access requests filed under the Access to Information Act
Fee Type
Other Products and Services (O)
Fee Setting Authority
Access to Information and Privacy Act
Date Last Modified
1992
Performance Standards
Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period. The Canada Revenue Agency’s (CRA) internal processing standard is to complete 90% of filed requests within the legislative deadline.
Performance Results
77% of the requests made under the Access to Information Act were processed within the legislative timeframe. In 2010-2011, the CRA will continue to focus attention on streamlining processes, procedures and practices to meet its obligations and responsibilities under the Access to Information Act. The Access to Information and Privacy Directorate has developped and is in the process of implementing a comprehensive plan to address challenges and expedite the processing of files.
(in thousands of dollars)
2009-2010
Planning Years
Forecast Revenue
Actual Revenue
Full Cost
Fiscal Year
Forecast Revenue
Estimated Full Cost
40
52
2,447
2010-2011
46
2,447
 
 
 
2011-2012
46
2,447
 
 
 
2012-2013
46
2,447
B. Other Information:
It is the Canada Revenue Agency’s practice to waive reproduction fees where the total owing per amount is less than $25.

Policy on Service Standards for External Fees – Access to Information Processing Fee
A. External Fee
Access to Information Processing Fee
Service Standard
Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period.
The Canada Revenue Agency’s (CRA) internal processing standard is to complete 90% of filed request within the legislative deadline.
Performance Results
77% of the requests made under the Access to Information Act were processed within the legislative timeframe. In 2010-2011, the CRA will continue to focus attention on streamlining processes, procedures and practices to meet its obligations and responsibilities under the Access to Information Act. The Access to Information and Privacy Directorate has developped and is in the process of implementing a comprehensive plan to address challenges and expedite the processing of files.
Stakeholder Consultation
The service standard is established by the Access to Information Act and the Access to Information Regulations. Consultations with stakeholders were undertaken for amendments done in 1986 and 1992.
B. Other Information:
It is the Canada Revenue Agency’s practice to waive reproduction fees where the total owing per amount is less than $25.