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User Fees/External Fees
In the 2009-2010 Annual Report, the Canada Revenue Agency indicated its plans to create a user fee policy instrument. As a first step in that plan, the Agency developed and introduced in 2010-2011 new Directives on Costing and on Cost Recovery and Charging that provide general direction and requirements on charging practices and processes. Work is now underway to review existing procedures and instructions related to how fees are determined, applied and managed to ensure they are complete and relevant.
User Fees Act – Advance Income Tax Ruling Fee
A. User Fee: Advance Income Tax Ruling Fee
Fee Setting Authority: Financial Administration Act – 19(b)
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.
Performance Results: Actual 2010-2011 results: 102 days
Where a delay is unavoidable, clients are contacted and notified of the delays. In addition, the Canada Revenue Agency has recently completed a comprehensive study of its performance in this area and will work towards taking the necessary steps in gradually moving back towards its published service standard.
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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.
Performance Results: Actual 2010-2011 results: 102 days
Where a delay is unavoidable, clients are contacted and notified of the delays. In addition, the Canada Revenue Agency (CRA) has recently completed a comprehensive study of its performance in this area and will work towards taking the necessary steps in gradually moving back towards its published service standard.
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. Further to consultation with stakeholders, the CRA will be conducting analysis on its service standards.
User Fees Act – Taxation Statistical Analyses and Data Processing Fee
A. User Fee:Taxation Statistical Analyses and Data Processing Fee
Fee Setting Authority: Financial Administration Act-19(b)
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 14 days
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 14 days.
Stakeholder Consultation: Client satisfaction surveys were sent to external clients. The responses received indicated a satisfaction rate of 100%.
User Fees Act – Access to Information Processing Fee
A. User Fee: Access to Information Processing Fee
Fee Type: Other Products and Services (O)
Fee Setting Authority: Access to Information and Privacy Act
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: 63% of the requests made under the Access to Information Act were processed within the legislative timeframe. The CRA was able to increase its capacity in 2010-2011 and successfully launched its external website. In 2011-2012, the CRA will continue to improve its performance to meet its legislative obligations with regards to the Access to Information Act.
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: 63% of the requests made under the Access to Information Act were processed within the legislative timeframe. The CRA was able to increase its capacity in 2010-2011 and successfully launched its external website. In 2011-2012, the CRA will continue to improve its performance in order to meet its legislative obligations with regards to the Access to Information Act.
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.