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Expenditure Management

Departmental Performance Reports

2007-08

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Table 5 User Fees/External Fees

Table 5.1 a) User Fees Act (UFA) – Advance Income Tax Ruling Fee


A. User Fee
Advance Income Tax Ruling Fees
Fee Type
Regulatory (R)
Fee Setting Authority
Financial Administration Act – 19(b)
Date Last Modified
April 1990
2007-2008
Forecast Revenue ($000)
1,700
Actual Revenue ($000)
2,117
Full Cost ($000)
2,760
Performance Standard[Footnote 1] 
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 Income Tax Rulings Directorate’s 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[Footnote 1]
Actual 2007-2008 results: 101 days
Planning Years
Forecast Revenue ($000)
Estimated Full Cost ($000)
2008-2009
2,000
2,760
2009-2010
2,000
2,800
2010-2011
2,000
2,800
Total:
6,000
8,360
 
B. Other Information:
The performance standard was not met primarily due to staffing issues. The performance result is expected to improve and gradually get closer to the performance standard in the next few years through the additional hiring and training of staff.

[Footnote 1] Note:

According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred prior to March 31, 2004 the:

  • Performance standard, if provided, may not have received Parliamentary review;
  • Performance standard, if provided, may not respect all establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance result, if provided, is not legally subject to UFA section 5.1 regarding fee reductions for failed performance.

Table 5.1 b) Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee


A. External Fee
Advance Income Tax Ruling Fees
Service Standard[Footnote 1] 
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 Income Tax Rulings Directorate’s (ITRD) 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, including 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[Footnote 1]
Actual 2007-2008 results: 101 days
Stakeholder Consultation
Client satisfaction questionnaires were sent out to all advance income tax ruling clients for a 2-year period from October 2002 through October 2004. At that time, responding clients from this group indicated a satisfaction rate in excess of 95%. More recently, client feedback is largely received informally during ITRD’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.
 
B. Other Information: N/A

[Footnote 1] Note:

As established pursuant to the Policy on Service Standards for External Fees:

  • Service standards may not have received Parliamentary review;
  • Service standards may not respect all performance standard establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance results are not legally subject to UFA section 5.1 regarding fee reduction for failed performance.

Table 5.2 a) User Fees Act (UFA) – Taxation Statistical Analysis and Data Processing Fee


A. User Fee
Taxation Statistical Analysis and Data Processing Fee
Fee Type
Regulatory (R)
Fee Setting Authority
Financial Administration Act 19(b)
Date Last Modified
1992
2007-2008
Forecast Revenue ($000)
550
Actual Revenue ($000)
289
Full Cost ($000)
289
Performance Standard[Footnote 1] 
Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance Results[Footnote 1]
Average provision time for requested data was 28.85 days
Planning Years
Forecast Revenue ($000)
Estimated Full Cost ($000)
2008-2009
150
150
2009-2010
150
150
2010-2011
150
150
Total:
450
450
 
B. Other Information: N/A

[Footnote 1] Note:

According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred prior to March 31, 2004 the:

  • Performance standard, if provided, may not have received Parliamentary review;
  • Performance standard, if provided, may not respect all establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance result, if provided, is not legally subject to UFA section 5.1 regarding fee reductions for failed performance.

Table 5.2 b) Policy on Service Standards for External Fees – Taxation Statistical Analysis and Data Processing Fee


A. External Fee
Taxation Statistical Analysis and Data Processing Fee
Service Standard[Footnote 1] 
Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance Results[Footnote 1]
Average provision time for requested data was 28.85 days during the 2007-2008 fiscal.
Stakeholder Consultation
Client satisfaction surveys were sent to all external clients. The responses received indicated a satisfaction rate in excess of 94%.
B. Other Information: N/A

[Footnote 1] Note:

As established pursuant to the Policy on Service Standards for External Fees:

  • Service standards may not have received Parliamentary review;
  • Service standards may not respect all performance standard establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance results are not legally subject to UFA section 5.1 regarding fee reduction for failed performance.

Table 5.3 a) User Fees Act (UFA) – 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
2007-2008
Forecast Revenue ($000)
40
Actual Revenue ($000)
49
Full Cost ($000)
4,419
Performance Standard[Footnote 1] 
Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period.
CRA’s internal processing standard is 90% of completed request should be completed within legislative deadline.
Performance Results[Footnote 1]
92% of the requests made under the Access to Information Act were processed within the legislative timeframe.
Planning Years
Forecast Revenue ($000)
Estimated Full Cost ($000)
2008-2009
40
4,419
2009-2010
40
4,419
2010-2011
40
4,419
Total:
120
13,257
 
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.

[Footnote 1] Note:

According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred prior to March 31, 2004 the:

  • Performance standard, if provided, may not have received Parliamentary review;
  • Performance standard, if provided, may not respect all establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance result, if provided, is not legally subject to UFA section 5.1 regarding fee reductions for failed performance.

Table 5.3 b) Policy on Service Standards for External Fees – Access to Information Processing Fee


A. External Fee
Access to Information Processing Fees
Service Standard[Footnote 1] 
Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period.
CRA’s internal processing standard is 90% of completed request should be completed within legislative deadline.
Performance Results[Footnote 1]
92% of the requests made under the Access to Information Act were processed within the legislative timeframe.
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.

[Footnote 1] Note:

As established pursuant to the Policy on Service Standards for External Fees:

  • Service standards may not have received Parliamentary review;
  • Service standards may not respect all performance standard establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address); and
  • Performance results are not legally subject to UFA section 5.1 regarding fee reduction for failed performance.


Date Modified: 2009-02-05
 
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