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User Fees/External Fees
User Fees Act – Advance Income Tax Ruling Fee
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Advance Income Tax Ruling Fee
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Financial Administration Act – 19(b)
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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.
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Actual 2009-2010 results: 98 days
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(in thousands of dollars)
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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.
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Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee
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Advance Income Tax Ruling Fee
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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.
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Actual 2009-2010 results: 98 days
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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.
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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.
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User Fees Act – Taxation Statistical Analyses and Data Processing Fee
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Taxation Statistical Analyses and Data Processing Fee
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Financial Administration Act 19(b)
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Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
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Average time to provide the requested data is 22 days
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(in thousands of dollars)
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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.
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Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee
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Taxation Statistical Analyses and Data Processing Fee
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Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
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Average time to provide the requested data was 22 days.
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Client satisfaction surveys were sent to external clients. The responses received indicated a satisfaction rate of 100%.
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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.
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User Fees Act – Access to Information Processing Fee
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Fees charged for the processing of access requests filed under the Access to Information Act
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Other Products and Services (O)
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Access to Information and Privacy Act
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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.
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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.
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(in thousands of dollars)
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It is the Canada Revenue Agency’s practice to waive reproduction fees where the total owing per amount is less than $25.
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Policy on Service Standards for External Fees – Access to Information Processing Fee
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Access to Information Processing Fee
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Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period.
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The Canada Revenue Agency ’s ( CRA) internal processing standard is to complete 90% of filed request within the legislative deadline.
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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.
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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.
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It is the Canada Revenue Agency’s practice to waive reproduction fees where the total owing per amount is less than $25.
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