Service standards
The CRA has 47 service standards for 2016-2017 which demonstrate our commitment to taxpayers and benefit recipients and outline the services they should expect under normal circumstances.
Here is a detailed list of our service standards, as well as targets, for each service standard:
| Tax returns, benefits, and claims | Target | 2014-15 | 2015-16 | 2016-17 | |
|---|---|---|---|---|---|
| Processing T1 individual income tax returns (EFILE and NETFILE) | Our goal is to process an electronic T1 return (EFILE and NETFILE) within an average of two weeks of receipt | 100% | 1.6 weeks | 1.7 weeks | 1.6 weeks |
| Processing T1 individual income tax returns (paper) | Our goal is to process a paper T1 return and mail a notice of assessment, and refund, if applicable, in an average of four to six weeks of receipt | 100% | 5.6 weeks | 5.6 weeks | 4.4 weeks |
| Processing T2 corporation income tax returns – electronic |
Our goal is to process an electronic T2 return (corporation income tax) within 45 calendar days of receipt | 90% | 96.5% | 97.5% | 84% Footnote 1 |
| Processing T2 corporation income tax returns – paper | Our goal is to process a paper T2 return (corporation income tax) within 90 calendar days of receipt | 90% | 92.1% | 92.8% | 92.1% |
| Processing GST/HST electronic returns |
Our goal is to process an electronic GST/HST return within 30 calendar days of receipt | 95% | N/A Footnote 2 | N/A Footnote 2 | 98% |
| Processing GST/HST paper returns | Our goal is to process a paper GST/HST return within 60 calendar days of receipt | 95% | N/A Footnote 2 | N/A Footnote 2 | 98.3% |
| Processing T3 trust returns |
Our goal is to process a T3 trust return within four months of receipt | 95% | 96.3% | 96.4% | 96% |
| Processing excise tax, excise duty, softwood lumber returns, and air travellers’ security charge returns | Our goal is to process an excise tax, an excise duty, a softwood lumber, or an air travellers’ security charge return within 60 calendar days of receipt | 95% | 97.6% | 98.5% | 98.3% |
| Responding to taxpayer-requested adjustments (T1) | Our goal is to mail a notice of reassessment within an average of eight weeks of receipt of all requisite information from the taxpayer | 100% | 7 weeks | 7.8 weeks | 10 weeks Footnote 3 |
| Responding to taxpayer-requested adjustments (T1) received by Internet | Our goal is to mail a notice of reassessment within an average of two weeks of receipt of all requisite information from the taxpayer | 100% | 1.6 weeks | 1.8 weeks | 1.4 weeks |
| Responding to benefit and credit enquiries – timeliness | Our goal is to respond to a written enquiry or a telephone referral from a call centre within 80 calendar days of receipt | 98% | 98.7% | 97.8% | 99.3% |
| Responding to benefit and credit enquiries – accuracy | Our goal is to respond with correct information to a written enquiry or telephone referral from a call centre, to accurately process new recipient information, and to accurately issue a payment, notice, or letter | 98% | 98% | 96.7% | 94.4% Footnote 4 |
| Processing benefit applications – accuracy | Our goal is to accurately process the appropriate payment and notice, or send a letter requesting additional information | 98% | 99.1% | 99.4% | 98% |
| Processing benefit applications – timeliness | Our goal is to send a payment, notice, or explanation within 80 calendar days of receipt | 98% | 99.1% | 99.1% | 98.5% |
| Claims – SR&ED tax incentives – claimant-requested adjustments to non-refundable claims | Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims related to adjustments requested to previously filed income tax returns | 90% | 95% | 93% | 94% |
| Claims – SR&ED tax incentives – claimant-requested adjustments to refundable claims | Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 240 calendar days from receipt of a complete claim, for refundable claims related to adjustments requested to previously filed income tax returns | 90% | 93% | 95% | 94% |
| Claims – SR&ED tax incentives – non-refundable claims | Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 365 calendar days from receipt of a complete claim for non-refundable claims | 90% | 96% | 97% | 96% |
| Claims – SR&ED tax incentives – refundable claims | Our goal is to process claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada within 120 calendar days from receipt of a complete claim for refundable claims | 90% | 95% | 95% | 95% |
| Claims – video and film tax credits – refundable claims – audited | Our goal is to review T2 corporation income tax returns that include claims for the Canadian Film or Video Production Tax Credit, the Film or Video Production Services Tax Credit, the B.C. Film and Television Tax credit, the B.C. Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, and the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit within 120 calendar days from the date of receipt where audit action is undertaken | 90% | 94% | 95% | 95% |
| Claims – video and film tax credits – refundable claims – unaudited | Our goal is to review T2 corporation income tax returns that include claims for the Canadian Film or Video Production Tax Credit, the Film or Video Production Services Tax Credit, the B.C. Film and Television Tax credit, the B.C. Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, and the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit within 60 calendar days from the date of receipt where no audit action is undertaken | 90% | 96% | 98% | 97% |
| Pension, deferred, and education plans | Target | 2014-15 | 2015-16 | 2016-17 | |
|---|---|---|---|---|---|
| Deferred income plans – response to written enquiries | Our goal is to respond to a written enquiry within 60 calendar days | 80% | 43% | 61% | 65.2% Footnote 5 |
| Actuarial valuation reports | 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 | 80% | 81% | 87% | 54.4% Footnote 6 |
| Applications to register pension plans | Our goal is to provide a decision within 180 calendar days of receipt of an application to register a pension plan | 85% | 81% | 87% | 82.4% Footnote 7 |
| Deferred profit sharing plans – reviewing applications | Our goal is to provide a decision within 180 calendar days of receipt of an application to register a deferred profit-sharing plan | 80% | 97% | 96% | 96% |
| Education savings plans (applications to register, amend, or terminate) |
Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for an education savings plan | 85% | 85% | 92% | 99.1% |
| Retirement income funds (applications to register, amend, or terminate) | Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for a retirement income fund | 80% | 100% | 99% | 99.2% |
| Retirement savings plans (applications to register, amend, or terminate) | Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for a retirement savings plan | 80% | 99% | 99% | 99.3% |
| Charities | Target | 2014-15 | 2015-16 | 2016-17 | |
|---|---|---|---|---|---|
| Charities – responding to telephone enquiries | Our goal is to respond to a call in the agent queue within two minutes | 80% | 76.2% | 76.8% | 82.5% |
| Charities – written enquiries – routine | Our goal is to review and respond to a routine Footnote 8 written enquiry within 30 calendar days | 80% | 83.3% | 71.6% | 81.7% |
| Charities – written enquiries – complex | Our goal is to review and respond to a complex Footnote 9 written enquiry within 75 calendar days | 80% | 62.6% | 42% | 44.8% Footnote 10 |
| Charities – responding to simple applications | Our goal is to respond to a complete simple Footnote 11 application for charitable registration within two months | 80% | 91.2% | 87.8% | 89% |
| Charities – responding to regular applications | Our goal is to respond to a complete regular Footnote 12 application for charitable registration within six months | 80% | 94.7% | 86.1% | 86.1% |
| Rulings and interpretations | Target | 2014-15 | 2015-16 | 2016-17 | |
|---|---|---|---|---|---|
| GST/HST rulings and interpretations – telephone enquiries | Our goal is to respond to a call in the agent queue within two minutes | 80% | 93.2% | 86% | 86% |
| GST/HST rulings and interpretations – written enquiries | Our goal is to respond to written requests for GST/HST rulings and interpretations 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 | 80% | 83% | 74% | 84% |
| Advance income tax rulings | Our goal is to issue an advance income tax ruling within 90 business days of receipt of all essential information from the client | 85% | 81% | 87% | 78% Footnote 13 |
| Technical interpretations | Our goal is to issue a technical interpretation within 90 business days of receipt of all essential information from the client | 85% | 88% | 87% | 87% |
| Issue resolution | Target | 2014-15 | 2015-16 | 2016-17 | |
|---|---|---|---|---|---|
| Taxpayer relief requests – 30 day acknowledgment | Our goal is to acknowledge receipt of a taxpayer relief request to cancel or waive penalties and interest within 30 calendar days of receipt | 85% | N/A Footnote 14 | N/A Footnote 14 | 85.7% |
| First contact letter for disputes | Our goal is to acknowledge a taxpayer dispute within 30 calendar days of receipt | 85% | 91.5% | 87.2% | 92.6% |
| Service Complaints – two-day acknowledgement | Our goal is to acknowledge receipt of the complaint within two business days | 80% | 98.3% | 98.5% | 54.1% Footnote 15 |
| Service Complaints – 30 day resolution | Our goal is to resolve the complaint within 30 business days | 80% | 95.9% | 91.8% | 83.6% |
| Enquiries and account updates | Target | 2014-15 | 2015-16 | 2016-17 | |
|---|---|---|---|---|---|
| e-Services Helpdesk – telephone service level | Our goal is to respond to a call in the agent queue within two minutes | 80% | 81% | 80.9% | 81.1% |
| General enquiries – telephone service level | Our goal is to respond to a call in the agent queue within two minutes | 80% | 81% | 81% | 81.2% |
| Canada child benefit enquiries – telephone service level | Our goal is to respond to a call in the agent queue within two minutes | 75% | 76% | 76% | 76.1% Footnote 16 |
| GST/HST credit enquiries telephone service level | Our goal is to respond to a call in the agent queue within two minutes | 75% | 75% | 76.1% | 76.1% Footnote 16 |
| Business enquiries – telephone service level | Our goal is to respond to a call in the agent queue within two minutes | 80% | 81% | 81.4% | 81.8% |
| Processing a request to authorize or cancel a representative – paper | Our goal is to process your complete paper request to authorize or cancel a representative within 20 business days of receipt by the CRA, provided the request is complete | 90% | 95.2% | 96.2% | 98.4% |
| Processing a request to authorize or cancel a representative – electronic | Our goal is to process your complete electronic request to authorize or cancel a representative within five business days of receipt by the CRA, provided the request is complete | 90% | 97.4% | 99.7% | 99.8% |
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