Service Standards 2016-2017
Detailed performance results can be found in the Annual Report
- Business enquiries - telephone service level
- Claims - SR&ED tax incentives - claimant-requested adjustments to non-refundable claims
- Claims - SR&ED tax incentives - claimant-requested adjustments to refundable claims
- Claims - SR&ED tax incentives - non-refundable claims
- Claims - SR&ED tax incentives - refundable claims
- Claims - video and film tax credits - refundable claims - audited
- Claims - video and film tax credits - refundable claims - unaudited
- GST/HST rulings and interpretations - telephone enquiries
- GST/HST rulings and interpretations - written enquiries
- Processing excise tax, excise duty, softwood lumber returns, and air travellers' security charge returns
- Processing GST/HST electronic returns
- Processing GST/HST paper returns
- Processing T2 corporation income tax returns - electronic
- Processing T2 corporation income tax returns – paper
Service standards for businesses
Business enquiries - telephone service level
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What is this? This is a timeliness service standard for general and account-specific telephone enquires from businesses and self-employed individuals. Once callers indicate that they want to speak with an agent, our goal is to respond to their call in the agent queue within two minutes. While waiting to speak with the next available agent, callers hear a message informing them of the service standard. The callers may also hear topical recorded messages concerning upcoming deadlines, extended hours of service, information available on the Canada Revenue Agency (CRA) Web site, as well as messages that are added from time to time about special initiatives or programs. This service standard was introduced in 2004-2005.
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Standard: Our goal is to respond to a call in the agent queue within two minutes.
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Target: The CRA aims to meet this standard 80% of the time.
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How you can request this service from the CRA:
- Telephone
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How you will receive this service from the CRA:
- Telephone
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 81% | 81% | 81.4% |
Claims - SR&ED tax incentives - claimant-requested adjustments to non-refundable claims
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What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada. The SR&ED program is a federal tax incentive program administered by the CRA that encourages Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. It is the largest single source of federal government support for industrial R&D. The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work. The service standards for the SR&ED program were introduced in 2001-2002.
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Standard: 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.
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Target: The CRA aims to meet this standard 90% of the time.
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How you can request this service from the CRA:
- Internet
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How you will receive this service from the CRA:
- In person
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 93% | 95% | 93% |
Claims - SR&ED tax incentives - claimant-requested adjustments to refundable claims
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What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada. The SR&ED program is a federal tax incentive program administered by the CRA that encourages Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. It is the largest single source of federal government support for industrial R&D. The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work. The service standards for the SR&ED program were introduced in 2001-2002.
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Standard: 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.
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Target: The CRA aims to meet this standard 90% of the time.
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How you can request this service from the CRA:
- Internet
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How you will receive this service from the CRA:
- In person
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 96% | 93% | 95% |
Claims - SR&ED tax incentives - non-refundable claims
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What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada. The SR&ED program is a federal tax incentive program administered by the CRA that encourages Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. It is the largest single source of federal government support for industrial R&D. The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work. The service standards for the SR&ED program were introduced in 2001-2002.
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Standard: 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.
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Target: The CRA aims to meet this standard 90% of the time.
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How you can request this service from the CRA:
- Internet
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How you will receive this service from the CRA:
- In person
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 96% | 96% | 97% |
Claims - SR&ED tax incentives - refundable claims
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What is this? This is a timeliness service standard for processing claims for tax incentives from businesses that conduct scientific research and experimental development (SR&ED) in Canada. The SR&ED program is a federal tax incentive program administered by the CRA that encourages Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. It is the largest single source of federal government support for industrial R&D. The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work. The service standards for the SR&ED program were introduced in 2001-2002.
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Standard: 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.
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Target: The CRA aims to meet this standard 90% of the time.
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How you can request this service from the CRA:
- Internet
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How you will receive this service from the CRA:
- In person
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 96% | 95% | 95% |
Claims - video and film tax credits - refundable claims - audited
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What is this? This is a timeliness service standard for reviewing 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 British Columbia (B.C.) Film and Television Tax Credit, the B.C. Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit. The objective of these tax credits is to encourage Canadian programming and to support an active film and video industry in Canada.
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Standard: 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.
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Target: The CRA aims to meet this standard 90% of the time.
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How you can request this service from the CRA:
- Internet
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How you will receive this service from the CRA:
- In person
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 96% | 94% | 95% |
Claims - video and film tax credits - refundable claims - unaudited
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What is this? This is a timeliness service standard for reviewing 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 British Columbia (B.C.) Film and Television Tax Credit, the B.C. Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, the Ontario Film and Television Tax Credit, and the Ontario Production Services Tax Credit. The objective of these tax credits is to encourage Canadian programming and to support an active film and video industry in Canada.
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Standard: 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.
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Target: The CRA aims to meet this standard 90% of the time.
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How you can request this service from the CRA:
- Internet
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How you will receive this service from the CRA:
- In person
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 96% | 96% | 98% |
GST/HST rulings and interpretations - telephone enquiries
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What is this? This is a timeliness service standard for responding to technical GST/HST telephone enquiries. The purpose of GST/HST rulings and interpretations is to promote voluntary compliance and consistency by providing certainty with respect to the interpretation of GST/HST legislation. Our GST/HST rulings and interpretations program provides timely, accurate, and accessible technical information on entitlements and obligations under the Excise Tax Act and related regulations. This service standard was implemented in 2010-2011.
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Standard: Our goal is to respond to a call in the agent queue within two minutes.
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Target: The CRA aims to meet this standard 80% of the time.
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How you can request this service from the CRA:
- Telephone: 1-800-959-8287 (English); 1-800-959-8296 (French)
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How you will receive this service from the CRA:
- Telephone
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 95% | 93.2% | 86% |
GST/HST rulings and interpretations - written enquiries
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What is this? This is a timeliness service standard for responding to written requests for GST/HST rulings and interpretations. The purpose of GST/HST rulings and interpretations is to promote voluntary compliance and consistency by providing certainty with respect to the interpretation of GST/HST legislation. Our GST/HST rulings and interpretations program provides timely, accurate, and accessible technical information on entitlements and obligations under the Excise Tax Act and related regulations. This service standard was first implemented in 2006-2007.
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In response to written requests, we issue rulings and interpretations to explain technical GST/HST matters. This service is offered at no cost.
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A ruling is a written statement that the CRA provides, that sets out the CRA position on how the relevant provisions of the Act apply to a clearly defined fact situation.
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An interpretation is a written statement that the CRA provides, that sets out the CRA view on how the Act applies to a generic fact situation.
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Standard: 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.
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Target: The CRA aims to meet this standard 80% of the time.
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How you can request this service from the CRA:
- Fax
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How you will receive this service from the CRA:
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 74% | 83% | 74% |
Processing excise tax, excise duty, softwood lumber returns, and air travellers' security charge returns
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What is this? This is a timeliness service standard for processing excise tax, excise duty, softwood lumber, and air travellers security charge returns from businesses and self-employed individuals. This service standard was introduced in 2006-2007.
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Standard: 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.
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Target: The CRA aims to meet this standard 95% of the time.
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How you can request this service from the CRA:
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How you will receive this service from the CRA:
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 97.2% | 97.6% | 98.5% |
Processing electronic GST/HST returns
What is this? This is a timeliness service standard for processing electronic GST/HST returns from businesses and self-employed individuals. Once the GST/HST returns are received, our goal is to process them within 30 calendar days. This service standard was introduced in 2016-2017.
Standard: Our goal is to process an electronic GST/HST return within 30 calendar days of receipt.
Target: The CRA aims to meet this standard 95% of the time.
How you can request this service from the CRA:
- Internet
- Telephone
How you will receive this service from the CRA:
- My Business Account
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| N/A | N/A | N/A |
Note: This service standard was introduced in 2016-2017. The former service standard, Processing GST/HST returns, has been retired.
Processing paper GST/HST returns
- What is this? This is a timeliness service standard for processing paper GST/HST returns from businesses and self-employed individuals. This service standard was introduced in 2016-2017.
- Standard: Our goal is to process a paper GST/HST return within 60 calendar days of receipt.
- Target: The CRA aims to meet this standard 95% of the time.
- How you can request this service from the CRA:
- How you will receive this service from the CRA:
- My Business Account
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| N/A | N/A | N/A |
Note: This service standard was introduced in 2016-2017. The former service standard, Processing GST/HST returns, has been retired.
Processing T2 corporation income tax returns - electronic
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What is this? This is a timeliness service standard for assessing T2 corporation income tax returns from businesses and incorporated self-employed individuals filing electronically. This service standard was introduced in 2013-2014.
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Standard: Our goal is to process an electronic T2 return (corporation income tax) within 45 calendar days of receipt.
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Target: The CRA aims to meet this standard 90% of the time.
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How you can request this service from the CRA:
- Internet
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How you will receive this service from the CRA:
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 97.1% | 96.5% | 97.5% |
Processing T2 corporation income tax returns – paper
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What is this? This is a timeliness service standard for assessing T2 corporation income tax returns from businesses and incorporated self-employed individuals that are not filed electronically. This service standard was introduced in 2007-2008 and has been revised in 2013-2014.
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Standard: Our goal is to process a paper T2 return (corporation income tax) within 90 calendar days of receipt.
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Target: The CRA aims to meet this standard 90% of the time.
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How you can request this service from the CRA:
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How you will receive this service from the CRA:
| 2013-2014 | 2014-2015 | 2015-2016 |
|---|---|---|
| 91.4% | 92.1% | 92.8% |
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