Service Standards 2017-2018

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Detailed performance results can be found in the Departmental Performance Report.

• GST/HST rulings and interpretations – written enquiries
• Advance income tax rulings
• Technical interpretations

Service standards for rulings and interpretations

GST/HST rulings and interpretations - written enquiries

• 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.
  • In response to written requests, we issue rulings and interpretations to explain technical GST/HST matters. This service is offered at no cost.
  • 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.
  • 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.
• Standard: Our goal is to respond to written requests for a GST/HST ruling or interpretation 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.
• Target: The CRA aims to meet this standard 80% of the time.
• How you can request this service from the CRA:
  • Mail
  • Fax
• How you will receive this service from the CRA:
  • Mail

Advance income tax rulings

• What is this? This is a timeliness service standard for issuing advance income tax rulings to taxpayers. An advance income tax ruling is a written statement given to a taxpayer stating how the Canada Revenue Agency (CRA) will interpret and apply specific provisions of existing Canadian income tax law to a definite transaction or transactions the taxpayer is contemplating. The purpose of the advance income tax ruling is to promote voluntary compliance, uniformity, and self-assessment by providing certainty as to the income tax implications of the proposed transaction(s). We charge taxpayers cost recovery fees for advance income tax rulings. This service standard was introduced in 2000-2001.
• Standard: Our goal is to issue an advance income tax ruling within 90 business days of receipt of all essential information from the client.
• Target: The CRA aims to meet this service standard 85% of the time.
• How you can request this service from the CRA:
  • Mail
  • Fax
• How you will receive this service from the CRA:
  • Mail
  • Fax

Technical interpretations

• What is this? This is a timeliness service standard for issuing technical interpretations to taxpayers. Technical interpretations of specific provisions of income tax law are provided, in writing, both to taxpayers directly and to other areas of the CRA in an effort to deal with complex income tax issues. Technical interpretations provided to the public are not income tax rulings and are therefore not binding on the CRA. We do not charge a fee for this service. This service standard was introduced in 2000-2001.
• Standard: Our goal is to issue a technical interpretation within 90 business days of receipt of all essential information from the client.
• Target: The CRA aims to meet this service standard 85% of the time.
• How you can request this service from the CRA:
  • Mail
  • Email
  • Fax
• How you will receive this service from the CRA:
  • Mail
  • Email
  • Fax
  • Telephone

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