Table 2: Taxpayer and Business Assistance (PA1) (Legislative Policy and Regulatory Affairs)
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3. Charities – response to telephone enquiries |
Our goal is to respond to calls in agent queue within two minutes.
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4. Charities – responding to applications for charitable registrations |
Our goal is to review and respond to applications for charitable registration upon receipt of a complete application within established standards.
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5. Advance income tax rulings to taxpayers |
Our goal is to issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information.
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6. Technical interpretations to taxpayers |
Our goal is to issue technical interpretations to taxpayers within an average of 90 calendar days of receipt of a request.
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7.
GST/ HST rulings and interpretations – telephone enquiries |
Our goal is to respond to calls in the queue within two minutes.
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8.
GST/ HST rulings and interpretations – written enquiries |
Our goal is to respond to written requests for GST/HST rulings and interpretations within 45 working days of receipt in the CRA. This excludes highly technical and precedent and/or policy-setting rulings and interpretations.
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9. Applications to register pension plans |
Our goal is to complete a full review and provide a response on applications to register pension plans within 180 calendar days.
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10. Amendments to registered pension plans |
Our goal is to review pension plan amendments for compliance with the Income Tax Act within nine months.
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11. Retirement savings plans (applications to register, amend, or terminate) |
Our goal is to respond to applications to register, amend, or terminate Retirement Savings Plans within 60 calendar days.
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12. Retirement income funds (applications to register, amend, or terminate) |
Our goal is to respond to applications to register, amend, or terminate retirement income funds within 60 calendar days.
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13. Education savings plans (applications to register, amend, or terminate) |
Our goal is to respond to applications to approve, amend, and terminate education savings plans specimen plans within 60 calendar days.
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14. Actuarial valuation reports |
Our goal is to review actuarial valuation reports within nine months and provide written approval of the recommended employer contributions.
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15. Deferred income plans – response to written enquiries |
Our goal is to respond to written enquiries within 60 calendar days.
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16. Deferred profit sharing plans –Reviewing applications |
Our goal is to review applications to register new deferred profit sharing plans within 180 days.
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17. Deferred profit sharing plans – Amendments and terminations |
Our goal is to review requests to amend and to terminate plans within 270 days.
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Table 3: Assessment of Returns and Payment Processing (PA2)
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18. Responding to taxpayer-requested adjustments ( T1) |
Our goal is to complete the adjustment and mail a Notice of Reassessment within an average of eight weeks provided all requisite information has been received from the taxpayer.
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19. Responding to taxpayer-requested adjustments ( T1) received by Internet |
Our goal is to complete the adjustment and mail a Notice of Reassessment within an average of two weeks provided all requisite information has been received from the taxpayer.
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20. 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.
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21. Processing T1 individual income tax returns (EFILE, TELEFILE, NETFILE) |
Our goal is to process electronic T1 returns (EFILE, TELEFILE, and NETFILE) within an average of two weeks of receipt.
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22. Processing T3 trust returns |
Our goal is to process T3 trust returns within four months.
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23. Processing excise tax, excise duty, softwood lumber returns, and air travellers security charge returns |
Our goal is to assess excise tax, excise duty, softwood lumber returns, and air travellers security charge returns within 90 days of receipt.
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24. Processing GST/ HST returns |
Our goal is to process GST/ HST returns within 30 calendar days of receipt.
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25. Processing T2 corporation income tax returns |
Our goal is to assess T2 returns (corporation income tax) within 60 days.
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Table 5: Reporting Compliance (PA4)
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Claims – SR&ED tax incentives
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26. 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.
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27. 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.
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28. 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.
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29. 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.
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Claims – Video and film tax credits
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30. 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 BC Film and Television Tax credit, the BC Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, and the Ontario Film and Television Tax Credit within 60 calendar days from the date of receipt where no audit action is undertaken.
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31. 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 BC Film and Television Tax credit, the BC Production Services Tax Credit, the Manitoba Film and Video Production Tax Credit, and the Ontario Film and Television Tax Credit within 120 calendar days from the date of receipt where audit action is undertaken.
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Table 7: Benefit Programs (PA6)
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35. Canada Child Tax Benefit enquiries – telephone service level |
Our goal is to respond to calls in the agent queue within two minutes.
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36. Processing benefit applications and marital status change forms – timeliness |
Our goal is to issue a payment, notice, or explanation within 80 calendar days.
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37. Processing benefit applications and marital status change forms -accuracy |
Our goal is to accurately process the appropriate payment and notice and, if necessary, issue a letter requesting additional information.
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38. Responding to benefit and credit enquiries – timeliness |
Our goal is to respond to written enquiries and telephone referrals from call centers within 80 calendar days.
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39. Responding to benefit and credit enquiries – accuracy |
Our goal is to respond to written enquiries and telephone referrals from call centers, with correct information, and accurately process new recipient information, including issuing a payment, notice, or letter.
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40. Validation and control – Results of review |
Our goal is to inform you of the result of our review within 45 days after we receive the information requested.
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41. Processing a request to authorize or cancel a representative – timeliness (peak) |
Our goal is to process your request to authorize or cancel a representative received during peak tax time (mid-March to mid-July) within 20 business days of receipt by the CRA.
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42. Processing a request to authorize or cancel a representative – accuracy (peak) |
Our goal is to accurately process your request to authorize or cancel a representative; if necessary, we will send you a letter requesting additional information.
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43. Processing a request to authorize or cancel a representative – timeliness (non‑peak) |
Our goal is to process your request to authorize or cancel a representative received during non-peak tax time, (mid-July to mid-March) within five business days of receipt by the CRA.
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44. Processing a request to authorize or cancel a representative – accuracy (non‑peak) |
Our goal is to accurately process your request to authorize or cancel a representative; if necessary, we will send you a letter requesting additional information.
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