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Table 7.1 b) Policy on Service Standards for External Fees – Advance Income Tax Ruling Fees

A. External Fee	Advance Income Tax Ruling Fees
Service Standard[Footnote 1]	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 Income Tax Rulings Directorate’s 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.
Performance Result	Actual 2006-2007 results: 94 days
Stakeholder Consultation	Client satisfaction questionnaires were sent out to all advance income tax ruling clients for a 2-year period from October 2002 through October 2004. We also conducted a client satisfaction measurement program for other aspects of our service. Based on our summary study in early 2005, the most satisfied group of clients we have are our advance income tax rulings clients whereby responding clients from this group indicated a satisfaction rate in excess of 95%.

[Footnote 1] Note:
As established pursuant to the Policy on Service Standards for External Fees:

[Footnote 1] Service standards may not have received Parliamentary review;
[Footnote 1] Service standards may not respect all performance standard establishment requirements under the User Fees Act (UFA) (e.g. international comparison; independent complaint address)
[Footnote 1] Performance results are not legally subject to UFA section 5.1 regarding fee reduction for failed performance.

Table 7.2 b) Policy on Service Standards for External Fees – Taxation Statistical Analysis and Data Processing Fees

A. External Fees	Taxation Statistical Analysis and Data Processing Fees
Service Standard[Footnote 1]	Provide statistical data to taxpayers within an average of 30 calendar days of receipt of all essential information.
Performance Result[Footnote 1]	Average provision time for requested data was 28.15 days during the 2006/07 fiscal.
Stakeholder Consultation	Client satisfaction surveys were sent to all external clients. The responses received indicated a satisfaction rate in excess of 90%.

[Footnote 1] Note:
As established pursuant to the Policy on Service Standards for External Fees:

[Footnote 1] Service standards may not have received Parliamentary review;
[Footnote 1] Service standards may not respect all performance standard establishment under the User Fees Act (UFA) (e.g. international comparison; independent complaint address)
[Footnote 1] Performance results are not legally subject to UFA section 5.1 regarding fee reductions for failed performance.

Table 7.3 b) Policy on Service Standards for External Fees – Access to Information Processing Fees

A. External Fees	Access to Information Processing Fees
Service Standard[Footnote 1]	Processing time of 30 calendar days for the Access to Information Act, with no time limit for the extension period.
	CRA’s internal processing standard is 90% of completed request should be completed within legislative deadline.
Performance Result[Footnote 1]	92% of the requests made under the Access to Information Act were processed within the legislative timeframe.
Stakeholder Consultation	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.

B. Other Information
It is the Canada Revenue Agency’s practice to waive reproduction fees where the total owing per amount is less than $25.

[Footnote 1] Note:
As established pursuant to the Policy on Service Standards for External Fees:

[Footnote 1] Service standards may not have received Parliamentary review;
[Footnote 1] Service standards may not respect all performance standard establishment under the User Fees Act (UFA) (e.g. international comparison; independent complaint address)
[Footnote 1] Performance results are not legally subject to UFA section 5.1 regarding fee reductions for failed performance.

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ARCHIVED - Canada Revenue Agency

Archived Content

Table 7.1 b) Policy on Service Standards for External Fees – Advance Income Tax Ruling Fees

Table 7.2 b) Policy on Service Standards for External Fees – Taxation Statistical Analysis and Data Processing Fees

Table 7.3 b) Policy on Service Standards for External Fees – Access to Information Processing Fees