ARCHIVED - Brief Case Studies of Exemplary Practices

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CCRA Tax Services

The Tax Services business line of the Canada Customs and Revenue Agency (CCRA) consists of administering, assessing, and collecting close to $300 billion in gross taxes and duties. Work in Tax Services involves informing clients of their rights and entitlements; registering, processing, and assessing clients returns; maintaining an effective accounts receivable function; performing a review and audit function; and prosecuting suspected cases of fraudulent non compliance. The objective of this business line is two-fold in that Canadians pay their fair share of taxes, and that the tax base is protected.

Canada's tax system is bases on self-assessment and voluntary compliance. Canadians are likely to participate in the tax system and pay the taxes they owe if they are provided with the services to help them do so. A basic belief at the CCRA is that, given the opportunity, most clients will voluntarily comply, provided they have the information, assistance, and tools necessary. People find it easier to participate when the system is accessible and when service is timely and fair.

CCRA as a whole has issued a Fairness Pledge, in which it declares that its fairness commitment is based on service to clients that is responsive, consistent and impartial and on the recognition that its clients have specific needs and concerns. As part of the Fairness Pledge, CCRA is committed to giving its clients accurate and understandable information, advising them of the time it will take to provide the requested service and working toward improving response time. The Fairness Pledge is available on the CCRA Internet website.

In 1997, CCRA issued its 7-Point Plan for Fairness, which included:

• developing a comprehensive guide on the rights of clients;
• publishing standards for the services provided;
• doing a better job communicating with clients;
• better equipping employees to respond to client needs;
• identifying credits, benefits and overpayments for clients;
• providing clients an opportunity to correct any omissions in their past dealings without penalty; and
• doing a better job applying the provisions related to fairness in the laws administered.

In response to Point 1, CCRA recently published a new declaration on client rights entitled Your Rights, which lays out what clients may expect in their dealings with CCRA. This replaced the previous declaration, entitled A Declaration of Taxpayer Rights which was created and communicated to the public in the 1980s. The CCRA (formerly Revenue Canada) was the first tax administration to create such a Declaration. The new declaration pledges CCRA's commitment to client rights and fair treatment and is posted in CCRA service areas across Canada. It can also be found on the back of the T1 income tax return package and on the CCRA Internet website. Your Rights include:

• fair treatment
• courtesy and consideration
• privacy and confidentiality
• bilingual service
• information
• entitlements
• formal review.

CCRA delivers services to its clients through a variety of channels to enable them to obtain information and assistance in order to receive their entitlements and voluntarily meet their obligations. The Client Services Directorate within CCRA's Assessment and Collections Branch plays an integral role in providing clients with the required information tools and assistance.

Through a broad network of partners and stakeholders, the CCRA ensures that publications and forms contribute to public confidence in the integrity, accuracy, accessibility, and fairness of our self-assessment system, by writing their publications in easy-to-understand plain language and focus testing them with their intended clients. These forms and guides are reviewed every year and updated as necessary, and may be obtained from their on-line Internet service or from any tax services office (TSO). Most publications can be downloaded from the CCRA Internet website.

Client Service Agents in TSOs and in Call Centres provide additional information and assistance by answering tax questions, explaining assessment notices, and handling client enquiries about the GST/HST credit, and the Canada Child Tax Benefit and related programs. A national 1-800 telephone system was introduced for both general and business enquiries in February 2000. Clients receive the general enquiries 1-800 telephone Tax Information Phone Service (T.I.P.S.) enquiries line telephone system allows the CCRA to reroute calls to available telephone agents across the country. This gives Canadian prompt telephone access to the CCRA, regardless of their geographic location, and increases the efficiency of human resourcing.

Tax-related information is also available through correspondence, community outreach, education, partnerships and delivery of forms and guides. While information may be obtained from more than one delivery channel, 85% of clients contact the CCRA for information or assistance through the telephone. In fact, CCRA received approximately 26.7 million telephone enquiries during the fiscal year 2000-2001.

Service Standards in Use

CCRA is actively encouraging the use of service standards within operational branches and regions. In 1999, CCRA established the Agency Service Standards Steering Committee (ASSSC) to coordinate the development of standards and assist all operational branches and regions with the design and implementation of standards for the services that they provide. The Client Service Directorate is a member of the ASSSC. Within the context of the following CCRA strategic initiatives, the Client Services Directorate is developing standards for the services it provides:

• Counter Service
• Problem Resolution Program
• Telephone accessibility (under development)
• Responding to Correspondence related to General and business Enquiries (under development)

CCRA's commitment to communication and quality services is driven by the conviction that it can best promote compliance through a positive relationship with clients. In this regard, the Tax Services business line continues to focus on providing quality services, simplifying processes, and reducing the compliance burden for individuals and businesses.

In developing the service standard for Counter Service Wait-Time, consistent with the government's commitment to improving service delivery to Canadians, the Client Services Directorate conducted four surveys to determine the acceptable waiting time for counter service. The responses from over 3,000 clients, together with comments from front-line enquiries staff, were analyzed to determine an acceptable national standard. CCRA is committed to serving clients within 20 minutes of arriving at the counter (except peak periods), a service pledge implemented in all TSOs for Client and Business counter enquiries in May 1997. Based on a recent survey, clients believe the 20-minute wait time fulfills the delivery targets of accessibility and timeliness.

A commitment to providing courteous service is another essential part of CCRA's service pledge to its clients. The counter service is classified as a voluntary compliance service activity supporting the Tax Services business line. The 20-minute wait time service standard is communicated to the public by way of posters in the TSO waiting areas. This commitment allows clients to fairly assess CCRA's services within the limits of the service pledge.

In December 1997, a pilot project was initiated by the Client Services Directorate to monitor the results of implementing the 20-minute wait time standard. The goals of the pilot were to:

• identify trends and variances for counter service traffic
• report performance results against the standard
• identify opportunities to improve service and create a continuous cycle of improvement

Baseline data were established consisting of the 1998-1999 fiscal year and two filing seasons, 1998 and 1999. The results of the pilot project were positive. For the fiscal year 1998-1999, 12 of the 15 offices in the pilot, or 80% met or bettered the 20-minute wait time standard, while 8 of the 15 offices, or 53% served clients within 10 minutes or less. This timeliness has resulted in an overall client satisfaction rate of 90%. All offices continue to monitor wait times, with the goal of meeting the 20-minute wait time standard.

The Client Services Directorate has also developed a Client Service Rating Card (CSRC) to enable clients to rate specific aspects of CCRA's counter. The cards are available in all TSOs, tax centres, and some customs offices. Client complaints that meet the referral criteria set out under the Problem Resolution Program (PRP) are handled on a priority basis through local tax services offices. Telephone contact with the client is normally established within 24-48 hours, with the standard for resolution being set at 15 working days. If a case cannot resolved within - 15 days, - the PRP representative must advise the client of the expected date of resolution.

The PRP was introduced in 1986 to assist those clients who have not been able to have their issue or problem resolved by going through normal channels. The PRP is the main complaint and redress mechanism for all revenue and benefits services. The Program handles cases that are sensitive, media-related, urgent, high-priority, and which constitute a serious breach in service standards caused by a significant Agency error, including constitutional, legal issues or other hardships.

The 15-day PRP service standard was published for the first time in various departmental guides in 1999. Specifically, it appeared in the T2 Corporation Income Tax Guide, the T3 Trust Income Tax and Information Return, the General Information for GST/HST Registrants, and the publication Revenue Canada: Our Programs and Services. Continuous feedback from both clients and staff indicates that the 15-day turnaround time is reasonable. In 2000, it was published for the first time in the T1 General Income Tax Return and Benefit Guide.

Of the four service channels offered by the CCRA (telephone, correspondence, over the counter, and electronic), Canadians much prefer the telephone channel: 85% of all enquiries coming into Client Services through the telephone, this delivery channel has become the preferred contact for most Canadians to reach the CCRA. The Directorate believes quality telephone service is the key to maintaining high levels of voluntary compliance. Since it remains one of the most effective and efficient methods of providing service, the Client Services Directorate reviewed industry standards and performance, and consulted the survey results from Citizens First to determine an appropriate caller accessibility rate.

An accessibility rate performance indicator of 80-90% was agreed upon through consensus with Regional Client Services advisors and Client Services assistant directors. Call accessibility measures the percentage of telephone calls that immediately get through either directly to an agent, or on hold waiting for an agent (in queue). Calls include each attempt that a person makes to reach the CCRA. Thi definition of accessibility reflects the number of call attempts and not the number of callers who attempt to reach the CCRA. Accessibility is measured on a weekly basis, 24 hours a day, 7 days a week, with results being reported weekly to senior regional and Headquarters management. This target is included in the Client Services Telephone Management Reference Guide, a collaborative publication between field office and headquarters personnel, which assists field managers in managing a telephone section in TSOs.

Significant improvements in telephone service have already been made over the last two years. With the new 1-800 telephone system, the CCRA can route calls anywhere in Canada where agents are available. The system allows the CCRA to provide more equitable, efficient and accurate telephone service and information to Canadians for general and business enquiries. This system increases service levels while keeping the cost of government down for Canadians.

While the Agency expects an overall increase in the demand for telephone services over the next three years, particularly during peak periods, it will mitigate this pressure by improving access to automated systems. In particular, CCRA expects public enquiries handled by automated systems to increase significantly over the coming planning period, while public enquiries handled by agents will decrease. What this means, however, is that because more of the straightforward calls can be handled by automation, the calls answered by agents are often more complex and involved, resulting in longer interactions. The move to increase access to automated telephone services is part of an overall Agency strategy to enhance service delivery, including incorporating the use of the Internet. By modernizing its systems to keep pace with the demand, the Client Services Directorate expects to achieve higher levels of client satisfaction through improvements in service such as increased accessibility, higher accuracy levels and more timely responsiveness to enquiries.

The CCRA Internet website allows clients to download most CCRA publications. T.I.P.S. Online is available from the website and provides clients with general tax information while the Interactive Information Service, also available through the website, provides clients with information and assistance in a self-service environment. This service uses a decision tree / question and answer system to guide clients to personalized but non-account specific information for the 2001 tax year.

CCRA has also recently introduced an on-line service that allows Canadians to send returns directly to the CCRA over the Internet. Ninety-five per cent of the more than 25,000 NETFILE users surveyed found it easy to use, with many indicating that they would use the service again.

CCRA has also attempted to improve client satisfaction through regular education, outreach, communication, and consultation activities. The CCRA has a number of outreach programs that range from participating in conferences and trade shows to conducting tax clinics for new immigrants and offering Small Business Information Seminars. CCRA's community visits combine service, education and compliance checks, while its school program supplies free Teaching Taxes kits to teachers and students throughout the country. Under the Community Volunteer Income Tax Program, the CCRA provides volunteer training sessions for representatives of community organizations and other people interested in assisting, disabled persons, seniors and low-income citizens, to complete their income tax returns. CCRA also annually publishes a document entitled Our Programs and Services, which offers a brief explanation of all of the services it provides.

The CCRA gets client feedback through surveys, focus tests, client consultation, and stakeholder and partner advisory committees such as the Senior Advisory Committee and the Small Business Advisory Committee. The CCRA Baseline Study 2000 indicated that most of their clients are reasonably satisfied with the service they receive. For example, 90% agreed that CCRA staff are courteous; 85% agreed that the information the CCRA provides is accurate; 80% agreed that the staff are knowledgeable and competent; and 72% agreed that the time it takes to get information or receive service is acceptable.

To fulfill CCRA's compliance mandate while pursuing service excellence, CCRA has developed a Competency Profile Catalogue to ensure that their employees have the skills and knowledge they need to better serve Canadians.

Exemplary Practices

The CCRA's Client Services Directorate has exhibited the following exemplary practices in its approach to developing, implementing, monitoring and using its service standards:

• commitment to consult with clients, staff, and stakeholders on service standards and client satisfaction and expectations. This is outlined under the seven principles for CCRA Service Standards development in the CCRA's Guide to Service Standards. The Client Services Directorate consults extensively with both clients and its front-line service staff during the development of service standards. They also regularly consult with front-line service staff as a way of obtaining first-hand information on the level of service expected by clients. The Client Services Directorate uses this feedback to understand the level of client satisfaction, improve their services in effort to help Canadians understand and meet their compliance obligations, and provide guidance for revising service standards, where necessary.

• The Client Services Directorate also regularly obtains feedback from and about their clients through a number of sources, including the Problem Resolution Program, ministerial correspondence, the "Your Opinion Counts" invitation extended through its publications, client service rating cards, internal advisory committees, as well as through feedback from staff. These mechanisms are seen to be extremely useful in identifying opportunities for service enhancement and for adapting CCRA's services and service delivery to satisfy client needs and expectations.

• use of a service pledge to publicly communicate the standards to clients. The Client Services Directorate understands that clients need to know what to expect in their dealings with CCRA, how they are doing in meeting those expectations, and what they will do when improvements are needed. The Client Services Directorate has published two service standards and is developing two more to help improve the quality of service they provide to Canadians.
• commitment to continually improve the quality and range of service interaction with Canadians in the area of electronic service delivery. The redesigned 1-800 telephone enquiries system, the introduction of NETFILE over the Internet, T.I.P.S. and T.I.P.S. Online, and the Inteactive Information Service are some examples of how CCRA is working to ensure improved access to services by businesses, individuals and credit recipients 24 hours a day, seven days a week.
• adoption of a Competency Catalogue that helps CCRA identify, recruit and retain employees that are capable of responding to the needs, concerns and expectations of clients, and that helps CCRA employees continue to learn. A Competency Catalogue helps to ensure that employees have the knowledge, skills and support needed to work effectively in an environment that promotes and recognizes exemplary performance.

Lessons Learned

Canadians expect to be able to access Services through Multiple Channels

1. Canadians want choice to the full range of CCRA services and they typically want and expect to receive access to such services through on-line (Internet) or automated (telephone) delivery systems.

   Knowing what to Expect is a Factor in Client Satisfaction

2. Clients appreciate knowing what to expect in their dealings with CCRA, how CCRA is meeting those expectations, and perhaps more importantly, what it will do to ensure that service improvements are made when needed.

   Having the Right Skilled Staff can Improve Client Satisfaction

3. A Competency Catalogue helps to ensure that the right people with the right skills and abilities are placed in the right job. Having knowledgeable, fair, and courteous staff is an important step in helping to make clients feel more comfortable when attempting to meet their compliance obligations.

Contact

For more information on the services provided by the Client Services Directorate, please contact:

Sue Wormington
Director
Strategic Planning and Development Division
Client Services Directorate
Assessment and Collections Branch
Canada Customs and Revenue Agency
(613) 957-2347
sue.wormington@ccra-adrc.gc.ca

 

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