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<h1 property="name" id="wb-cont">Canada Revenue Agency 2016 to 2017 service performance reporting</h1>
<p class="gc-byline"><strong>From <a href="#">Canada Revenue Agency</a></strong></p>
<p>Service standards publicly state the level of performance that citizens can reasonably expect to encounter under normal circumstances. As part of its ongoing commitment to quality client service, Canada Revenue Agency has developed standards for its services.</p>
<p>We have achieved our performance targets in 91.5% of the services we offer. Our performance results are described in more detail below.</p>
<ul class="list-unstyled" style="margin-top:2em;">
<li>
<details>
<summary>Tax returns, benefits, and claims</summary>
<h2>Tax returns, benefits, and claims</h2>
<ul>
<li><a href="#taxreturns">Tax returns</a></li>
<li><a href="#benefit">Benefits</a></li>
<li><a href="#claims">Claims</a></li>
</ul>
<h3 id="taxreturns">Tax returns</h3>
<p><strong>We have met or mostly met 100% of our performance targets for tax returns.</strong></p>
<h4>Services for Canadians in Canada</h4>
<h5>Processing T1 individual income tax returns (EFILE and NETFILE) </h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for processing T1 individual income tax returns received electronically from individuals. The CRA offers electronic services for filing current-year T1 individual income tax and benefit returns. EFILE is a service that allows authorized service providers to file individual income tax and benefit returns with the CRA over the Internet. NETFILE is a service that allows most Canadians to file their income tax and benefit returns over the Internet using CRA-compatible commercial tax preparation software. This service standard was introduced in 1994-1995.</li>
<li><strong>Our standard: </strong>Our goal is to process an electronic T1 return (EFILE and NETFILE) within an average of two weeks of receipt.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 100% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>100% of electronic T1 individual income tax returns were processed within the average of two weeks standard.</li>
</ul>
<h5>Processing T1 individual income tax returns (paper)</h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for processing paper T1 individual income tax returns from individuals. Notices of assessment are sent to taxpayers based on the results of the review. This service standard was introduced in 1994-1995.</li>
<li><strong>Our standard: </strong>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 of receipt.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 100% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>100% of paper T1 individual income tax returns were processed within the average of four to six weeks standard.</li>
</ul>
<h5>Processing T2 corporation income tax returns – electronic</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>Our goal is to process an electronic T2 return (corporation income tax) within 45 calendar days of receipt.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>97.5% of electronic T2 corporation income tax returns were processed within the 45 calendar days or less standard. </li>
</ul>
<h5>Processing T2 corporation income tax returns – paper</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>Our goal is to process a paper T2 return (corporation income tax) within 90 calendar days of receipt.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>92.8% of paper T2 corporation income tax returns were processed within the 90 calendar days or less standard. </li>
</ul>
<h5>Processing GST/HST electronic returns</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>Our goal is to process an electronic GST/HST return within 30 calendar days of receipt.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 95% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>N/A.</li>
</ul>
<p><strong>Note:</strong> This service standard was introduced in 2016-2017. The former service standard, Processing GST/HST returns, has been retired. <strong> </strong></p>
<h5>Processing GST/HST paper returns</strong><br>
</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>Our goal is to process a paper GST/HST return within 60 calendar days of receipt.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 95% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>N/A.</li>
</ul>
<p><strong>Note:</strong> This service standard was introduced in 2016-2017. The former service standard, Processing GST/HST returns, has been retired.</p>
<h5>Processing T3 trust returns</strong></h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for processing T3 trust returns from trust recipients. A T3 income tax return is a form completed by a trustee to assess the tax liability of a trust. A T3 return is filed as both an income tax return (which calculates tax liability) and an information return (which reports amounts allocated and designated to beneficiaries). Our goal is to process T3 trust returns within four months, which includes assessing the T3 return and mailing a notice of assessment and refund, if applicable. This service standard was introduced in 1999-2000.</li>
<li><strong>Our standard: </strong>Our goal is to process a T3 trust return within four months of receipt.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 95% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>96.4% of T3 trust returns were processed within the four months standard. </li>
</ul>
<h5>Processing excise tax, excise duty, softwood lumber returns, and air travellers’ security charge returns</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>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.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 95% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>98.5% of returns were processed within the 60 calendar days standard. </li>
</ul>
<h5>Responding to taxpayer-requested adjustments (T1) received by Internet</h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for responding to adjustments (T1) received over the Internet from individuals or their representatives. Our standard applies to straightforward taxpayer-requested adjustments. Less straightforward requests may take longer than the standard. This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. This service standard was introduced in 2007-2008.</li>
<li><strong>Our standard: </strong>Our goal is to mail a notice of reassessment within an average of two weeks of receipt of all requisite information from the taxpayer.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 100% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>100% of our notices of reassessment were mailed within the average of two weeks standard. </li>
</ul>
<h5>Responding to taxpayer-requested adjustments (T1) received by Internet</h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for responding to adjustment requests (T1) from individuals or their representatives. Our standard applies to straightforward taxpayer-requested adjustments. Less straightforward requests may take longer than the standard. This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. This service standard was introduced in 1984-1985.</li>
<li><strong>Our standard: </strong>Our goal is to mail a notice of reassessment within an average of eight weeks of receipt of all requisite information from the taxpayer.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 100% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>100% of our notices of reassessment were mailed within the average of eight weeks standard. </li>
</ul>
<h3 id="benefit">Benefits</h3>
<p><strong>We have met or mostly met 100% of our performance targets for benefits.</strong></p>
<h4>Services for Canadians in Canada</h4>
<h5>Processing benefit applications – timeliness</h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for processing Canada child benefits applications, and children's special allowances applications and cancellation forms submitted by benefit recipients. Once the application and forms are received, our goal is to issue a payment, a notice, or an explanation within 80 calendar days. This service standard was introduced in 1998-1999.</li>
<li><strong>Our standard: </strong>Our goal is to send a payment, notice, or explanation within 80 calendar days of receipt.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 98% of the time</li>
<li><strong>Our performance in 2015-2016: </strong>99.1% of applications were processed within the 80 calendar day standard</li>
</ul>
<h5>Processing benefit applications– accuracy</h5>
<ul>
<li><strong>What is this?</strong> This is an accuracy service standard for processing Canada child benefits applications, and children's special allowances applications and cancellation forms submitted by benefit recipients. Once the applications and forms are received, our goal is to accurately process the appropriate payment and notice. If necessary, we will issue a letter requesting additional information. This service standard was introduced in 2007-2008.</li>
<li><strong>Our standard: </strong>Our goal is to accurately process the appropriate payment and notice, or send a letter requesting additional information.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 98% of the time</li>
<li><strong>Our performance in 2015-2016: </strong>99.4% of payments were processed accurately.</li>
</ul>
<h5>Responding to benefit and credit enquiries – timeliness</h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for responding to benefit and credit enquiries, in the form of written enquiries from benefit recipients and telephone referrals from the call centres. Responses to enquiries include explanations, notices, and payments, as appropriate. This service standard was introduced in 2003-2004.</li>
<li><strong>Our standard: </strong>Our goal is to respond to a written enquiry or a telephone referral from a call centre within 80 calendar days of receipt.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 98% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>97.8% of benefit and credit enquiries were responded to within the 80 calendar day standard.</li>
</ul>
<h5>Responding to benefit and credit enquiries – accuracy</h5>
<ul>
<li><strong>What is this?</strong> This is an accuracy service standard for responding to benefit and credit enquiries, in the form of telephone referrals from the call centres and written enquiries from benefit recipients. Responses include explanations, notices, and payments, as appropriate. This service standard was introduced in 2007-2008.</li>
<li><strong>Our standard: </strong>Our goal is to respond with correct information to a written enquiry or telephone referral from a call centre, to accurately process new recipient information, and to accurately issue a payment, notice, or letter.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 98% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>96.7% of benefit and credit enquiries were responded to accurately.</li>
</ul>
<h3 id="claims">Claims</h3>
<p><strong>We have met or mostly met 100% of our performance targets for claims.</strong></p>
<h4>Services for Canadians in Canada</h4>
<h5>Claims - SR&ED tax incentives - claimant-requested adjustments to non-refundable claims</strong><br>
</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>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.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>93% of claims were processed within the 365 calendar day standard</li>
</ul>
<h5>Claims - SR&ED tax incentives - claimant-requested adjustments to refundable claims</strong><br>
</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>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.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>95% of claims were processed within the 240 calendar day standard</li>
</ul>
<h5>Claims - SR&ED tax incentives - non-refundable claims</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>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.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>97% of claims were processed within the 365 calendar day standard</li>
</ul>
<h5>Claims - SR&ED tax incentives - refundable claims</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>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.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>95% of claims were processed within the 120 calendar day standard</li>
</ul>
<h5>Claims - video and film tax credits - refundable claims – audited</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>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.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>95% of claims were reviewed within the 120 calendar day standard</li>
</ul>
<h5>Claims - video and film tax credits - refundable claims – unaudited</h5>
<ul>
<li><strong>What is this?</strong> 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.</li>
<li><strong>Our standard: </strong>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.</li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.</li>
<li><strong>Our performance in 2015-2016: </strong>98% of claims were reviewed within the 60 calendar day standard</li>
</ul>
</details>
</li>
<li>
<details>
<summary>Pension, deferred, and education plans</summary>
<h2>Pension, deferred, and education plans</h2>
<ul>
<li><a href="#writtenenquiries">Written enquiries</a></li>
<li><a href="#actuarialvaluationreports">Actuarial valuation reports</a></li>
<li><a href="#applications">Applications</a></li>
</ul>
<h3 id="writtenenquiries">Written enquiries</h3>
<p><strong>We have met or mostly met 0% of our performance targets for written enquiries.</strong></p>
<h4>Services for Canadians in Canada</h4>
<h5>Deferred income plans - response to written enquiries</strong></h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for responding to written enquiries pertaining to deferred income and savings plans. This service is provided to clients who have questions or concerns about registered pension plans, registered disability savings plans, registered education savings plans, registered retirement savings plans, registered retirement income funds, deferred profit sharing plans, supplementary unemployment benefit plans, tax-free savings accounts, or registered investments. We generally deal with all written enquiries on a first-come, first-served basis. This service standard was introduced in 1995-1996.<strong></strong></li>
<li><strong>Our standard: </strong>Our goal is to respond to a written enquiry within 60 calendar days.<strong></strong></li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 80% of the time.<strong></strong></li>
<li><strong>Our performance in 2015-2016: </strong>61% of written enquiries were responded to within the 60 calendar day standard.</li>
</ul>
<h3 id="actuarialvaluationreports">Actuarial valuation reports</h3>
<p><strong>We have met or mostly met 100% of our performance targets for actuarial valuation reports.</strong></p>
<h4>Services for Canadians in Canada</h4>
<h5>Actuarial valuation reports</strong></h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for reviewing and responding to actuarial valuation reports. For an employer's contributions to a registered defined benefit pension plan to be tax-deductible, an actuary must state that the contributions are necessary to pay for the future pension benefits for employees and the contributions must be approved by the Canada Revenue Agency (CRA). This service standard was introduced in 2001-2002.<strong></strong></li>
<li><strong>Our standard: </strong>Our goal is to provide a decision on the recommended employer contributions to a registered pension plan, within 270 calendar days of receipt of the actuarial valuation report.<strong></strong></li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 80% of the time.<strong></strong></li>
<li><strong>Our performance in 2015-2016: </strong>87% of decisions were provided within the 270 calendar day standard.</li>
</ul>
<h3 id="applications">Applications</h3>
<p><strong>We have met or mostly met 100% of our performance targets for applications.</strong></p>
<h4>Services for Canadians in Canada</h4>
<h5>Applications to register pension plans</strong></h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for reviewing and responding to applications to register new pension plans. This service is provided to employers or unions that have chosen to set up a pension plan to provide pension benefits to employees upon retirement. When we first receive a plan for registration, we review it to make sure that the appropriate documents and forms have been filed. If the application is complete, we review it in detail to make sure the documents comply with the requirements of the Income Tax Act. This service standard was introduced in 1995-1996.<strong></strong></li>
<li><strong>Our standard: </strong>Our goal is to provide a decision within 180 calendar days of receipt of an application to register a pension plan.<strong></strong></li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 85% of the time.<strong></strong></li>
<li><strong>Our performance in 2015-2016: </strong>87% of decisions were provided within the 180 calendar day standard.</li>
</ul>
<h5>Deferred profit sharing plans - Reviewing applications</strong></h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for reviewing and responding to applications to register new deferred profit sharing plans. This service is provided to employers who have chosen to set up an arrangement to share profits from their business to provide pensions to all or a designated group of employees. We review the plans for compliance with the requirements of the Income Tax Act. This service standard was introduced in 2004-2005.<strong></strong></li>
<li><strong>Our standard: </strong>Our goal is to provide a decision within 180 calendar days of receipt of an application to register a deferred profit-sharing plan.<strong></strong></li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 85% of the time.<strong></strong></li>
<li><strong>Our performance in 2015-2016: </strong>96% of decisions were provided within the 180 calendar day standard.</li>
</ul>
<h5>Education savings plans (applications to register, amend, or terminate)</strong></h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for reviewing and responding to submissions to approve new education savings specimen plans or to amend or terminate existing education savings specimen plans. A promoter of an education savings specimen plan can only market its education savings plan once the specimen plan is approved by the CRA or when the proposed amendments under an existing specimen plan are approved. This service standard was introduced in 2001-2002.<strong></strong></li>
<li><strong>Our standard: </strong>Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for an education savings plan.<strong></strong></li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 85% of the time.<strong></strong></li>
<li><strong>Our performance in 2015-2016: </strong>92% of decisions were provided within the 60 calendar day standard.</li>
</ul>
<h5>Retirement income funds (applications to register, amend, or terminate)</strong></h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for reviewing and responding to submissions to approve new specimen funds or to amend or terminate existing retirement income specimen funds. Submissions are sent in by carriers, including banking institutions, trust companies, and insurance companies, or by third-party representatives. A carrier can only market its retirement income fund once the specimen fund is approved by the CRA or when the proposed amendments under an existing specimen fund are approved. This service standard was introduced in 1995-1996.<strong></strong></li>
<li><strong>Our standard: </strong>Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for a retirement income fund.<strong></strong></li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 80% of the time.<strong></strong></li>
<li><strong>Our performance in 2015-2016: </strong>99% of decisions were provided within the 60 calendar day standard.</li>
</ul>
<h5>Retirement savings plans (applications to register, amend, or terminate)</strong></h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for reviewing and responding to submissions to approve new retirement savings specimen plans or to amend or terminate existing specimen plans. Submissions are sent in by issuers, including banking institutions, trust companies, and insurance companies, or by third-party representatives. An issuer can only market its retirement savings plan once the specimen plan is approved by the CRA or when the proposed amendments under an existing specimen plan are approved. This service standard was introduced in 1995-1996.<strong></strong></li>
<li><strong>Our standard: </strong>Our goal is to provide a decision within 60 calendar days to a request to approve, amend, or terminate a specimen for a retirement savings plan.<strong></strong></li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 80% of the time.<strong></strong></li>
<li><strong>Our performance in 2015-2016: </strong>99% of decisions were provided within the 60 calendar day standard.<strong></strong></li>
</ul>
</details>
</li>
<li>
<details>
<summary>Charities</summary>
<h2>Charities</h2>
<ul>
<li><a href="#telephoneenquiries">Telephone enquiries</a></li>
<li><a href="#writtenenquiries">Written enquiries</a></li>
<li><a href="#ch-applications">Applications</a></li>
</ul>
<h3 id="telephoneenquiries">Telephone enquiries</h3>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-chrts-16-17-eng.html#chrts1">Charities - responding to telephone enquiries</a></li>
</ul>
<h3 id="writtenenquiries">Written enquiries</h3>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-chrts-16-17-eng.html#chrts4">Charities – written enquiries – routine</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-chrts-16-17-eng.html#chrts5">Charities – written enquiries – complex</a></li>
</ul>
<h3 id="ch-applications">Applications</h3>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-chrts-16-17-eng.html#chrts2">Charities - responding to simple applications</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-chrts-16-17-eng.html#chrts3">Charities - responding to regular applications</a></li> </ul>
</details>
</li>
<li>
<details>
<summary>Rulings and interpretations</summary>
<h2>Rulings and interpretations</h2>
<h3>Rulings</h3>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-ndvdls-trsts-16-17-eng.html#trsts1">Advance income tax rulings</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-bsnss-16-17-eng.html#bs8">GST/HST rulings and interpretations - telephone enquiries</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-bsnss-16-17-eng.html#bs9">GST/HST rulings and interpretations - written enquiries</a></li>
</ul>
<h3>Interpretations</h3>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-ndvdls-trsts-16-17-eng.html#trsts11">Technical interpretations</a></li>
</ul>
</details>
</li>
<li>
<details>
<summary>Issues resolution</summary>
<h2>Issues resolution</h2>
<h3>Taxpayer relief</h3>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-rslvng-dspts-16-17-eng.html#rslvng1">Taxpayer relief requests - 30 day acknowledgement</a></li>
</ul>
<h3>Disputes</h3>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-rslvng-dspts-16-17-eng.html#rslvng2">First contact letter for disputes</a></li>
</ul>
<h3>Service complaints</h3>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-rslvng-dspts-16-17-eng.html#rslvng3">Service Complaints - two-day acknowledgement</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-rslvng-dspts-16-17-eng.html#rslvng4">Service Complaints - 30 day resolution</a></li>
</ul>
</details>
</li>
<li>
<details>
<summary>Enquiries and requests</summary>
<h2>Enquiries and requests</h2>
<ul>
<li><a href="#indbusenquiries">Individual and business enquiries</a></li>
<li><a href="#requests">Requests</a></li>
</ul>
<h3 id="indbusenquiries">Individual and business enquiries</h3>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-ndvdls-trsts-16-17-eng.html#trsts2">e-Services Helpdesk - telephone service level</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-ndvdls-trsts-16-17-eng.html#trsts3">General enquiries - Telephone service level</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-bsnss-16-17-eng.html#bs1">Business enquiries - telephone service level</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-bnfts-16-17-eng.html#bnfts1">Canada Child Tax Benefit enquiries - telephone service level</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2016-2017/srvc-stdrds-bnfts-16-17-eng.html#bnts2">GST/HST Credit Enquiries Telephone Service Level</a></li>
</ul>
<h3 id="requests">Requests</h3>
<p><strong>We have met or mostly met 100% of our performance targets for requests.</strong></p>
<h4>Services for Canadians in Canada</h4>
<h5>Processing a request to authorize or cancel a representative – electronic</h5>
<ul>
<li><strong>What is this?</strong> This is an accuracy service standard for processing requests received to authorize or cancel a representative to deal with the CRA on a taxpayer's behalf. This service standard was introduced in 2013-2014.<strong></strong></li>
<li><strong>Our standard: </strong>Our goal is to process your complete electronic request to authorize or cancel a representative within five business days of receipt by the CRA, provided the request is complete.<strong></strong></li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.<strong></strong></li>
<li><strong>Our performance in 2015-2016: </strong>99.7% of requests were processed within the five business day standard</li>
</ul>
<h5>Processing a request to authorize or cancel a representative – paper</h5>
<ul>
<li><strong>What is this?</strong> This is a timeliness service standard for processing a request to authorize or cancel a representative by paper. This service standard was introduced in 2013-2014.<strong></strong></li>
<li><strong>Our standard: </strong>Our goal is to process your complete paper request to authorize or cancel a representative within 20 business days of receipt by the CRA, provided the request is complete.<strong></strong></li>
<li><strong>Our target: </strong>The CRA aims to meet this standard 90% of the time.<strong></strong></li>
<li><strong>Our performance in 2015-2016: </strong>96.2% of requests were processed within he 20 business days standard. <strong></strong></li>
</ul>
</details>
</li>
</ul>
<h2>Service standards from previous years</h2>
<ul>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2015-2016/menu-eng.html">Canada Revenue Agency 2015-2016 service standards</a></li>
<li><a href="http://www.cra-arc.gc.ca/gncy/stndrds/2014-2015/menu-eng.html">Canada Revenue Agency 2014-2015 service standards</a></li>
</ul>
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