CRA Annual Report to Parliament 2011-2012 (PDF - Agence du ...

that taxpayers can be certain of the status of their tax
affairs.
For the greater part of 2011-2012, we exceeded
our target of depositing payments within 24 hours
of receipt.
The Canada Post labour dispute in June and July
had an impact on our ability to meet our service
targets for payment processing. As a result, our
average for the year was 94% of payments
deposited in 24 hours.
We processed almost 1.5 million more electronic
payments during 2011-2012 than in 2010-2011.
We promoted the benefits of paying online to
taxpayers during the 2011 filing season through
the CRA Web site, news releases, videos, Twitter,
and our tax filing season fact sheet. Our main
message was “Save time, pay online!”
We are investigating future opportunities for improved
ease and access for individuals and businesses, and we
continue to move forward with our payment strategy to
use new, secure technologies where possible.
early certainty
Some taxpayers ask the CRA for written information on
how a tax law applies in a specific context. The CRA
provides non-binding, written technical interpretations
on a particular aspect of tax law to help taxpayers ensure
that they are compliant with the transactions they may be
considering. Advance income tax rulings on a specific
transaction proposed by a taxpayer are binding on the
CRA, provided that the taxpayer undertakes the
transaction as described. This technical service helps
taxpayers by giving them the information they need to
conduct their tax affairs with confidence and certainty in
Canada and across international borders.
The turnaround time for technical interpretations
to taxpayers met our service standard for the
fourth consecutive year.
Meeting our service standard for providing advance
income tax rulings within 60 days has proved challenging
for the CRA. These rulings often involve issues of great
technical complexity and the workload is also often
influenced by factors that are beyond the control of the
CRA, such as legislative changes and court rulings. To
respond, we made changes to the workflow process and
CANADA REVENUE AGENCY
23
revised our service standard for advanced income tax
rulings. These changes set a challenging but realistic
service standard for the CRA. We will explore
opportunities to reduce workload pressures by providing
comprehensive online information services that will give
taxpayers the degree of early certainty they need to make
informed decisions.
[influencing compliance
attitudes]
Helping taxpayers understand the positive outcomes of
compliance and the negative consequences of
non-compliance is important to voluntary compliance. We
need to make sure that taxpayers understand their tax
obligations and that they are motivated to comply. The
CRA works with partners in government, the community,
and industry to help taxpayers understand that paying
taxes is a part of responsible citizenship and a healthy
economy.
The underground economy is a particular focus of our
activities to influence compliance attitudes. A Statistics
Canada study 3 released in September 2012 found that in
2009, the three most significant sectors of the economy
engaging in underground economy activity were
construction (29%), retail trade (20%), and
accommodation and food services (12%). The CRA
provides outreach to businesses and individuals who may
be exposed to the underground economy to help them
understand the risks.
The CRA partnered with the provinces of British
Columbia, New Brunswick, and Ontario to pilot the
Trade School Initiative, a new educational project
intended to raise awareness of tax responsibilities
for students preparing for careers in the
construction and renovation industry.
The CRA’s Get it in Writing campaign reminds
homeowners undertaking renovation projects of
the protection that a formal contract provides.
3 For more information about Statistics Canada’s report,
Estimating the Underground Economy in Canada, 1992-2009,
go to www.statcan.gc.ca/dai-quo/index-eng.htm.
ANNUAL REPORT
2011-2012