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

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challenges and exceptions advance income tax rulings to taxpayers figure 5 Advance income tax rulings to taxpayers Days 110 Target 100%* within 60 days 100 90 80 70 60 50 Standard: Issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information Target: 100% 2011-2012 Result: 106 days In light of the increasing complexity of the advance income tax rulings files, we will revise our service standard from completing 100% of files within an average of 60 calendar days to completing 85% of files within 90 business days. We expect to meet the revised 85% target by the end of the 2012-2013 fiscal year. actuarial valuation reports figure 6 Actuarial valuation reports ANNUAL REPORT 2011-2012 Fiscal Year Volumetrics – Total number of rulings issued Advance income tax rulings issued within 60 calendar days *A number at or below the line indicates that performance has met or exceeded target Data quality: good Percentage 100 Target 80% 60 40 20 0 Data quality: good 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2007-2008 2008-2009 2009-2010 Fiscal Year 2010-2011 2011-2012 0 Volumetrics – Total number of reports reviewed Review report within nine months CANADA REVENUE AGENCY 320 280 240 200 160 120 80 40 0 9 8 7 6 5 4 3 2 1 Volumetrics Volumetrics (in thousands) Standard: Review actuarial valuation reports within nine months and provide written approval of the recommended employer contributions Target: 80% 2011-2012 Result: 50.7% 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 the employees, and the contributions must be approved by the CRA. We found significant non-compliance in the actuarial evaluation reports for certain categories of registered pension plans. Resolving this non-compliance increases the average time to complete a submission. Risk-management strategies are now in place to reduce the average time it takes to complete submissions. GST/HST rulings and interpretations – written enquiries figure 7 GST/HST rulings and interpretations – written enquiries Percentage 100 Target 80% 60 40 20 0 Data quality: good Standard: Respond to written requests for GST/HST rulings and interpretations within 45 business days of receipt in the CRA. This excludes highly technical and precedent and/or policy-setting rulings and interpretations Target: 80% 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2011-2012 Result: 41.9% Fiscal Year Volumetrics - Total number of written enquiries Respond to written requests within 45 working days of receipt 5000 4000 3000 2000 1000 0 Volumetrics
We did not meet our target of responding within 45 business days for written requests for GST/HST rulings and interpretations. The volume of requests was higher in the last two years than previously due to the introduction of HST in Ontario and British Columbia. We expect to improve our response time now that the volume of requests has begun to reduce to normal levels. first contact letter for disputes figure 8 First contact letter for disputes Percentage 100 Target 85% 80 60 40 20 0 Data quality: good Standard: Acknowledge taxpayer disputes within 30 calendar days after we receive them Target: 85% 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2011-2012 Result: 54.7% Fiscal Year Volumetrics – Total volume of cases disposed Acknowledge disputes within 30 calendar days 50,000 40,000 30,000 20,000 10,000 The service standard is for the CRA to mail an acknowledgement letter to the taxpayer using the redress service within 30 days 85% of the time. In 2011-2012, we met the standard only 54.7% of the time. We are now considering the feasibility of this standard, given the fact that we have had difficulty meeting the target over the last few years. 0 Volumetrics claims – video and film tax credits – refundable claims – audited figure 9 Claims – video and film tax credits – refundable claims – audited Percentage 100% Target 90% 80% 60% 40% 20% 0% 2007-2008 2008-2009 2009-2010 Fiscal Year 2010-2011 2011-2012 Data quality: good CANADA REVENUE AGENCY 67 Standard: 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, 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 Target: 90% Volumetrics – Total number of audited refundable claims processed Processed audited refundable claims within 120 calendar days 2011-2012 Result: 78.9% 2,200 2,000 1,800 1,600 1,400 1,200 1,000 800 600 400 200 0 We did not meet our target this year. We expect that clarifying and communicating the file completion date will enable us to meet the target next year. Volumetrics ANNUAL REPORT 2011-2012
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Draft - Protected B 5 November 2012
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“Canadian businesses are a vital
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Finally, the Board continued to exa
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“The CRA has always been committe
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[our mission] ANNUAL REPORT 2011-20
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12 we issued 111 million benefit an
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Given the importance of the benefit
Page 16 and 17: [conclusion] During 2011-2012, we a
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Page 44 and 45: improving our human resources capac
Page 46 and 47: developed a strategy for managing t
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Page 64 and 65: Claims - video and film tax credits
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Expenses and Recoveries. Except for
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5. Amounts payable to taxpayers The
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the CRA administers. It does not in
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15. Pension contributions, interest
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Individual and Trust Income Tax Ind
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Income Tax Revenues - Individual an
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sales tax credits. This was partial
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summary information as of March 31,
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1.5 Significant changes in fiscal y
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A delegated authorities matrix whic
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Control frameworks The CRA uses the
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The CRA will move into an ongoing a
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Canada Revenue Agency - Unaudited S
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$73.9 million for increased disburs
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Performance Summary (in thousands o
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Authorities approved after Main Est
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