Canada Revenue Agency
www.cra.gc.ca
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Assessment of Returns and Payment Processing
Processing T2 corporation income tax returns
Our aim is to meet this standard 90% of the time.
Communication of this Standard:
Access Channel: Internet; Mail/Fax; In Person
Delivery Channel: Mail/Fax; In Person
Background: All corporations must file a T2 return each year, either on paper or electronically. Our timeliness standard is the same for both modes. Annually, corporation returns now number more than 1.7 million. The proportion of electronic returns filed increased to 18% in 2007-2008 from 14% in 2006-2007.
Performance: 2007-2008 was the first fiscal year with the changed standard of 90% of returns processed within 60 days, as opposed to 90 days. The new standard was achieved with 92% of returns being processed within 60 days.
Complaint and Redress Mechanisms: The legislated taxpayer relief provisions and impact of delays have been considered by the function and regional operations. There is no complaint and redress mechanism that is unique to this standard; however, taxpayers and tax practitioners can contact the Problem Resolution Program by writing to the local office or calling the phone number published in the blue pages of the local phone book. The legislated taxpayer relief provisions have been considered by the function and the regional operations.
If a taxpayer remains dissatisfied with a service provided by the CRA, he or she has the right to file a formal complaint, first with the CRA Service Complaints function then, if unresolved, with the Taxpayers' Ombudsman for final and impartial review.
Monitoring: Monitoring is via the on-line CORTAX Reports system (our T2 processing system) and is done on a monthly, quarterly and annual basis. The age of un-keyed paper inventories is also tracked by means of weekly reports from the field. Visits to the Tax Centres are carried out to provide opportunities to identify best practices and discrepancies to improve processing performance.
Satisfaction Surveys: Formal surveys are not undertaken. Informal feedback is provided by participating firms.
Future Considerations: When the number of electronically filed corporation returns grows to a critical level, a separate service standard for Internet returns may be introduced.
