Canada Revenue Agency
Symbol of the Government of Canada

Assessment of Returns and Payment Processing

Processing GST/HST returns

Service Standard:
Our goal is to process GST/HST returns and remittance vouchers within 21 calendar days of receipt.

Target:

We aim to meet this timeliness standard 95% of the time.

Communication of this Standard:

  • CRA Web site

Access Channel: Internet; Telephone; Financial Institution; Mail/Fax; In Person

Delivery Channel: Mail/Fax

Background: Processing GST/HST returns is one of our highest-volume services with approximately seven million returns received in 2007-2008. The percentage of returns filed electronically increased from 14.2% in 2006-2007 to 17.5% in 2007-2008 or about 1.2 million returns.

Performance: We exceeded the target for this service standard since 2003-2004 despite increases in volume. In 2007-2008, with the implementation of GST Redesign, the reporting functions were delayed and therefore, we do not have processing time frame statistics for this period.


Processing GST/HST returns - Identifies targets, access and delivery channels, background, and performance and volumentrics for a period of 4 years.

Complaint and Redress Mechanisms: On the back of their Notice of Assessment, taxpayers are informed of their right to appeal and the ensuing process. Taxpayers’ complaints and program enquiries are received by mail, by telephone, by fax, and in-person at Tax Services Offices and Tax Centers. If taxpayers are still dissatisfied with a service provided by the CRA, they have the right to file a formal complaint with CRA – Service Complaints. 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: There are mainframe, ad hoc, and manual measurement systems in place to report on production performance. These statistics were collected and provided to the appropriate personnel on a weekly, monthly, and quarterly basis.

Satisfaction Surveys: There are no plans, at this time, to conduct taxpayer satisfaction surveys.

Future Considerations: The service standard for the GST/HST Returns Processing Program has been changed to process 95% of GST/HST returns within 30 calendar days of receipt for the 2008-2009 fiscal year.