CRA SERVICE STANDARDS 2019-2020
On April 5, 2019, CRA released their Service Standards for the 2019-2020 year. The service standards state the performance that taxpayers can reasonably expect to receive from CRA under normal circumstances.
one in twenty expected to take longer?
CRA aims to issue a Notice of Assessment or Reassessment within the following time limits, 95% of the time:
| Digitally Filed | Paper Filed | |
| Individual income tax returns | 2 weeks | 8 weeks |
| Corporate income tax returns | 6 weeks | NA |
| GST/HST returns | 4 weeks | 8 weeks |
| Trust returns | NA | 17 weeks |
| T1 adjustment requests (less straightforward requests may take longer) | 2 weeks | 8 weeks |
Some additional standards are as follows:
the new service standards for clearance certificates and disability tax credit certificates
| CRA Service Standard | How often CRA aims to meet this Standard | |
| Issue a clearance certificate (new standard for 2019-2020) | 120 days | 80% of the time |
| Process a disability tax credit certificate (new standard for 2019-2020) | 8 weeks | 95% of the time |
| Issue a decision letter for a taxpayer relief request | 180 days | 85% of the time |
| Resolution of a low-complexity tax objection (these may include issues with individual tax credits, personal deductions, the Canada child benefit, and the disability tax credit)* | 180 days | 80% of the time |
| Resolution of a medium-complexity tax objection (these may include issues with business expenses, partnerships, more complex individual income tax issues, and small and medium corporation related issues)* | 365 days | 80% of the time |
| Resolution of a service complaint | 30 days | 80% of the time |
* Current processing times are available online.
A number of other service standards relating to benefit applications, video and film tax credits, scientific research & experimental development claims, GST/HST rulings, advance income tax rulings, and technical interpretations were also provided.
Editors’ comment
The above represents CRA’s targeted performance. Many practitioners report that T1 adjustments are taking longer than these targets.
Thanks to Diane Cook and Brody Thomson of Thomson Group Tax Speciality Services for bringing the new standards to our attention.