Program directory · Canada Revenue Agency
Objections and Appeals
- Department
- Canada Revenue Agency
- Program code
- BRA06 (CCRA)
- Core responsibility
- Tax
- In Departmental Plans
- 2018-19 – 2026-27 · New since an earlier plan
What it does
We offer a legislated and impartial review process for taxpayers who choose to file a formal dispute relating to assessments or determinations the Canada Revenue Agency made under the Income Tax Act, the Excise Tax Act, Underused Housing Tax Act, Select Luxury Items Tax Act, Air Travelers Security Charge Act, Greenhouse Gas Pollution Pricing Act, Softwood Lumber Products Export Charge Act, the Canada Pension Plan, or the Employment Insurance Act. We also work with the Department of Justice on appeals before the courts. We provide education and assistance to taxpayers to make them aware of their rights to dispute resolution as well as when it is appropriate to register a formal dispute.
Source: the department's Program Inventory, via GC InfoBase.
History and lineage
First appears in GC InfoBase's actual spending by program in 2017-18. The data does not record when a program was created; it may be older than its first appearance here, which is limited by the sources (program spending starts in 2010-11, Departmental Plans in 2018-19).
| Program | Relation | Years with data | Actual spending over those years |
|---|---|---|---|
| Objections and Appeals | This program | 2017-18 – 2028-29 | $2.01B |
No earlier or later program in the same department has a similar name.
Significant changes in scope and budget
Detected from the data: renames between plans, programs it appears to replace, merge with or split into (matched by name), year-over-year changes in spending of at least 25% and $5M, or in employees of at least 20% and 25 FTEs, linked budget measures, and results indicators added or dropped.
| Year | What changed | Source |
|---|---|---|
| 2019-20 | Indicators added: % of low-complexity objections resolved within 180 calendar days from the date the objection was received by the CRA; % of medium-complexity objections resolved within 365 calendar days from the date the objection was received by the CRA | Departmental Results Framework (GC InfoBase) |
| 2019-20 | Indicators dropped: % of low-complexity taxpayer objections the CRA resolved within 180 calendar days | Departmental Results Framework (GC InfoBase) |
| 2020-21 | Indicators dropped: % of EI Appeals to the Minister for benefits pending that the CRA resolved within 75 calendar days of receiving the request | Departmental Results Framework (GC InfoBase) |
| 2025-26 | Indicators added: % of EI Appeals to the Minister for benefits pending that the CRA resolved within 75 calendar days of receiving the request | Departmental Results Framework (GC InfoBase) |
| 2025-26 | Indicators dropped: % of CPP/EI Appeals to the Minister for benefits pending that the CRA resolved within 75 calendar days of receiving the request | Departmental Results Framework (GC InfoBase) |
Success criteria
The program's indicators from its department's Departmental Results Framework: the target set in each year's plan, and the result reported the following year. Source: GC InfoBase.
Historical: targets against results
% of EI Appeals to the Minister for benefits pending that the CRA resolved within 75 calendar days of receiving the request
Expected result: Taxpayers obtain impartial and timely resolution of their disputes.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | ≥ 85% | 2019 | 86.5% | Met |
| 2019-20 | ≥ 85% | 2020 | 68.4% The CRA resolved 13 of 19 files within the established target of 90 days, while the target was missed on the other 6 files. | Not met |
% of low-complexity objections resolved within 180 calendar days from the date the objection was received by the CRA
Expected result: Taxpayers obtain impartial and timely resolution of their disputes.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2019-20 | ≥ 80% | 2020 | 97.2% | Met |
| 2020-21 | ≥ 80% | 2021 | 76% Please note that this Program Inventory indicator is also an external service standard. As a result of the COVID-19 pandemic, some of the Canada Revenue Agency’s (CRA) processing times were impacted by an emphasis on implementing Canada’s Economic Response Plan to support Canadians and businesses facing hardship, and by public health measures that limited the number of staff permitted in CRA offi… | Not met |
| 2021-22 | ≥ 80% | 2022 | 81.2% | Met |
| 2022-23 | ≥ 80% | 2023 | 62% In the 2022-2023 fiscal year, 62% of these low-complexity objections were resolved within this standard. The CRA experienced an increase in the number of the objections received compared to the previous year and faced significant staff turnover that affected the CRA’s ability to meet its target. The CRA is temporarily increasing its resources and modifying the program inventory management system… | Not met |
| 2023-24 | ≥ 80% | 2024 | 61% The program continued to be impacted by an increase in objection requests which outpaced the program’s capacity, affecting the CRA’s ability to meet its service standard. The CRA is temporarily increasing its resources and continuing to leverage a modified inventory management system to improve results. | Not met |
| 2024-25 | ≥ 80% | 2025 | 76% The year-end result of 76% for the low-complexity workload was an improvement of 15% as compared to the previous year, due to a 32% increase in production. Despite this, the cessation of overtime and increase in requests received (19%) resulted in the program being unable to meet its target. | Not met |
% of medium-complexity objections resolved within 365 calendar days from the date the objection was received by the CRA
Expected result: Taxpayers obtain impartial and timely resolution of their disputes.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2019-20 | ≥ 80% | 2020 | 82.7% | Met |
| 2020-21 | ≥ 80% | 2021 | 71% Please note that this Program Inventory indicator is also an external service standard. As a result of the COVID-19 pandemic, some of the Canada Revenue Agency’s (CRA) processing times were impacted by an emphasis on implementing Canada’s Economic Response Plan to support Canadians and businesses facing hardship, and by public health measures that limited the number of staff permitted in CRA offi… | Not met |
| 2021-22 | ≥ 80% | 2022 | 71.7% In 2021-2022, the effects of the COVID-19 pandemic continued to impact processing times for medium complexity objections. The CRA remains committed to achieving its service standards. | Not met |
| 2022-23 | ≥ 80% | 2023 | 74% In the 2022-2023 fiscal year, 74% of these medium-complexity objections were resolved within this standard. The CRA was impacted by objections received related to COVID measures, which had aged while appropriate policy, procedures and training were developed as well as staffing challenges, affecting the CRA’s ability to meet its service standards. The CRA is increasing its resources to improve re… | Not met |
| 2023-24 | ≥ 80% | 2024 | 69% The program continued to be impacted by an increase in objection requests, which outpaced the program’s capacity affecting the CRA’s ability to meet its service standard. The CRA is reallocating resources to this workload to improve results. | Not met |
| 2024-25 | ≥ 80% | 2025 | 71% The year-end result for the medium-complexity workload was an improvement of 2% as compared to the previous year, despite the workload having faced an increase of 61% in objection requests received. The volume of requests received was the highest in the last 10 years; 34% of which was the Canada Emergency Wage Subsidy and the Canada Emergency Rent Subsidy. At year-end, the inventory of medium-com… | Not met |
% of CPP/EI Appeals to the Minister for benefits pending that the CRA resolved within 75 calendar days of receiving the request
Expected result: Taxpayers obtain impartial and timely resolution of their disputes.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | ≥ 85% | 2019 | 87.5% | Met |
| 2019-20 | ≥ 85% | 2020 | 84.1% The CRA was on track to meet the program target prior to program disruptions resulting from the onset of the COVID-19 pandemic. | Not met |
| 2020-21 | ≥ 85% | 2021 | 91% | Met |
| 2021-22 | ≥ 85% | 2022 | 93.6% | Met |
| 2022-23 | ≥ 85% | 2023 | 94% | Met |
| 2023-24 | ≥ 85% | 2024 | 96% The CPP/EI Appeals to the Minister program exceeded the target for the benefits pending workload by 11% in 2023-24. This workload is the most significant in terms of ensuring that Canadians receive a decision for their EI benefits in a timely fashion. The CPP/EI Appeals to the Minister program continues to prioritize the benefits pending workload, due to its importance, and to ensure compliance w… | Met |
| 2024-25 | ≥ 85% | 2025 | 98% The Canada Pension Plan (CPP)/Employment Insurance (EI) Appeals to the Minister program exceeded the target for the benefits pending workload by 13% in 2024–25. This workload is the most significant in terms of ensuring that Canadians receive a decision for their EI benefits in a timely fashion. The CPP/EI Appeals to the Minister program continues to prioritize the benefits pending workload due t… | Met |
% of low-complexity taxpayer objections the CRA resolved within 180 calendar days
Expected result: Taxpayers will have timely closure of their disputes.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | ≥ 80% | 2019 | 93.7% | Met |
Current: the 2026-27 plan's targets
% of EI Appeals to the Minister for benefits pending that the CRA resolved within 75 calendar days of receiving the request
Expected result: Taxpayers obtain impartial and timely resolution of their disputes.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 85% | 2027 | — | Planned |
% of low-complexity objections resolved within 180 calendar days from the date the objection was received by the CRA
Expected result: Taxpayers obtain impartial and timely resolution of their disputes.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 80% | 2027 | — | Planned |
% of medium-complexity objections resolved within 365 calendar days from the date the objection was received by the CRA
Expected result: Taxpayers obtain impartial and timely resolution of their disputes.
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 80% | 2027 | — | Planned |
Future goals: targets due after 2026-27
No targets with a later due date.
Spending and employees: planned against actual
Spending
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2017-18 | — | $194M |
| 2018-19 | $188M | $190M |
| 2019-20 | $200M | $198M |
| 2020-21 | $199M | $226M |
| 2021-22 | $225M | $245M |
| 2022-23 | $304M | $277M |
| 2023-24 | $324M | $335M |
| 2024-25 | $343M | $341M |
| 2025-26 | $362M | — |
| 2026-27 | $385M | — |
| 2027-28 | $365M* | — |
| 2028-29 | $359M* | — |
Employees (FTEs)
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2017-18 | 1,435 | 1,574 |
| 2018-19 | 1,548 | 1,530 |
| 2019-20 | 1,618 | 1,551 |
| 2020-21 | 1,523 | 1,577 |
| 2021-22 | 1,708 | 1,741 |
| 2022-23 | 1,839 | 1,917 |
| 2023-24 | 1,899 | 2,068 |
| 2024-25 | 2,096 | 2,225 |
| 2025-26 | 2,213 | — |
| 2026-27 | 2,364 | — |
| 2027-28 | 2,127* | — |
| 2028-29 | 2,039* | — |
Planned spending, plan by plan
Each row is one year's Departmental Plan and its forecast for the next three fiscal years; read a column down to see how the forecast for one year changed. The last row is what was actually spent. Click an amount for its source. Biggest changes in federal spending plans
| Plan | 2018-19 | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2018-19 plan | $187,930,283 | $187,159,194 | $185,341,101 | ||||||||
| 2019-20 plan | $199,956,689 | $213,168,754 | $212,331,604 | ||||||||
| 2020-21 plan | $198,505,279 | $211,335,120 | $208,341,266 | ||||||||
| 2021-22 plan | $225,254,380 | $226,669,663 | $216,356,010 | ||||||||
| 2022-23 plan | $303,870,510 | $304,823,378 | $288,618,456 | ||||||||
| 2023-24 plan | $324,166,725 | $324,128,570 | $312,847,961 | ||||||||
| 2024-25 plan | $343,196,213 | $332,749,644 | $322,374,354 | ||||||||
| 2025-26 plan | $362,064,222 | $367,506,356 | $331,359,176 | ||||||||
| 2026-27 plan | $385,129,351 | $365,010,099 | $358,519,296 | ||||||||
| Actual | $190,322,395 | $197,775,839 | $226,040,458 | $244,665,970 | $277,309,754 | $335,376,882 | $340,902,114 |
Actual spending is from Departmental Results Reports and the Public Accounts, as published in GC InfoBase. FTEs are full-time equivalents.
