Commitment To Quality Service

Taxpayers and governments have specific legal rights and obligations in the collection and administration of taxes. Equally important, however, Ontario's tax system can only achieve its goals if it is built on the spirit of co-operation between the taxpayer and the province's tax administration, and the expectation of the taxpayer's voluntary compliance with their legal obligations.

Taxpayers accept these principles based on their understanding that their hard-earned dollars are spent wisely and effectively to fund a range of government programs and priority services including education, health care, environmental protection and community services. They also demand and expect quality service in the delivery of these programs.

The Ministry of Revenue's goal is to be recognized by taxpayers as a professional and effective organization, ensuring that taxpayers and their representatives get value for their money. Our commitment is to continually improve the quality of the services we provide to the taxpayer, and to be accountable to those we serve for the prudent use of their funds.

As part of our efforts to fulfill that commitment, we are establishing specific service standards for tax administration which will enable measurement and reporting on our performance. These service standards are customer-focused and emphasize the commitment of the ministry and our employees to quality service. They will give taxpayers a means of evaluating our performance in applying tax laws with fairness and courtesy, and in treating taxpayers professionally and with respect.

To ensure our accountability to the taxpayer we will, in addition to finalizing our service standards:

• Establish and publish performance benchmarks.
• Provide mechanisms for taxpayers to evaluate our performance against those benchmarks.
• Report annually on our results and progress.
• Encourage taxpayer feedback, and suggestions for service quality improvements.

Service Commitments and Standards

The Ministry of Revenue and its employees are dedicated to meeting the following service commitments and standards in tax administration:

Service Commitments

1. Impartial and Professional Service
   We will provide impartial, professional and courteous service and provide a means for you to hold us accountable for the services we provide. We will be pleased to deal with you or your authorized representative.
2. Privacy and Confidentiality
   We will keep your tax returns and other information secure and confidential.
3. Accessible Information
   We will offer clear, understandable and current tax information and will make this information available to you through various media.
4. Assistance
   We will provide timely, accurate responses to questions and requests for tax information. We will explain to you the tax implications of your current tax situation and if you seek to learn more about your liability and how it is determined, offer you the option of meeting with us.
5. Reliable Written Information
   We will provide written information that you can rely on.
6. Education
   We will provide education and information programs on specific tax issues.
7. Voluntary Disclosure
   We will allow you to voluntarily disclose your tax situation without incurring a penalty or being prosecuted for tax violations under certain conditions.

Service Standards

1. Ontario Public Service Common Service Standards
   We will meet the Ontario Public Service common service standards for telephone, mail, walk-in service, and also for customer feedback/complaint resolution.
2. Core Business Service Standards
   We will establish standards and provide a high level of service in all of our core tax administration business areas including but not limited to registrations, taxroll update, account adjustments, audit and collections.
3. Objections and Appeals
   We will advise you of how to file an objection and an appeal within the specified time periods, if you disagree with a tax decision.
4. Refunds
   We will provide you with a timely refund or equivalent credit for all overpayment of taxes, provided that you do not owe money under another provincial tax statute.

Service Commitments

Impartial and Professional Service

You are entitled to receive impartial, professional, and courteous service. We will:

• Be impartial and treat you in a professional and courteous manner.
• Not be paid, evaluated or promoted on the basis of the amount of assessment or collections from taxpayers. We do not have a quota system - but one that is based on applying tax laws fairly and equitably.
• Conform to the Ontario Public Service Conflict of Interest Guidelines.
• Meet our published service standards.
• Properly identify ourselves and the reason for the contact.
• Provide information to help you understand tax law and its impact.
• Make services available to you in either English or French.

Privacy and Confidentiality

In keeping your tax information on file, we will:

• Ensure that it is secure.
• Give you access to that information.

When collecting information from you, we will tell you:

• Why we are asking you for information.
• How we will use it.
• What will happen if you choose not to provide the requested information.

In disclosing information about you, we will:

• Only use your information in accordance with the law.

With proper written authorization, we are pleased to discuss your tax information with your authorized representative.

Accessible Information

It is important that you, as a taxpayer or an authorized representative of a taxpayer, have access to clear, understandable and current tax information. We will:

• Make tax information available in alternative formats upon request.
• Ensure that information explaining a tax change is available to all taxpayers by the next business day following a significant change in tax policy or legislation.

If you encounter forms or publications which are difficult to understand or which do not contain enough information, we encourage you to call your local tax office to suggest changes or to request assistance.

Assistance

We will listen and respond to your enquiries and conduct ourselves in a manner that encourages public confidence.

If you are making an enquiry of a general nature, you do not have to identify yourself.

However, if you are making an enquiry about your tax assessment or particular tax affairs, it is important that we are certain about your identity before we proceed with our discussion. This ensures that personal information is only given to you or your authorized representative. This means you need to give us your name, address, telephone number and tax file number and/or the reference number on your correspondence if your enquiry is in response to a letter from us. If applicable, a copy of the notice of assessment should be sent with written enquiries and shown during walk-in enquiries.

If we cannot assist you immediately, we will tell you when you can expect a response based on the complexity of the issue.

If you are not satisfied with the assistance provided, you can ask to speak to the manager in the appropriate tax area.

If you have a complex tax situation and require a detailed explanation or interpretation of a tax law as it applies to your particular situation, you can request a detailed explanation or interpretation.

Reliable Written Information

Written information from us may be in the form of tax bulletins, notices, publications, rulings and interpretations. You can rely on this information as it applies to your circumstances, as follows:

• Tax bulletins, notices and publications can be relied on for general guidance. We are available to help you if you require clarification.
• Tax rulings and interpretations provide a binding written opinion about the way a tax law or laws would apply to your particular arrangement.
• No liability will be assessed against you where you, as a taxpayer, rely on information provided in writing by an employee of the ministry. This is limited to situations when information was in response to a written request from you containing full and accurate disclosure of the particular circumstances and you relied on that information.
• When you seek a written ruling or interpretation, we will tell you when you can expect a response based on the complexity of the issue.

Education

The ministry frequently develops and delivers taxpayer education and information programs under specific tax statutes. Certain taxpayer and industry groups are also given in-depth briefings on tax items needing clarification, or which have been amended or withdrawn.

Seminars

We will assist you in understanding your rights and responsibilities under the Retail Sales Tax Act. New vendors will be invited to attend a PST-GST/HST seminar within 15 working days of being registered.

The Tax Advisory Services Branch will conduct industry and/or topic specific seminars relating to retail sales tax legislation and will schedule the seminar within 60 working days of a request.

Voluntary Disclosure

We encourage all bona fide voluntary disclosures with respect to the tax and grant statutes.

Any corporation or individual, who voluntarily discloses a violation of a provincial tax statute administered by the ministry and who makes full payment of the debt and interest owing, will not be prosecuted or assessed a civil penalty provided that they meet the following five conditions:

• The disclosure must be voluntary (i.e. it must not be prompted by any enforcement action or contact by audit staff).
• The disclosure must be full and accurate.
• All books of account, records and documents must be made available and questions from ministry staff answered so that the information disclosed can be verified.
• The disclosure must not relate to information for the current tax return.
• The disclosure must involve an offence with a civil penalty, fine or jail term.

You will be sent a written confirmation of the acceptance of your voluntary disclosure.

Service Standards

Government Common Service Standards

We are committed to meeting the Ontario Public Service common service standards that we set for ourselves for four key areas: telephone, correspondence, walk-in services and customer-feedback and complaint resolution. When you call us or visit one of our tax offices during core business hours (8:30 a.m. to 5:00 p.m., Monday to Friday) or write to us at any time, these are the standards you can expect:

• Telephone: Your call will be answered by the third ring, and you will have the option of reaching a person. Your call will not be redirected more than once. All calls will be returned within one working day.
• Mail (Includes fax, mail and e-mail): All correspondence will be answered within fifteen working days of receipt. If a conclusive response is not possible within that time, an interim acknowledgement with an anticipated date of response will be provided within five working days of receipt.
• Walk-In Services: You will receive staff-assisted service in the order of your arrival and will be told the expected waiting time. The best times to receive speedier service will also be posted.
• Customer Feedback/Complaint Resolution: Your complaints will be documented and acknowledged within two working days, and with each contact, you will have the opportunity to provide feedback on our service.

Core Business Service Standards

Registrations

We will complete registrations in the following time frames:

Retail Sales Tax

• Walk-in, mail-in and telephone registrations - 1 working day.
• Ontario Business Connects registrations - within 15 working days.

Employer Health Tax

• Walk-in, mail-in and telephone registrations - 1 working day.
• Ontario Business Connects - within 15 working days.

Corporations Tax

• Within two weeks of your application for incorporation or an extra provincial license being processed by the Ministry of Government Services, you will be assigned a Corporations Tax number.

Motor Fuels and Tobacco Tax

• Walk-in registrations under the International Fuel Tax Agreement - same day.
• Mail-in registrations under the International Fuel Tax Agreement - within 15 working days. All other registrations within 15 working days of provision of application and required security.

Taxroll Update

When you advise us of changes in your personal or corporate information we will make those changes promptly:

Telephone or walk-in visit - within 2 working days.

Mail-in request - within 15 working days of when the request is received by mail.