Principal Issues: Developments in relation to the DTS Pilot Project.
Position: Yes.
Reasons: The offer has been extended to a larger number of organizations. The DTS is now a permanent programme.
FEDERAL TAX ROUNDTABLE OCTOBER 7, 2019
2019 APFF CONFERENCE
Question 19
Dedicated telephone service for tax service providers
In July 2017, the CRA introduced a new pilot project, the Dedicated Telephone Service ("DTS"). This service, which is designed to help tax service providers resolve their questions regarding the interpretation of the Income Tax Act, was initially offered to Chartered Professional Accountants ("CPAs") in Quebec and Ontario practising in a firm with one to three partners. In response to Question 18 of the 2017 APFF Conference Federal Tax Roundtable (footnote 1), the CRA provided a brief update on the implementation of the DTS and indicated the possibility that the service would become a permanent program of the Income Tax Rulings Directorate ("ITRD") and be made available to a wider range of users.
Question to the CRA
Can the CRA provide an update on this pilot project?
CRA Response
The ITRD is pleased to announce that the DTS is now a service it is providing on a permanent and nationwide basis to tax service providers operating in small to medium sized organizations. Although CPAs are the majority of its participants, the service is now available to other tax professionals, such as tax preparers, lawyers and notaries.
Briefly, this free telephone service allows professionals, who register, to access an agent to whom they can address their questions regarding the interpretation of the Income Tax Act. The officer conducts research on the issue as discussed in letters of interpretation already issued by the ITRD and the CRA's public documents. The officer then sends the results of that research to the applicant and communicates with the applicant in the following days to discuss the information sent. On average, an applicant receives the documentation within three business days of their initial call.
Although DTS is an excellent information resource, the service provides no new interpretations. In the event that an officer determines that the tax issue presented has never been discussed in a CRA public document, the officer may assist a claimant in forwarding that question to a specialized section of the ITRD in order to obtain a technical interpretation or advance ruling as described in Information Circular IC70-6R9, Advance Income Tax Rulings and Technical Interpretations (footnote 2).
In conclusion, the results of a recent DTS satisfaction survey revealed that most respondents were satisfied with the advice and information provided by the DTS officers, which helped them to resolve their questions respecting the interpretation of the Income Tax Act. That survey also provided valuable information on the needs and expectations of professionals. These will shape the future of the DTS so as to serve you better.
To find out more about the DTS and to register, we invite you to consult the following address: https://www.canada.ca/en/revenue-agency/campaigns/dedicated-telephone- service.html.
Nancy Deslandes
(613) 670-9023
October 11, 2019
2019-082503
FOOTNOTES
Due to our system requirements, footnotes contained in the original document are reproduced below:
1 CANADA REVENUE AGENCY, Technical Interpretation 2017-0721691C6, October 6, 2017.
2 CANADA REVENUE AGENCY, Information Circular IC70-6R9 « Advance Income Tax Rulings and Technical Interpretations», April 23, 2019 (online: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ic70-6.html