CRA’s 100-Day Plan: Why Tax “Fixes” Miss the Mark

A “100-day plan” sounds reassuring—quick wins, visible progress, problems solved. But when the Canada Revenue Agency (CRA) talks about improved taxpayer service through short-term targets and dashboards, it risks treating a long-term trust problem like a cosmetic renovation.

Kim Moody’s critique (from the RSS summary) lands on a point most Canadians feel in their gut: better taxpayer service isn’t measured by shiny trackers or underwhelming targets. It’s measured by whether you can get a straight answer, file confidently, fix mistakes quickly, and move on with your life.

This matters more in December 2025 than it did a few years ago. With interest rates still a dominant force in household budgets—mortgage renewals, HELOC costs, and credit card interest are all painfully real—tax-time uncertainty isn’t just annoying. It’s expensive. If you don’t know what you owe, what you’ll get back, or when the CRA will process something, your cash flow planning falls apart.

The real problem: service metrics aren’t the same as service

A dashboard can show activity without showing outcomes. That’s the core issue with many short-term public-service plans.

A call centre can hit a target for “calls answered” while people still hang up without resolving anything. Processing teams can hit a target for “files touched” while complex cases stall for months. A website can add new pages while the rules are still confusing in practice.

Here’s the thing: taxpayer service is not a vibe; it’s a workflow. Canadians need predictable timelines, consistent guidance, and error resolution that doesn’t require multiple calls and re-explaining the same story.

What “good CRA service” looks like to regular people

Most taxpayers don’t care how many internal milestones were completed. They care about a few very practical outcomes:

• One clear answer to the same question across phone, mail, and online messages n- Processing timelines you can plan around, especially for refunds and adjustments
• Fairness and consistency in reviews and audits
• Easy correction paths when you make a mistake (because everyone does)
• Fast escalation when hardship is involved (job loss, illness, identity fraud)

If a 100-day plan doesn’t move these needles, Canadians will feel like they got presentation instead of progress.

Why this hits harder when interest rates are high

Higher interest rates turn administrative delays into real financial penalties. That link doesn’t get enough attention.

If you’re waiting on a refund, every extra week can mean carrying a balance on a credit card at 19%–23% interest. If you’re self-employed and unsure about instalments or year-end tax owing, uncertainty can push you to keep too much cash idle “just in case”—or worse, under-save and end up paying arrears and interest.

A CRA that’s slow or inconsistent creates a personal finance tax of its own:

• You delay big decisions (RRSP contributions, RESP catch-ups, debt paydowns)
• You keep larger emergency buffers than necessary
• You hesitate to refinance or renew a mortgage because you can’t forecast cash flow
• You spend hours chasing answers—time you could spend earning or resting

In an “Interest Rates, Banking & Personal Finance” world, this is the connection people miss: government service quality affects household balance sheets.

A practical example (common in real life)

Consider a couple renewing their mortgage in early 2026. They’re trying to choose between:

• A fixed-rate mortgage with a slightly higher payment, or
• A variable-rate mortgage paired with aggressive extra payments

Their decision depends on cash flow. Now add tax uncertainty:

• One spouse is self-employed and expects a refund after claiming expenses.
• The refund is delayed due to a review.
• They carry a balance on a HELOC to bridge the gap.

Even a modest delay can mean hundreds of dollars in interest—money that never needed to be spent if the system were predictable.

The accountability gap: what Canadians should expect from tax administration

Public accountability isn’t about press releases; it’s about enforceable standards. If the CRA wants trust, it needs service commitments that are measurable and meaningful.

Think of this like personal finance: you don’t “budget” by buying a new spreadsheet template. You budget by:

• tracking what matters,
• cutting what doesn’t,
• and building routines that hold up when life gets messy.

The CRA needs the same discipline.

Better metrics (the ones that would actually build trust)

If I could pick a handful of service indicators that would matter to households and small businesses, they’d be:

1. Time to resolution, not time to first response (especially for adjustments and reviews)
2. First-contact resolution rate (how often a taxpayer’s issue is resolved without follow-ups)
3. Consistency score (how often taxpayers receive the same answer across channels)
4. Error reversal time (how quickly CRA corrects its own mistakes)
5. Hardship processing timelines (for urgent cases with real consequences)

These are the “interest-rate era” metrics because they tie directly to cash flow certainty.

What taxpayers can do when accountability is weak

You can’t fix the CRA’s systems, but you can reduce how much their friction costs you:

• Build a tax buffer: if you’re self-employed or have variable income, keep a separate savings account for tax (many aim for 25%–35% of net income depending on situation).
• Treat your refund as a bonus, not a plan: if you rely on a refund to pay off holiday debt, you’re vulnerable to delays.
• Document everything: save receipts, notes from calls (date/time/agent ID if available), and copies of submissions.
• Use “cash-flow conservative” planning: assume slower processing and plan renewals, debt paydowns, and big purchases with margin.

That’s not fair, but it’s realistic.

Short-term fixes vs long-term planning: a lesson for your own money

Most people approach their finances the way institutions approach service plans: they chase quick wins. And quick wins are fine—until they substitute for a system.

A 100-day plan mindset shows up in personal finance as:

• “I’ll just move money around this month” instead of building a budget
• “I’ll call the bank later” instead of reviewing mortgage renewal options early
• “I’ll figure out taxes in April” instead of doing quarterly check-ins

The reality? Long-term financial planning is boring on purpose. It reduces surprises. And surprises are what high interest rates punish the most.

A simple planning rhythm that works (even if you hate spreadsheets)

If you want a system that holds up whether rates go up, down, or sideways:

• Monthly (30 minutes): reconcile accounts, set aside tax, review debt balances and interest rates
• Quarterly (60 minutes): estimate tax owing/refund, adjust instalments, revisit savings goals
• Annually (90 minutes): mortgage check-in (renewal timeline, prepayment options), TFSA/RRSP planning, insurance review

Do this and CRA delays become an inconvenience—not a crisis.

“People also ask” style answers Canadians actually want

Why does CRA processing time matter for my mortgage or debt plan?

Because delays change your cash flow. When rates are high, carrying debt for even a few extra weeks can cost real money. Planning depends on predictable timing.

Should I change how I save for taxes if interest rates stay elevated?

Yes—keep tax money separate and liquid. A high-interest savings account can at least earn something while you wait, and separation prevents accidental spending.

What’s the smartest way to avoid tax season surprises?

Estimate early and update often. One mid-year check-in (summer) and one in late fall catches most issues before they become panic in April.

If the CRA’s service feels unreliable, what’s my best defence?

Documentation and buffers. Keep records, maintain a cash cushion, and make financial decisions using conservative timelines.

Where this leaves Canadians heading into 2026

A 100-day plan can be a useful starting line, but it’s not a finish line. If the CRA’s improvements are mostly superficial—dashboards, short-term targets, press-friendly updates—taxpayers will keep paying the hidden cost of uncertainty.

For households navigating mortgage renewals, rising living costs, and rate-driven debt payments, predictability is a financial tool. When government services don’t provide it, you have to create it yourself through planning, buffers, and conservative assumptions.

If you’re building your own “long-term plan” right now—mortgage strategy, debt management plan, or a realistic savings target—ask yourself one question: If a refund is delayed or a tax bill comes in higher than expected, does my plan still work? If the answer is no, the plan isn’t finished yet.