Virtual Reading Room

To support its commitment to open government, the Canada Revenue Agency (CRA) has created a virtual reading room. The CRA uses these documents for programs and activities that affect the general public. Access to the virtual reading room is 24 hours a day, seven days a week.

In the spirit of the Access to Information Act, some of the text in these documents may not be disclosed to protect the security of the CRA’s infrastructure and the operations of Government.

Title Branch Date posted
Large Business Audit Manual International, Large Business and Investigations Branch 2016-03-30
Income Tax Audit Manual Domestic Compliance Programs Branch 2016-08-02
Taxable benefit for the personal use of an aircraft International, Large Business and Investigations Branch 2018-03-15

Looking for a manual?

Publicly available manuals are listed in InfoSource. If you see a CRA manual listed there, but you cannot see it in the virtual reading room, please contact the CRA. You can call 1-866-333-5402 or email PA/AP ATIP-AIPRP. The CRA will let you know when the manual will be available in the virtual reading room or will give you an electronic copy.

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