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Completed access to information requests

February 2012

Please note that while the list is available in both official languages, the responsive records are only available in the language in which they were originally created.

Request number Summary of request Status of completed request Pages disclosed
A-041475 Emails and attachments of the 24 subject headers of a Canada Revenue Agency employee from previous request A-038798. Disclosed in part 456
A-046697 All documentation that discusses the drafting, enactment, implementation, administration, interpretation, application, etc. of paragraph 248(28) of the Income Tax Act (Canada). Disclosed in part 1021
A-046880 All documentation pertaining to the policies of the Canada Revenue Agency regarding bank secrecy; the steps taken with the banks; the gaps in and changes suggested for Canadian legislation; correspondence with the provinces; exchanges with the Minister. Disclosed in part 313
A-048846 Copies of briefing notes and records that discuss the requirement for, and impact of, the home renovation tax credit ad campaign for the period of 2009-01-01 to 2010-02-01. Disclosed in part 451
A-049062 Copy of any and all information pertaining to subsection 258(3) of the Income Tax Act (Canada). Disclosed in part 284
A-050075 All documentation concerning Canada's efforts to get access to a list of clients of Swiss bank Hongkong and Shanghai Banking Corporation that has been obtained by the French authorites Disclosed in part 104
A-050962 All final documentation prepared for directors general, assistant commissioners, the commissioner and the minister concerning Canada Revenue Agency and Government of Canada plans, general policies, guidelines, and strategy to obtain information on Canadian taxpayers in bank secrecy jurisdictions. Disclosed in part 239
A-051016 All expense reports and communications pertaining to the performance evaluation report (TPA232) of a Canada Revenue Agency employee for the years 2008, 2009, and 2010. Disclosed in part 131
A-051429 Documents and balance sheets produced since 2005 and prepared for senior management (Assistant Commissioner, Commissioner, and Minister) regarding interprovincial tax avoidance, such as 'shuffles' and 'truffles.' Disclosed in part 121
A-051730 All email subject headers of a Canada Revenue Agency employee from 2010-03-27 to 2010-07-15. Disclosed in part 27
A-052388 Emails and attachments of the 15 subject headers of a Canada Revenue Agency employee from previous request A-046466. Disclosed in part 55
A-052399 Emails and attachments of the 14 subject headers of a Canada Revenue Agency employee from previous request A-050347. Disclosed in part 44
A-052410 Emails and attachments of the 25 subject headers of a Canada Revenue Agency employee from previous request A-051652. Disclosed in part 98
A-052416 Emails and attachments of the 53 subject headers of a Canada Revenue Agency employee from previous request A-051673. Disclosed in part 147
A-052822 Emails and attachments of the 22 subject headers of a Canada Revenue Agency employee from previous request A-049501. Disclosed in part 49
A-052824 Emails and attachments of the 14 subject headers of a Canada Revenue Agency employee from previous request A-050342. Disclosed in part 56
A-053176 Emails and attachments of the 16 subject headers of a Canada Revenue Agency employee from previous request A-051757. Disclosed in part 44
A-053586 Any internal documents related to the study by the House of Commons Standing Committee on Finance of the tax treatment and characterization of personal services businesses from 2010-01-01 to 2010-11-25. Disclosed in part 186
A-053719 Emails and attachments of the 14 subject headers of a Canada Revenue Agency employee from previous request A-049531. Disclosed in part 69
A-053724 Emails and attachments of the 2 subject headers of a Canada Revenue Agency employee from previous request A-052935. Disclosed in part 22
A-053736 Emails and attachments of the 19 subject headers of a Canada Revenue Agency employee from previous request A-051640. Disclosed in part 59
A-053894 All email subject headers of a Canada Revenue Agency employee from 2010-10-01 to 2010-12-15. Disclosed in part 195
A-053905 All email subject headers of a Canada Revenue Agency employee from 2010-10-01 to 2010-12-15. Disclosed in part 57
A-053906 All email subject headers of a Canada Revenue Agency employee from 2010-10-01 to 2010-12-15. Disclosed in part 202
A-053913 All email subject headers of a Canada Revenue Agency employee from 2010-10-01 to 2010-12-15. Disclosed in part 64
A-053932 Emails and attachments of the 9 subject headers of a Canada Revenue Agency employee from previous request A-051748. Disclosed in part 37
A-054539 Emails and attachments of the 13 subject headers of a Canada Revenue Agency employee from previous request A-047784. Disclosed in part 39
A-054541 Emails and attachments of the 4 subject headers of a Canada Revenue Agency employee from previous request A-047612. Disclosed in part 45
A-054561 Emails and attachments of the 7 subject headers of a Canada Revenue Agency employee from previous request A-053896. Disclosed in part 29
A-054596 Emails and attachments of the 1 subject header of a Canada Revenue Agency employee from previous request A-053630. Disclosed in part 5
A-054658 Emails and attachments of the 18 subject headers of a Canada Revenue Agency employee from previous request A-054035. Disclosed in part 66
A-054661 Emails and attachments of the 4 subject headers of a Canada Revenue Agency employee from previous request A-053917. Disclosed in part 8
A-054662 Emails and attachments of the 7 subject headers of a Canada Revenue Agency employee from previous request A-054034. Disclosed in part 61
A-054674 Copy of the process and procedure the Canada Revenue Agency uses to ensure that letters, requests, demands to file, etc. are sent to a taxpayer's proper address. All disclosed 1
A-054829 Emails and attachments of the 3 subject headers of a Canada Revenue Agency employee from previous request A-047792. Disclosed in part 14
A-054835 Emails and attachments of the 10 subject headers of a Canada Revenue Agency employee from previous request A-053903. Disclosed in part 36
A-054837 Emails and attachments of the 9 subject headers of a Canada Revenue Agency employee from previous request A-053959. Disclosed in part 30
A-054838 Emails and attachments of the 9 subject headers of a Canada Revenue Agency employee from previous request A-041725. Disclosed in part 28
A-054880 Copy of Taxation Operations Manual – TOM 11. Disclosed in part 640
A-055183 Emails and attachments of the 19 subject headers of a Canada Revenue Agency employee from previous request A-051705. Disclosed in part 143
A-055189 Emails and attachments of the 54 subject headers of a Canada Revenue Agency employee from previous request A-049503. Disclosed in part 422
A-055287 Emails and attachments of the 05 subject headers of a Canada Revenue Agency employee from previous request A-048048. Disclosed in part 48
A-055288 Emails and attachments of the 13 subject headers of a Canada Revenue Agency employee from previous request A-052939. Disclosed in part 789
A-055400 Copy of all issues of the Public Opinion Research and Environment Analysis Division, Policies and Standards Directorate, Public Affairs Branch, internal circular "In the Public Eye." Disclosed in part 210
A-055534 The directives (recent) on security risk management related to photocopiers. IT security incident reports related to photocopiers. Disclosed in part 96
A-055540 Emails and attachments of the 30 subject headers of a Canada Revenue Agency employee from previous request A-055178. Disclosed in part 566
A-055686 Emails and attachments of the 24 subject headers of a Canada Revenue Agency employee from previous request A-041642. Disclosed in part 598
A-055694 Copy of Tax Operation Manual - TOM 11. Disclosed in part 640
A-055821 All email subject headers of a Canada Revenue Agency employee from 2010-12-01 to 2011-05-31. Disclosed in part 171
A-055987 All Canada Revenue Agency material related to section 256(7)(c) and section 256(7)(c.1) of the 2010-08-27 draft legislation of the Income Tax Act (Canada). Disclosed in part 141
A-056791 Any and all documents involved in the staffing of selection process 2010-9779-PRA-1224-0089. Disclosed in part 1124
A-057223 Copy of the goods and services tax / harmonized sales tax (GST/HST) ruling 116287, "Application of GST/HST to Services Provided by Physicians." Disclosed in part 13
A-057271 Copy of the Problem Resolution Program Procedures Manual (9120). All excluded 0
A-057272 Copy of the Assessment and Benefit Services Branch manual – Business Registration Manual. All excluded 0
A-057273 Copy of the Assessment and Benefit Services Branch Business Registration Manual – Explanation Codes and Messages. All excluded 0
A-057274 Copy of the Goods and Services Tax / Harmonized Sales Tax Adjustment and Processing Procedures Manual. All excluded 0
A-057275 Copy of the Assessment and Benefit Services Branch Business manual – Information Returns Procedures Manual. All excluded 0
A-057276 Copy of the Assessment and Benefit Services Branch Business manual – Instructions for the Assessors Using the Online Taxpayer Correspondence System (4057). All excluded 0
A-057277 Copy of the Assessment and Benefit Services Branch manual – Instructions for the Supervisors Using the Online Taxpayer Correspondence System (4059). All excluded 0
A-057278 Copy of the Assessment and Benefit Services Branch manual – Internal Referrals. All excluded 0
A-057279 Copy of the Assessment and Benefit Services Branch manual – Introduction to Taxpayer Contact (4053-55). All excluded 0
A-057280 Copy of the Assessment and Benefit Services Branch manual – Law and Policy. All excluded 0
A-057281 Copy of the Assessment and Benefit Services Branch manual – Manual Notice Preparation Program. All excluded 0
A-057282 Copy of the Assessment and Benefit Services Branch manual – Non-Filers/Non-Registrants Operations Manual (29). All excluded 0
A-057283 Copy of the Assessment and Benefit Services Branch manual – Notice Production. All excluded 0
A-057284 Copy of the Assessment and Benefit Services Branch manual – Referrals. All excluded 0
A-057285 Copy of the Assessment and Benefit Services Branch manual – Review Procedures. All excluded 0
A-057286 Copy of the Assessment and Benefit Services Branch manual – Special Processing Instructions Manual. All excluded 0
A-057287 Copy of the Assessment and Benefit Services Branch manual – Special Processing Instructions. All excluded 0
A-057288 Copy of the Assessment and Benefit Services Branch manual – Team Leader Procedures. All excluded 0
A-057289 Copy of the Assessment and Benefit Services Branch manual – Topical Index. All excluded 0
A-057290 Copy of the Compliance Program Branch manual – Validation and Controls. All excluded 0
A-057292 Copy of the Compliance Program Branch manual – Audit Applications Guide. All excluded 0
A-057293 Copy of Compliance Program Branch manual – Audit Manual. All excluded 0
A-057294 Copy of the Compliance Program Branch manual – Audit Techniques. All excluded 0
A-057296 Copy of the Taxpayer Services and Debt Management Branch – Certification of Canadian Residency. All excluded 0
A-057370 Copy of the case files for 13 cases involving damage to government vehicles in accidents, which resulted in a loss of $23,985, as reported in the 2010–2011 Public Accounts of Canada. All disclosed 1
A-057396 Copy of the Taxpayer Services and Debt Management Branch manual – Compliance Operations Manual. All excluded 0
A-057571 Records concerning the United States of America 2010 Foreign Account Tax Compliance Act that discuss how the Canada Revenue Agency will be complying (or not) with the Act. No records exist 0
A-057665 Legal name, current position title, assigned telephone and fax numbers, email addresses ending ‘gc.ca’ and ending ‘blackberry.ca’, blackberry personal identification numbers, and job descriptions for each subject who, on 2011-12-07, occupied one or more of the three positions of employ cited in the schedule to the Access to Information Act designation order signed on 2011-06-08. Positions are director, assistant directors, and managers, Access to Information and Privacy Directorate, Public Affairs Branch. Disclosed in part 47
A-057738 Copy of the Canada Revenue Agency definitions, policies, guidelines, or memorandum criteria as they relate to: "pursues the full implementation of Observe and Attest.” All disclosed 275
A-057744 Statistical information regarding the T661 claim submission form for scientific research and experimental development by calendar year for the last five years as of 2011-12-20. All disclosed 1
A-057747 Technical interpretations and tax rulings on paragraph 253(b) of the Income Tax Act from 1980 to 1992. Disclosed in part 82
A-057770 Statistics on applications for taxpayer relief, categorized by personal income, business income, and trust income for the five most recent fiscal periods as of 2012-01-18. All disclosed 2
A-057774 Emails and attachments of the 2 subject headers of a Canada Revenue Agency employee from previous request A-055805. Disclosed in part 7
A-057775 Emails and attachments of the 4 subject headers of a Canada Revenue Agency employee from previous request A-049518. Disclosed in part 12
A-057777 Emails and attachments of the 2 subject headers of a Canada Revenue Agency employee from previous request A-049662. Disclosed in part 5
A-057779 Emails and attachments of the 2 subject headers of a Canada Revenue Agency employee from previous request A-055424. Disclosed in part 6
A-057780 Emails and attachments of the 4 subject headers of a Canada Revenue Agency employee from previous request A-050346. Disclosed in part 18
A-057783 Emails and attachments of the 3 subject headers of a Canada Revenue Agency employee from previous request A-051742. Disclosed in part 5
A-057785 Emails and attachments of the 6 subject headers of a Canada Revenue Agency employee from previous request A-055738. Disclosed in part 61
A-057786 Emails and attachments of the 3 subject headers of a Canada Revenue Agency employee from previous request A-049659. Disclosed in part 23
A-057787 Emails and attachments of the 5 subject headers of a Canada Revenue Agency employee from previous request A-051694. Disclosed in part 44
A-057789 Emails and attachments of the 2 subject headers of a Canada Revenue Agency employee from previous request A-055807. All disclosed 5
A-057790 Emails and attachments of the 4 subject headers of a Canada Revenue Agency employee from previous request A-049643. Disclosed in part 12
A-057792 Emails and attachments of the 4 subject headers of a Canada Revenue Agency employee from previous request A-049517. Disclosed in part 33
A-057795 Emails and attachments of the 2 subject headers of a Canada Revenue Agency employee from previous request A-055731. Disclosed in part 1
A-057797 Emails and attachments of the 3 subject headers of a Canada Revenue Agency employee from previous request A-047566. All disclosed 11
A-057798 Emails and attachments of the 1 subject header of a Canada Revenue Agency employee from previous request A-051660. All disclosed 10
A-057799 Emails and attachments of the 15 subject headers of a Canada Revenue Agency employee from previous request A-049486. Disclosed in part 48
A-057800 Emails and attachments of the 8 subject headers of a Canada Revenue Agency employee from previous request A-055803. Disclosed in part 47
A-057835 All email subject headers of a Canada Revenue Agency employee from 2011-07-01 to 2011-12-12. Disclosed in part 74
A-057836 All email subject headers of a Canada Revenue Agency employee from 2011-07-01 to 2011-12-12. Disclosed in part 85
A-057837 All email subject headers of a Canada Revenue Agency employee from 2011-07-11 to 2011-12-12. Disclosed in part 6
A-057838 All email subject headers of a Canada Revenue Agency employee from 2011-07-01 to 2011-12-12. Disclosed in part 54
A-057840 All email subject headers of a Canada Revenue Agency employee from 2011-07-01 to 2011-12-12. Disclosed in part 21
A-057841 All email subject headers of a Canada Revenue Agency employee from 2011-07-01 to 2011-12-12. Disclosed in part 55
A-057844 All email subject headers of a Canada Revenue Agency employee from 2011-07-01 to 2011-12-12. Disclosed in part 167
A-057856 Taxpayer Relief Reference Guide, Internal Voluntary Disclosure Policy, and contact information of employees working in the Voluntary Disclosure Program as of 2011-12-23. Disclosed in part 245
A-057868 Current and archived versions of the Audit Information Management System Online Manual. No records exist 0
A-057899 Any contracts related to event planning services for the National Capital Region from 2009-01-01 to 2012-01-01. Disclosed in part 35
A-057914 Emails and attachments of the 05 subject headers of a Canada Revenue Agency employee from previous request A-055818. Disclosed in part 10
A-057917 Copy of the “Changes in Generally Accepted Accounting (2008-05-05)” memo from the Compliance Programs Branch, Audit Professional Services Directorate. All disclosed 2
A-057918 Copy of the “eBay Third party Information” memo from the Compliance Programs Branch, Audit Professional Services Directorate. All disclosed 2
A-057919 Copy of the “Goods & Services Tax / Harmonized Sales Tax Compliance Notes - Colleges and Universities” memo from the Compliance Programs Branch, Audit Professional Services Directorate. All disclosed 2
A-057922 Copy of the “Goods & Services Tax / Harmonized Sales Tax Compliance Notes - School Authorities” memo from the Compliance Programs Branch, Audit Professional Services Directorate. All disclosed 1
A-057924 Copy of the “International Financial Reporting Standards Bulletin 3” memo from the Compliance Programs Branch, Audit Professional Services Directorate. All disclosed 6
A-057926 Copy of the “Indemnity Clauses in flow through share agreements” memo from the Compliance Programs Branch, Audit Professional Services Directorate. All disclosed 2
A-057928 Copy of the “Internal orders for Technical Advisor Activities” memo from the Compliance Programs Branch, Audit Professional Services Directorate. All disclosed 1
A-057930 Copy of the “Restrictive covenants election - Coming into Force” memo from the Compliance Programs Branch, Audit Professional Services Directorate. All disclosed 1
A-057931 Copy of the “Update on the Audit Manual” memo from the Compliance Programs Branch, Audit Professional Services Directorate. All disclosed 2
A-057936 Copy of the “Administrative Agreement with the Accounts Receivable Directorate” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 7
A-057934 Copy of the “Application of 90-day No-Name Policy to Cases in Inventory” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 2
A-057936 Copy of the “Canadian Police Information Centre Agreement Memorandum of Understanding” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 8
A-057939 Copy of the “F: Drive Reports” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 1
A-057941 Copy of the “Goods & Services Tax (GST) / Harmonized Sales Tax (HST) Wash the Voluntary Disclosures Program and the GST / HST Wash Transaction Policy” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 1
A-057942 Copy of the “Goods & Services Tax (GST) / Harmonized Sales Tax (HST) Wash the Voluntary Disclosures Program and the GST / HST Wash transaction policy post April, 2007” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 1
A-057944 Copy of the “Informant Leads Revised procedures - Handling Of Informant Leads” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 8
A-057945 Copy of the “Memorandum of Understanding between The Canada Revenue Agency and Department of Justice Canada Represented by the federal” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All excluded 0
A-057946 Copy of the “No-Name Disclosure Form Letter” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 3
A-057947 Copy of the “No-Name Disclosure Policy” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 2
A-057948 Copy of the “Number of Assessable years within a No-Name Disclosure” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 2
A-057949 Copy of the “Requests Received in the Tax Centres, The Voluntary Disclosures Program” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 4
A-057950 Copy of the “Voluntary Disclosures Program - Risk Management” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. Disclosed in part 9
A-057951 Copy of the “Simultaneous Criminal Tax Investigation Working Arrangement between the Competent Authorities of Canada and the United States” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 5
A-057953 Copy of the “Validation Project Report - Voluntary Disclosures Program” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 3
A-057954 Copy of the “Voluntary Disclosures Program and Backdating of Stock Options” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. Disclosed in part 1
A-057955 Copy of the “Voluntary Disclosures Program and Department of National Defence late filed returns” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 2
A-057958 Copy of the “Update to the CRA's Voluntary Disclosures program - No-Name Disclosures” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. Disclosed in part 7
A-057959 Copy of the “Voluntary Disclosures Program - Revised Information Circular and Taxpayer Agreement Form” memo from the Compliance Programs Branch, Enforcement and Disclosures Directorate. All disclosed 1
A-057962 Copy of the “Acknowledgement of Documentation provided” memo from the Compliance Programs Branch, International and Large Business Directorate. All disclosed 1
A-057964 Copy of the “Application of Section 141.02 to Financial Institutions that are not Qualifying Institutions (B-099)” memo from the Compliance Programs Branch, International and Large Business Directorate. All excluded 0
A-057965 Copy of the “Application of Section 141.02 to Financial Institutions that are Qualifying Institutions” memo from the Compliance Programs Branch, International and Large Business Directorate. All excluded 0
A-057967 Copy of the “Capital Tax - New Audit policy for Ontario” memo from the Compliance Programs Branch, International and Large Business Directorate. All disclosed 3
A-057968 Copy of the “Corporate Tax Administration for Ontario - Concurrent Audits (2007-04-18)” memo from the Compliance Programs Branch, International and Large Business Directorate. All disclosed 3
A-057970 Copy of the “Determining whether a Financial Institution is a Qualifying Institution for purposes of section 141.02 (B-097)” memo from the Compliance Programs Branch, International and Large Business Directorate. All excluded 0
A-057971 Copy of the “Foreign Spin-offs” memo from the Compliance Programs Branch, International and Large Business Directorate. All disclosed 11
A-057972 Copy of the “Foreign Spin-offs – Archived” memo from the Compliance Programs Branch, International and Large Business Directorate. All disclosed 9
A-057973 Copy of the “Goods & Services Tax (GST) / Harmonized Sales Tax (HST) urgent news regarding GST / HST Voluntary Disclosures Program” memo from the Compliance Programs Branch, International and Large Business Directorate. All disclosed 1
A-057974 Copy of the ‘Goods & Services Tax / Harmonized Sales Tax Memoranda Series (by chapters)’ memo from the Compliance Programs Branch, International and Large Business Directorate. All excluded 0
A-057977 Copy of the “Joint International Tax Shelter Information Centre - Memorandum of Understanding” memo from the Compliance Programs Branch, International and Large Business Directorate. All excluded 0
A-058188 Records concerning the types of information that can be demanded and the interpretation of reasonable time as referred to in paragraph 231.2(1)(a) and subsection 231.2(1) of the Income Tax Act. Disclosed in part 75
A-058196 Emails and attachments of the 2 subject headers of a Canada Revenue Agency employee from previous request A-055169. All disclosed 13
A-058197 Emails and attachments of the 3 subject headers of a Canada Revenue Agency employee from previous request A-052369 Disclosed in part 13
A-058211 Copy of the following manuals:

- Appeals Manual (7010 - 30) [Appeals Branch];

- Taxpayer Relief Reference Guide [Appeals Branch];

- Disability Tax Credit - Eligibility and Processing (19(27)) [Assessment and Benefit Services Branch];

- Taxpayer Requested Reassessment Processing Instructions [Assessment and Benefit Services Branch];

- Registered Plans for Retirement Savings (39(10)) [Taxpayer Services and Debt Management Branch].		 All excluded 0
A-058238 Records that reflect phone calls or data transmissions to area codes 416, 905, 514, and 438 for all telephones, BlackBerry devices, and cell phones for September 2011 from the Enforcement, Appeals, and Legislative Policy and Regulatory Affairs areas of the Winnipeg Tax Services Office. Disclosed in part 3
A-058245 Copy of the “Requests for Permission to Accumulate” together with supporting documents filed by the Zoroastrian Society of Ontario in connection with their building project since 2001. Disclosed in part 5
A-058248 Emails and attachments of the 1 subject header of a Canada Revenue Agency employee from previous request A-053908. Disclosed in part 7
A-058250 Emails and attachments of the 1 subject header of a Canada Revenue Agency employee from previous request A-058250. Disclosed in part 7
A-058285 National settlement statistics on the number of income-tax-payable-by-taxpayers payment settlements and their value. The statistics include the number of settlements not met. No records exist 0
A-058286 National statistics for requirements to pay under section 224 of the Income Tax Act. The statistics include the number of requirements met. No records exist 0
A-058287 National statistics for requests for information under section 231.2 of Income Tax Act. The statistics include the number of requests filled. All disclosed 1
A-058288 National statistics on special investigation requests to the Department of Justice Canada for action on evasion cases under sections 238 and 239 of the Income Tax Act. The statistics include the number of cases handled. All disclosed 1

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2022-06-22