Annual Report to Parliament 2014-2015

Program: Reporting Compliance

The CRA 's compliance activities seek to protect the integrity of Canada's self-assessment system by identifying and addressing those who do not accurately report income. Our compliance interventions follow an escalating approach, from influencing compliance and to enforcing it. We seek to influence compliance attitudes by increasing taxpayers' understanding of their tax obligations through targeted outreach activities, client service, and education. We also conduct examinations, audits, and investigations at the domestic and international levels to ensure compliance with Canada's tax laws.


We identified over $21.9 billion of non-compliance

Subprogram descriptions

International and Large Business
This program helps to make sure Canada receives its share of taxes from international and large entities with complex financial transactions. We encourage, assist, and verify compliance by large-entity tax filers with Canada's tax laws. This is done through taxpayer consultations, education, legislative reviews, and enforcement measures.
Small and Medium Enterprises
This program enforces compliance of Canada's tax legislation by the small and medium businesses and non-resident taxpayers. We support compliance through taxpayer consultations, education, and partnerships with stakeholders. We use risk management principles to apply a balanced approach to audit enforcement activities including associated client assistance, service and quality audits.
Scientific Research and Experimental Development
This program (which includes film tax credit) provides tax relief and investment tax credits to Canadian businesses as an incentive to conduct qualifying industrial research and development and film or video production in Canada. We make sure all claims are in line with the legislative requirements, tax laws, policies, and procedures. We also make sure applicants have the information and timely services they need to access investment tax credits, and make sure credits or cash refunds are delivered promptly, consistently and predictably.
Criminal Investigations Program
This program enforces the acts the CRA administers by detecting and addressing tax evasion and fraud. We investigate suspected significant cases of fraudulent non-compliance and recommend cases for prosecution. To enhance public awareness and encourage voluntary compliance, we also publicize the results of court convictions.
Voluntary Disclosures Program
This program facilitates compliance with Canada's tax legislation by fostering and processing voluntary disclosures by non-compliant taxpayers and their representatives who wish to come forward and correct inaccurate or incomplete tax information.

International and Large Business

The CRA's efforts to verify and enforce international and large business compliance are based on risk analysis, targeted audit measures, legislative amendments, quality assurance, program monitoring, and training and recruitment of auditors and other specialists. We also engage with businesses and their tax representatives in efforts to reduce red tape and support compliance. The Agency dedicates resources to reviewing and auditing the complex tax affairs of Canada's largest entities.

Last year, we began implementing our integrated large business audit teams. These teams include specialty auditors who have knowledge in either domestic, international, or aggressive tax planning issues. The benefits of the integrated teams include enhanced collaboration across the team, less burden to taxpayers, and better service under the concept of One Team – One Voice – One Audit.

We refine our risk-assessment models on an ongoing basis by using advanced data analysis. In 2014-2015, we launched an automated tool, the Integrated Risk Assessment System to complement our National Risk Assessment Model. The new system links information from various CRA databases and checks it against sophisticated risk algorithms, and this process results in an automatic risk assessment for each large file.

We maintained our focus on closing lower-risk legacy files and transitioning to our policy of auditing the most recent tax years. However, older cases involving high-risk issues will remain under audit until non-compliance has been adequately addressed.

We continue to collaborate with other countries through various groups in the Organisation for Economic Co-operation and Development (OECD) to stop cross-border tax avoidance and to make sure our tax systems are fair and transparent. We participate in the OECD's Committee on Fiscal Affairs, where discussions on Base Erosion and Profit Shifting action items take place. We also supported the Forum on Tax Administrations which developed a Strategy for Bi-lateral and Multi-lateral Collaboration and Cooperation and introduced the Joint International Tax Shelter Information and Collaboration Network. This network will contribute to greater international collaboration in stopping cross-border tax avoidance and ensuring fairness.

The international and large business program generated a fiscal impact of over $7.8 billion in 2014-2015.

Aggressive tax planning

Aggressive tax planning arrangements designed primarily to avoid paying taxes often circumvent the law. Participating in tax shelters and in other domestic and international aggressive tax planning schemes could result in individuals and companies paying significant taxes, interest, and, in some cases, penalties. Combatting aggressive tax planning is a priority for the CRA. The 2015 federal budget allocated an additional $58 million over five years to the CRA to combat aggressive tax avoidance by large business entities. The measures introduced in the budget complement previous legislative changes the government introduced to close tax loopholes. According to our estimate, closing them could result in a fiscal impact of $1.2 billion overfour years.

The CRA uses and updates a variety of strategies to identify and address these unacceptable arrangements. During the reporting period:

Offshore non-compliance

The 2013 federal budgetintroduced measures to bolster the CRA's capacity to combat international tax evasion and aggressive tax avoidance. International tax non-compliance places an unfair burden on law-abiding Canadians and jeopardizes the integrity of Canada's tax base.

The Offshore Compliance Division was established in 2013 to focus our approach in implementing and administering certain measures from thebudget which target offshore non-compliance. The division continued to work on its key initiatives, including the Offshore Tax Informant Program and the mandatory reporting of electronic funds transfers. The division's audit function, supported by leads and business intelligence from the Offshore Tax Informant Program and the mandatory reporting of electronic funds transfers, has established specialized teams in the regions responsible for conducting offshore compliance audits. As a result, the Agency is able to use all available business intelligence to identify high-risk cases, improve risk-assessment models, identify emerging offshore schemes and arrangements, and collaborate with stakeholders to maximize the success of offshore compliance activities.

Offshore Tax Informant Program

Announced in January 2014, the Offshore Tax Informant Program allows the CRA to give financial awards to individuals who provide sufficient, specific and credible details related to major international tax non-compliance which lead to the assessment and collection of more than $100,000 of additional federal tax (excluding penalties and interest). The award is 5% to 15% of the federal tax collected. The Offshore Compliance Division administers all aspects of the program including contacting informants, completing screening and risk assessments, referring cases for compliance action, and paying awards.

Because it is a new program, activities during the reporting period focused on public awareness of the program, including its parameters and requirements, and on developing policies, procedures, and strategies, including file referrals and transfers. We also finalized processes for establishing the eligibility of informants. As of March 31, 2015, the program had received 1,920 calls. The Agency identified 522 as coming from potential informants. Of those, 201 followed up with written submissions and 110 cases are actively under review.

The Offshore Tax Informant Program generated 110 active cases in its first year
Mandatory reporting of electronic funds transfers

Beginning in January 2015, certain financial intermediaries have to report to the CRA international electronic funds transfers (EFTs) of $10,000 or more. This rule applies to the same financial intermediaries currently reporting international EFTs to the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC): banks, credit unions, caisses populaires, trust and loan companies, money services businesses, and casinos.

To ease the burden for these financial intermediaries, the CRA and FINTRAC worked together to support a shared process for submitting EFT reports, using existing tools and processes. As of March 31, 2015, we had received approximately three million international EFTs.

Key results

Small and Medium Enterprises

Reducing the social acceptability of participating in the underground economy

The CRA dedicates resources to combating the underground economy, particularly in sectors of the economy where cash transactions are common. The CRA also dedicates resources to identifying and pursuing individuals and corporations when they fail to file their income tax returns and GST/HST returns. The CRA uses a variety of tools to detect those who do not report all of their income, including leads from taxpayers, information-sharing agreements, spot visits by auditors, information from third-party reporting systems, specialized computer software, leads from other audit files, and lifestyle audits.

The CRA works with the provinces, territories, and other federal government departments and agencies to better identify participants in the underground economy. The CRA uses a mix of outreach, education, communication, and compliance actions to combat the underground economy.

Understanding the underground economy

In April 2015, Statistics Canada released new underground economy estimates for Canada from 1992 to 2012. The CRA commissioned the estimates as part of ongoing efforts to increase its knowledge of the underground economy. The estimates provide more recent and improved information on trends in underground economy activities for different industry sectors at the national and provincial or territorial levels. This information, combined with information from various other sources, helps the CRA to understand the size and nature of the underground economy and will refine our focus and activities to combat it.

The revised and updated estimates show the total underground activity in 2012 was equivalent to 2.3% of the gross domestic product. According to the research, while underground economy activity can be found in any industry, it is particularly prevalent in sectors where cash transactions are most common.

Four sectors accounted for 66% of the total estimated underground economy
in 2012*
Underground activity Percentage
Accommodation and food services 12%
Retail trade 12%
Finance, insurance, real estate, rental, leasing, and holding companies 14%
Residential construction 28%

*Source: The Underground Economy in Canada, 2012. Report by Statistics Canada, 2015.

To deepen our understanding of the underground economy, the former Minister of National Revenue released the new Agency-wide strategy for combatting it: Reducing Participation in the Underground Economy. The three themes in the strategy are:

Underground Economy Advisory Committee

The former Minister of National Revenue created the Underground Economy Advisory Committee to provide the CRA with direct access to industry perspectives and input to help create the Agency's and the Government of Canada's strategy for tackling the underground economy. The committee is composed of representatives from key industry stakeholder organizations representing a broad cross-section of academia, the Canadian business community, and tax professions.

The CRA also participated in underground economy roundtables with the provinces of New Brunswick, British Columbia, and Ontario. These roundtables brought provincial, industry, and academic stakeholders together to provide the CRA with expert advice and feedback on the status of the underground economy and our efforts to combat it.

Reducing the social acceptability of participating in the underground economy

The CRA's Get it in Writingiv campaign, in partnership with the Canadian Home Builders' Association, focuses on the demand side of the underground economy to raise awareness of the risks the public may face if they participate in it. The campaign assists homeowners who are planning a renovation and emphasizes how having a written contract gives them control over their renovation and protects them while helping to make sure they get the renovation results they want.

The CRA launched underground economy compliance projects related to unnamed persons' requirements, through which the Agency will issue a requirement to a third party to obtain information for the purpose of verifying compliance of an unnamed person or persons. By this method, the CRA can get information concerning a group of people to find out if they are filing, registering, reporting, and paying their taxes.

In 2014-2015, to give taxpayers the opportunity to voluntarily comply, the CRA promoted industry awareness of the new income tax and excise tax legislative provisions aimed at addressing electronic suppression of sales. The awareness period was completed and the CRA has now begun enforcing the new legislative provisions by establishing point-of-sales audit teams to identify electronic suppression of sales, primarily in the hospitality industry.

Underground economy specialist teams

The CRA also continued to dedicate resources to auditing high-risk underground economy files through the specialist teams established in 20 cities across Canada. These teams are the focal point for conducting high-risk underground economy audits, and take the lead for auditing emerging underground economy issues, with a view to maximizing the detection of unreported and under­reported income. A proven, nationally consistent audit approach increases the effectiveness of our audits. Targeted risk assessment is also used to reduce the burden on compliant taxpayers. As a result of the 2015 federal budget, the Government committed to invest $118.2 million over five years to expand the underground economy specialist teams. Additional teams will adopt new approaches to identify and combat the underground economy, including advanced analysis and working with provincial colleagues to address local sectors participating in the underground economy.

Key results

Compliance support for small and medium enterprises

In January 2014, the former Minister of National Revenue announced a new three-point plan designed to make it easier for taxpayers who want to comply with the tax laws of Canada and make it more difficult for those who choose not to. The plan includes the Liaison Officer Initiative, the Registration of Tax Preparers Program, the Industry Campaign Approach and an enhanced focus on high-risk files. During 2014-2015, the CRA advanced these initiatives, which are intended to improve the way we promote and approach tax compliance among Canada's small and medium enterprises.

1. Liaison Officer Initiative

Following a successful pilot implementation in 2014, the Liaison Officer Initiative became a permanent national program in 2015 operating in all regions of Canada.

Liaison officers working with small and medium enterprises provide information and in-person support at key points in their business cycle to help them get their taxes right, from the start. This means they might avoid being audited in the future. Results continue to be very positive. By the end of the 2014-2015 fiscal year, we completed 3,600visits, 90% of the businesses visited said they better understand tax matters, and 92% felt this approach would be useful to other businesses.

90% of the businesses we visited said the Liaison Officer Initiative helped them understand tax matters
2. Registration of Tax Preparers Program

Under the Registration of Tax Preparers Program, tax preparers who prepare an individual or corporate income tax return for a fee will have to register with the CRA, allowing the CRA to link each tax return to the individual tax preparer and the business the tax preparer works for. This way, the CRA can identify people who prepare inaccurate income tax returns and work with them, providing focused information and support, to prevent future mistakes. The CRA will tailor its compliance approach to help tax preparers improve the quality of the tax returns they file. This will benefit taxpayers, tax preparers, and the government.

Since this program was announced by the formerMinister, the CRA consulted extensively with tax preparers and other stakeholders and the feedback we received will contribute to the design of the program. The consultation report summarizing the feedback is available at

3. Enhanced focus on high risk

By using advanced business intelligence, we are improving our ability to select the highest-risk files and develop more focused strategies. This makes better use of information and ultimately improves our ability to implement novel approaches based on the level of risk, such as sector-specific letter writing campaigns and specialized audit teams to supplement the CRA's traditional audit approaches.

One initiative arising from the enhanced focus on high risk is the Industry Campaign Approach, which encourages voluntary tax compliance within various industry sectors by collaborating with industry associations and other external stakeholders to give businesses sector-specific tax information focused on helping them comply with their tax obligations. This approach will enhance the CRA's relationships with selected industry sectors and provide them with more useful information on how to avoid potential tax pitfalls. It is also providing industry benchmarks which businesses may find helpful in assessing their financial performance compared with others in the same sector.

In 2014-2015, the CRA hosted a number of information and engagement sessions with associations representing businesses in the Mining and Oil and Gas Support Services Sector. The associations provided input to the CRA on how to improve communication materials, including our website and letters to new businesses and repeat late-filers on how to avoid common tax pitfalls.

We have also continued to improve our ability to identify false claims and detect suspicious patterns of behaviour. In 2013-2014, the CRA developed an identity theft strategy to reduce the risk of identity theft. As the work is complex and highly technical, we centralized workloads and created specialized teams to best use our technical knowledge to detect and prevent these cases. Since we began using advanced business intelligence, we identified more than 1,000 cases of identity theft and raised more than $2.1 million in assessments in 2014-2015.

Office audit letter campaign

The office audit letter campaign is part of the CRA's efforts to encourage voluntary compliance. Although most businesses file a tax return when required and pay what they owe on time, some businesses do make avoidable errors on their tax returns.

Since the campaign began in 2010, we send on average more than 30,000 letters per year to taxpayers within groups at risk of non-compliance. The letters provide taxpayers with more information regarding certain claims they made on one or more of their recent income tax and benefit returns. We send the letters for educational purposes or to notify taxpayers of a potential audit in their sector. Following each campaign, a substantial number of taxpayers request adjustments to their tax returns. Over the five years of the campaign, the total fiscal impact related to issues the letters raise is estimated to be $11.3 million.

The campaign is cost-effective because it reduces the need for audits or examinations after tax returns are filed and is expected to increase accuracy rates for future filings. By improving voluntary compliance, it allows CRA auditors to focus on detecting and addressing the most serious cases of non-compliance. Preventing mistakes from happening in the first place, or encouraging businesses to self-correct, is more efficient for both businesses and government.

On average, we send more than 30,000 reminder letters per year to sectors at risk of non-compliance

Key results

GST/HST compliance

The CRA's GST/HST compliance programs are designed to make sure GST/HST registrants comply with reporting requirements and to identify and address non‐compliance. The GST/HST compliance activities protect Canada's revenue base by aggressively pursuing those taxpayers who participate in the underground economy and in aggressive GST/HST planning schemes. We complete more than 70,000 GST/HST audits every year and, in 2014-2015, GST/HST audits generated more than $2.2 billionin fiscal impact.

In an effort to strengthen GST/HST compliance and help the CRA combat the underground economy,the 2014 federal budget authorized the Minister of National Revenue to register a person for GST/HST purposes when the person does not register even after the CRA explains the requirement to do so.

Supporting the Agency's Underground Economy Strategy, we continued our point-of-sales initiative with audit teams across Canada to address the use of electronic suppression of sales software to delete or modify sales transactions without maintaining a record of those changes. Some businesses use the software to hide their sales and evade the payment of GST/HST and income tax. In 2014-2015, the point-of-sale audit teams completed six GST/HST and income tax audits and identified approximately $500,000 in unreported GST/HST and income tax. The teams continue to work on high-risk cases involving point-of-sale systems and can propose electronic suppression of sales penalties as well as gross negligence penalties in some cases.

In 2014-2015, we placed greater focus on high-risk files to address non-compliance. We continue to enhance the integrity of assessing risk of files, selecting files, and completing audits through a variety of risk assessment and quality assurance initiatives.

Initiatives supporting risk assessment include the GST/HST risk assessment model used as part of a three-tiered risk assessing process for GST/HST large business audit domestic files; the pre-assessment national inventory used to identify high-risk returns and enable workloads to be shared nationally, ensuring GST/HST audit resources are efficiently deployed; and the GST/HST post audit risk assessment tool used to assess the overall risk of GST/HST registrants and identify those with the greatest risk of non-compliance.

Initiatives supporting quality assurance include business intelligence and quality assurance which improves the targeting of compliance efforts and enhances audit quality, accountability, and internal controls for national GST/HST small and medium business audit and refund integrity programs; audit quality review which makes sure audits meet national pre-established quality standards and are performed in accordance with legislation and national audit policies and procedures; and the National Quality Assurance Program which ensures consistency in the rating of completed audit quality review cases across the country, validates the exclusion of certain audit files from the audit quality review process and provides assurance on the integrity of the program.

Working with partners

The CRA is not alone in working to make sure Canada's tax system is administered effectively and efficiently. We collaborate with partners in the following ways:

Key results

Scientific Research and Experimental Development

The Scientific Research and Experimental Development (SR&ED) program provides tax assistance and investment tax credits to Canadian businesses as an incentive to conduct qualifying industrial research and development activities in Canada. The CRA's role is to make sure all claims under these programs are made in accordance with legislative requirements.

To reduce the administrative burden on companies making SR&ED claims, we continued our feasibility study of a formal pre-approval process for those claims. The study includes a three-year pilot project with businesses across Canada. The CRA worked to increase awareness of the SR&ED program in 2014-2015 through outreach and stakeholder engagement activities including the following:

Each year, the Agency processes over 24,000 SR&ED claims

Key results

Criminal Investigations Program

The Criminal Investigations Program enforces the acts the CRA administers by detecting and addressing tax evasion and fraud. The program plays a crucial role in protecting the tax base by making sure cases of tax evasion and fraud are investigated and, where appropriate, referred to the Public Prosecution Service of Canada for criminal prosecution. To enhance public awareness and encourage voluntary compliance, we also publicize the results of court convictions and significant criminal investigations such as searches, seizures, and criminal charges.

The Criminal Investigations Program is improving the efficiency of its delivery and overall effectiveness by consolidating offices strategically located close to key partners such as the Royal Canadian Mounted Police and the Public Prosecution Service of Canada; enhancing the consistency of the approach to investigations, particularly by selecting files based on national program priorities; aligning competencies with criminal investigations skills; and improving the ability to use the expertise of investigators by creating a critical mass of technical expertise to address complex cases of tax evasion and fraud.

In 2014, Parliament amended the Income Tax Act, the Excise Tax Act, and the Excise Act, 2001 to let the CRA share relevant taxpayer information with law enforcement when there are reasonable grounds to believe the information contains evidence of a listed serious criminal offence within the mandate of other law enforcement agencies. The amendments are consistent with recommendations from the Organisation for Economic Co-operation and Development's Committee on Fiscal Affairs. Sharing information under the new provisions is strictly governed by new operating procedures, which came into effect on March 31, 2015, and will be administered by theCriminal Investigations Program given its expertise in deciding whether reasonable grounds exist to prove a crime has taken place.

Key results

Voluntary Disclosures Program

The Voluntary Disclosures Program gives individual taxpayers and businesses an opportunity to correct inaccurate or incomplete information, or to disclose information not previously reported. For example, taxpayers may not have met their tax obligations if they claimed expenses they were not entitled to, failed to remit source deductions or the GST/HST, or did not file an information return. Taxpayers who make a valid disclosure will have to pay the taxes or charges plus interest, but are not subject to further penalties or prosecution.

In 2014-2015, the CRA continued to promote awareness of the Voluntary Disclosures Program through its website, a promotional video, tweets, tax tips, and stakeholder messaging.

Total unreported income from all voluntary disclosures was over $1.3 billion
Budgetary financial information (dollars)
Main Estimates
Total Authorities
(Planned minus Actual)
Reporting Compliance 1,054,502,522 1,142,412,219 1,062,102,673 1,108,667,741 (46,565,068)
International and Large Business no data no data 320,135,923 329,629,290 (9,493,367)
Small and Medium Enterprises no data no data 572,394,171 627,431,458 (55,037,287)3
Scientific Research and Experimental Development no data no data 83,838,508 86,155,176 (2,316,668)
Criminal Investigations Program no data no data 79,239,560 60,126,096 19,113,464
Voluntary Disclosures Program no data   6,494,511 5,325,721 1,168,790
Human resources (full-time equivalent)
(Planned minus Actual)
Reporting Compliance 9,942 9,790 152
International and Large Business 2,630 2,459 1714
Small and Medium Enterprises 5,916 6,119 (203)5
Scientific Research and Experimental Development 721 701 20
Criminal Investigations Program 598 439 1596
Voluntary Disclosures Program 77 72 5

Performance measurement

Reporting Compliance
Expected Result Performance Indicator Target Actual Result
Reporting non-compliance is detected and corrected by better targeting compliance actions through effective risk assessment Change rate (percentage of risk-assessed audit activities resulting in detection of non-compliance by individuals and corporations) 75% 76%
International and Large Business
Expected Result Performance Indicator Target Actual Result
Reporting non-compliance is detected and corrected by better targeting compliance actions through effective risk assessment of the largest and most complex tax filers Change rate for international and large business audits (percentage of risk-assessed audit activities resulting in detecting non-compliance) 75% 73%
Small and Medium Enterprises
Expected Result Performance Indicator Target Actual Result
Reporting non-compliance is detected and corrected by better targeting compliance actions through effective risk assessment of the individuals, small and medium businesses, and non-residents Change rate for small and medium-sized enterprises audits – income tax (percentage of risk-assessed audit activities resulting in detecting non-compliance) 75% 77%
Expected Result Performance Indicator Target Actual Result
Reporting non-compliance is detected and corrected by better targeting compliance actions through effective risk assessment of GST/HST registrants Change rate for GST/HST audits (percentage of risk-assessed audit activities resulting in detecting non-compliance) 75% 77%
Scientific Research and Experimental Development
Expected Result Performance Indicator Target Actual Result
Eligible claimants receive timely SR&ED tax incentives Percentage of service standards targets met or mostly met relating to SR&ED7 100% 100%
Reporting non-compliance is detected and corrected by better targeting compliance actions through effective risk assessment of SR&ED claimants Change rate for SR&ED audits (percentage of risk-assessed audit activities resulting in detecting non-compliance) 75% 73%
Criminal Investigations Program
Expected Result Performance Indicator Target Actual Result
Suspected cases of evasion or fraud are detected and addressed through referrals to Public Prosecution Service of Canada (PPSC) Percentage of files accepted by PPSC resulting in a conviction 80% 79%
Voluntary Disclosures Program
Expected Result Performance Indicator Target Actual Result
Timely and effective processing of voluntary disclosure submissions Percentage of files completed vs. intake 80% 95%

Table Notes

1. Planned spending excludes severance payments, parental benefits, vacation credits, the one-time transition payment for implementing the pay-in-arrears model, and the carry-forward of unused funds from 2013-2014 under the CRA's two-year spending authority. This funding is received during the fiscal year and is included only in actual spending.

2. Modified cash basis, based on Parliamentary appropriations used. See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities.

3. Increase primarily due to workload transfers from other programs.

4. Decrease resulted primarily from a lower-than-planned cost recovery workload in various initiatives, including the Ontario Aggressive International Tax Planning initiative.

5. Increase resulted primarily from additional staff needed to address new workload in business transformation and investment in business intelligence.

6. Decrease resulted primarily from reduced salary expenditures; the Criminal Investigations Program experienced delays in staffing a full complement of technically qualified employees for the six new regional offices. The program is now almost fully staffed.

7. Details on our service standards are in Appendix B.


1. Fiscal impact consists of tax assessed, tax refunds reduced, interest and penalties, and present value of future federal tax assessable arising from compliance actions. It excludes the impact of appeals reversals and uncollectable amounts.

2. Following an extensive review of audit result coding policies and practices, CRA introduced changes to its methodology, aimed at modernizing how audit results are measured. These changes made sure we reported on the full spectrum of our audit efforts and resulted in additional fiscal impact of $88M for International and Large Business programs.

3. Following an extensive review of audit result coding policies and practices, the CRA introduced changes to its methodology, aimed at modernizing how of audit results are measured. These changes made sure we reported on the full spectrum of our audit efforts and resulted in additional fiscal impact of $41M for Small and Medium Enterprises programs.

4. Following an extensive review of audit result coding policies and practices, the CRA introduced changes to its methodology, aimed at modernizing how audit results are measured. These changes made sure we reported on the full spectrum of our audit efforts and resulted in additional fiscal impact of $475M for GST/HST programs.

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