How the Canada Revenue Agency (CRA) works with other tax authorities

Cooperation among tax administrations is critical to improving the fairness of the global tax system.

Working with international stakeholders in tax administration

The International Relations and Treaties Office (IRTO) serves as the strategic and operational focal point for the management of the CRA’s international activities and relationships with its international partners. Its objective is to strengthen the CRA's presence and influence internationally, in support of the CRA’s tax administration and Government of Canada priorities.

We work with a variety of international stakeholders to support and strengthen tax administration capacity worldwide. We promote global efforts to develop and implement international standards and agreements.

Encouraging domestic resource mobilization

Strengthening tax capacity to help mobilize domestic resources helps foster self‑reliance, growth and stability. It also helps better equip countries to combat international tax evasion and aggressive tax avoidance.

Sharing knowledge among tax administrations

The CRA is actively engaged in sharing knowledge with other tax administrations through various channels. One key method for doing so is through the Knowledge Sharing Platform for Tax Administrations (KSP_TA), which is a global online community of officials.

The platform was developed in 2016 by the CRA, with the support of Organisation for Economic Co-operation and Development (OECD).

It is designed to promote, share and exchange tax knowledge and expertise among tax officials and organizations worldwide. It supports the delivery of tax capacity-building efforts in emerging and advanced economies, and helps develop effective and sustainable tax systems.

Features:

• online learning (e-Learning)
• a library of tax-related reference material
• events
• communities of practice, where members can interact with peers and experts around the world
• available in English, French and Spanish
• requires registration, but available to government officials working in taxation

Access the Knowledge sharing platform for tax administrations (KSP_TA)

Canadian Hub on the KSP_TA

KSP_TA content is managed within a system of “hubs”. These hubs are created, branded, populated and managed by participating countries and international/regional tax organizations. The Canadian Hub is a leading content contributor on the platform. The CRA’s International Relations and Treaties Office (IRTO) is responsible for managing access to the KSP_TA and overseeing all content within the Canadian Hub, including adding new content and updating existing material as required.

Contact the CRA about international relations

The IRTO supports the collaboration between foreign tax officials, international tax organizations, and regional tax organizations with the CRA.

Foreign tax administrations

We provide information about the CRA and Canada’s tax system to representatives from foreign tax administrations.

Contact us by email: irto.lprab@cra-arc.gc.ca

Or contact us by mail at the address below. Please note that requests related to confidential and private matters should be sent to the mailing address below.

Competent authorities

The IRTO is responsible for the settlement of problems related to the interpretation or application of Canada’s tax treaties, conventions and other similar agreements, as well as the negotiation of agreements with other competent authorities.

Contact us by email: CA.IRTO-AC.BRCI@cra-arc.gc.ca

Or contact us by mail at the address below. Please note that requests related to confidential and private matters should be sent to the mailing address below.

Contact us by post

International Relations and Treaties Office
Legislative Policy Directorate
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
320 Queen St., Tower A, 5th Floor
Ottawa ON K1A 0L5

Please note that IRTO is not responsible for the negotiation of the mutual agreement procedures under tax treaties to resolve cases of taxpayer-specific double taxation. We are also not the area responsible for sending and receiving taxpayer information under Canada’s tax treaties, tax information exchange agreements and other similar agreements.

For taxpayer-specific competent authority services such a mutual agreement procedures to resolve double taxation and advance pricing arrangements please contact the Competent Authority Services Division.