Audit File Resolution Committee

What we do

The Audit File Resolution Committee was established by the Canada Revenue Agency (CRA) in 2017. It is an interdepartmental committee that reviews certain proposed large business and high-net-worth audit agreements.

An audit agreement may be made between the CRA and a taxpayer during the auditing process to resolve tax issues in situations where there is more than one approach or interpretation that could be supported under the tax laws.

The Audit File Resolution Committee looks at cases that:

Our mandate

The committee's mandate is to consider options to resolve issues at the audit stage in a way that applies the tax laws fairly and consistently.

Terms of reference for the committee


The Director General of the International and Large Business Directorate of the Compliance Programs Branch chairs the Audit File Resolution Committee. The committee is made up of senior representatives from the Compliance Programs Branch, the Legislative Policy and Regulatory Affairs Branch, the Department of Justice Canada, and representatives from tax services offices. The CRA also invites representatives from the Department of Finance Canada when needed.

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