Observation and Briefing Papers
Explore the Office’s observation papers and briefs for Parliament, which offer analysis and insights on taxpayer rights, service issues, and matters affecting the administration of Canada’s tax system.
Brief to Standing Committee on Finance
Bill C-31 (45-1) – Automated Filing
Publication Date: September 2026
Highlights potential service issues with one of the CRA's proposed automatic tax filing options, including delayed benefit payments and incorrect information being used. It recommends changes to help ensure taxpayers receive benefits on time and that their information is accurate before returns are filed.
Taxpayer Rights in the Digital Age
Publication Date: May 2020
The benefits and risks of digitalization for vulnerable populations in the Canadian income tax context.
Issues of service and fairness within the Scientific Research and Experimental Development Tax Incentive Program
Publication Date: December 2011
Questions or comments?
We welcome your questions or feedback on any of our reports and publications. You can submit your comments using our online form .
We welcome your questions or feedback on any of our reports and publications. You can submit your comments using our online form .
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Interested in reading future Observation Papers? Subscribe to our electronic mailing list or RSS feed to be notified when the next paper is posted.