Systemic Examination Reports
A Systemic Examination Report presents evidence and findings arising from the Office’s examination of a specific systemic issue, and makes recommendations for corrective action to the Minister of National Revenue. A systemic issue is one that negatively impacts large numbers of taxpayers or a segment of the population.
Charity Begins with Fairness: More to Explore
An examination into the fairness of the audit process for registered charities in Canada.
- Charity Begins with Fairness: More to Explore (HTML)
- PDF version to come
The Lockout: Communication Was the Key
An examination into the Canada Revenue Agency (CRA)'s lack in communication when it locked out 187,000 Canadians from their CRA account in February 2021.
Back to Basics
An examination into whether the CRA is using the Taxpayer Bill of Rights as a foundational document to guide its daily activities; and how the CRA ensures it is continually accountable in upholding taxpayer rights and reporting publicly on how it does this.
Improving the Canada Revenue Agency’s Community Volunteer Income Tax Program
Delays and lack of transparency in the Canada Revenue Agency's processing of individual income tax and benefit returns and adjustment requests
An examination into service issues related to legal warnings issued by the Canada Revenue Agency during debt collection procedures
An examination into the Canada Revenue Agency's communication and outreach efforts to shelters and other support organizations about benefits and credits administered by the Canada Revenue Agency
An examination into service issues arising from delays in the Canada Revenue Agency’s Taxpayer Relief Program
Rights and Rulings
An examination into the sufficiency of information in ruling letters from the CPP/EI Rulings Division of the Canada Revenue Agency
Alive and Well
Investigation into the erroneous coding of taxpayers as deceased by the Canada Revenue Agency
Investigation into the sufficiency of the Canada Revenue Agency's warnings about questionable tax shelter schemes
Getting it Right
Investigation of service and fairness issues arising from the misallocation of payments by the Canada Revenue Agency
Acting on ATIP
Service issues in the Canada Revenue Agency's Access to Information and Privacy processes
Service and fairness issues in the assessment of tuition tax credits for expenses incurred attending educational institutions outside Canada
Knowing the Rules
Confusion about the rules governing the Tax-Free Savings Account
Proving Your Status
Establishing eligibility for the Canada Child Tax Benefit
The Right to Know
Examination of the sufficiency of information in Decision Letters from the Appeals Branch of the Canada Revenue Agency
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