Ken Griffin and Marc Vanasse, “Income Tax Objection Process” Canadian Tax Highlights 25:3 (March 2017), summarizes the Auditor General’s report on the CRA objection process. Not surprisingly, the report found the process lacking in a number of ways. Objections take too long. The CRA does not learn effectively from the results of objections. In addition, the CRA does not have any standards for resolving objections in a timely manner.

Politics and taxes

Sometimes clients with a tax problem will ask whether it would help to have an MP or MPP write to the CRA or the Department of Justice on their behalf. In my experience, MPs and MPPs will almost always refuse, more or less politely, to get involved. It appears that John Duncan agreed to “help out”. He has now resigned from Cabinet as a result.

Access to information

PWC has just published a good Tax Memo (2012-27) on taxpayer access to audit and appeals reports and other documents generated by the CRA in the course of issuing a reassessment. I found helpful the references to P-148 and CRA technical interpretation 2011-0403751C6 regarding what the CRA should provide without the taxpayer having to make an access request.