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008170523s2017    onc     ob   f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aXC16-1/1-421-25E-PDF
1101 |aCanada. |bParliament. |bHouse of Commons. |bStanding Committee on Public Accounts.
24510|aReport 2, income tax objections – Canada Revenue Agency, of the Fall 2016 reports of the Auditor General of Canada |h[electronic resource] / |cHon. Kevin Sorenson, chair.
24630|aIncome tax objections – Canada Revenue Agency
260 |a[Ottawa] : |bHouse of Commons, |c2017.
300 |av, 21 p.
4901 |aReport of the Standing Committee on Public Accounts ; |v25th report, 1st session, 42nd Parliament
500 |aIssued also in French under title: Rapport 2, les oppositions en matière d’impôt sur le revenu – Agence du revenu du Canada, des rapports de l’automne 2016 du vérificateur général du Canada.
500 |a"May 2017.”
500 |aOriginal published on: 2017/05/15; published on: 2017/05/17.
504 |aIncludes bibliographical references.
520 |a"Taxpayers who disagree with CRA’s assessment of their tax returns can contact the Agency to provide additional information or ask for a further review of their assessments; they also have the right to file objections. The Agency manages the objection process through its Appeals Branch and “decisions on objections are based on impartial reviews of the particular facts and applicable laws.” “If taxpayers do not agree with the Agency’s decisions, they may appeal to the Tax Court of Canada, then to the Federal Court of Appeal, and finally, to the Supreme Court of Canada.” In the fall of 2016, the OAG released a performance audit whose objective was to determine whether CRA “was efficiently managing income tax objections.” On 20 March 2017, the House of Commons Standing Committee on Public Accounts (the Committee) held a hearing on this audit"--Introd., p. 1, 2.
61020|aCanada Revenue Agency|xAuditing.
69207|2gccst|aFederal institutions
69207|2gccst|aAudit
7001 |aSorenson, Kevin.
77508|tRapport 2, les oppositions en matière d’impôt sur le revenu – Agence du revenu du Canada, des rapports de l’automne 2016 du vérificateur général du Canada |w(CaOODSP)9.837108
830#0|aReport of the Standing Committee on Public Accounts ;|v25th report, 1st session, 42nd Parliament|w(CaOODSP)9.505304
85640|qPDF|s455 KB|uhttps://publications.gc.ca/collections/collection_2017/parl/xc16-1/XC16-1-1-421-25-eng.pdf