00000nam 2200000za 4500 9.859358 CaOODSP 20221107160233 cr ||||||||||| 180719s2018 onca ob f000 0 eng d CaOODSP eng n-cn--- Rv4-120/2018E-PDF International tax gap and compliance results for the federal personal income tax system [electronic resource]. [Ottawa] : Canada Revenue Agency, [2018] 54 p. : Col. ill. Issued also in French under title: Écart fiscal à l'échelle internationale et résultats en matière d'observation pour le système d'impôt fédéral sur le revenu des particuliers. Cover title. Issued also in HTML format. Includes bibliographical references. "This report presents what the CRA currently knows about the extent of potential revenue loss from hidden offshore investments held by individuals. Although estimating the international tax gap is recognized by experts and tax administrations as being challenging given that assets are purposely hidden outside national boundaries, this report relies on assumptions and global financial data developed by academics to estimate the tax gap related to hidden offshore investment income.." --Executive summary, p.3. gccst Tax avoidance gccst Personal income tax gccst International finance Canada Revenue Agency. Écart fiscal à l'échelle internationale et résultats en matière d'observation pour le système d'impôt fédéral sur le revenu des particuliers (CaOODSP)9.859361 PDF 1.67 MB https://publications.gc.ca/collections/collection_2018/arc-cra/Rv4-120-2018-eng.pdf HTML N/A https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/tax-canada-a-conceptual-study/tax-compliance.html