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    <marc:controlfield tag="001">9.883087</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107170455</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
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    <marc:controlfield tag="008">191220t20202020onc     ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">9780660335971</marc:subfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
      <marc:subfield code="e">rda</marc:subfield>
      <marc:subfield code="c">CaOODSP</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Rv10-18/2020E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Sub-standard : </marc:subfield>
      <marc:subfield code="b">delays and lack of transparency in the Canada Revenue Agency’s processing of individual income tax and benefit returns and adjustment requests.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">Ottawa, Ontario : </marc:subfield>
      <marc:subfield code="b">Government of Canada = Gouvernement du Canada, </marc:subfield>
      <marc:subfield code="c">2020.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="c">©2020</marc:subfield>
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      <marc:subfield code="a">1 online resource (39 pages)</marc:subfield>
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      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
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      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Sous la norme : les retards et le manque de transparence dans le traitement des déclarations de revenus et de prestations des particuliers et des demandes de redressement par l’Agence du revenu du Canada.</marc:subfield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
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    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The CRA publishes standards for its processing times for returns and adjustment requests. The CRA has reported that for the most part, it meets or exceeds these published service standards. However, the Office of the Taxpayers’ Ombudsman regularly receives complaints about delays in the CRA processing returns and adjustment requests. It has been one of the top trends in complaints received and a top call driver since the 2015-2016 fiscal year. Over the same period of time, at outreach events and stakeholder meetings, the Ombudsman heard from many individuals, tax practitioners, and organizations about the impacts of delays in processing returns and adjustment requests... We therefore determined it was necessary to launch an examination to look into why so many filers report experiencing delays, and if indeed the CRA meets its published standards for processing returns and adjustment requests"--Page 2.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Canada Revenue Agency</marc:subfield>
      <marc:subfield code="x">Customer services.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Tax returns</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Tax administration and procedure</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Tax protests and appeals</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Office of the Taxpayers' Ombudsman, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Sous la norme : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.883088</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="776" ind1="0" ind2="#">
      <marc:subfield code="t">Sub-standard : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.883090</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">559 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2021/boc-oto/Rv10-18-2020-eng.pdf</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.canada.ca/en/taxpayers-ombudsperson/programs/reports-publications/special-reports/sub-standard.html</marc:subfield>
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  </marc:record>
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