Payment tax gap and collection efforts.: Rv4-144/2020E-PDF

"This report examines the tax gap resulting from payment non-compliance – when assessed taxes are not fully paid by taxfilers for a particular taxation year. In other words, the payment tax gap (also referred in this report as the “payment gap”) measures the amount of tax liability that has not been paid or collected after taxes have been assessed by the CRA. In this report, the payment gap includes outstanding tax debt and write-offs (i.e., uncollectible tax liability), but excludes interest and penalties since they are not considered tax liabilities. In addition, this report considers certain uncollected provincial taxes as part of the federal tax debt because the CRA always pays the provincial taxes due first under federal-provincial tax collection agreements (before any collection actions are completed). The payment gaps for tax years 2008 to 2014 were calculated for four types of taxfilers – individuals, corporations, Goods and Services Tax/Harmonized Sales Tax (GST/HST) registrants, and excise tax and duty licensees/registrants"--Executive summary, page 2.

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