00000nam 2200000zi 4500 9.942139 CaOODSP 20250303155039 m o d f cr mn||||||||| 240820e20240618onca o f000 0 eng d 9780660732589 CaOODSP eng rda CaOODSP n-cn--- Rv4-205/2024E-PDF Evaluation - the CRA's management of interrelated businesses : final report / Audit, Evaluation, and Risk Branch. [Ottawa] : Canada Revenue Agency = Agence du revenue du Canada, June 18, 2024. ©2024 1 online resource (25 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Issued also in French under title: Évaluation - gestion des entreprises interreliées par l'ARC : rapport final. Cover title. "The purpose of this evaluation is to provide the Commissioner, CRA management, and the Board of Management with an independent assessment of the CRA’s administration of compliance with rules regarding interrelated businesses. Interrelated businesses refer to networks of businesses and their direct or indirect owners (e.g., multiple companies owned by an individual). A number of business tax incentive programs, such as the Small Business Deduction, have rules regarding interrelated businesses. Collectively, these programs carry an annual value of nearly $28.75 billion"--Executive Summary, page 4. Canada Revenue Agency Auditing. Tax incentives Canada. Canada Revenue Agency. Audit, Evaluation and Risk Branch, issuing body. Évaluation - gestion des entreprises interreliées par l'ARC : (CaOODSP)9.942140 PDF 810 KB https://publications.gc.ca/collections/collection_2025/arc-cra/Rv4-205-2024-eng.pdf HTML N/A https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/internal-audit-program-evaluation/internal-audit-program-evaluation-reports-2024/evaluation-management-interrelated-businesses.html