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Evaluation - the CRA's management of interrelated businesses : final report / Audit, Evaluation, and Risk Branch.Rv4-205/2024E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.942139&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency. Audit, Evaluation and Risk Branch, issuing body.
TitleEvaluation - the CRA's management of interrelated businesses : final report / Audit, Evaluation, and Risk Branch.
Publication typeMonograph
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Évaluation - gestion des entreprises interreliées par l'ARC : rapport final.
  • Cover title.
Publishing information
  • [Ottawa] : Canada Revenue Agency = Agence du revenue du Canada, June 18, 2024.
  • ©2024
Description1 online resource (25 pages) : illustrations
ISBN9780660732589
Catalogue number
  • Rv4-205/2024E-PDF
Subject terms
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