<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.837107</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107151047</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">170523s2017    onc     ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">XC16-1/1-421-25E-PDF</marc:subfield>
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    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Parliament. </marc:subfield>
      <marc:subfield code="b">House of Commons. </marc:subfield>
      <marc:subfield code="b">Standing Committee on Public Accounts.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Report 2, income tax objections – Canada Revenue Agency, of the Fall 2016 reports of the Auditor General of Canada </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">Hon. Kevin Sorenson, chair.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="0">
      <marc:subfield code="a">Income tax objections – Canada Revenue Agency</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">House of Commons, </marc:subfield>
      <marc:subfield code="c">2017.</marc:subfield>
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      <marc:subfield code="a">v, 21 p.</marc:subfield>
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      <marc:subfield code="a">Report of the Standing Committee on Public Accounts ; </marc:subfield>
      <marc:subfield code="v">25th report, 1st session, 42nd Parliament</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Issued also in French under title: Rapport 2, les oppositions en matière d’impôt sur le revenu – Agence du revenu du Canada, des rapports de l’automne 2016 du vérificateur général du Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"May 2017.”</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Original published on: 2017/05/15; published on: 2017/05/17.</marc:subfield>
    </marc:datafield>
    <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">"Taxpayers who disagree with CRA’s assessment of their tax returns can contact the Agency to provide additional information or ask for a further review of their assessments; they also have the right to file objections. The Agency manages the objection process through its Appeals Branch and “decisions on objections are based on impartial reviews of the particular facts and applicable laws.” “If taxpayers do not agree with the Agency’s decisions, they may appeal to the Tax Court of Canada, then to the Federal Court of Appeal, and finally, to the Supreme Court of Canada.” In the fall of 2016, the OAG released a performance audit whose objective was to determine whether CRA “was efficiently managing income tax objections.” On 20 March 2017, the House of Commons Standing Committee on Public Accounts (the Committee) held a hearing on this audit"--Introd., p. 1, 2.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Canada Revenue Agency</marc:subfield>
      <marc:subfield code="x">Auditing.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="a">Sorenson, Kevin.</marc:subfield>
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      <marc:subfield code="t">Rapport 2, les oppositions en matière d’impôt sur le revenu – Agence du revenu du Canada, des rapports de l’automne 2016 du vérificateur général du Canada </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.837108</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Report of the Standing Committee on Public Accounts ;</marc:subfield>
      <marc:subfield code="v">25th report, 1st session, 42nd Parliament</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.505304</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">455 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/parl/xc16-1/XC16-1-1-421-25-eng.pdf</marc:subfield>
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