Report 2, income tax objections – Canada Revenue Agency, of the Fall 2016 reports of the Auditor General of Canada / Hon. Kevin Sorenson, chair. : XC16-1/1-421-25E-PDF

"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.

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