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001	9.942139
003	CaOODSP
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006	m     o  d f
007	cr mn|||||||||
008	240820e20240618onca    o    f000 0 eng d
020	|a9780660732589
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aRv4-205/2024E-PDF
245	00|aEvaluation - the CRA's management of interrelated businesses : |bfinal report / |cAudit, Evaluation, and Risk Branch.
264	1|a[Ottawa] : |bCanada Revenue Agency = Agence du revenue du Canada, |cJune 18, 2024.
264	4|c©2024
300	|a1 online resource (25 pages) : |billustrations
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
500	|aIssued also in French under title: Évaluation - gestion des entreprises interreliées par l'ARC : rapport final.
500	|aCover title.
520	|a"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.
610	20|aCanada Revenue Agency|xAuditing.
650	0|aTax incentives|zCanada.
710	2 |aCanada Revenue Agency. |bAudit, Evaluation and Risk Branch, |eissuing body.
775	08|tÉvaluation - gestion des entreprises interreliées par l'ARC : |w(CaOODSP)9.942140
856	40|qPDF|s810 KB|uhttps://publications.gc.ca/collections/collection_2025/arc-cra/Rv4-205-2024-eng.pdf
856	4 |qHTML|sN/A|uhttps://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