03 May 2022 Highlights provided from Canada Revenue Agency's 2020 Mutual Agreement Procedure Report The Canada Revenue Agency (CRA) released its Mutual Agreement Procedure (MAP) Program Report on March 4, for calendar year ended December 31, 2020. The report provides an overview of the operations of the MAP program, including statistical analyses of cases completed and in progress, covering cases dealing with resolution of double taxation or taxation not in accordance with a bilateral tax treaty. The report follows a statistical framework standardized by the Organisation for Economic Co-operation and Development (OECD) in 2016. Document ID: 2022-0712 |