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May 3, 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.

A Tax Alert prepared by Ernst & Young Canada, and attached below, provides additional details.


Full text of Tax Alert