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2020-04-20
2020-04-20
[p.402]
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Q-379 — Mr. Duvall (Hamilton Mountain) — With regard to the compliance activities of the Canada Revenue Agency (CRA) for fiscal years 2017-18 and 2018-19: (a) what is the total amount of interest and penalties waived or cancelled proactively by the CRA, broken down by category of taxpayer; (b) what is the total amount of interest and penalties waived or cancelled by the CRA at the request of the taxpayer, broken down by category of taxpayer; (c) what is the estimated amount of interest and penalties that the CRA has not waived or cancelled, even though the CRA is responsible for it, broken down by category of taxpayer; (d) what is the definition of "undue delay" used to justify proactive interest and penalty relief; (e) what are the criteria used to determine what the CRA considers to be "undue delay"; (f) what details does the CRA have in place to clarify what is considered an agency-attributable delay, and what is considered a taxpayer-attributable delay; (g) what is the average time the CRA takes to respond to its requests for information, broken down by category of taxpayers; and (h) what is the average time to close audit files, broken down by category of taxpayers? — Sessional Paper No. 8555-431-379.
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INTERVENTION
Rodriguez, Pablo (Hon.)
2020-04-20 10:27
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