The Canada Revenue Agency (CRA) this year released Investigations Policy 2010-06 "Acquiring Information from Taxpayers, Registrants and Third Parties". The policy asserts the CRA's more muscular approach to obtaining documents and information in the course of taxpayer audits, particularly and controversially in the tax community, tax accrual working papers. Written by Claire Kennedy and Donald L. Korb and published in Corporate Finance (Vol. XVI, No. 4, p. 1886) by Federated Press.
Article
Information Reporting a Priority of the Canadian and U.S. Tax Administrations
February 22, 2011
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