Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principales Questions: Can the CRA give any statistics on the number of cases that have been brought to arbitration under each of our tax treaties that include arbitration provisions? If so, is it also possible to describe the underlying issues that have been taken to arbitration?
Position Adoptée: No.
Raisons: Pursuant to international agreements, disclosure of such information is not permitted.
2021 International Fiscal Association Conference
CRA Roundtable
Question 6 – Arbitration
Can the CRA give any statistics on the number of cases that have been brought to arbitration under each of our tax treaties that include arbitration provisions? If so, is it also possible to describe the underlying issues that have been taken to arbitration?
CRA Response
No. Pursuant to international agreements, disclosure of such information is not permitted.
Angelina Argento/Marie Claude Routhier
2021-088765
May 5, 2021
Response prepared in collaboration with:
Michael Jennings, Director International Tax Division
International, Large Business and Investigations Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2021
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2021
Email this Content