Tax memo: TCDR alert: CRA issues 2012 annual report on the Canadian Mutual Agreement Procedure (MAP)

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Memo No. 2012-46

The CRA recently released its 2012 annual report on the Canadian Mutual Agreement Procedure (MAP) program – the CRA’s mandatory service program designed to help taxpayers resolve cases of:

  • double taxation; or
  • taxation not in accordance with the provisions of a tax convention.

The CRA’s report provides statistics on the performance of the MAP program, and discusses how the program functions and the benefits of using the process.

This Tax memo provides an overview of the report’s findings. It will help you evaluate how well the MAP procedures work.