Canadian tax authorities issue 2011 annual report on the Canadian Mutual Agreement Procedure (MAP) program

Tax Insights ()

The Canada Revenue Agency (CRA) recently released its 2011 annual report on the MAP program. The MAP program is a mandatory service program provided by the CRA to assist taxpayers with the resolution of cases of double taxation or taxation not in accordance with the provisions of a tax convention. In addition to discussing how the MAP program functions and the benefits of using the process, the report provides a statistical analysis of MAP cases for the fiscal year ended March 31, 2011. Highlights are as follows.

A total of 743 new cases were accepted during the year (up from 429 in 2010) and 740 were completed (an increase from 420 in 2010).

The CRA categorizes MAP cases as "negotiable" (requiring discussions with another tax administration) or "non-negotiable" (involving only a taxpayer). Statistics for these categories include the following: