Canadian tax authorities issue 2012 annual report on the Canadian Mutual Agreement Procedure (MAP) program

Tax Insights ()

The Canada Revenue Agency (CRA) recently released its 2012 annual report on the MAP program, a mandatory service program offered 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, 2012.