CRA issues 2013 annual report on the Canadian Mutual Agreement Procedure program

Tax Controversy & Dispute Resolution ()

The Canada Revenue Agency (CRA) recently released its 2013 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 report provides statistics on the performance of the MAP program and discusses how the program functions and the benefits of using the process.