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

Tax Controversy & Dispute Resolution ()

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.