CRA is reviewing each voluntary GAAR disclosure

Regarding filings under the optional GAAR reporting rule in s. 237.3(12.1), CRA stated:

The CRA is reviewing each disclosure filed under the optional GAAR reporting rules and will determine on a case-by-case basis whether further audit action is needed. Audits and assessments will be consistent with regular CRA practices and procedures. …

While the information is managed centrally at head office, the information will generally be shared with large file case teams in the regional offices; the same would equally apply to small corporations/taxpayers.

Neal Armstrong. Summary of 18 November 2025 TEI Roundtable, Q. B.5 under s. 237.3(12.1).