Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: What is the CRA's position with respect to mediation of tax disputes?
Position: See document.
CLHIA ROUNDTABLE - MAY 2007
Question 5
Mediation of Tax Disputes
What is the CRA's position with respect to mediation of tax disputes?
Agency's Response
The CRA's mediation process as set out on our website provides a benefit to all parties involved.
It is generally accepted that the earliest possible resolution of a dispute benefits all parties. Appeals Branch considers that attempting to settle files as early as possible is a good management practice in the administration of the tax system.
Where Appeals Branch staff and the taxpayer have not been able to reach a settlement, taxpayers may consider exploring mediation as an option, rather than immediately filing an appeal with the courts. The taxpayer's notice of objection would continue to remain outstanding during this period. In mediation, a neutral third party (the mediator) assists the parties in their negotiations. The parties to the dispute will usually choose, and define the role of the mediator. Mediators may assist parties by reviewing the issues in dispute and outlining the terms of a proposed settlement. However, the mediator cannot impose a settlement. Mediation is considered more appropriate for factual disputes rather than interpretative disputes.
An agreed-upon solution rather than a court-imposed one will provide significant advantages to the parties, such as maintaining relationships and striking agreements that last. Other mediation benefits include increased flexibility, lower costs, time saved and greater satisfaction.
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