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: Whether the CRA can give current statistics on mutual agreement procedures.
Position: Yes.
HAA: No paper record.
2022 International Fiscal Association Conference
CRA Roundtable
Question 13 - Current Statistics on Mutual Agreement Procedures
Could the CRA give current statistics on Mutual Agreement Procedures (MAPs)?
CRA Response
The CRA can provide the following statistics on MAPs for the 2020 calendar year:
- The CRA had 165 negotiable MAP cases on January 1, 2020;
- During 2020, the CRA accepted 72 new MAP cases and closed 74 MAP cases;
- The average time to complete a negotiable MAP case was 17.83 months;
- Of the 74 MAP cases closed in 2020, 36 cases (i.e., 48.6%) resulted in full relief from double taxation upon negotiation, 9 cases (i.e., 12.2%) had objections not justified, and 8 cases (i.e., 10.8%) were resolved through unilateral relief. The remaining 21 cases (i.e., 28.4%) were either withdrawn by the taxpayers, resolved via domestic remedy, resulted in no agreement or were denied MAP access;
- Of the 74 MAP cases closed in 2020, 60 (i.e., 81%) were initiated by Canada and 14 (i.e., 19%) were initiated by countries other than Canada; and
- The CRA is currently engaged in negotiable MAP cases involving taxpayers from 31 different jurisdictions. The United States represents 46% of these MAP cases.
Jean-Bernard Dion
2022-092638
May 17, 2022
Response prepared by:
Julianne Elkington
International and Large Business Directorate
International, Large Business and Investigations Branch
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