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.
| |
May 24, 1990 |
| Mr. K.C. McLean |
Current Amendments and |
| Director General |
Regulations Division |
| Audit Programs Directorate |
R.D. Weil |
Information Circular 71-14R4
As requested in your memo of March 29, 1990, we have reviewed the latest draft of the revision to IC 71-14R3 entitled "The Tax Audit".
Since this circular deals primarily with administrative policies and practices which are essentially the same as those described in the previous version, we have no specific comments to offer from a tax policy viewpoint. However, we do offer the following general observation for your consideration.
1. In view of the Department's current emphasis on our mission with respect to the rights, needs and expectations of taxpayers, the comments in paragraphs 5 to 12 of the circular could be expanded. Attached are two overheads which you may fine useful.
2. In view of the narrow focus of this circular, you may wish to amalgamate it with IC 75-7R3 entitled "Reassessment of a Return of Income" and add a commentary on taxpayers' appeal rights which are dealt with in IC 80-7. Attached is a copy of the IRS publication entitled "Examination of Returns, Appeals Rights and Claims for Refund" which may provide some ideas in this regard.
B.J. BrysonActing DirectorCurrent Amendment and Regulations Division
Attachments
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
Email this Content