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.
ISSUE SHEET
Question 36 - Obtaining Information Regarding a Tax Audit
(1) 991 Canadian Tax Foundation Roundtable)
Issue
The question asked whether the Department would release the T20 Audit Report and the T401 Appeals Report pursuant to an informal request or whether the client must provide a formal request under the Privacy Act or the Access to Information Act.
Answer
The answer stated that a formal request is not required and referred to Question 29, 1989 CTF Roundtable which stated that the Department would release the T20 and T401 reports after the audit or examination is completed and all decisions have been made on whether to reassess in the case of an audit or whether to vary or confirm a reassessment in the case of an appeal.
Discussion
The Department has discretionary power to disclose the information in the T20 and T401 reports under paragraph 241(4)(c). Guidelines for releasing these reports pursuant to formal and informal requests are contained in Taxation Operations Manual 1014.8 and 1014.9, respectively, and the answer given at the Roundtable is consistent with these guidelines. Formal requests are handled by the Access and Privacy Division at Head Office. Informal requests are handled by the District Offices. The T20 and T401 reports are screened and severed prior to release to ensure that information relating to third parties, inter alia, has been removed.
Prepared by: John Chan
May 25, 1992
# 5-921242
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