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.
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 19, 1990, we have reviewed the latest draft of the revision to IC 71-14R3 [Information Circular 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 observations 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 find useful.
- 2. In view of the narrow focus of this circular, you may wish to amalgamate it with IC 75-7R3 [Information Circular 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 [Information Circular 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.
Original Signed by
B. BRYSON
B.J. Bryson
Acting Director
Current Amendment and
Regulations Division
Attachments
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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