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Current CRA website
Ethnography of homeless and housing-insecure Canadians’ experiences filing taxes and accessing benefits
Like if it's so stressful for them or it's too many steps because it's just yet another pressure on them, that if they don't have somebody to walk them through…There has to be a little bit more consideration taken to the overall context when it comes to taxes because it's not just a piece of paper, this is a lot. ...
Current CRA website
2020 Annual Report to Parliament on the Administration of the Privacy Act
During the fiscal year, the Department of Justice Canada requested feedback from federal institutions, including the CRA, on the technical and legal considerations to consider in modernizing the Act. ...
Current CRA website
2023-2024 Annual Report to Parliament on the Administration of the Privacy Act
The CRA did this by: processing ATIP requests using Lean methodology addressing the backlog through the CRA backlog elimination plan collaborating with CRA program areas to ensure privacy considerations were addressed prior to the implementation of new and revised programs managing privacy breaches and ensuring appropriate preventative measures are in place implementing mandatory ATIP training for all Agency employees developing a plan to redirect requests to CRA’s My Account when requesters are seeking the following information: proof of income statements from the past three assessed years notices of assessments benefits information In 2024–2025, the ATIP Directorate will draft and implement a new Access to Information and Privacy Strategic Plan for 2024–2027 which will focus on: continuing the modernization of the ATIP Program through the full implementation of ATIPXpress and other digital technologies implementing inventory management strategies to enhance ATIP production incorporating Privacy by Design principles and principles of Open and Transparent government within CRA’s programs, service processes, solutions and technologies nurturing a strong, productive and engaged cross-country workforce that fully reflects Canada’s diverse population Appendix A – Statistical report Statistical report on the Privacy Act Name of institution: Canada Revenue Agency Reporting period: April 1, 2023 to March 31, 2024 Part 1 – Requests under the Privacy Act 1. 1 Number of formal requests Part 1- Requests under the Privacy Act- 1.1 Number of formal requests Formal requests Number of outstanding requests Number of requests Received during reporting period 12,502 Outstanding from previous reporting periods 1,780 Outstanding from previous reporting period 1,432 Outstanding from more than one reporting period 348 Total 14,282 Closed during reporting period 12,194 Carried over to next reporting period 2,088 Carried over within legislated timeline 1,670 Carried over beyond legislated timeline 418 1.2 Channels of formal request Part 1 – Requests under the Privacy Act, 1.2 Channels of formal requests Channel Number of requests Online 8,722 E-mail 1,632 Mail 951 In Person 1 Phone 3 Fax 1,193 Total 12,502 Part 2 – Informal requests 2.1 Number of informal requests Part 2 – Informal requests- 2.1 Number of informal requests Informal requests Number of outstanding requests Number of requests Received during reporting period 0 Outstanding from previous reporting periods 0 Outstanding from previous reporting period 0 Outstanding from more than one reporting period 0 Total 0 Closed during reporting period 0 Carried over to next reporting period 0 2.2 Channels of requests Part 2 – Channels of requests Channel Number of requests Online 0 E-mail 0 Mail 0 In Person 0 Phone 0 Fax 0 Total 0 2.3 Completion time of informal requests Part 2- Informal requests- 2.3 Completion time of informal requests Completion Time (Days) 1 to 15 16 to 30 31 to 60 61 to 120 121 to 180 181 to 365 More than 365 Total 0 0 0 0 0 0 0 0 2.4 Pages released informally Part 2- Informal requests- 2.4 ges released informally Less than 100 101 to 500 501 to 1000 1001 to 5000 More than 5000 Number of requests Number of pages disclosed Number of requests Number of pages disclosed Number of requests Number of pages disclosed Number of requests Number of pages disclosed Number of requests Number of pages disclosed 0 0 0 0 0 0 0 0 0 0 Part 3 ‑ Requests closed during the reporting period 3.1 Disposition and completion time Part 3 Requests closed during the reporting period- 3.1 Disposition and completion time Disposition of requests Completion Time (Days) 1 to 15 16 to 30 31 to 60 61 to 120 121 to 180 181 to 365 More than 365 Total All disclosed 2,360 4,033 567 141 13 3 4 7,121 Disclosed in part 37 359 331 157 71 109 106 1,170 All exempted 0 1 0 1 0 0 0 2 All excluded 0 0 0 0 0 0 0 0 No records exist 277 66 27 8 0 1 0 379 Request abandoned 3,286 140 40 13 11 7 23 3,520 Neither confirmed nor denied 1 0 1 0 0 0 0 2 Total 5,961 4,599 966 320 95 120 133 12,194 3.2 Exemptions Part 3 Requests closed during the reporting period- 3.2 Exemptions Section Number of requests Section Number of requests Section Number of requests 18(2) 0 22(1)(a)(i) 1 23(a) 0 19(1)(a) 6 22(1)(a)(ii) 3 23(b) 0 19(1)(b) 0 22(1)(a)(iii) 0 24(a) 0 19(1)(c) 7 22(1)(b) 336 24(b) 0 19(1)(d) 0 22(1)(c) 0 25 0 19(1)(e) 0 22(2) 0 26 857 19(1)(f) 0 22.1 0 27 81 20 0 22.2 0 27.1 0 21 0 22.3 0 28 0-- 22.4 0-- 3.3 Exclusions Part 3 Requests closed during the reporting period- 3.3 Exclusions Section Number of requests Section Number of requests Section Number of requests 69(1)(a) 0 70(1) 0 70(1)(d) 0 69(1)(b) 0 70(1)(a) 0 70(1)(e) 0 69.1 0 70(1)(b) 0 70(1)(f) 0-- 70(1)(c) 0 70.1 0 3.4 Format of information released Part 3 Requests closed during the reporting period- 3.4 Format of information released Paper Electronic Other E-record Data Set Video Audio 834 7,457 0 0 9 0 3.5 Complexity 3.5.1 Relevant pages processed and disclosed for paper and e-record formats Part 3 Requests closed during the reporting period- 3.5.1 Relevant pages processed and disclosed for paper and e-record formats Number of pages processed Number of pages disclosed Number of requests 1,019,583 852,270 11,812 3.5.2 Relevant pages processed by request disposition for paper and e-record formats by size of request Part 3 Requests closed during the reporting period- 3.5.2 Relevant pages processed and disclosed by request disposition for paper and e-record formats by size of requests Disposition of requests Less than 100 pages 101 to 500 pages 501 to 1,000 pages 1001 to 5,000 pages More than 5,000 pages Number of requests Pages processed Number of requests Pages processed Number of requests Pages processed Number of requests Pages processed Number of requests Pages processed All disclosed 6,742 210,002 359 55,203 14 8,834 5 7,864 0 0 Disclosed in part 489 24,616 392 92,084 121 86,005 134 256,175 32 268,503 All exempted 2 28 0 0 0 0 0 0 0 0 All excluded 0 0 0 0 0 0 0 0 0 0 Request abandoned 3,516 355 0 0 0 0 4 9,914 0 0 Neither confirmed nor denied 2 0 0 0 0 0 0 0 0 0 Total 10,751 235,001 751 147,287 135 94,839 143 273,953 32 268,503 3.5.3 Relevant minutes processed and disclosed for audio formats Part 3 Requests closed during the reporting period- 3.5 3 Relevant minutes processed and disclosed for audio formats Number of minutes processed Number of minutes disclosed Number of requests 478 478 9 3.5.4 Relevant minutes processed per request disposition for audio formats by size of request Part 3 Requests closed during the reporting period- 3.5.4 Relevant minutes processed per request disposition for audio formats by size of request Disposition of requests Less than 60 minutes 60-120 minutes More than 120 minutes Number of requests Minutes processed Number of requests Minutes processed Number of requests Minutes processed All disclosed 3 57 0 0 0 0 Disclosed in part 4 107 0 0 2 314 All exempted 0 0 0 0 0 0 All excluded 0 0 0 0 0 0 Request abandoned 0 0 0 0 0 0 Neither confirmed nor denied 0 0 0 0 0 0 Total 7 164 0 0 2 314 3.5.5 Relevant minutes processed and disclosed for video formats Part 3 Requests closed during the reporting period- 3.5 5 Relevant minutes processed and disclosed for video formats Number of minutes processed Number of minutes disclosed Number of requests 0 0 0 3.5.6 Relevant minutes processed per request disposition for video formats by size of request Part 3 Requests closed during the reporting period- 3.5.6 Relevant minutes processed per request disposition for video formats by size of request Disposition of requests Less than 60 minutes 60-120 minutes More than 120 minutes Number of requests Minutes processed Number of requests Minutes processed Number of requests Minutes processed All disclosed 0 0 0 0 0 0 Disclosed in part 0 0 0 0 0 0 All exempted 0 0 0 0 0 0 All excluded 0 0 0 0 0 0 Request abandoned 0 0 0 0 0 0 Neither confirmed nor denied 0 0 0 0 0 0 Total 0 0 0 0 0 0 3.5.7 Other complexities Part 3 Requests closed during the reporting period- 3.5.7 Other complexities Disposition of requests Consultation required Legal advice Sought Interwoven information Other Total All disclosed 2 2 32 14 50 Disclosed in part 3 0 70 9 82 All exempted 0 0 0 0 0 All excluded 0 0 0 0 0 Request abandoned 1 2 21 27 51 Neither confirmed nor denied 0 0 0 1 1 Total 6 4 123 51 184 3.6 Closed requests 3.6.1 Number of requests closed within legislated timelines Part 3 Requests closed during the reporting period- 3.6.1 Number of requests closed within legislated timelines Number of requests closed within legislated timelines 11,251 Percentage of requests closed within legislated timelines (%) 92.26668854 3.7 Deemed refusals 3.7.1 Reasons for not meeting legislated timelines Part 3 Requests closed during the reporting period- 3.7.1 Reasons for not meeting legislated timelines Number of requests closed Number of requests closed past the legislated timelines Principal reason Interference with operations/workload External consultation Internal consultation Other 943 795 2 1 145 3.7.2 Requests closed beyond legislated timelines (including any extensions taken) Part 3 Requests closed during the reporting period- 3.7.2 Number of days past legislated timelines (including any extension taken) Number of days past legislated timeline Number of requests past legislated timeline where no extension was taken Number of requests past legislated timelines where an extension was taken Total 1 to 15 234 65 299 16 to 30 93 30 123 31 to 60 97 40 137 61 to 120 65 49 114 121 to 180 27 22 49 181 to 365 54 57 111 More than 365 75 35 110 Total 645 298 943 3.8 Requests for translation Part 3 Requests closed during the reporting period- 3.8 Requests for translation Translation requests Accepted Refused Total English to French 2 0 2 French to English 0 0 0 Total 2 0 2 Part 4 ‑ Disclosures under subsections 8(2) and 8(5) Part 4- Disclosures under subsections 8(2) and 8(5) Paragraph 8(2)(e) Paragraph 8(2)(m) Subsection 8(5) Total 0 0 0 0 Part 5 – Requests for correction of personal information and notations Part 5 – Requests to correct personal information and notations Disposition for correction requests received Number Notations attached 0 Requests for correction accepted 0 Total 0 Part 6 ‑ Extensions 6.1 Reasons for extensions Part 6: Extensions 6.1 Reasons for extensions Number of requests where an extension was taken 15(a)(i) Interference with operations 15a)(ii) Consultation 15(b) Translation purposes or conversion Further review required to determine exemptions Large volume of pages Large volume of requests Documents are difficult to obtain Cabinet Confidences External Internal 922 22 52 817 9 0 0 0 22 6.2 Length of extensions Part 6 Extensions- 6.2 Length of extensions Length of extension in days 15(a)(i) Interference with operations 15(a)(ii) Consultation 15(b) Translation purposes or conversion Further review required to determine exemptions Large volume of pages Large volume of requests Documents are difficult to obtain Cabinet Confidences External Internal 1 à 15 0 0 1 0 0 0 0 0 16 à 30 22 52 816 9 0 0 0 22 31 days or greater N/A N/A N/A N/A N/A N/A N/A N/A Total 22 52 817 9 0 0 0 22 Part 7 – Consultations received from other institutions and organizations 7.1 Consultations received from other Government of Canada institutions and organizations Part 7 – Consultations received from other institutions and organizations, 7.1 Consultations received from other Government of Canada institutions and organizations Consultations Other Government of Canada institutions Number of pages to review Other organizations Number of pages to review Received during the reporting period 1 11 2 11 Outstanding from the previous period 0 0 0 0 Total 1 11 2 11 Closed during the reporting period 1 11 2 11 Carried over within the negotiated timelines 0 0 0 0 Carried over beyond negotiated timelines 0 0 0 0 7.2 Recommendations and completion time for consultations received from other Government of Canada institutions Part 7- Consultations received from other institutions and organizations- 7.2 Recommendations and completion time for consultations received from other Government of Canada institutions Recommendation Number of days required to complete consultation requests 1 to 15 16 to 30 31 to 60 61 to 120 121 to 180 181 to 365 More than 365 Total Disclose entirely 1 0 0 0 0 0 0 1 Disclose in part 0 0 0 0 0 0 0 0 Exempt entirely 0 0 0 0 0 0 0 0 Exclude entirely 0 0 0 0 0 0 0 0 Consult other institution 0 0 0 0 0 0 0 0 Other 0 0 0 0 0 0 0 0 Total 1 0 0 0 0 0 0 1 7.3 Recommendations and completion time for consultations received from other organizations Part 7- Consultations received from other institutions and organizations- 7.3 Recommendations and completion time for consultations received from other organizations Recommendation Number of days required to complete consultation requests 0 to 15 16 to 30 31 to 60 61 to 120 121 to 180 181 to 365 More than 365 Total Disclose entirely 2 0 0 0 0 0 0 2 Disclose in part 0 0 0 0 0 0 0 0 Exempt entirely 0 0 0 0 0 0 0 0 Exclude entirely 0 0 0 0 0 0 0 0 Consult other institution 0 0 0 0 0 0 0 0 Other 0 0 0 0 0 0 0 0 Total 2 0 0 0 0 0 0 2 Part 8 – Completion time of consultations on Cabinet confidences 8.1 Requests with Legal Services Part 8 – Completion time of consultations on Cabinet confidences 8.1 Requests with Legal Services Number of days Less than 100 pages 101- 500 pages 501- 1000 pages 1001- 5000 pages More than 5000 pages Number of requests Pages disclosed Number of requests Pages disclosed Number of requests Pages disclosed Number of requests Pages disclosed Number of requests Pages disclosed 1 to 15 0 0 0 0 0 0 0 0 0 0 16 to 30 0 0 0 0 0 0 0 0 0 0 31 to 60 0 0 0 0 0 0 0 0 0 0 61 to 120 0 0 0 0 0 0 0 0 0 0 121 to 180 0 0 0 0 0 0 0 0 0 0 181 to 365 0 0 0 0 0 0 0 0 0 0 More than 365 0 0 0 0 0 0 0 0 0 0 Total 0 0 0 0 0 0 0 0 0 0 8.2 Requests with Privy Council Office Part 8 – Completion time of consultations on Cabinet confidences 8.2 Requests with Privy Council Office Number of days Less than 100 101- 500 501- 1000 1001- 5000 More than 5000 Number of requests Pages disclosed Number of requests Pages disclosed Number of requests Pages disclosed Number of requests Pages disclosed Number of requests Pages disclosed 1 to 15 0 0 0 0 0 0 0 0 0 0 16 to 30 0 0 0 0 0 0 0 0 0 0 31 to 60 0 0 0 0 0 0 0 0 0 0 61 to 120 0 0 0 0 0 0 0 0 0 0 121 to 180 0 0 0 0 0 0 0 0 0 0 181 to 365 0 0 0 0 0 0 0 0 0 0 More than 365 0 0 0 0 0 0 0 0 0 0 Total 0 0 0 0 0 0 0 0 0 0 Part 9 ‑ Complaints and investigations notices received Part 9- Complaints and investigations notices received Section 31 Section 33 Section 35 Court action Total 70 1 51 0 122 Part 10 ‑ Privacy impact assessments and personal information banks 10.1 Privacy impact assessments Part 10- Privacy impact assessments and personal information banks- 10.1 Privacy impact assessments Category Number Number of privacy impact assessments completed 17 Number of privacy impact assessments modified 12 10.2 Personal information banks Part 10- Privacy impact assessments and personal information banks- 10.2 Personal information banks Personal Information Banks Active Created Terminated Modified Institution-specific 53 3 1 21 Central 48 0 0 2 Total 101 3 1 23 Part 11 – Privacy breaches 11.1 Material Privacy Breaches reported Part 11 – Privacy breaches, 11.1 Material Privacy Breaches reported Category Number Number of material privacy breaches reported to the Treasury Board of Canada Secretariat 141 Number of material privacy breaches reported to the Office of the Privacy Commissioner of Canada 141 11.2 Non-Material Privacy Breaches Part 11 – Privacy breaches, 11.2 Non-Material Privacy Breaches Category Number Number of non-material privacy breaches 1,332 Part 12 – Resources related to the Privacy Act 12.1 Costs Part 12- Resources related to the Privacy Act- 12.1 Costs Expenditures Amount Salaries $17,113,054 Overtime $298,534 Goods and Services $1,544,834 Professional services contracts $769,031 Other $775,803 Total $18,956,422 12.2 Human resources Part 12- Resources related to the Privacy Act- 12.2 Human Resources Resources Person years dedicated to privacy activities Full-time employees 183 Part-time and casual employees 0 Regional staff 0 Consultants and agency personnel 11 Students 3 Total 197 Appendix B – Supplemental statistical report on the Access to Information Act and the Privacy Act Part 1: Open requests and complaints under the Access to Information Act 1.1 Open requests outstanding from previous reporting periods 1.1 Open requests outstanding from previous reporting periods Fiscal year open requests were received Open requests that are within legislated timelines as of March, 31 2024 Open requests that are beyond legislated timelines as of March 31, 2024 Total 2023-2024 500 178 678 2022-2023 31 282 313 2021-2022 6 65 71 2020-2021 1 1 2 2019-2020 1 1 2 2018-2019 or earlier 0 0 0 Total 539 527 1,066 1.2 Open complaints with the Information Commissioner of Canada outstanding from previous reporting periods >1.2 Open complaints with the Information Commissioner of Canada outstanding from previous reporting periods Fiscal year open requests were received Number of open complaints 2023-2024 80 2022-2023 50 2021-2022 11 2020-2021 2 2019-2020 4 2018-2019 4 2017-2018 0 2016-2017 0 2015-2016 0 2014-2015 or earlier 2 Total 153 Part 2: Open requests and complaints under the Privacy Act Table 2.1- Open requests outstanding from previous reporting periods Table 3.1- Open requests outstanding from previous reporting periods Fiscal year open requests were received Open requests that are within legislated timelines as of March 31, 2024 Open requests that are beyond legislated timelines as of March 31, 2024 Total 2023–2024 1,528 309 1,837 2022–2023 142 98 240 2021–2022 0 11 11 2020–2021 or earlier 0 0 0 Total 1,670 418 2,088 2.2 Open complaints with the Privacy Commissioner of Canada outstanding from previous reporting periods 2.2 Open complaints with the Privacy Commissioner of Canada outstanding from previous reporting periods Fiscal year open requests were received Number of open complaints 2023-2024 78 2022-2023 6 2021-2022 5 2020-2021 2 2019-2020 4 2018-2019 5 2017-2018 1 2016-2017 0 2015-2016 0 2014-2015 or earlier 4 Total 105 Part 3: Authority received for a new collection of the social insurance number (SIN) Authority received for a new collection of the social insurance number (SIN) Category Number Did your institution receive authority for a new collection or new consistent use of the SIN in 2023–2024? ...
Current CRA website
Standing Committee on Public Accounts (PACP) –
An Inter-departmental Working Group was established to collaborate on concrete options to increase benefit (CCB) uptake while taking the OAG’s findings and recommendations into consideration when evaluating new initiatives or approaches. ...
Current CRA website
Standing Committee on National Finance (NFFN) - November 19, 2024 - Commissioner's binder
Bill S-230 (drug-impaired driving) passed unanimously in the Senate on December 15, 2016, but while under consideration by the House of Commons, it did not receive the support of the Liberal government in fall 2017. ...
Current CRA website
Standing Committee on Finance (FINA) - December 12, 2024 - Commissioner's binder
., main, interim and supplementary estimates) a review of Order in Council appointments a review of Monetary Policy Reports of the Governor of the Bank of Canada a review of the Minister of Finance’s economic and fiscal update consideration of proposed legislation special studies on topics within the Committee’s mandate Members Yvan Baker Liberal – Etobicoke Centre (Ontario) Biography Yvan Baker has been the Member of Parliament for Etobicoke Centre since 2019. ...
Current CRA website
Income Tax Audit Manual
Otherwise, the same considerations apply as for standard requirements for information relating to specific parties. ... Leads should only be prepared based on the level of risk, taking materiality into consideration. ...
Current CRA website
Income Tax Audit Manual
Otherwise, the same considerations apply as for standard requirements for information relating to specific parties. ... Leads should only be prepared based on the level of risk, taking materiality into consideration. ...
Current CRA website
Agreement between the Canada Revenue Agency and the Public Service Alliance of Canada
.); preparation of a curriculum vitae or resume; the employee's rights and obligations; the employee's current situation (e.g. pay, benefits such as severance pay and superannuation, classification, language rights, years of service); alternatives that might be available to the employee (the alternation process, appointment, relocation, retraining, lower-level employment, term employment, retirement including possibility of waiver of penalty if entitled to an annual allowance, Transition Support Measure, Education Allowance, pay in lieu of unfulfilled surplus period, resignation, accelerated lay-off); the likelihood that the employee will be successfully appointed; the meaning of a guarantee of reasonable job offer, a surplus preferred status period in which to secure a reasonable job offer, a Transition Support Measure, and an Education Allowance; the Government of Canada Job Bank and the services available; the options for employees not in receipt of a guarantee of a reasonable job offer, the one hundred and twenty (120)-day consideration period that includes access to the alternation process; advising employees to seek out proposed alternations and submit requests for approval as soon as possible after being informed they will not be receiving a guarantee of a reasonable offer; preparation for interviews; repeat counselling as long as the individual is entitled to a preferred status and has not been appointed; advising the employee that refusal of a reasonable job offer will jeopardize both chances for retraining and overall employment continuity; the assistance to be provided in finding alternative employment in the public service (Schedule I, IV and V of the Financial Administration Act) to a surplus employee for whom the Commissioner cannot provide a guarantee of a reasonable job offer within the CRA; advising employees of the right to be represented by the PSAC in the application of this Appendix; and the Employee Assistance Program (EAP). 1.1.30 The CRA shall ensure that, when it is required to facilitate appointment, a retraining plan is prepared and agreed to in writing by the employee and the delegated manager. 1.1.31 Severance pay and other benefits flowing from other clauses in this Agreement are separate from, and in addition to, those in this Appendix. 1.1.32 Any surplus employee who resigns under this Appendix shall be deemed, for the purposes of severance pay and retroactive remuneration, to be involuntarily laid off on the day as of which the Commissioner accepts in writing the employee's resignation. 1.1.33 The CRA shall establish and modify staffing procedures to ensure the most effective and efficient means of maximizing the appointment of surplus employees and laid-off persons. 1.1.34 The CRA shall actively market surplus employees and laid-off persons within the CRA unless the individuals have advised the CRA in writing that they are not available for appointment. 1.1.35 The CRA shall determine, to the extent possible, the occupations within the CRA where there are skill shortages for which surplus employees or laid-off persons could be retrained. 1.1.36 The CRA shall provide information directly to the PSAC on the numbers and status of their members who are in the preferred status administration process. 1.1.37 The CRA shall, wherever possible, ensure that preferred status for reinstatement is given to all employees who are subject to salary protection. 1.2 Employees 1.2.1 Employees have the right to be represented by the PSAC in the application of this Appendix. 1.2.2 Employees who are directly affected by WFA situations and who receive a guarantee of a reasonable job offer, or who opt, or are deemed to have opted, for option (a) of Part VI of this Appendix are responsible for: actively seeking alternative employment in co-operation with the CRA, unless they have advised the CRA, in writing, that they are not available for appointment; seeking information about their entitlements and obligations; providing timely information to the CRA to assist them in their appointment activities (including curriculum vitae or resumes); ensuring that they can be easily contacted by the CRA, and to attend appointments related to referrals; seriously considering job opportunities presented to them, including retraining and relocation possibilities, specified period appointments and lower-level appointments. 1.2.3 Opting employees are responsible for: considering the options of Part VI of this Appendix; communicating their choice of options, in writing, to their manager no later than one hundred and twenty (120) days after being declared opting. submitting the alternation request to management before the close of the one hundred and twenty (120) day period, if arranging an alternation with an unaffected employee. ... There is no provision in alternation for a “domino” effect (a series of exchanges between more than two positions) or for “future considerations”, (an exchange at a later date). ...
Old website (cra-arc.gc.ca)
Rental Income 2016
To find out if any special considerations apply in your case, see Special situations. ...