Schedule D

We have a robust set of checks and balances in place across the compliance continuum. These fundamental controls allow the CCRA to target its more resource-intensive enforcement efforts towards areas of highest risk and minimize the compliance burden for individuals and business. They promote the accurate reporting of income and trade data, reduce problems with insufficient tax and duty remittance, and facilitate the early detection of reporting errors. As illustrated in the exhibit below, the checks and balances go well beyond audit activities. These comprehensive measures span both preventative and detective controls, from source deductions, information slips matching, and intelligence gathering to audits, examinations, and even prosecutions.