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2007 February Status Report of the Auditor General of Canada
February 2007 Status Report—Chapter 7
Exhibit 7.4—Progress in addressing our 2001 recommendations
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Recommendation |
Progress |
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The Canada Customs and Revenue Agency should implement its plans to improve assistance to non-resident taxpayers and their Canadian income payers in meeting their tax obligations. (paragraph 7.25) |
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The Canada Customs and Revenue Agency should collect performance data for all non-resident activities in a way that enables it to identify tax risk and produce a comprehensive risk assessment for non-resident taxation. (paragraph 7.42) |
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The Canada Customs and Revenue Agency should introduce a screening mechanism to identify taxpayers' compliance with the obligation to report capital gains when they become non-residents. (paragraph 7.47) |
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The Canada Customs and Revenue Agency should ensure that all certificates of disposition involving complex transactions are reviewed by appropriately trained staff for current and future tax compliance. (paragraph 7.61) |
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The Canada Customs and Revenue Agency should increase its efforts to bring electronic capture and matching programs for non-resident tax data up to the standards of domestic tax data, and streamline simple enforcement activities between the International Tax Services Office and the tax services offices. (paragraph 7.68) |
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To achieve consistency, the International Tax Directorate should finalize guidance on outstanding administrative policies and monitor their application by the tax services offices. (paragraph 7.74) |
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The Canada Customs and Revenue Agency should consistently take action when it identifies non-residents who have not complied with tax filing requirements. (paragraph 7.79) |
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Satisfactory—Progress is satisfactory, given the significance and complexity of the issue, and the time that has elapsed since the recommendation was made.
Unsatisfactory—Progress is unsatisfactory, given the significance and complexity of the issue, and the time that has elapsed since the recommendation was made.