2021-0887651C6 2021 IFA Q6 - Arbitration
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.
Principal Issues: Can the CRA give any statistics on the number of cases that have been brought to arbitration under each of our tax treaties that include arbitration provisions? If so, is it also possible to describe the underlying issues that have been taken to arbitration?
Position: No.
Reasons: Pursuant to international agreements, disclosure of such information is not permitted.
Author:
Argento, Angelina
Section:
-
2021 International Fiscal Association Conference
CRA Roundtable
Question 6 – Arbitration
Can the CRA give any statistics on the number of cases that have been brought to arbitration under each of our tax treaties that include arbitration provisions? If so, is it also possible to describe the underlying issues that have been taken to arbitration?
CRA Response
No. Pursuant to international agreements, disclosure of such information is not permitted.
Angelina Argento/Marie Claude Routhier
2021-088765
May 5, 2021
Response prepared in collaboration with:
Michael Jennings, Director International Tax Division
International, Large Business and Investigations Branch
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