2022-0926381C6 IFA 2022 - Q13 - Statistics on MAPs

Principal Issues: Whether the CRA can give current statistics on mutual agreement procedures.

Position: Yes.

Reasons: No paper record.

Author: Dion, Jean-Bernard
Section: -

2022 International Fiscal Association Conference

CRA Roundtable

Question 13 - Current Statistics on Mutual Agreement Procedures

Could the CRA give current statistics on Mutual Agreement Procedures (MAPs)?

CRA Response

The CRA can provide the following statistics on MAPs for the 2020 calendar year:

* The CRA had 165 negotiable MAP cases on January 1, 2020;

* During 2020, the CRA accepted 72 new MAP cases and closed 74 MAP cases;

* The average time to complete a negotiable MAP case was 17.83 months;

* Of the 74 MAP cases closed in 2020, 36 cases (i.e., 48.6%) resulted in full relief from double taxation upon negotiation, 9 cases (i.e., 12.2%) had objections not justified, and 8 cases (i.e., 10.8%) were resolved through unilateral relief. The remaining 21 cases (i.e., 28.4%) were either withdrawn by the taxpayers, resolved via domestic remedy, resulted in no agreement or were denied MAP access;

* Of the 74 MAP cases closed in 2020, 60 (i.e., 81%) were initiated by Canada and 14 (i.e., 19%) were initiated by countries other than Canada; and

* The CRA is currently engaged in negotiable MAP cases involving taxpayers from 31 different jurisdictions. The United States represents 46% of these MAP cases.

Jean-Bernard Dion
2022-092638
May 17, 2022

Response prepared by:
Julianne Elkington
International and Large Business Directorate
International, Large Business and Investigations Branch

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