Bilateral requests for information, hosting visits and training assistance

The CRA hosts study visits and responds to requests for information related to the exchange of knowledge and best practices from foreign tax administrations, mostly from developing countries. The International Coordination and Integration Section (ICIS) in IRTO coordinates these bilateral requests for information, training assistance and visits. The costs provided in the tables below reflect CRA's level of effort in coordinating and preparing responses to information requests, bilateral visits and training assistance during the reporting period. These costs include salaries and O&M of relevant subject-matter experts (SMEs) from participating Branches and Regions. Note that no bilateral visits occurred during the reporting period due to travel restrictions stemming from the COVID-19 pandemic. Additionally, reported costs include expenses for providing training assistance in support of a project sponsored by Global Affairs Canada, Strengthening Extractive Sector Management in Mongolia (SESMIM). CRA experts developed training material and presentations on Risk Assessment in the selection of audit topics, the procedures of a tax audit and interactions with the taxpayer, and the application in practice of a General Anti-Avoidance Rule (GAAR). A virtual training session was held in lieu of the on-site mission to Ulaanbaatar, Mongolia, which was cancelled due to the above mentioned travel restrictions.