The CRA hosts study visits and responds to requests for the exchange of knowledge and best practices from foreign tax administrations, mostly from developing countries. Occasionally, the CRA also hosts meetings of regional tax administrations. IRTO receives an average of 100 information requests and 20 visit requests annually. The costs provided in the table below reflect CRA's level of effort in coordinating and preparing responses to information requests during the reporting period. Only requests from countries listed on ODA recipients list are reflected in this table.