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November 2005 Report
Chapter 3
Main Points
Introduction
Observations and Recommendations
Verifying personal income tax returns
Verifying deductions and credits
Verifying income subject to third-party reporting
Measuring and reporting compliance
Verifying income tax returns from domestic trusts
Conclusion
About the Audit
Appendix—List of recommendations
Exhibits:
3.1CRA uses a number of risk assessment tools and programs to verify personal income tax returns
3.2The scoring system focusses mostly on deductions and credits on page 3 and Schedule 1 of the personal income tax return
3.3Revenue recovered by the matching program declined in 2002-03 and 2003-04
3.4The processing review program found the percentage of taxpayers claiming deductions and credits that they were not entitled to doubled
3.5Most audits are of testamentary trusts
Exhibit 3.1
CRA uses a number of risk assessment tools and programs to verify personal income tax returns
Last Updated: 2005-11-22
Important Notices