Based on the foregoing, the Taxpayers’ Ombudsman recommends that the CRA:
- Ensure that the ATIP Directorate has efficient processes and adequate resources to reduce the backlog and process information requests in a timely manner;
- Promote the use of informal disclosure internally;
- Develop and communicate to its personnel clear policies and procedures for informal disclosure;
- Provide enhanced training to its personnel with regard to informal requests for information, particularly in the program areas that receive the most requests;
- Provide more complete information publicly to taxpayers about informal requests for information through its Web site, publications, and telephone enquiry lines;
- Advise requestors when the extended deadline will not be met for their request and it will fall into deemed-refusal status; and
- Continue and enhance the release of completed access to information requests through its virtual reading room, and update its communication products in order to raise awareness of this service.