Dispute resolution

Canada Dispute Resolution Country Profile



last update 4 May 2015

Competent Authority

Double taxation cases and exchange of information:

Sue Murray
Director, Competent Authority Services Division
Canada Revenue Agency
8th Floor Canada Building
427 Laurier Ave West
Ottawa, Ontario K1A 0L5
Tel: 1 (613) 957-0850 Fax: 1 (613) 990-7370
Email: MAP-APA/PAA-APP.CPB/DGPO@cra.arc.gc.ca 

Treaty interpretation and other treaty issues:

Costa Dimitrakopoulos
Director General, Legislative Policy Directorate
Canada Revenue Agency
22nd Floor, Tower A
320 Queen Street
Ottawa, Ontario, K1A 0L5
Tel: 1 (613) 957-2061 Fax: 1 (613) 954-0896
Email: LPRA/PLAR.LOB@cra-arc.gc.ca


MAP related to specific taxpayers, APAs, EOI and Administrative matters:
Competent Authority Services Division, Canada Revenue Agency

Policy and interpretation related to treaties:
Legislative Policy Directorate, Canada Revenue Agency

Scope of MAP & MAP APA

- Relief of double taxation (specific cases): Competent Authority Services Division.

- Application or interpretation of particular tax treaty: Legislative Policy Directorate

Domestic guidelines & administrative arrangements

MAP procedures: Information Circular 71- 17R5 Guidance on Competent Authority Assistance under Canada's Tax Conventions (IC 71-17R5)

APA procedures: Information Circular 94-4R International Transfer Pricing: Advance Pricing Arrangements (IC 94-4R)

APA procedures for Small Business: Information Circular 94-4R(SR) Advance Pricing Arrangements for Small Business (IC 94-4R(SR))

TP Guidance: Information Circular 87-2R International Transfer Pricing (IC 87-2R)

Time for filing

MAP: Depends on the specific treaty and/or domestic time limitations (IC 71-17R5)

APA: Pre-filing meeting to be held within 180 days after the end of the first taxation year to be covered by APA. (IC 94-4R, paragraph 17)

Form of request

MAP: No specific form

APA: No specific form

Documentation requirement

MAP - Required information is provided in paragraph 19 of IC 71-17R5.

APA - Guidance is provided in Appendix IV of IC 94-4R.

User fees

MAP: None

APA: Travel-related expenses (such as air fare and lodging) necessary to conduct site visits and negotiate with other competent authorities. If an independent expert is necessary, fees for this person will usually be borne by the taxpayer.

Tax collection / penalty / interest

• Collection: There are no specific provisions under our conventions related to collection when a case is being considered under the MAP. The Canada Revenue Agency may consider security in lieu of payment for taxes owed by corporations when the corporation seeks competent authority assistance. A reduction in the amount of security is possible when a corporation files a protective appeal and then puts the appeal on hold while pursuing the MAP process. Taxpayers requesting consideration on collection matters should contact the Taxpayer Services and Debt Management Branch. (See paragraphs 46-49 of IC 71-17R5).

• Interest or penalty: Competent authority does not have the authority under our conventions to waive interest or penalties resulting from reassessment.

Other dispute resolution mechanisms

• Mandatory arbitration provision with:

a) the United States (entered into force since December 15, 2008);
b) Switzerland - procedures not yet established; and
c) the United Kingdom (not yet in force — notes have to be exchanged).

• Voluntary arbitration provision with the Netherlands (procedures have not been established).

• Possibility of arbitration in some treaties negotiated since 1995 upon exchange of diplomatic notes (none have been activated as of April 14, 2015).

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