Request for Assistance
The CRA hosts study visits and responds to requests for the exchange of knowledge and best practices from foreign tax administrations, including developing countries. Study visits programs and responses are developed taking into consideration the needs expressed by foreign tax officials. It should also be noted that the CRA is also often solicited to provide on-the-ground technical support to developing countries seeking to build capacity in high priority areas, such as taxpayer services, audit, transfer pricing, human resources, information technology. These requests for more specialized and formal assistance (e.g. MOU's) are forwarded to DFATD for consideration as part of the formal and funded ODA process.