CICA hosts roundtable with Office of the Auditor General

Read about our work with the Office of the Auditor General’s long-term Performance Audit Plan.

The Office of the Auditor General of Canada (OAG) has been consulting with Canada’s tax community on its long-term Performance Audit Plan for the Canada Revenue Agency (CRA) and the Tax Policy Branch of the Department of Finance. At OAG’s request, CICA convened a consultation meeting to bring together OAG representatives, CICA Tax Policy Committee members and external stakeholders from many of Canada’s leading tax community organizations.

The Auditor General Act gives the OAG broad discretion to determine what areas of government to examine. Choosing topics for performance audits is a complex and challenging exercise. The OAG begins planning its program of audits several years in advance.

As part of the current process, stakeholders agreed to help the OAG identify process items where improvement may be possible and might materially enhance either the administration of tax legislation or tax policy development. Stakeholders recognized the challenges faced by CRA and Finance in fulfilling their mandates and agreed that both organizations operate with limited resources and deal with complex issues. The hard work, openness and professionalism demonstrated by both departments are greatly appreciated by the tax community.

During the roundtable, the stakeholders and OAG representatives agreed that the following areas may present the greatest opportunity for improvement to CRA and Finance operations and to the efficiency and effectiveness of Canada’s tax system in general:

  • the level and extent of staff resources in tax legislation design and administration
  • the impact of legislative complexity on the tax system’s efficient operation

For CICA, its Tax Committee and numerous organizations in Canada the effectiveness and efficiency of tax policy development and administration are important to Canada’s economy and its global competitiveness. All stakeholders welcomed the opportunity to contribute their views on operational aspects of the tax system that the OAG might consider for evaluation and improvement.

This document was originally prepared by a legacy CPA organization.