Executive summary
On 4 March 2022, the Canada Revenue Agency (CRA) released its Mutual Agreement Procedure (MAP) Program Report for calendar year ended 31 December 2020. The report provides an overview of the operations of the Canadian MAP program, including statistical analyses of cases completed and in progress, covering cases dealing with resolution of double taxation or taxation not in accordance with a bilateral tax treaty.
The report follows a statistical framework standardized by the Organi…