CPA Canada’s Tax blog: CRA Practice Limits Face-to-Face Meetings

By Robert Robillard - 13 November 2014

This blogpost originally appeared on

From CPA Canada website:

“In this Tax blog post, Gabe Hayos, Vice President, Taxation, for CPA Canada, discusses why Canada Revenue Agency’s appeals officers don’t accept face-to-face meetings to resolve disputes more often.


The Appeals Branch has indicated that appeals officers would agree to meet face-to-face if:

  • a file is complex or the appeal is based on a provision that permits a range of technically correct applications
  • the appeals officer is responding to a complaint on the conduct of CRA officials on the file
  • the file is headed to tax court and the practitioner insists on a meeting
  • the appeals officer believes that the credibility of the taxpayer is an issue and wants to assess that credibility in person […]”

See the full blog post here.

Robert Robillard, CPA, CGA, MBA, M.Sc. Econ.
Transfer Pricing Chief Economist, RBRT Inc.
514-742-8086; robert.robillard “at”

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