Madam Chair, thank you for the invitation to be here today to participate in the committee's study of the impacts of the underused housing tax on Canadian border communities.
My name is Adnan Khan, and I am the director general of the business returns directorate in the assessment, benefit and service branch of the Canada Revenue Agency, or CRA. My directorate is responsible for the development and processing of various business returns and elections, including the underused housing tax return and related elections.
I have a number of colleagues with me today. Mr. Geoff Trueman is the special adviser to the commissioner of revenue on behalf of the legislative policy and regulatory affairs branch at CRA. Mr. Trueman will speak to the interpretation of tax legislation, including the underused housing tax. The legislative policy and regulatory affairs branch is the CRA’s interface with the Department of Finance, and coordinates proposals for legislative changes within the CRA.
Ms. Luisa Rizzo is the director general of the GST/HST rulings directorate. Her directorate is responsible for providing the CRA’s official position on the interpretation of the Underused Housing Tax Act. This service is provided nationally to clients by responding to written requests for rulings and interpretations, and by publishing technical publications. The directorate’s clients include individuals, businesses, tax professionals and other CRA branches.
Mr. Jason Charron is the director general of the small and medium enterprises directorate in our compliance programs branch. His directorate is responsible for developing and deploying intervention strategies to encourage, assist and enforce tax compliance with respect to the underused housing tax, among other responsibilities.
Mr. Alexander Lawton is the director of the non-resident compliance division of the compliance programs branch.
As you know, the Department of Finance is responsible for the development of tax policy, in this case the development of the underused housing tax, while the CRA is responsible for the administration of the Underused Housing Tax Act.
My colleagues and I would be happy to answer any questions you may have.