With regard to the administration of the Income Tax Act: (a) what are the titles, dates, and file-numbers of any studies, assessments, or evaluations that have been conducted or are being conducted concerning the cost-effectiveness of reviewing or auditing income tax filers who claim the northern residents deduction; (b) what are the results of the studies, assessments, or evaluations referred to in (a); (c) what are the titles, dates, and file-numbers of any studies, assessments, or evaluations that have been conducted or are being conducted concerning the administrative burden faced by income tax filers who claim the northern residents deduction; (d) what are the results of the studies, assessments, or evaluations referred to in (c); (e) what are the titles, dates, and file-numbers of any studies, assessments, or evaluations that have been conducted or are being conducted concerning the administrative burden faced by the Canada Revenue Agency in administering the northern residents deduction; and (f) what are the results of the studies, assessments, or evaluations referred to in (e)?
In the House of Commons on January 26th, 2015. See this statement in context.