Mr. Speaker, with respect to the above-noted question, what follows is the response from the CRA.
In response to part (a)(i), the CRA is unable to provide the information as it is not captured in the manner requested.
In response to part (a)(ii), the CRA is unable to provide the information as there is no formal breakdown of the estimated $3 billion in the manner requested.
In response to part (b), the CRA tracks gross tax earned by audit, for federal tax, and gross revenue impact, for federal tax, plus provincial tax, plus penalties, for all of its compliance activities. In tracking additional gross tax revenue resulting from increased audit resources, the CRA formula tracks the relative increase in dollars over the historical baseline of results.
In response to part (c), the estimate is based on the gross federal amounts reassessed, plus audit changes that impact future revenues, and does not include a reserve for amounts that may be reversed on appeal.