Finance committee  I'm not a lawyer, but my understanding of the section dealing with records is that it does not specify that they must be paper-based.

Finance committee  It's policy.

Finance committee  Yes, “practice” is a better word.

Finance committee  Absolutely. I would also suggest that from an efficiency and an effectiveness point of view, for example, we be allowed to submit receipts or tax slips.... You know, they've pushed the electronic filing a lot to try to make things easier for people. What we find in many instances is that there is a much higher percentage of returns that are reviewed--not audited, but reviewed--requesting receipts, which then requires the paper filing of those receipts.

Finance committee  It's the U.S. Internal Revenue Service. Why would it be okay there and not here?

Finance committee  Thank you very much, Mr. Chairman and honourable members. We welcome this committee's review of the CRA's mandate. From the agency's launch, CGA-Canada has played an active role in providing important input that has helped its administration of Canada's tax system. It's a task we embrace, as we believe we have something very unique and valuable to contribute to the further development and refinement of a fair and equitable tax system.