U.S. and Canada Will Increase Simultaneous Tax Examinations

On November 10, 1992, at the Tax Executives Institute’s annual conference, S. Claude Lemelin, chief of tax treaty administration for Revenue Canada in Ottawa, stated that simultaneous examinations, while not a big volume presently, have risen dramatically over the last year. Although only ten audits were conducted jointly between 1977 and 1991, fourteen U.S.-Canada exams are now pending…[more]