In Tax Reform for Growth in Canada, CPA Ontario lays out the case that the complexity of Canada’s current tax system is ...

For a practice, the practical consequence is this: the unit of audit readiness is no longer the single year file. It is the consistency of the client's positions across every open year, and our files ...

Here the subject was changed using CRA revocation letters about other organizations, none of which found any wrongdoing by the donor. The quality of the exhibit is a question of history and curation.