27 November 2018 CTF Roundtable Q. 8, 2018-0779961C6 - RPI and Risk-Based Audits -- summary under Subsection 152(1)

CRA uses an integrated risk-based approach to large business compliance to identify and address the highest risk cases nationally (the Approach to Large Business Compliance or “ALBC”). On an annual basis the large business population is subject to a comprehensive integrated risk assessment process using CRA’s Integrated Risk Assessment System (IRAS). This automated system applies risk algorithms that run on the CRA’s databases to identify risk issues and generate a risk ranking of the large business population. This is known as Tier I risk assessment.