Consolidation or reorganization of Canadian courts and support staff.

On October 19, 1995, Tax Executives Institute filed the following comments with the Office of the Auditor General in Canada, concerning a study undertaken by that office to consider proposals to consolidate, merge, or regionalize the Tax Court of Canada (or its support staff) with the Trial Division of the Federal Court of Canada. TEI's comments, took the form of a letter from Jack R. Skinner to Alan Gilmore, Principal, Audit Operations. TEI's comments were prepared under the aegis of its Canadian Income Tax Committee, whose chair is J Andrew (Drew) Glennie of Shell Canada Limited.

On behalf of Tax Executives Institute and in response to your letter of September 5, 1995, to C. Graham Kennedy, I am pleased to provide comments concerning your study of the merger, regionalization, or consolidation of the Federal Court of Canada and the Tax Court of Canada.

Background

Tax Executives Institute, Inc. is an international organization of approximately 5,000 professionals who are responsible -- in an executive, administrative, or managerial capacity -- for the tax affairs of the corporations and other businesses by which they are employed. TEI'S members represent more than 2,800 of the leading corporations in Canada and the United States.

Canadians make up approximately 10 percent of TEI'S membership, with our Canadian members belonging to chapters in Calgary, Montreal, Toronto, and Vancouver, which together make up one of our nine geographic regions. In addition, a substantial number of our U.S. members work for companies with significant Canadian operations. In sum, TEI's membership includes representatives from most major industries, including manufacturing, distributing, wholesaling, and retailing; real estate;_ transportation; financial; telecommunications; and natural resources (including timber and integrated oil companies). The comments set forth in this submission reflect the views of the Tax Executives Institute as a whole, but more particularly those of our Canadian constituency.

TEI has historically been concerned with issues of tax policy and administration and is dedicated to working with government agencies in Ottawa (and Washington), as well as in the provinces (and the states), to reduce the costs and burdens of tax compliance and administration to our common benefit. We are convinced that the administration of the tax laws in accordance with the highest standards of professional competence and integrity, as well as in an atmosphere...