The document on this page contains the latest Dispute Regulations published by CRA. These regulations shall replace the previous ''Dispute Resolution Procedures" and "Ex Post Investigation Procedures". They set out the rules and procedures for lodging off complaints and disputes to be submitted to CRA.

The Regulations cover the following:

  • Form and manner of filing.
  • The details of the information that must be included in the complaint or dispute.
  • The exchange of information between the parties to the proceedings.
  • A flow chart of the different phases of the process from initiation to conclusion.

These regulations shall be effective from May 27, 2019 and shall be officially published in the Official Gazette.