The Procedures are intended to provide a more effective mechanism in handling complaints. It also is aimed at providing clarity and transparency around the entire process, commencing from the initial submission of a complaint until the determination of a final decision. Broadly the Procedures set out: The form and manner in which a complaint may be referred to CRA; The information that CRA expects to receive during the course of the investigation; The process for investigation and conclusion of a complaint; The remedies available to CRA
