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  • Reportable tax position schedule

    The reportable tax position schedule (the RTP schedule) is a schedule to the company income tax return that requires large businesses to disclose their most contestable and material tax positions.

    We use schedule disclosures to:

    • better understand tax risk for taxpayers, industries and the large market
    • improve our dialogue with large businesses about their risk profile and corporate governance
    • help us focus our compliance activities
    • gain justified trust on taxpayers' tax positions
    • identify areas of uncertainty in the tax law that may need  
      • law clarification or legislative improvements
      • further advice and guidance.

    We review disclosures and work with taxpayers to provide an indication of how we will respond to each disclosure.

    See also:

    Last modified: 23 Jan 2017QC 48015