• 2.1 What outcomes are you seeking to achieve by addressing the risk?

    • Determine the broad aspirational outcomes, and not just the immediate, desired effects.
    • Consider what will be different, and what changes in compliance behaviour and community confidence you are seeking.
    • All desired outcomes should be clearly identified at the beginning in order to ensure your actions are working toward those outcomes.
    • Ensure the outcomes correspond to the level of risk.
    • Ensure the desired outcomes align with our intent and the risk you have identified.

    Example of a desired outcome

    Taxpayers with rental properties and their intermediaries understand and voluntarily meet their obligations.

    Last modified: 19 Jan 2015QC 21200