On 5 February 2021, the Canada Revenue Agency (CRA) announced that they will no longer require taxpayers to provide a cost recovery charge when entering the Advance Pricing Arrangement (APA) program. Previously, the charge was used to cover the CRA’s estimated out-of-pocket costs for completing the APA process during coronavirus outbreak. This payment was acted as a deposit, as any amount not spent by the CRA was typically refunded to taxpayers at the end of the APA process.