The Canada Revenue Agency (CRA) reportedly announced on 5 February 2021 that it is no longer requiring taxpayers to pay a cost recovery charge to cover the CRA's estimated out-of-pocket costs for completing the advance pricing agreement (APA) process. The change follows a review by the CRA of its cost-sharing model under the APA program, other tax authorities' best practices, and other factors including experience in using online collaboration tools during the COVID-19 pandemic.