OFA recommended improvements be made to Canada Revenue Agency’s (CRA) technical interpretation process. The process should require CRA to seek guidance from AAFC and its provincial counterparts, as well as industry stakeholders before making any specific determination related to farming. OFA also recommended that a searchable database of CRA’s technical interpretations be made publicly available on the CRA website. Currently only income tax specialists have access to this information. In addition, OFA recommended that CRA restore the Agriculture Industry Specialist position to provide CRA’s technical information to the agricultural community.