ARTICLE
3 December 2025

A Tax Payment 2,700 Years Late Echoes CRA Backlog: Same Tax Problems Plague Assyrian Tribute And Modern Bureaucracy

RS
Rotfleisch & Samulovitch P.C.

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Rotfleisch Samulovitch PC is one of Canada's premier boutique tax law firms. Its website, taxpage.com, has a large database of original Canadian tax articles. Founding tax lawyer David J Rotfleisch, JD, CA, CPA, frequently appears in print, radio and television. Their tax lawyers deal with CRA auditors and collectors on a daily basis and carry out tax planning as well.
A recent archaeological discovery near Jerusalem's Temple Mount—reported by Haaretz on October 22, 2025—revealed an Assyrian cuneiform inscription hinting at possible tax dodging in the First Temple period.
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A Clay Tablet 2,700 Years Old and CRA Delays

A recent archaeological discovery near Jerusalem's Temple Mount—reported by Haaretz on October 22, 2025—revealed an Assyrian cuneiform inscription hinting at possible tax dodging in the First Temple period. Archaeologists believe the clay tablet, dating back nearly 2,700 years, recorded a message about delayed or missing tribute payments owed to the Assyrian empire.

Fast-forward to 2025, and Canadians face a strikingly familiar issue: delays, confusion, and inefficiency in tax administration—this time at the Canada Revenue Agency (CRA). The irony is hard to miss. From cuneiform tablets to digital call queues, the tools may have changed, but bureaucratic delays and tax frustrations remain timeless.

The Auditor General's Findings: Long Waits and Just 17% Accuracy

The Office of the Auditor General of Canada (OAG) has repeatedly criticized the CRA for excessive processing times, long call-centre waits, and inconsistent accuracy in responses. The latest report—released this week—confirms that Canadians continue to experience substantial service delays, despite increased budgets and modernization promises.

The audit highlighted a decline in staffing, from 7,782 agents in 2022-23 to 4,547 in 2024-25.

Accuracy of responses was extremely low, with only 17 per cent of individual tax queries answered correctly, and just 54 per cent accuracy for business tax or benefit questions.

Performance evaluations place minimal emphasis on accuracy, leaving taxpayers exposed to wrong advice.

CRA's service standard requires that 65 per cent of calls be answered within 15 minutes, yet only 18 per cent of calls met this threshold. During June 2025, this figure dropped to just five per cent, with the average caller waiting more than 30 minutes to speak with a CRA agent.

In short, the evidence points to persistent inefficiency, service backlogs, and taxpayer frustration. Contrary to any optimistic characterization of progress, the Auditor General's findings show that systemic problems remain entrenched.

Ancient Echoes, Modern Lessons: History Repeats Itself

The newly unearthed Assyrian tablet highlights a universal truth: governments have long struggled to collect taxes efficiently. The Assyrian empire relied on scribes and clay records to track obligations; today, the CRA relies on call centres, online portals, and multi-layered digital systems.

Both systems share a common feature—delay. Then, delayed tribute payments risked imperial penalties. Today, taxpayers face interest, penalties, and protracted uncertainty. The administrative machinery may have evolved, but human friction and bureaucratic inertia remain the same.

The comparison, while ironic, underscores a serious issue: inefficient tax administration undermines compliance and public trust—just as it did thousands of years ago.

Implications for Canadian Taxpayers and Tax Lawyers

Experienced Canadian tax lawyers and advisors recognize that CRA service delays are not merely administrative nuisances—they have real financial and strategic implications.

Clients awaiting resolution of CRA audits, voluntary disclosures, or objections may experience costly uncertainty. For advisors, this environment requires heightened diligence, proactive communication, and clear expectation management. Just as an Assyrian envoy had to document every transaction, modern taxpayers should keep precise, date-stamped records of every CRA interaction.

Proactive advisors also play an advocacy role—ensuring clients' rights are respected and that CRA officers adhere to published service standards. Patience remains necessary, but preparation and documentation remain key to surviving the modern equivalent of the Assyrian backlog.

Pro Tax Tips

  • Maintain detailed written records of all CRA correspondence, including audit requests and phone interactions.
  • Respond promptly to CRA information requests to avoid unnecessary penalties or interest.
  • Monitor CRA's published processing standards and escalate when delays exceed reasonable limits.
  • Advise clients early that complex objections or audits may extend well beyond standard timelines.
  • Use professional representation to ensure communication and deadlines are properly tracked through the CRA's secure portal.

Frequently Asked Questions

What does the Auditor General's report say about CRA wait times?

It confirms that CRA service delays remain substantial. Many taxpayers experience wait times far beyond official targets, particularly for objections, complex audits, and call-centre responses.

How do these findings affect Canadian taxpayers?

They highlight systemic inefficiencies that can delay refunds, prolong audits, and create uncertainty. Understanding the likely delays helps taxpayers and their advisors plan ahead.

Is there any way to expedite CRA responses?

Direct acceleration is limited, but strategic follow-up, documentation, and professional escalation can help. Advisors can also reference CRA's own service standards to request status updates.

Why compare this to an ancient Assyrian tablet?

The irony underscores how little has changed. Whether carved in clay or entered into a computer, tax administrators have always wrestled with the same issues—delays, noncompliance, and bureaucracy.

What can taxpayers do to protect themselves from administrative delay?

Ensure compliance, respond promptly, and maintain comprehensive documentation. If delays persist, consult an experienced Canadian tax lawyer to evaluate options for escalation or relief.

Lesson Learned: A 2,700-Year Wait

The Assyrian tax collector may have waited years for tribute; today, Canadians wait months for the CRA to process objections or answer calls. The centuries separating them underscore a simple truth: tax administration, no matter how advanced, remains inherently human—and therefore imperfect.

For taxpayers and professionals alike, the key is managing the delay, not merely enduring it. With diligence, documentation, and strategic legal guidance, Canadians can navigate the modern bureaucracy that seems, in spirit, not far removed from that of the ancient world.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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