ITR Global Tax 50 2022: Bob Hamilton
Commissioner of the Canada Revenue Agency
Bob Hamilton, commissioner of the Canada Revenue Agency, plays a key role in tax affairs in Canada and around the world.
A man of many hats, Hamilton serves as chair of the Forum on Tax Administration (FTA) and a board member of Tax Inspectors Without Borders (TIWB) alongside his role as CRA commissioner. He leads much of the administrative work on the two-pillar solution to taxing the digital economy.
The FTA made the implementation of pillar two its priority in 2022. Hamilton has overseen its efforts working to minimise the administrative burden of pillar two for businesses and tax authorities. Meanwhile, the FTA has worked to increase support for developing countries grappling with digitalisation.
This is where Hamilton’s other role comes in. TIWB is supporting capacity-building among tax administrations in developing countries, this covers the automatic exchange of information and criminal investigations.
This was a busy year for Hamilton, but there is little sign of things slowing down in 2023. Pillar two is still being implemented in many countries, while the details of pillar one are still not settled.