“Compare and Contrast”: A 2,700-Year-Old Clay Tablet and Today’s CRA Delays

A recent discovery near Jerusalem’s Temple Mount—reported by Haaretz on October 22, 2025—uncovered an Assyrian cuneiform tablet that may point to tax evasion during the First Temple period. Archaeologists believe the 2,700-year-old artifact contains a record of delayed or missing tribute payments owed to the Assyrian Empire.

Fast-forward to today, and Canadians are confronting a familiar story—only this time, the delays and inefficiencies belong to the Canada Revenue Agency (CRA). The contrast is ironic: from clay tablets to online tax portals, the technology has evolved, yet the age-old frustrations with taxes and bureaucracy persist unchanged.

It’s just like a high school English essay or exam: “compare and contrast” history with the present-day.

Auditor General Report: Long Delays and Only 17% Accuracy Rate

The Office of the Auditor General of Canada (OAG) has once again called out the Canada Revenue Agency (CRA) for its chronic inefficiencies—citing slow processing times, long call-centre wait periods, and inconsistent accuracy in responses. The latest audit report, released this week, confirms that despite increased funding and modernization efforts, Canadians continue to face significant service delays.

According to the audit, CRA staffing has fallen sharply—from 7,782 agents in 2022–23 to just 4,547 in 2024–25.

Accuracy rates were alarmingly low: only 17% of individual tax inquiries were answered correctly, and business-related or benefit questions reached just 54% accuracy.

Compounding the issue, CRA performance evaluations place little weight on accuracy, leaving taxpayers vulnerable to incorrect or misleading guidance.

The CRA’s own service standard requires that 65% of calls be answered within 15 minutes—but in reality, only 18% met that target. By June 2025, the situation had worsened dramatically, with just 5% of calls answered within the standard, and the average wait time exceeding 30 minutes.

In short, the data paints a clear picture of ongoing inefficiency, mounting service backlogs, and growing taxpayer frustration. Far from reflecting progress, the Auditor General’s findings reveal that the CRA’s systemic issues remain deeply rooted.

When History Repeats: Ancient Echoes in Modern Times

The recently discovered Assyrian tablet underscores a timeless reality: governments have always struggled with efficient tax collection. Where the Assyrian empire once relied on scribes and clay tablets to track tributes, the modern CRA depends on call centres, online portals, and layers of digital bureaucracy.

Yet one thing hasn’t changed—delay. In ancient times, late payments could trigger imperial punishment; today, taxpayers face mounting interest, penalties, and prolonged uncertainty. The systems have evolved, but the bureaucratic bottlenecks remain strikingly familiar.

This ancient-to-modern parallel, though ironic, reveals a deeper truth: inefficiency in tax administration erodes both compliance and public trust—just as it did nearly three millennia ago.

How This Affects Canadian Taxpayers and Tax Lawyers

Seasoned Canadian tax lawyers and advisors understand that CRA delays are far more than simple administrative headaches—they carry tangible financial and strategic consequences.

Taxpayers awaiting the outcome of CRA audits, voluntary disclosures, or objections often face costly uncertainty. In this environment, advisors must practice heightened diligence, maintain proactive communication, and manage client expectations with precision. Just as Assyrian scribes once documented every tribute and transaction, today’s taxpayers should keep meticulous, date-stamped records of all CRA correspondence.

Proactive advisors also serve as advocates—ensuring clients’ rights are upheld and that CRA officials follow their own service standards. While patience is still required, thorough preparation and documentation remain the best defences against what might be called the modern Assyrian backlog.

Tax Pro Tips

• Keep thorough written records of all correspondence with the Canada Revenue Agency (CRA), including audit requests, letters, and phone conversations.
• Respond to CRA information requests promptly to prevent unnecessary penalties or interest from accruing.
• Stay informed of the CRA’s published processing standards and take appropriate action if delays extend beyond reasonable limits.
• Inform clients early that complex audits or objections may take significantly longer than expected.
• Finally, engage professional representation to ensure that all communications and deadlines are accurately managed and securely tracked through the CRA’s online portal.

Frequently Asked Questions (FAQs)

What did the Auditor General’s report reveal about wait times at the CRA?

The report confirms that CRA service delays remain significant, with many taxpayers facing wait times that far exceed the agency’s official targets—especially for objections, complex audits, and call-centre assistance.

How do these results impact Canadian taxpayers?

They reveal ongoing systemic inefficiencies that can slow down refunds, extend audit timelines, and increase uncertainty. By recognizing these potential delays, taxpayers and their advisors can plan more strategically and manage expectations effectively.

Is there a way to speed up responses from the CRA?

Directly speeding up CRA responses is difficult, but strategic follow-ups, thorough documentation, and professional escalation can make a difference. Advisors may also cite the CRA’s own service standards when requesting updates on delayed files.

Why draw a comparison to an ancient Assyrian tablet?

The irony highlights how little has truly changed over time. Whether etched into clay or entered into digital systems, tax authorities have long faced the same enduring challenges—delays, noncompliance, and bureaucratic inefficiency.

What steps can taxpayers take to safeguard themselves against administrative delays?

Stay compliant, respond to CRA requests without delay, and keep thorough, organized documentation. If delays continue, seek guidance from an experienced Canadian tax lawyer to assess possible escalation or relief options.

A 2,700-Year Wait — and the Lesson It Teaches

The Assyrian tax collector may have waited years for overdue tribute; today, Canadians wait months for the CRA to process objections or return calls. Despite thousands of years of progress, one truth endures: tax administration—no matter how digitized or modernized—remains a deeply human system, and therefore, inevitably imperfect.

For both taxpayers and professionals, success lies not in simply enduring these delays but in managing them strategically. Through diligence, meticulous documentation, and sound legal guidance, Canadians can navigate a bureaucracy that, in essence, hasn’t evolved as far from its ancient predecessors as we might like to think.

Image by wayhomestudio via freepik

DISCLAIMER: This article is intended for general informational purposes only and reflects the law as of the date of posting. It has not been updated and may no longer be current. The content does not constitute legal advice and should not be relied upon as such. Each tax situation is unique and may differ from the examples discussed. You should consult a qualified Canadian tax lawyer for advice tailored to your circumstances.