Cross Border Activities Questionnaire (CBAQ) submission process for new Compliance Assurance Process (CAP) applicants

Application Cross Border Activities Questionnaire (CBAQ)

A taxpayer applying to the Compliance Assurance Process (CAP) program for the first time must submit an application CBAQ, to help determine suitability for the program. Taxpayers should complete the application CBAQ using information from the last filed tax return and disregard references to planned or anticipated information for the current CAP year.

For example, if the taxpayer applies to the CAP program for the 2027 tax year on Oct. 30, 2026, the taxpayer will complete the CBAQ using Form 1120 for the tax year ended Dec. 31, 2025, filed on or before Oct. 15, 2026.