This article discusses trends in the Canada Revenue Agency (the “CRA”) audit process that resulted from reports from the Auditor General of Canada that were critical of the CRA. The article provides guidance on how to approach an audit, dealing with CRA officials and factors that might indicate that audit could become a criminal investigation. Various audit programs are described using the terminology that existed for those programs in 2007.
The articles on this website reflect the authors understanding of the law at the time the article was written. The rules in tax law change regularly and the enclosed articles should be read for information purposes only. They do not necessarily represent the current state of the law. The Law must be applied to a particular set of facts. It is unsafe to draw conclusions about a particular set of facts without having them reviewed by a specialist.