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Audit

Auditing is a way for us to monitor and inspect GST/HST and income tax returns, excise taxes and duties, and payroll records. Although there is a high standard of compliance with the law in Canada, audits help us maintain public confidence in the fairness and integrity of Canada's tax system.

Topics

The CRA letters about your rental, business, professional or employment activities
Learn more about the CRA letter campaign. 		GST/HST audit and examination
Information on the discontinuation of combined audits, pre-assessment reviews and post-assessment audits.
How we select files to audit
There are four common ways of selecting files for audit: computer-generated lists, audit projects, leads and secondary files.		 How we conduct audits
Information and documents required for an audit.
Delays in the audit and how to avoid them
The time an audit takes depends on the state of your accounting records and related documents. 		Finalizing an audit
When the audit is completed, the auditor may propose certain adjustments to your return.

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Date Modified: 2013-01-30

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