CRA Audit & Review Assistance in Toronto & Mississauga

A CRA review checks selected information or claims on a return and usually asks for supporting documents. A tax audit is a closer examination of books, records and information to determine whether tax obligations have been met. The CRA states that selecting a return for review does not mean it has been selected for an audit. Read CRA review guidance and CRA audit guidance.

The CRA uses compliance and risk-assessment information when selecting files. A selection can relate to the type or frequency of errors, information on the CRA file, comparisons with similar files or issues identified in other compliance work. Selection alone does not establish that you made an error or owe additional tax. The letter should explain what the CRA wants you to provide.

Read the letter carefully and note the tax account, tax years, issues, requested documents and response date. Keep the complete correspondence, gather the records you already have and avoid sending unrelated personal information. If the request is unclear or the deadline is difficult to meet, contact the CRA using the details in the letter. You can also ask an accountant to help map the request before preparing a response.

The request depends on the account and issue. Common records include filed returns and schedules, income slips, invoices, receipts, bank or credit-card statements, ledgers, contracts, GST/HST records, payroll remittances and explanations for a deduction or credit. Our CRA document review section explains the records that may be relevant. You will not necessarily need every document listed.

The response date shown on your CRA letter controls the immediate request. For an audit proposal that suggests an adjustment, the CRA says you generally have 30 days to agree or disagree and provide supporting explanations. Do not wait until the last day to identify missing records. If you need more time, contact the auditor or the CRA team identified in the correspondence as soon as possible.

Yes, a taxpayer can authorize a representative to deal with the CRA for a personal or business tax account. The level of authorization controls what the representative can view or do. Authorization can be given through CRA account services or another CRA process. Filing Taxes can explain what information is needed to discuss authorized support, but you remain responsible for reviewing the information submitted on your behalf. See CRA representative authorization.

The CRA may close the audit with no adjustment, issue an adjustment that increases tax owing, or issue an adjustment that reduces tax and creates a refund. If the auditor proposes a change, the written proposal gives you an opportunity to respond before a final assessment or reassessment. Keep the final letter and any response records with your tax file.

Start by reviewing the reasons and contacting the CRA office or auditor listed in the correspondence when that is appropriate. If you still disagree with an assessment or reassessment, a formal objection may be available. The time limit depends on the taxpayer and account; for many income-tax objections it is 90 days from the notice, while individuals can have an alternative deadline tied to the return due date. Check the CRA rules for your account and obtain advice promptly. Review CRA dispute information.

Yes. Support can include organizing sales and purchase records for a GST/HST file, reviewing input-tax-credit support, or arranging payroll registers, source deductions, T4 information and remittance records. The work depends on the CRA request and the records available. See our GST/HST services and payroll accounting services.

There is no single timeline for every file. The CRA says the time can depend on the condition of the records, the audit scope, missing information and consultation with other CRA specialists. Complete, organized records and timely explanations can reduce avoidable delays, but the CRA process and complexity of the file still determine the overall duration.

No. The CRA states that auditors are not allowed to receive records by ordinary email because it may not be secure. Use the secure submission instructions provided by the CRA or the assigned auditor. Your authorized representative may also be able to submit documents through CRA secure services. Read the CRA audit records guidance.

Fees depend on the tax account, number of years, audit or review scope, record volume, bookkeeping condition and whether ongoing CRA communication or a reassessment response is needed. Filing Taxes can review the basic situation first and discuss a fee based on the work required. A quote should be based on the actual letter and records rather than a generic promise of a particular result.