Updated CRA Audit Guidance Documents

The Canada Revenue Agency (CRA) publishes its audit manuals and policy documents on the following page. The CRA has recently published 3 updated policies:

• Informal Disclosure Guidelines – this document provides information and guidance to CRA auditors about responding to informal requests for the disclosure of confidential information and taxpayer information.
• Privilege Claims – this document describes the CRA’s views on the types of privilege, in the context of legal advisers, that exist within Canada and explains the CRA’s approach to addressing claims of privilege.
• Requesting Information from Lawyers and Notaries – this document outlines the CRA’s views on what can and cannot be sought by the CRA when requesting information from lawyers in Canada and lawyers and notaries in Quebec, in light of two key Supreme Court of Canada decisions.