Tax audit feedback: Have your say

The Canada Revenue Agency (CRA) is surveying taxpayers and their representatives about their experience with the CRA’s audit processes to identify opportunities for improvement. Learn how you can have your say.

If you or your small and medium enterprise (SME) clients undergo an income tax and/or GST/HST audit, the CRA wants to know about your experience. As part of a new initiative, once an SME audit is complete, the final audit letter may include a link encouraging you to complete the CRA’s post-audit survey.

The survey poses a series of questions developed with input from the CPA Canada’s Small and Medium Practitioners Tax Committee. For example, in answering the survey, you would be asked whether your auditor:

  • treated you professionally and respectfully throughout the audit
  • answered all your questions about any proposed changes or adjustments before you received any reassessment notices
  • gave you at least 30 days to respond to any proposed changes or adjustments, and granted any extensions of time you requested
  • informed you about your objection and appeal rights regarding the results of the audit, and about your rights under the Taxpayers Bill of Rights
  • offered to adjust your return for any entitlements (e.g., expenses, benefits, credits) that you omitted to claim but were identified during the audit

The CRA says your answers to these questions will remain anonymous.

I think this is a step forward for the CRA in its efforts to instil a more positive and collaborative tax audit approach, and I encourage CPAs participating in tax audits to devote the five minutes needed to complete the survey. The collective feedback of taxpayers and practitioners nationwide should help the CRA enhance its processes and ease the audit burden for taxpayers and practitioners.

Keep the conversation going

Have you taken part in the CRA’s new survey? What are your ideas on improving the CRA’s audit process? Post a comment below.

CPA Canada’s Tax Blog is designed to create an exchange of ideas on tax policy and practice issues, and their impact on those who practise tax. Your comments can provide helpful input into the public interest advocacy positions developed by CPA Canada.

About the Author

Gabe Hayos, FCPA, FCA, ICD.D

Vice-president, Taxation, CPA Canada