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Tax Audits and Disputes with Tax Authorities
An audit may be conducted by the Canada Revenue Agency, by Revenu Québec, or by both. This page explains general concepts and refers to official sources. It is not tax advice.
What this means
Both administrations publish their audit powers, record-retention obligations and the objection and appeal mechanisms provided by law. Applicable deadlines are set out in their official publications.
Common situations
- An audit notice received
- A reassessment being contested
- Documents requested by the administration
- A GST/QST dispute
- A voluntary disclosure being considered
General process
Procedures vary depending on the court, tribunal or circumstances. Consult the official government resources below or speak with a qualified legal professional.
Official government information
- Agence du revenu du Canada ↗
- Revenu Québec ↗
- Cour canadienne de l’impôt ↗
- Éducaloi ↗ Plain-language legal information from a recognised non-profit.
Documents commonly requested
Depending on your situation, the documents requested may vary.
- Notices and correspondence received
- Tax returns for the years concerned
- Accounting records and supporting documents
- Bank statements
- Relevant contracts
Frequently asked questions
Which administrations can conduct an audit?
The Canada Revenue Agency and Revenu Québec, depending on the taxes involved. Each publishes its official procedures.
Which court hears federal tax appeals?
The Tax Court of Canada. Its official website describes its jurisdiction and rules of procedure.
You may wish to speak with a qualified legal professional if your situation involves deadlines, significant amounts, or disputed facts. Individualised advice is often necessary.
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Disclaimer
This page is provided for general informational purposes only and does not constitute legal advice. Laws and procedures may change, and every situation is unique. If you need advice about your specific circumstances, consult a qualified lawyer or legal professional. MTLPages is not a law firm.