Can CRA audit multiple tax years at the same time?

Yes. CRA is not limited to auditing a single tax year. When an auditor identifies an issue in one year, it is common to expand the audit to cover additional years to determine whether the same pattern of non-compliance or error exists across multiple periods. In practice, a field audit often covers two to four years, though it can be broader.

CRA's ability to audit prior years is bounded by the normal reassessment period — generally three years from the original assessment for most individuals. However, if the auditor uncovers a misrepresentation, those years can be reassessed even if they would otherwise be statute-barred. This is why an audit that starts with one year can quickly grow into a multi-year review with significantly larger tax implications.

If you receive a request to produce records for multiple years, this is a signal that CRA is conducting a comprehensive review. Consider whether the issues identified in the first year have any bearing on prior years and consult a tax professional to understand your exposure before responding. Providing documents strategically (organized, complete, and focused on the years actually under review) is better than providing records that inadvertently open new issues.