What rights do I have as a taxpayer during a CRA audit?

Canada has a Taxpayer Bill of Rights that sets out the standards of service and rights you can expect when dealing with CRA. During an audit, key rights include the right to receive clear information about the audit process, the right to know what is being examined, the right to be treated professionally and impartially, and the right to privacy and confidentiality of your information.

You are not obligated to answer every question an auditor asks verbally. You can insist that requests for documents be made in writing and that you have a reasonable amount of time to gather materials. You also have the right to be represented by an agent such as an accountant or lawyer, who can communicate with CRA on your behalf.

You have the right to object to a reassessment if you disagree with the audit results, and ultimately to appeal to the Tax Court of Canada. If you feel you are being treated unfairly during an audit, you can submit a Service Complaint or escalate to the Taxpayers' Ombudsperson. These protections exist but require you to be aware of them — which is another reason professional representation during an audit can be valuable.