Can I find out if a business has any unresolved disputes with the CRA beyond just unpaid amounts?

This is harder to uncover through a public search than a simple unpaid-tax-debt check, since ongoing disputes with the Canada Revenue Agency — an active audit, a formal objection to a reassessment, or a dispute working through appeal — generally aren't matters of public record the way a registered debt or lien can be. There's no independent database a buyer can search to confirm whether a business is currently disputing an assessment.

Because of that gap, direct disclosure from the seller matters more here than almost anywhere else in tax due diligence. Ask specifically whether the business has any current audit, reassessment, objection, or appeal in progress with the CRA, not just whether taxes are "paid up," since a business can be fully current on payments while still having a live dispute over how much it actually owes or owed in a prior year. Get a specific representation and warranty covering this in the purchase agreement, backed by an indemnity, since it's exactly the kind of liability that can surface well after closing.

Combine direct written questions to the seller with your accountant's review of correspondence with the CRA, rather than relying on a payment-status check alone. A Treadstone business lawyer can help draft representations that specifically cover unresolved disputes, not just unpaid amounts.