What Are My Rights During a CRA Audit in Canada?
This answer covers Canadian federal tax law, which applies in every province.
During a CRA audit you have rights under the Taxpayer Bill of Rights, which lists 16 rights. They include paying no more and no less than the correct amount, confidentiality of your personal and financial information, courteous and fair treatment, a formal review of your file, and a representative of your choice.
You can choose someone to represent you and give you advice on your tax affairs, but you stay legally responsible. Before objecting formally, you can contact the auditor and, if that does not resolve it, the auditor's team leader. If you dispute a personal tax amount, you can avoid paying it until an impartial review, though interest still accrues and undisputed amounts must be paid. Complaining or asking for a formal review should not lead to reprisal, and a Reprisal Complaint can be filed on Form RC459.
The Bill of Rights is a set of principles rather than directly enforceable rights, and the Taxpayers' Ombudsperson oversees only eight of the 16. Separately, an auditor may only enter a dwelling-house without your consent under a warrant. What applies to your audit depends on the facts, so consider talking to a lawyer or accountant.
Key takeaways
- The Taxpayer Bill of Rights lists 16 rights, including confidentiality, courteous and fair treatment, and a formal review of your file.
- You can choose a representative to advise you, but you remain legally responsible.
- Asking for a formal review should not lead to reprisal, and a Reprisal Complaint can be filed on Form RC459.
- The Bill of Rights is a set of principles rather than directly enforceable rights.