As a tax lawyer with extensive experience representing clients before the Canada Revenue Agency (CRA) and the Tax Court of Canada, I’ve seen firsthand how audits and appeals can be daunting. Understanding the process is crucial for protecting your rights and achieving a fair outcome.

The CRA conducts audits to examine books and records, ensuring compliance with tax obligations under the Income Tax Act. If selected for an audit, the CRA may request documents, conduct on-site reviews, or interview relevant parties. Taxpayers have responsibilities during this phase, including providing accurate information and cooperating reasonably.

If you disagree with the CRA’s reassessment following an audit, you can file a formal objection under the Income Tax Act within 90 days of receiving the notice. This initiates the appeals process, where the CRA’s Appeals Branch reviews the decision independently. For complex disputes, it’s advisable to seek professional representation early to build a strong case.

If the objection is unsuccessful, you can appeal to the Tax Court of Canada, followed by potential further appeals to the Federal Court of Appeal and the Supreme Court of Canada if necessary. In my practice, I’ve found that thorough preparation, including gathering evidence and understanding CRA protocols, often leads to resolutions without full litigation.

At Alexander Tax Law, we specialize in guiding clients through these processes with clear, strategic advice. If you’re facing a CRA audit or appeal, contact us for sophisticated counsel tailored to your situation.