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ARTICLE · 12 MARCH 2026

Gathering Documents Before An Audit

Millar Kreklewetz
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Businesses often respond to the initial communications from the Canada Revenue Agency ("CRA") without much thought. In the early stage of an Audit, the whole process can seem deceptively casual.

CanadaInternational Law
Robert Kreklewetz
Robert Kreklewetz
Isaac Thompson
Isaac Thompson

Businesses often respond to the initial communications from the Canada Revenue Agency ("CRA") without much thought. In the early stage of an Audit, the whole process can seem deceptively casual. Handling things this way can be a huge mistake. Knowing what one is – and is not – required to provide the CRA is often critical to how the Audit progress, especially for large businesses.

In this Tax Audits blog, we review some of the more common hazards for taxpayers during this preliminary, seemingly simple stage of the Audit, and illuminate why the information gathering process can be hugely consequential.

The Hazards of Over-Compliance

The CRA's initial communications will define the scope of the Audit (the years and issues under review) and request specific documents. Far too often, businesses provide much more than is requested – and regret it later. Experienced Tax Counsel would advise a business to:

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