(September 23, 2019, 9:28 AM EDT) -- It is often the case that
tax authorities audit a taxpayer for multiple taxation years. For
example, tax authorities could start auditing a corporation today
for its 2016, 2017 and 2018 taxation years. If after having
completed their audit, tax authorities believe the corporation has
failed to declare the entirety of its revenue for more than one of
those years, they could issue multiple notices of assessment
against the corporation for all the relevant years under audit.
Once the notices of assessment have been issued, the corporation
may choose to contest with the Chief of Appeals at the federal
level or with the Direction principale des oppositions of Revenu
Québec at the provincial level (in Quebec), or even in front
of the courts should the contestation at the objection level turn
out to be unsuccessful.
