Objections & Appeals Of CRA Assessments

After COVID, the CRA seems to be really ramping up its audit activities, both for GST/HST and income tax matters. Once a Notice of Assessment is issued, reversing the CRA's position becomes an uphill battle as the Objection and Appeal processes are technical and complex.

This blog focuses on the Objection and Appeal processes under the Excise Tax Act (the "ETA"), highlighting common pitfalls and the need for a strategic approach in tax disputes.

Dealing with Proposed Audit Adjustments

As part of the audit process, the CRA often provides taxpayers with an opportunity to respond to a Statement of Proposed Audit Adjustment before issuing a Notice of Assessment. However, persuading the CRA auditor is no easy feat, as the same individual who proposed the adjustment is responsible for reviewing the additional submission.