Protocol Between The Appeals And Audit Branches At CRA

Being audited is an unpleasant experience; however, resolving a tax issue in the tax audit stage is one of the most timely and cost effective outcomes for the CRA. This protocol, or official procedure, has been introduced to clarify the relationship between CRA audit and CRA appeals and for referring relevant audit information provided at the objection stage back to CRA auditors for consideration in some circumstances.

The tax audit process and the notice of objection appeal are two distinct tax streams. Typically, a taxpayer will be audited and then assessed or reassessed. Once an assessment or reassessment has been issued, a taxpayer has 90 days to prepare and file a Notice of Objection. For more information please see our article on the tax objection process.