When the auditor is done with his audit, he will send you a proposal letter summarizing adjustments he intends to make to your taxes. You will generally have 30 days to respond to his proposal.

If the auditor maintains his position and issues a notice of reassessment, you will have to file a notice of objection, effectively “objecting” to the reassessment. Following your objection, the file will be transferred to another CRA officer who will take a fresh look at the matter. You will have the opportunity to make representations here as well.

NEXT – TAX OBJECTION

Last updated: October 16, 2018