CRA Audit Manual



» DISCLAIMER

This is a copy of the Audit Manual as released by CRA to the public under the freedom of information laws.

DUE TO THE LARGE VOLUME OF INFORMATION, WE ARE WORKING HARD TO UPDATE ALL SECTIONS OF THE MANUAL. IF A SPECIFIC SECTION IS NOT AVAILABLE, PLEASE CHECK BACK IN FEW DAYS

Section I Audit Policies and Procedures

CHAPTER TABLE OF CONTENTS

1.0 The Audit Manual – Organization, Purposes, and Uses

2.0 The Canada Revenue Agency

3.0 Fairness and Client Rights (under revision – Chapter 3 – Taxpayer Relief and Taxpayer Rights)

4.0 Auditor’s Standards of Conduct, Authorities, and Responsibilities

5.0 Human Resource Issues

6.0 Organization of the Audit Division in the Tax Services Office

7.0 Compliance Programs Branch

8.0 Audit Selection – Risk Assessment

9.0 Audit Planning and Preparation

10.0 Conducting the Audit

11.0 Finalizing the Audit

12.0 Specific Audit Guidelines and Checklists

13.0 Audit Techniques

14.0 GST/HST Prepayment Review (under revision – Chapter 14 – GST/HST Pre-Assessment Review)

15.0 International Audit Issues

16.0 Clearance Certificates, Estates and Trusts

17.0 Future Use

18.0 Future Use

19.0 Objections and Appeals

Section II Technical Issues

CHAPTER TABLE OF CONTENTS

20.0 Valuation of Inventory

21.0 Administration

22.0 Bankruptcy, Receivership, and Insolvency

23.0 Capital Property Issues

24.0 Transactions Involving Related Persons, Corporations and Shareholders, Dividends, etc.

25.0 Future Use

26.0 Expenses and Input Tax Credits

Section III Sector Profiles

CHAPTER TABLE OF CONTENTS

40.0 Sector Profiles