Income Tax Audit Manual

Compliance Programs Branch (CPB)

Information

The Income Tax Audit Manual is for CRA employees involved in income tax audits of small and
medium-sized businesses. The information in this manual can be applied in other areas of CRA work, and chapters are cross-referenced in various CRA memos and training documents, as well as other manuals.

To avoid renumbering cross-referenced material, when it has become necessary to delete or relocate information in the manual, the section or chapter has been marked as “for future use” or “section removed.”

Chapters 2.0, 5.0, 7.0, 14.0, 17.0, 18.0, 21.0, 22.0, 23.0, 25.0, 26.0 have been removed and marked "for future use.

 

The Income Tax Audit Manual (Manual) was written for the use of Canada Revenue Agency (CRA) auditors.  The CRA makes no claims, promises, guarantees or warrantees about the completeness or currency of the information contained in, linked to or referenced by the Manual.  While the CRA makes every effort to keep the Manual up to date, there may be memoranda, communiques and policies issued, as needed by the CRA, which will take precedence over the materials found in the Manual.

Table of Contents

Chapter 1.0 The Income Tax Audit Manual – Organization, Purposes, and Uses *

Chapter 3.0 Taxpayer Rights and Taxpayer Relief

Chapter 4.0 Auditor's Standards of Conduct, Authorities, and Responsibilities

Chapter 6.0 Organization of the Audit Division in the Tax Services Office

Chapter 8.0 Business Intelligence and Quality Assurance

Chapter 9.0 Audit Planning and Preparation

Chapter 10.0 Conducting the Audit *

Chapter 11.0 Completing the Audit *

Chapter 12.0 Specific Audit Guidelines and Checklists *

Chapter 13.0 Audit Techniques *

Chapter 15.0 International Audit Issues – Under Review *

Chapter 16.0 Clearance Certificates, Estates, and Trusts *

Chapter 19.0 Objections and Appeals

Chapter 20.0 Valuation of Inventory

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

Chapter 27.0 Income *

Chapter 28.0 Penalties *

Chapter 29.0 Losses *

Appendix - Laws and Corporate Policy Instruments

* Due to its size, chapters of the Income Tax Audit Manual are being added to the Canada.ca website as they become available.

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