Compliance Manuals, Policies and Committees
Update to policy on information gathering during compliance activities
Obtaining Information During Compliance Activities cancels and replaces Obtaining Information for Audit Purposes. This communiqué provides guidance on the use of information gathering powers that are available to authorized CRA officials in the Compliance Programs Branch (CPB) when obtaining information from taxpayers, registrants, claimants, or any other person for audit purposes and other compliance activities related to the administration and enforcement of the Income Tax Act (ITA), Part IX of the Excise Tax Act (ETA), and any other applicable legislation. For more information, go to Obtaining Information During Compliance Activities.
To support its commitment to open government, the Canada Revenue Agency (CRA) shares its audit guidance documents with taxpayers and their advisors. These manuals, policies and committees are used by CRA auditors in conducting compliance activities that affect the general public.
Some of these documents have links to information housed in an intranet system called InfoZone, which is only accessible to CRA employees.
Manuals
Policies
- Obtaining Information During Compliance Activities
- Audit Agreement and Waiver of Objection Rights Guidelines
- Standard Timelines for Information Requests to Taxpayers for Audit Purposes
- Informal Disclosure Guidelines
- Obtaining Information for Audit Purposes (Cancelled and replaced with “Obtaining Information During Compliance Activities”)
- Privilege Claims
- Requesting Information from Lawyers and Notaries
- Taxable benefits for the personal use of an aircraft
- Guidance on the appropriate use of signatures
Committees
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