Compliance Manuals, Policies and Committees

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.


Income Tax Audit Manual
Large Business Audit Manual


Audit Agreement and Waiver of Objection Rights Guidelines
Informal Disclosure Guidelines
Obtaining Information for Audit Purposes
Privilege Claims
Requesting Information from Lawyers and Notaries
Taxable benefits for the personal use of an aircraft


Audit File Resolution Committee
Transfer Pricing Review Committee

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