Compliance Manuals and Policies

To support its commitment to open government, the Canada Revenue Agency (CRA) shares its audit guidance documents with taxpayers and their advisors. These manuals and policies 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
Obtaining Information for Audit Purposes
Taxable benefits for the personal use of an aircraft

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