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Representation to individual audit and appeals

Macbeth said: There would have been a time for such a word, tomorrow, and tomorrow, and tomorrow. Okay, it’s from William Shakespear.

Yes sooner or later we’ll all receive the word from CRA which is a notification of the start of the audit process.

Speaking for the audit formats and processes, we’ve often seen the followings:

  • HST to self-employed
  • Incoming funds from overseas (T1135)
  • To self-employed: expenses of gifts, gift cards, automobile, commission rebate, and any other deducting expenses.
  • Investment and rental property expenses (rental loss)
  • Cash income
  • Doubtful point in financial investment
  • TFSA over-contribution
  • Tax evasion due to unclear marital status
  • Ineligible tax credit or tax refund due to tax residency changes
  • HST matters in pre-development real estate assignment sales
  • Business income filing in pre-development real estate assignment sales
  • HST new housing rebate and HST new rental property rebate
  • The income tax concerns after a sale of renovated/flipped house
  • The HST concerns after a sale of renovated/flipped house
  • Net worth audit to small business owners

None of the above jobs is easy for us so we urge all our taxpayer clients to follow the 2 major principles, to be reasonable and conservative, in their tax filings in the first place in order to minimize the opportunity of being audited. But eventually when that day comes, don’t panic, just follow the process and be pro-active, it’ll be fine. And even it’s not in the audit stage, we still got Appeals to fight back.