Organized accounting support for CRA review letters, document requests and tax audits across Toronto and the GTA.
Classify the contact
A pre-assessment review, post-assessment review and audit differ in scope and procedure.
Verify the letter, officer, program account, periods, issues and deadline before releasing records.
The engagement begins with a written issue list, relevant years, current deadlines and an inventory of available records. Missing information is tracked separately from facts already verified. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Preserve the original filing
Secure the exact return, ledger and schedules used to produce each reported amount.
Do not rewrite the accounting history before identifying what the filed position contained.
A supportable position connects law and administrative guidance to evidence. Where uncertainty remains, the working file records the assumption, alternative treatments and reason for the conclusion. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Translate the request
Break a multi-part CRA letter into a numbered response matrix.
Each request should show the responsible person, document source, calculation and status.
Clients in Toronto, Peel, York, Durham and Halton can meet remotely and exchange records through an appropriate secure process. The public contact form is never used for sensitive tax documents. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Reconcile before submitting
Invoices and receipts must tie to a schedule and then to the return.
A reconciliation detects duplicates, personal amounts, timing differences and missing transactions before CRA does.
Completion means more than sending a form. Assessments, account entries, carryforwards, permanent property data and future actions are reconciled so the next filing does not reopen the same uncertainty. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Explain business purpose
A payment record proves that money moved; it may not prove deductibility or commercial use.
Descriptions, contracts, correspondence and operational context help explain why a cost belongs to the activity.
The engagement begins with a written issue list, relevant years, current deadlines and an inventory of available records. Missing information is tracked separately from facts already verified. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Handle missing evidence honestly
Lost records require reconstruction from available third-party evidence and a clear explanation of limitations.
Never manufacture invoices, alter dates or imply certainty that the file cannot support.
A supportable position connects law and administrative guidance to evidence. Where uncertainty remains, the working file records the assumption, alternative treatments and reason for the conclusion. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Control communication
Maintain a log of calls, document uploads, confirmations and extensions.
Written follow-up reduces misunderstanding when a request or deadline changes.
Clients in Toronto, Peel, York, Durham and Halton can meet remotely and exchange records through an appropriate secure process. The public contact form is never used for sensitive tax documents. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Protect scope and privacy
Provide relevant information while avoiding unrelated personal or third-party data where it is not requested.
Complex privilege or legal-production questions should be referred to qualified counsel.
Completion means more than sending a form. Assessments, account entries, carryforwards, permanent property data and future actions are reconciled so the next filing does not reopen the same uncertainty. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Review proposed adjustments
A proposal letter should be tested against the evidence and calculation before the response date.
Correct errors can be accepted while disputed items receive a focused factual submission.
The engagement begins with a written issue list, relevant years, current deadlines and an inventory of available records. Missing information is tracked separately from facts already verified. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Reconcile the result
Assessment changes, interest, penalties and carryforwards are compared with the proposal and response.
The audit is not complete until the account and future opening balances are updated.
A supportable position connects law and administrative guidance to evidence. Where uncertainty remains, the working file records the assumption, alternative treatments and reason for the conclusion. For individuals and owner-managed businesses responding to a CRA review, verification request or audit examination, this step helps provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence.
Engagement scope and evidence
The engagement begins with a written issue list, relevant years, current deadlines and an inventory of available records. Missing information is tracked separately from facts already verified. The page topic is cra review and audit, and the working objective is to provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence. The factual population includes individuals and owner-managed businesses responding to a CRA review, verification request or audit examination.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
Professional judgement and limitations — practice note 2
A supportable position connects law and administrative guidance to evidence. Where uncertainty remains, the working file records the assumption, alternative treatments and reason for the conclusion. The page topic is cra review and audit, and the working objective is to provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence. The factual population includes individuals and owner-managed businesses responding to a CRA review, verification request or audit examination.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
Virtual delivery across the GTA — practice note 3
Clients in Toronto, Peel, York, Durham and Halton can meet remotely and exchange records through an appropriate secure process. The public contact form is never used for sensitive tax documents. The page topic is cra review and audit, and the working objective is to provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence. The factual population includes individuals and owner-managed businesses responding to a CRA review, verification request or audit examination.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
A result that carries forward — practice note 4
Completion means more than sending a form. Assessments, account entries, carryforwards, permanent property data and future actions are reconciled so the next filing does not reopen the same uncertainty. The page topic is cra review and audit, and the working objective is to provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence. The factual population includes individuals and owner-managed businesses responding to a CRA review, verification request or audit examination.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
Engagement scope and evidence — practice note 5
The engagement begins with a written issue list, relevant years, current deadlines and an inventory of available records. Missing information is tracked separately from facts already verified. The page topic is cra review and audit, and the working objective is to provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence. The factual population includes individuals and owner-managed businesses responding to a CRA review, verification request or audit examination.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
Professional judgement and limitations — practice note 6
A supportable position connects law and administrative guidance to evidence. Where uncertainty remains, the working file records the assumption, alternative treatments and reason for the conclusion. The page topic is cra review and audit, and the working objective is to provide a complete, traceable response that addresses the actual scope without mischaracterizing unavailable evidence. The factual population includes individuals and owner-managed businesses responding to a CRA review, verification request or audit examination.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
Official guidance and review date
Content reviewed July 23, 2026. Confirm the current procedure with the official Canada Revenue Agency guidance for this topic.
Frequently asked questions
Who should consider this service?
The service is intended for individuals and owner-managed businesses responding to a CRA review, verification request or audit examination. Suitability is confirmed after the document, year, deadline and available evidence are reviewed.
Can the work be completed virtually?
Yes. GTA clients can meet by telephone or secure virtual appointment and receive controlled document-exchange instructions.
What should I provide first?
Provide the CRA notice or foreign reporting question, the relevant filed return, supporting schedules, correspondence and a concise chronology. Do not send sensitive documents through the public form.
Can a favourable outcome be guaranteed?
No. CRA, treaty and filing outcomes depend on the facts, law, evidence, discretion and processing.
Does accounting support replace legal advice?
No. Objections, litigation, privilege, prosecution risk and treaty interpretation may require a Canadian tax lawyer or U.S. specialist.
When should I request help?
Act early whenever a formal deadline, several jurisdictions, missing records or a large reassessment is involved.
Professional limitation
This page is general Canadian tax information, not legal advice or a conclusion for a particular person. Cross-border and dispute matters may require coordinated Canadian, U.S. or legal specialists.