The auditor will review your income tax return, and will usually want to see bank account statements, original receipts, your books or records, and financial statements from your business.

The auditor has the legal authority to inspect any documents that relate to the tax return being reviewed. This can include:

• Previous tax returns filed;
• Credit bureau searches;
• Personal records, such as mortgage documents and credit card statements; and
• Personal or business records of other businesses or individuals, including family members.

The auditor also has the authority to enter a business premises without a warrant and require the owner or manager to provide reasonable assistance. However, an auditor does not have the authority to enter your home unless you agree to it or the auditor gets a warrant from a judge.

Get help

For advice and assistance with tax planning, a CRA tax dispute, or other tax issues, contact KPK Law.

Personal and business tax issues are vast and complicated. To get help, ask a lawyer now.

								
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