An audit program is essential to ensure that the tax laws are applied correctly, to encourage compliance and to provide information and assistance to tax clients. Being selected for an audit does not imply that a business is not complying with their sales tax obligations.
We are aware that an audit can be disruptive for many businesses and we will do our best to explain the process and describe the records that are required to complete the audit. We will try to complete the audit quickly, with a minimum of interference to the day-to-day operations of your business, and will answer any questions you may have during the audit. Your assistance in making complete and up-to-date records available to the auditor is appreciated and will help to speed up the audit process.
Refer to Information Bulletin for detailed information.
Disputing Audit Findings
If you believe the audit assessment is incorrect or additional information becomes available that you feel warrants an adjustment to the assessment, refer to Information Bulletin for the steps you should take to address your concerns.
Penalty and Interest Charges
The Revenue and Financial Services Act and The Revenue Collection Administration Regulations provide for the application of penalty and interest charges when an audit determines that tax has not been properly collected, reported, and paid. Please refer to Information Bulletin for details.