Income Tax Audit Manual
Compliance Programs Branch (CPB)
Information
The Income Tax Audit Manual is for CRA employees involved in income tax audits of small and medium-sized businesses. The information in this manual can be applied in other areas of CRA work, and chapters are cross-referenced in various CRA memos and training documents, as well as other manuals.
To avoid renumbering cross-referenced material, when it has become necessary to delete or relocate information in the manual, the section or chapter has been marked as “for future use”.
Chapters 2.0, 5.0, 7.0, 14.0, 21.0, 23.0, 25.0, 26.0 are retained "for future use."
The Income Tax Audit Manual (ITAM) was written for the use of Canada Revenue Agency (CRA) auditors. The CRA makes no claims, promises, guarantees or warrantees about the completeness or currency of the information contained in, linked to or referenced by the Manual. While the CRA makes every effort to keep the Manual up to date, there may be memoranda, communiques and policies issued, as needed by the CRA, which will take precedence over the materials found in the Manual.
Disclaimer
Hyperlinks to external or unaffiliated websites are for information purposes only. The Canada Revenue Agency (CRA) is not responsible for the content or practices of such websites. While efforts are made to make sure that hyperlinks are current and up-to-date, it is not guaranteed.
In this Manual
Chapter 1.0 The Income Tax Audit Manual – Organization, purposes, and uses
Chapter 3.0 Taxpayer Rights and taxpayer relief
Chapter 4.0 Auditor's standards of conduct, authorities, and responsibilities
Chapter 6.0 Organization of the Audit Division in the tax services office
Chapter 8.0 Business Intelligence
Chapter 9.0 Audit planning and preparation
Chapter 10.0 Conducting the audit
Chapter 11.0 Completing the audit
Chapter 12.0 Specific audit guidelines and checklists
Chapter 15.0 International audit issues
Chapter 16.0 Clearance certificates
Chapter 17.0 Estates and Trusts
Chapter 18.0 Audit Quality Review
Chapter 19.0 Objections and appeals
Chapter 20.0 Valuation of inventory
Chapter 22.0 Elections, designations, and discretion
Chapter 24.0 Transactions involving related persons, corporations and shareholders, dividends, etc.