Compliance Manuals and Policies
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Compliance Manuals, Policies and Committees
Change to signature use in external communication from audit programs
Audit documents and correspondence issued by CRA officials working in compliance programs may now include a block signature instead of a wet or secure electronic signature. For more information, refer to: Guidance on the appropriate use of signatures.
To support its commitment to open government, the Canada Revenue Agency (CRA) shares its audit guidance documents with taxpayers and their advisors. These manuals, policies and committees are used by CRA auditors in conducting compliance activities that affect the general public.
Some of these documents have links to information housed in an intranet system called InfoZone, which is only accessible to CRA employees.
Manuals
Policies
- Audit Agreement and Waiver of Objection Rights Guidelines
- Standard Timelines for Information Requests to Taxpayers for Audit Purposes
- Informal Disclosure Guidelines
- Obtaining Information for Audit Purposes
- Privilege Claims
- Requesting Information from Lawyers and Notaries
- Taxable benefits for the personal use of an aircraft
- Guidance on the appropriate use of signatures
Committees
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- Date modified:
- 2024-10-30