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 (Manual) 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.