All you Need to Know about Tax Audits:
Practical Tips and Examples
Presented on Wednesday, September 13, 2017
All you Need to Know about Tax Audits: Practical Tips and Examples
- Nicolas Cloutier, Partner, McCarthy Tétrault LLP
- Jessica Van Acker, Associate, McCarthy Tétrault LLP
Using practical examples and a dynamic format, this presentation will provide useful tools to help manage income and commodity tax audits, from the initial communication from Revenu Québec or the Canada Revenu Agency to the appeal process.
The presentation will mostly take the form of questions and answers, including:
• What to do when faced with difficult requests to provide documents, answers to questions or even admissions?
• What to do to expedite an audit that drags on?
• When should a professional consultant instead of the taxpayer interface with the tax auditor?
• What is the impact of the taxpayer’s “Bill” or “Charter” of rights?
• What to do when the scope and object of the audit is expanding or changing over time?
• What to do when asked to sign waivers to the normal reassessment period?
• When and how to prepare a service complaint and what can it accomplish?
• How to best respond to a proposed reassessment and to prepare a successful objection, including for “large corporation”?
• When is it best to skip the objections process and appeal to the Court?
• When and how to ask for a technical interpretation or a referral to headquarters?
• What can the collections branch do for you?
• When and how to do a voluntary disclosure to resolve a technical issue?
• Can you enter into a tax compliance agreement?
• Why and who to ask a Court to rectify a transaction that may result in an adverse tax consequence?
… and many others.
In providing answers, our main speaker, Nicolas Cloutier, will highlight the differences between Revenu Québec and the Canada Revenue Agency and present an overview of the most recent structural and other changes within these organisations and how they can impact taxpayers.
This presentation will cater to tax professionals and non-professionals alike who would like to improve their command of the best tools and practices when dealing with the tax authorities, in light of the latest administrative changes and jurisprudence.
This program qualifies for up to 1.5 hours of eligible educational activity or CPD credit under the mandatory education regimes in British Columbia, Ontario and Québec.