How Far Back Can the CRA Audit?

How far back the CRA can audit starts with the normal reassessment period. For an individual, that period is generally three years from the date of the original notice of assessment. The period is longer when the return involves misrepresentation attributable to neglect, carelessness or wilful default. This page does not restate every exception. The notice you received is the document that matters, and the firm will read it.

Records are a separate rule

Separately, taxpayers keep records. The firm’s audit page says the general retention period is six years from the end of the last tax year the records relate to. Six years of storage is not the same thing as a three-year reassessment period. Keep the records even after you think the year is “closed.”

If a CRA letter arrives

If a letter arrives, use the CRA audit service. The first conversation is a free initial consultation. No hourly rate is published.

Work with the Scarborough office

The only office is in Scarborough, near Kennedy Station. You can visit or send the documents. English, Bengali and Tamil are spoken. Manoranjan (Mano) Talukder, CPA, leads the firm, which has worked since 2010. Personal returns start at $49.99 + HST. Other files are quoted first.