Tax memo: TCDR alert: CRA policy on access to audit reports — Informal disclosure should be the norm, not the exception

Memo No. 2012-27

Often, a taxpayer who has been reassessed and wishes to obtain more details on the reassessment is advised to make an informal request to the Canada Revenue Agency (CRA) auditor for a copy of the T20 Audit Report. Unfortunately, in some cases, the CRA auditors refuse to provide this information unless the taxpayer makes a formal request under the Access to Information Act (ATIA). In too many instances, the delays involved in making a formal access to information request deter taxpayers from ever obtaining the audit report.

This Tax memo describes the CRA’s stated policy on taxpayer access to CRA audit and appeals reports and other documentation supporting an assessment, and suggests a course of action if the information requested is not forthcoming.