Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will gain a practical understanding of the CRA GST/HST audit process basics — from issue and registrant audit selection and planning through on‑site procedures, assessments, and post‑audit responses, including notices of objection. . The course emphasizes proactive preparation, documentation standards, GST/HST registrant rights and responsibilities, and strategies to manage proposals, penalties, objections, and appeals.
Topics include:
- Audit fundamentals: why audits occur, audit selection methods, audit types, limitation periods, voluntary disclosure considerations, and director’s liability.
- Before the audit: proactive readiness, adequate records and retention (including electronic records), and controls to reduce risk.
- During the audit: on‑site protocols, communication tips, audit testing and sampling, handling inadequate records, and waivers.
- Finalizing the audit: proposals and response timelines, wash transactions, access to information, assessments, interest and penalties (including gross negligence).
- After the audit: objections and appeals pathway, timelines, and collections.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Key Takeaways
By the end of this course, participants should be able to:
- Explain why audits occur and distinguish the main types of CRA GST/HST audits, audit selection methods, and limitation periods.
- Prepare effectively before an audit by establishing appropriate records, retention practices (including electronic records), and proactive controls.
- Manage the audit during fieldwork, including communications, sampling approaches, testing techniques, and the use of waivers.
- Navigate finalization and post audit steps: proposals, wash transactions, access to information, notices of assessment, interest and penalties, objections, appeals, and collections.
Who Will Benefit
- Professionals who want a deeper understanding of CRA GST/HST audit processes to better prepare, manage, and respond to audits.
Prerequisite(s)
- Participants registering for this seminar should have the following prior knowledge:
- GST/HST: Fundamentals course,
- And a strong working knowledge of GST/HST rules.
How to Access the Course
This course is delivered as a live webinar. To receive verifiable CPD hours, you must attend the session live. We recommend joining at least 5 minutes before the scheduled start time. For the best interactive experience, please use a computer equipped with a camera and microphone.
A reminder email with the Zoom link and course details will be sent two business days before the session. If you do not receive it, please check your spam or junk folder.
The same information, including any available materials, will also be posted in advance on our Blackboard LMS.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Joe Marchello, CPA, CA, CFP has over 20 years of accounting, tax and development experience. A highly motivated individual with impeccable judgement and an innate ability to solve financial and accounting problems. Joe obtained his designation specializing in accounting and tax. Accordingly, he then transitioned to project management and residential development with two major GTA developers involved in many major commercial and residential properties across the GTA. He’s an active member of the Chartered Accountants of Ontario and a Certified Financial Planner and has been quoted in various Ontario newspaper articles about Tax, Accounting, Real Estate Development, Fraud and Ethics. Other accomplishments in Joe’s career were equally impactful and included being a leader responsible for Accounting Operations of Tridel, a renowned vertically integrated multifamily residential developer in the GTA. Along with being an active seminar leader in tax, accounting and real estate for Horwath Orenstein (now know as MNP), CPA Ontario, CPA BC and CPA New Brunswick. Advancing through a series of promotions since then, Joe’s leadership has expanded beyond the boundaries of a traditional financial executive and he’s led many strategic initiatives that have had positive impact on multiple business areas, driving down costs, increasing revenue, and improving overall performance of various business units.