Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This seminar provides participants with an in-depth look at CRA Audit procedures and discusses how audits are selected, common assessment areas, and how to minimize audit assessments.
One of the most unsettling situations for taxpayers involves the receipt of an audit notice. Building upon GST/HST: The Fundamentals, this seminar provides an in-depth examination of the audit process. In addition, the most common audit exposures for taxpayers are discussed in detail.
During this seminar, you will receive an overview of a typical Canada Revenue Agency (CRA) audit from start to finish as well as learn about the most common audit exposures that create assessments for taxpayers. This knowledge will enable you to minimize GST/HST exposures by identifying the most common compliance examples in real-life businesses. Finally, the seminar will explain ways to proactively prepare for a future audit, manage an audit, and cope with post-audit issues, including the assessment of penalties and the notice of objection process. This information will benefit those who work with sales taxes on a daily basis, as well as those practitioners that do not practice full time with sales tax matters.
Topics Include:
- Overview of the audit – audit basics, types of audits, audit selection, audit lottery, audit period, standardized accounting, voluntary disclosures, and director’s liability;
- Before the audit – proactivity and record retention;
- During the audit – onsite audit communications, tips, and techniques as well as waivers;
- Finalizing the audit – proposed assessment, wash transactions, information access, notice of assessment, interest, and penalties;
- After the audit – notice of objection and notice of appeal; and
- Common audit exposures – updated laws, record keeping, meals and entertainment restriction, taxable benefit remittance requirement, expense reimbursements, non-collection of tax, supplies between related parties, builders as landlords, real property purchases, GST vs. HST place of supply rules and applying current and correct tax rates.
NOTE: This course description has been revised and reflects updates for 2025. If you have any questions, please contact pdevents@cpaontario.ca.
Other Available Sessions
Schedule
- December 1, 2025, 1:00 p.m. - 5:00 p.m.
- December 4, 2025, 1:00 p.m. - 5:00 p.m.
Key Takeaways
By the end of this course, participants will be able to:
- Explain the importance of a CRA audit;
- Describe the different types of CRA audits;
- Describe the audit process;
- Describe a taxpayer’s rights and responsibilities; and
- Identify the most common audit exposures.
Who Will Benefit
Although all seminar participants will gain a significant amount of knowledge about audits, this seminar will benefit mainly those who want to obtain a greater understanding of the common GST/HST audit exposures as well as the CRA audit process.
Prerequisite(s)
Participants registering in this seminar should have the following prior knowledge:
- GST/HST: Fundamentals
- A strong working knowledge of GST/HST rules.
How to Access the Course
This course is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
If available, course materials can be accessed 2 business days prior to the course and should be downloaded in advance.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Babar Khan is an experienced cross-border tax professional with over 14 years of experience in US & Canadian tax compliance and advisory work. He specializes in taxation for Expatriates, Business Travelers, High Net Worth Individuals and Owner-Managed businesses. Babar also teaches at Canada’s Schulich School of Business and CPA Ontario. Babar holds an MSc (Tax) from University of Oxford (UK), an MBA from Schulich School of Business and a BBA from University of Toronto. He is also a dual US and Canadian CPA. Babar also serves on the board of a UK based EdTech company.