• Professionals who want a deeper understanding of CRA GST/HST audit processes to better prepare, manage, and respond to audits.

• 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. 

• 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.

Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns. 

In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.

Live Webinar FAQs can be found here.  

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.