GST/HST - CRA Audit (On-Demand - CPA PRO)
Overview
This seminar provides participants an in-depth look at CRA Audit procedures and discusses how audits are selected, common assessment areas, and how to minimize audit assessments.
Access expires 180 days from purchase date |
Course Description
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.
Applicable for
Learning Objectives
- 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
- Identify the most common audit exposures
Content
- 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
- 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
Course Content Created: November 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
David Crawford, CPA, CMAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 5
- CPD Hours
- 1
- Ethics Hours
- 0
- AML Hours
- 7
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
GST/HST - CRA Audit (On-Demand - CPA PRO)
- 5
- CPD Hours
- 1
- Ethics Hours
- 0
- AML Hours
- 7
- Credits
Overview
This seminar provides participants an in-depth look at CRA Audit procedures and discusses how audits are selected, common assessment areas, and how to minimize audit assessments.
Access expires 180 days from purchase date |
Course Description
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.
Applicable for
Learning Objectives
- 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
- Identify the most common audit exposures
Content
- 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
- 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
Course Content Created: November 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
David Crawford, CPA, CMAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.