Canada: Audit

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Welcome to the Mondaq Audit Law homepage, here you will find thought leadership articles, podcasts, videos and webinars covering topics including accounting and audit law and insights.
Article
Data Privacy And Audit Evidence Challenges: If It’s Not Auditable, It’s Not Usable
As organizations rapidly adopt AI tools in audit and finance workflows, a critical gap is emerging between operational efficiency and regulatory compliance. While AI accelerates analysis and reduces manual effort, it fundamentally disrupts the audit evidence chain through issues of data control, traceability, and reproducibility that traditional frameworks were not designed to address.
Canada Accounting
PA
PKF Antares
Curated
Why Ontario Employer Health Tax (EHT) Assessment Disputes Frequently Escalate Into Tax Litigation: EHT Rules, Tax Audit Risk, And EHT Appeals
Employer Health Tax Ontario (EHT) is a critical provincial payroll tax that continues to generate significant tax audit disputes and litigation risk for Ontario employers. As businesses grow, restructure, or adopt more complex payroll and corporate arrangements, exposure to an Employer Health Tax reassessment increases materially.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
Why Ontario Employer Health Tax (EHT) Assessment Disputes Frequently Escalate Into Tax Litigation: EHT Rules, Tax Audit Risk, And EHT Appeals
Employer Health Tax Ontario (EHT) is a critical provincial payroll tax that continues to generate significant tax audit disputes and litigation risk for Ontario employers. As businesses grow, restructure, or adopt more complex payroll and corporate arrangements, exposure to an Employer Health Tax reassessment increases materially.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
The Transfer Pricing Audit: 2026 Transfer Pricing Guide – Part 2
Navigate the complexities of Canadian transfer pricing audits with expert guidance on documentation requirements, CRA audit powers, and privilege protection. Learn strategic approaches to functional interviews, information requests, and compliance obligations while understanding the consequences of non-compliance and proposed legislative changes that could significantly impact audit procedures.
Canada Tax
MT
McCarthy Tétrault LLP
Curated
A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec
As an experienced Canadian tax lawyer specializing in tax audits and investigations, I often advise clients on the critical distinctions between tax audits and criminal investigations under Canadian tax legislation, whether conducted by the Canada Revenue Agency (CRA) or Revenu Québec.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
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