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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.

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.

RS

Rotfleisch & Samulovitch P.C.

CRA's Increasing Use Of Digital Tools And AI Analytics To Enforce Penalties: What Canadian Taxpayers Need To Know Now

The Canada Revenue Agency (CRA) is increasingly adopting advanced digital tools and artificial intelligence (AI) analytics to enhance tax compliance and enforcement.

RS

Rotfleisch & Samulovitch P.C.

CRA's Expanding Use Of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need To Know Now

From 2020 to 2025, the Canada Revenue Agency (CRA) has significantly increased the use of administrative penalties as a core enforcement tool.

RS

Rotfleisch & Samulovitch P.C.

Foreign Assets Under The Microscope: Navigating Today's T1135 Audit Push

Many Canadians hold foreign investments, ranging from offshore bank accounts to international real estate and securities.

BL

Borden Ladner Gervais LLP

How A CRA Tax Audit That Uses Bank Deposit Analysis Affects Tax Reassessments In Canadian Tax Litigation: Comparing Premier Fasteners Inc. v The King And Hickman Motors Ltd. v Canada

RS

Rotfleisch & Samulovitch P.C.

Tax Audits Not Always Correct

MK

Millar Kreklewetz

When CRA And Revenu Québec Tax Audits Turn Into Criminal Investigations: Insights From Gravel V. Agence Du Revenu Du Québec

RS

Rotfleisch & Samulovitch P.C.

Return Of The Dodge Charger
Automotive Weekly

Canada Transport

CM

Crowe MacKay LLP

CRA Audits Purpose-Built Housing Rebate

MK

Millar Kreklewetz

AI In SOC 2 Audits: Efficiency, Accuracy, And The Road Ahead

Canada Technology

PA

PKF Antares

Est-ce que les vérifications de l'ARC pourraient bientôt ressembler à une procédure judiciaire?

Canada Accounting

MT

Miller Thomson LLP

CRA Reassessments Behave Like Capital Events

CT

Counter Tax Litigators

CRA Continues To Have Major Problems In Call Centres: Auditor General's 2025 Report | Canadian Tax Lawyer Analysis

RS

Rotfleisch & Samulovitch P.C.

CRA Audits And Disputes: A New Test Of Control And Judgement

Canada Accounting

CT

Counter Tax Litigators

Bill 30: What B.C. Employers Need To Know About The New Serious Illness Or Injury Leave

Canada Employment

AH

Alexander Holburn Beaudin + Lang LLP

New Saskatchewan Employment Standards Regulations Set To Come Into Force January 1, 2026

Canada Employment

MA

MLT Aikins LLP

Vicarious Liability Action Against Employer Of Defendant Struck As Vexatious (Jones-Moore v. Moore)

Canada Employment

GR

Gardiner Roberts LLP

Province Launches First IESO-led Competitive Process For Underwater High Voltage Transmission Line In Toronto

MT

McCarthy Tétrault LLP

Expropriation Law: Important Notice For Homeowners

Canada Real Estate

M

McQuarrie

CRA's Increasing Use Of Digital Tools And AI Analytics To Enforce Penalties: What Canadian Taxpayers Need To Know Now

The Canada Revenue Agency (CRA) is increasingly adopting advanced digital tools and artificial intelligence (AI) analytics to enhance tax compliance and enforcement.

RS

Rotfleisch & Samulovitch P.C.

CRA's Expanding Use Of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need To Know Now

From 2020 to 2025, the Canada Revenue Agency (CRA) has significantly increased the use of administrative penalties as a core enforcement tool.

RS

Rotfleisch & Samulovitch P.C.

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

The Canada Revenue Agency (CRA) has expansive powers to enforce compliance with the Income Tax Act, notably through Section 231.2, which allows the agency to demand documents or information from individuals or entities during a tax audit.

RS

Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

Subsection 231.1(1) of the Income Tax Act (ITA) outlines the powers of CRA during a tax audit or examination. Before the legislative changes in 2022, the text read as follows...

RS

Rotfleisch & Samulovitch P.C.

Dos And Don'ts Of Responding To Software Vendor Audits

Canada Commercial

TL

Torys LLP

Controlling CRA Exposure: Pre-Audit To Audit (Overview)

CT

Counter Tax Litigators

CRA To Acquire Strong New Audit Powers

BL

Borden Ladner Gervais LLP

The Rapid Penetration Of Decentralized Finance (DeFi)

Canada Technology

PA

PKF Antares

Bank Of Nova Scotia v The King – How A Procedural Rule On Loss Carrybacks Triggered $7.9M In Interest Arrears On Tax Not Owing

RS

Rotfleisch & Samulovitch P.C.

Toyota Bets Big On Plug-in Hybrids As EV Adoption Slows
Automotive Weekly

Canada Transport

CM

Crowe MacKay LLP

When Do I Need A Tax Or Trade Lawyer?

MK

Millar Kreklewetz

Offshore Asset Exposure: How The CRA Builds Its Case Before You Know You're In One

CT

Counter Tax Litigators

Pay Equity Blitz Audits Are Coming For Federally-Regulated Employers

Canada Employment

F

Fasken

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

MT

McCarthy Tétrault LLP

When Do I Need A Tax Or Trade Lawyer?

In my 35+ years of experience, I have seen the tax world evolve quite a bit. It used to be that tax or trade lawyers were engaged very early on in most disputes. Usually at the time of audit.

MK

Millar Kreklewetz

Offshore Asset Exposure: How The CRA Builds Its Case Before You Know You're In One

The CRA no longer relies on blunt audit tactics to detect offshore non-compliance. It operates a layered system; data-driven, globally integrated, and increasingly predictive.

CT

Counter Tax Litigators

Pay Equity Blitz Audits Are Coming For Federally-Regulated Employers

Over the past few years, federal employers with 10 or more employees have been engaged in the important but time-consuming process of developing their initial pay equity plan as required by the new Pay Equity Act (the "Act").

Canada Employment

F

Fasken

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

Les contribuables peuvent facilement commettre des erreurs en naviguant dans un différent en matière de prix de transfert s'ils n'ont pas examiné...

MT

McCarthy Tétrault LLP

Les Obligations D'Information Financière Ne Sont Pas Toutes Égales : Deux Lois, Deux Réalités

Canada Accounting

MT

Miller Thomson LLP

CRA In-Audit Conflict: Managing Risk & Taking Control

The data shows that CRA is hunting more tax revenue. CRA audits are not neutral reviews – they are structured to challenge tax positions and extract revenue.

Canada Accounting

CT

Counter Tax Litigators

Pushing Back - Lessons From The Divisional Court Re OHIP Billing Audits

On January 10, 2025, the Ontario Divisional Court released its decision in Dixie X-Ray Associates Ltd. v. Ontario (Minister of Health). This pivotal decision not only clarifies what qualifies...

Canada Healthcare

TM

Torkin Manes LLP

CBSA Audit Priorities

The Canada Border Services Agency ("CBSA") resets its "audit priority areas" twice per year. Essentially, the CBSA designates certain tariff classification codes...

Canada International

MK

Millar Kreklewetz

L'organisme de réglementation en matière d'expertise comptable accroît ses pouvoirs de surveillance

Le Conseil canadien sur la reddition de comptes (le « CCRC ») a récemment modifié ses règles (les « Règles ») applicables aux cabinets d'experts-comptables prenant part à son...

Canada Accounting

BC

Blake, Cassels & Graydon LLP

Vaping Audits & Assessments Are Here

Canada International

MK

Millar Kreklewetz

CRA Auditing Condo Assignment Sales

MK

Millar Kreklewetz

Public Accounting Regulator Expands Oversight Powers

Canada Accounting

BC

Blake, Cassels & Graydon LLP

It's Debatable: Unresolved Corporate Governance Issues Impacting 2025

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

CRA's Power To Audit And Assess: New Developments, Old Problems

OH

Osler, Hoskin & Harcourt LLP

Federal Court Of Appeal Confirms CRA Can Collect Arrears Interest Despite Absence Of A Tax Debt

DW

Davies Ward Phillips & Vineberg

CRA Auditing Vaping Industry

Canada International

MK

Millar Kreklewetz

Top 8 Ways To Prepare Your Business For Sale And Maximize Its Value

Canada Commercial

S

Sobirovs Law Firm

When Can I Carryover A Loss On My Taxes? CRA's Audit Policy On Loss Claims Exceeding $200,000

RS

Rotfleisch & Samulovitch P.C.

CRA's Expanded Audit Powers: Courts, Oaths, And Potential Penalties

Canada Accounting

F

Fasken

Élargissement des pouvoirs de vérification de l'ARC: ordonnances d'exécution, interrogatoires et pénalités

Canada Accounting

FF

Fasken (French)

Canada Commercial

CP

Carters Professional Corporation

Tax Litigation Video Series - What To Do When The CRA Calls (Video)

AB

Aird & Berlis LLP

No "One-Stop Shopping" To Resolve Tax Disputes: SCC Decisions In Dow Chemical And Iris Technologies

ML

McMillan LLP

Budget 2024 Grants CRA Expansive New Audit Powers

MA

MLT Aikins LLP

See more

Highlighted Content

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

RS

Rotfleisch & Samulovitch P.C.

CRA's Increasing Use Of Digital Tools And AI Analytics To Enforce Penalties: What Canadian Taxpayers Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

CRA's Expanding Use Of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

RS

Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide To Canada Emergency Wage Subsidy Claims Audits And Appeals

RS

Rotfleisch & Samulovitch P.C.

How To Deal With A Cryptocurrency Tax Audit: Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

See more

Tax Litigation Video Series - What To Do When The CRA Calls (Video)

AB

Aird & Berlis LLP

Insider Threats: Identifying And Mitigating Risks From Within (Video)

CM

Crowe MacKay LLP

Our "Tax Take" On Canada's COVID-19 Economic Response Plan (Video)

MP

Moodys Private Client Law LLP

Accelerating Business | Episode 3 (Video)

GW

Gowling WLG

Nouveautés en droit fiscal : Soyez bien au fait (Video)

SE

Stikeman Elliott LLP

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