What a CRA audit is (and is not)
Audits review whether returns match the records. They are different from collections calls, though one can lead to the other.
Plain meaning
An audit checks selected returns or issues against supporting documents. Matching, sampling, or issue-focused reviews are all common. The goal on the agency side is to confirm or adjust reported amounts.
How it differs from collections
Collections staff chase balances already assessed. Audit staff decide whether assessments should change. You can be in audit with no balance due, or in collections with no open audit. Read the letterhead and the officer's title.
What letters may say next
After questions, you might see a proposal outlining adjustments, then a notice of reassessment or a letter saying no change. Each document starts its own response window.
What to gather
Filed returns, working papers, receipts for claimed amounts, and any questionnaires already answered. Keep a copy of everything you send.
Important limits
Informational only—not a prediction of your result and not advice.