CRA trust accounts examination (payroll / GST/HST)
CRA
Within 30 days
Time-sensitive
- Generally takes place within 30 days (CRA)
- Amounts owing at the end of the examination are due immediately (CRA webinar)
- After the NOA: objection (T400A) within 90 days of the assessment date
What this usually means
CRA is examining money you hold in trust for the government: payroll deductions and GST/HST collected. It checks withholding, remitting, reporting and worker classification. It is narrower than a tax audit. The examination is mandatory, and you are legally required to provide the books and records requested. At the end, the officer gives you a statement of account (PD 83-1) with the findings.
What to gather
- The letter (all pages)
- Envelope and date received
- Account numbers (masked)
- Payroll journals
- T4 and T4A slips and summaries
- Remittance records
- GST/HST returns and filing history
Sources
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