CRA GST/HST Sales Tax Review, Audit And Examination Support, Plus T2 Corporate Tax Review Canada
If you received a letter from the CRA, you usually need to respond with organized books and records, clear tie-outs, and the right supporting documents.
We help businesses respond to GST/HST reviews, audits, and trust accounts examinations, and we also support T2 corporate tax reviews (including CARP), audits, and reassessment follow-ups.
Services
Responding After Assessment (Review Letters, Document Requests, Automatic Reassessment Risk)
Many CRA files begin after your return is assessed, then CRA sends a request for supporting documents or explanations. CRA uses different review programs and may ask for proof of specific line items.
GST/HST pre-assessment reviews often happen on refund claims before payment is approved.
GST/HST post-assessment audits or examinations can be selected based on risk or randomly.
T2 corporate reviews can include limited line-item checks, including CARP requests for information.
If you do not respond within the timeline on a CARP request, CRA notes it can result in an automatic reassessment. If you need more time, CRA indicates you can request an extension using the instructions in the letter.
GST/HST sales tax review, audit and trust accounts examination support
CRA GST/HST actions usually focus on whether your tax reporting matches your books and records. CRA also explains that a trust accounts examination is a review of your books and records, and it is not the same as a full audit. If concerns arise, it can be referred for audit.
What We Do For GST/HST Files
Letter triage
Identify the period, CRA program type, and the exact request list.
GST/HST tie-outs
Reconcile sales, deposits, GST/HST returns, and the general ledger.
ITC support package
Verify invoices and receipts, then summarize ITCs in a clean schedule.
Tax code checks
Review GST vs HST application and correct mis-coded transactions.
Clean evidence folders
Clear naming, totals that match schedules, and quick navigation for the reviewer.
T2 corporate tax review, CARP requests, audit support, and reassessment follow-ups
CRA may select a T2 return for review, sometimes focusing on specific line items and supporting documents. If your file expands, CRA can ask for deeper schedules and explanations.
What We Do For T2 Files
CARP and limited review responses
Provide the exact support CRA requested, tied to the T2 and financial statements.
Audit-ready schedules
Reconcile sales, deposits, GST/HST returns, and the general ledger.
Balance sheet continuity checks
Opening balances, retained earnings, shareholder activity, loans, and capital assets.
Reassessment support
Review what changed, validate CRA adjustments, and prepare next-step documentation.
What documents CRA commonly asks for
CRA reviews are evidence-based. Your numbers must be supported by organized books and records. CRA guidance is generally to keep required records and supporting documents for six years from the end of the last tax year they relate to.
Common GST/HST evidence
- GST/HST returns for the period under review
- Sales invoices, sales summaries, and tax reports
- Bank statements, deposits, and payment processor statements
- Supplier invoices and receipts supporting ITCs
- General ledger, tax code detail, and audit trail exports
Common T2 evidence
- Trial balance and general ledger detail
- Financial statements and working papers that support reviewed lines
- Schedules for key balances (A/R, A/P, loans, shareholder activity, fixed assets)
- Explanations for year-over-year variances and unusual transactions
If receipts or documents are missing, CRA guidance is to include a written explanation or call the number on the letter to explain the situation.
Book your
Book a CRA review support call
If you have a CRA letter, bring it to the call. We will confirm the deadline, review the request, and build a practical document checklist for your next steps.
Quick Intake
Share a few details and we will guide the next step.
