A CRA auditor will contact you by mail or phone, or both, to begin the audit process and inform you of the date, time, and location of the audit.
Normally, on-site audits take place at your personal residence, your place of business, or at your representative’s office. The auditor will present you with a valid identification card upon arrival, and then start the audit. On-site audits can be helpful, because they often allow questions to be addressed quickly and can minimize delays in completing the audit.
If the audit is not conducted on-site, it will take place at a CRA office. The CRA makes the best use if its resources by centralizing the management of some audit files to particular CRA office locations. This means that you may be assigned an auditor who is located outside your geographic region. In this situation, the auditor will ask that you bring or send any supporting documents required for the audit.
In both cases, the auditor may need to make copies of your electronic records or borrow some of your documents. The auditor will give you a detailed receipt for any borrowed documents and return them as soon as possible.