swallowhotyl

ponedjeljak, 18.10.2010.

The Tax Man Cometh... To Search

You’re at your office, or home, and the doorbell rings – it’s the Canada Revenue Agency (“CRA”).The first thing to do is find out why they’ve come. If it is an “inspection, audit or examination” of your books and records under §231.1 Income Tax Act (“ITA”) then they have a right to be at your place of business, during business hours, to do these things.Just collect a copy of the business card of the officer and ask them to write what authority under the ITA they are relying on. Other than that.

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