If the Canada Revenue Agency (CRA) audits you, you have a legal right to see the auditor’s internal notes, working papers, and penalty recommendations (the T20 report). You can obtain these by filing an Access to Information and Privacy (ATIP) request online. The government fee is only $5 CAD.
Getting hit with a Notice of Reassessment after a Canada Revenue Agency (CRA) audit is a stressful experience. Often, taxpayers in cities like Calgary, Alberta, or Halifax, Nova Scotia, receive a massive tax bill but the official letter provides very little explanation as to how the auditor arrived at those numbers. Without knowing exactly what the auditor was thinking, fighting the assessment feels like boxing in the dark.
Fortunately, Canadian law provides a powerful tool: The Access to Information Act and the Privacy Act. By filing an ATIP request, you can force the CRA to hand over the auditor’s entire file. This includes their secret working papers, internal emails about your case, and the vital T20 Audit Report. Armed with this information, a skilled tax lawyer from our directory can dismantle the auditor’s logic and build a vastly stronger case for your Notice of Objection.
Step-by-Step Process for Filing an ATIP in Canada
Filing an ATIP request is a federal process managed through a central government portal. It applies equally to all Canadians, whether you run a small business in Manitoba or a corporation in Ontario. Here is how to legally extract your file from the CRA.
Step 1: Choose the Right Act (Privacy vs. Access to Information)
You can request information under two different laws. If you are an individual asking for your own personal tax information, you apply under the Privacy Act (which is free). 👤 If you are requesting information on behalf of a corporation, or if you want general CRA policy manuals, you must apply under the Access to Information Act (which costs $5 CAD). Most law firms use the Access to Information Act as a standard practice for business audits.
Step 2: Submit the Request Online
Go to the Government of Canada’s ATIP Online Request portal. Select the Canada Revenue Agency as the target institution. The key to a successful ATIP is being hyper-specific. Do not just ask for “my tax file.” Instead, request: “All auditor working papers, T20 Audit Reports, penalty recommendation reports, and internal correspondence relating to the income tax audit of [Your Name/Company] for the tax years 2022 to 2024.”
Step 3: Wait for Processing and Extensions
By law, the CRA has 30 days to respond to your request. However, if your audit file is massive, they frequently claim a 30-day or 60-day legal extension. If you are planning to file a Notice of Objection, you must remember that your objection deadline is strictly 90 days. You should file your ATIP the moment the audit concludes so you have the documents before your 90-day appeal window closes.
Step 4: Analyze the T20 Report with a Tax Lawyer
When the CD or digital file arrives, it will contain hundreds of pages. The most important document is the T20 Audit Report. 🔍 This document contains the auditor’s narrative-why they disbelieved your expenses, what assumptions they made, and why they decided to apply gross negligence penalties. Your law firm will use these exact words against the CRA in your Notice of Objection or at the Tax Court of Canada.
| Document Requested | What It Contains | Why You Need It |
|---|---|---|
| T20 Audit Report | The auditor’s narrative and final conclusions. | Reveals the exact legal assumptions the auditor made. |
| Working Papers (Excel) | Spreadsheets recalculating your income and expenses. | Shows mathematical errors or misunderstood bank deposits. |
| Penalty Report | Internal justification for gross negligence penalties. | Essential for defending against heavy penalty charges. |
How Much Does it Cost in Canada?
Using the ATIP system is one of the most cost-effective legal strategies in Canadian tax disputes. All fees are in Canadian dollars (CAD).
- Government Filing Fee: $5 CAD for an Access to Information Act request (Free for Privacy Act requests).
- Lawyer / Agent Fees: Having a law firm draft the specific ATIP request and review the resulting hundreds of pages of working papers typically costs between $1,000 and $3,500 CAD.
How Long Does the Process Take?
⌛ Statutorily, the CRA is supposed to provide the documents within 30 days. However, due to massive backlogs in the CRA’s ATIP directorate, wait times of 60 to 90 days (or longer for large corporate files) are extremely common. Do not wait until the last minute to request these files if you have a looming Tax Court deadline.
Frequently Asked Questions (FAQ)
Will filing an ATIP trigger another CRA audit?
No. The ATIP directorate is an entirely separate department focused solely on compliance with information laws. Requesting your own file is a standard legal procedure and does not flag your account for further audits.
Can the CRA hide information in my ATIP release?
The CRA can legally “redact” (black out) certain information, such as the names of confidential informants or information belonging to third-party taxpayers. However, they cannot hide the auditor’s math or legal reasoning regarding your specific assessment.
Does waiting for an ATIP pause my 90-day objection deadline?
Absolutely not. The 90-day deadline to file a Notice of Objection is strict. If your ATIP documents have not arrived by day 80, you must file a basic Notice of Objection to protect your rights, and you can supplement your arguments later once the ATIP arrives.
Can my accountant get this information just by calling the auditor?
Sometimes an auditor will voluntarily share a summary of their working papers during the audit proposal stage. However, once the audit is finalized, they rarely hand over the full internal T20 report without a formal ATIP request.
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