Dealing with CRA
CRA has expanded its verification and audit activity. Administrative mistakes are expensive, often repeated, and rarely taught. This session gives you the complete framework.
Matthew Cho
12:00 – 2:30 PM ET
From instalments and filing deadlines through audits, objections, voluntary disclosures, and Tax Court. Covers the complete tax lifecycle for individuals, corporations, and trusts. Includes a Teach Test and live Q&A at the close of session.
Materials
Verifiable CPD
Included
What We’ll Cover
The rules practitioners get wrong most often, and what the ITA actually says.
CRA has expanded its audit powers, increased verification activity, and made penalties more common. Most practitioners have never had formal training on administrative procedures and have pieced together their knowledge through experience. This session maps the entire tax lifecycle so you know exactly what is required at every stage, and where the costly mistakes happen.
Questions we’ll work through
Your client is a June 15 filer. They assume their tax balance is due June 15. Are they right?
A corporation claimed a dividend refund last year. Can instalments for this year be based on the net tax paid?
A client did not file their 2024 return on time, expecting a loss carry-back from 2025 to eliminate the tax. Is the late-filing penalty still triggered?
CRA is asking for documents that seem irrelevant to the issue under audit. Does the client have to provide them?
An individual was reassessed on October 31, 2025. They only discovered it in February 2026, outside the 90-day window. Is it too late to object?
A client wants to correct past filings without full penalties. Is the Voluntary Disclosure Program still a viable option?
Which forms carry severe penalties for non-filing and are most commonly missed in practice?
A client missed a deadline due to illness. Can CRA waive the resulting penalties and interest even though the strict requirements were not met?
The Tax Lifecycle
Every stage from year-end planning through litigation — and what you need to do at each one.
This session will help you navigate CRA procedures with confidence and avoid the administrative mistakes that cost clients money. Includes live Q&A, a Technical Corner deep dive, and a Teach Test. Recording included for all who sign up.
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Dealing with CRA
Common scenarios covered
Client filed late, expecting a loss carry-back to cover it
The loss eliminates the tax, but not the late-filing penalty or interest already accrued.
Corporation underpaid instalments after a large dividend refund year
Instalment base must be computed without the dividend refund. A common and expensive oversight.
CRA audit requesting documents far beyond what seems relevant
CRA has broad powers. Knowing where the limits are, and where they are not, matters at this stage.
T1135 or T1134 not filed, or filed late, for a foreign property or affiliate
Penalties are severe and can run back to when the form was due, not when the assessment is issued.
Client wants to object but the 90-day window has passed
Individuals have one year from the filing due date. This extension is widely misunderstood and frequently missed.
Client asking whether to pay disputed tax while the objection is pending
Interest is not deductible and accrues daily. Paying is not an admission of weakness, and often makes sense.
Meet Your Presenters
Michael Cadesky
Michael Cadesky is the managing partner at Cadesky Tax and a committed contributor to the tax and accounting professions since 1980, earning the title of Fellow from CPA Ontario. He is a past governor of the Canadian Tax Foundation, past chair of STEP Canada and STEP Worldwide, and past chair of the CPA Canada Tax Committee for Small and Medium-Sized Enterprises. Michael is also the co-author of 11 books on tax subjects and the author or co-author of numerous papers and articles on Canadian and international taxation.
Hugh Woolley
Hugh Woolley is an independent tax consultant who has taught income tax for over 30 years for a number of different professional organizations. Hugh has written courses for CPA Canada and over 10 papers for the B.C. Tax Conference as well as papers for the CTF's National Tax Conference and STEP Canada's National Conference. From 1990–1992 he worked at the CRA's Rulings Directorate in Ottawa writing "butterfly" tax rulings. Hugh is a past Governor of the Canadian Tax Foundation.
FAQ
When can I access the course?
Immediately upon purchase. All course materials are available on-demand, allowing you to start learning right away.
How long do I have access?
You have 1-year all-access to the course materials. Watch and review the content as many times as you need, at your own pace.
Does the course provide CPD?
Yes. Upon completion, you will receive a verifiable CPD certificate indicating all instructional learning hours and required details.
What's included in the course?
Full video recording of the seminar, plus slides with detailed notes for your reference. Additional resources may be included.
Can I watch on any device?
Yes. Access the course from your computer, tablet, or phone — any device with internet access.