ARQ Corporate Income Audit — Montreal CPA Firm Near You: Québec Corp Defense

An ARQ Corporate Income Audit (Vérification du revenu des sociétés) is an in-depth review by Revenu Québec to confirm that your company’s declared corporate income, expenses, and deductions accurately reflect its financial reality. This audit focuses on the CO-17 return, cross-checking every line item—sales, payroll, and expenses—against QST, GST/HST, and banking data. Mackisen CPA Montreal provides complete corporate defense, combining accounting accuracy, legal reasoning, and direct communication with ARQ auditors to protect your business from unjust reassessments.

Legal Foundation

Law: Taxation Act (Québec) arts. 34–36 (right of inspection and verification of accounts); Tax Administration Act art. 93 (information demand powers).
Jurisprudence: Société d’énergie de la Baie James v. ARQ (2014 CQ) — established that corporate audits must respect the principles of fairness and reasonableness, and that taxpayers must be allowed to explain financial discrepancies before a reassessment.

Why You Need a CPA for a Corporate Income Audit

Corporate income audits are not random—they are data-driven. Revenu Québec compares your financial ratios to industry benchmarks, supplier invoices, and cross-filed data (GST/QST, RL-1, T4A, CO-17). Even small mismatches between sales reported to CRA and ARQ can lead to a full corporate-income reassessment. Mackisen CPA Montreal prepares your file using reconciled financials and legal arguments grounded in the Taxation Act.

Learning insight: The best defense against reassessment isn’t reaction—it’s documentation. The CPA who understands your numbers best controls the narrative.

What Mackisen CPA’s Corporate-Income Audit Defense Includes

• Full CO-17 reconciliation with the company’s financial statements.

• Verification of income recognition under GAAP/ASPE principles.

• Cross-match of QST, GST/HST, and CO-17 filings for consistency.

• Verification of related-party transactions, loans, and management fees.

• CPA-certified response package with supporting schedules and legal citations.

• Representation with ARQ auditors and appeal officers during every stage.

Learning insight: In Québec, every deduction is a claim, and every claim must be proven. A CPA gives every line of your return a legal foundation.

Common Triggers for ARQ Corporate Income Audits

• Inconsistent revenue totals between CO-17 and FPZ-500-V (QST returns).

• Repeated losses over multiple years.

• Related-party transactions without written agreements.

• Management fees, bonuses, or shareholder loans without documentation.

• Sudden changes in profitability, margins, or capital-asset purchases.

Mackisen CPA Montreal identifies these risk signals early and prepares factual evidence that aligns with legal accounting standards.

How Mackisen CPA Manages ARQ Corporate Audits

1. Conducts a complete forensic analysis of financial statements.

2. Reconciles all inter-company and related-party accounts.

3. Verifies income recognition timing under Taxation Act and ASPE.

4. Reviews management fees, professional expenses, and CCA claims.

5. Provides a structured CPA-signed reply file that meets ARQ evidentiary requirements.

Learning insight: The auditor sees your numbers; your CPA shows them the business behind those numbers. Context wins every audit.

Benefits of Professional Representation

• Protects against double taxation from CRA and ARQ inconsistencies.

• Prevents overreach into personal accounts or shareholder finances.

• Reduces the likelihood of multi-year reassessments.

• Provides credibility through CPA certification and transparent reporting.

• Builds a permanent compliance record that improves future audit readiness.

Learning insight: Audits are about trust—and trust is built with evidence. Mackisen CPA makes your file audit-proof by design, not by chance.

SEO Optimization and Learning Value

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Learning insight: Corporate audits measure not just profit—but process. A CPA ensures both stand up under scrutiny.

Real Client Success

• A Montréal construction company avoided a $250 000 reassessment after Mackisen CPA proved that timing differences between CRA and ARQ filings were due to accrual adjustments.

• A professional-service firm resolved an ARQ inquiry in one week when our team provided CPA-certified documentation of management-fee contracts.

• A manufacturing business preserved its small-business rate after Mackisen CPA demonstrated that associated companies met Québec SBD eligibility rules.

Why Mackisen CPA Montreal

Mackisen CPA Montreal provides end-to-end defense for ARQ and CRA corporate audits. Our bilingual accountants combine 35 years of experience in audit, tax law, and financial analysis. We ensure that every number in your CO-17 return is documented, defensible, and aligned with the law.

Learning insight: Auditors test the past. CPAs protect the future. Mackisen CPA Montreal does both—with precision and professionalism.