ARQ Desk Review (Vérification de base) - Montreal CPA Firm Near You: Fast Proof in Québec

An ARQ Desk Review (Vérification de base) is a preliminary audit by Revenu Québec that requests supporting documents for specific credits, deductions, or refunds. These reviews are typically triggered by data mismatches, missing receipts, or automated anomaly detection. While less intrusive than a field audit, a desk review can still delay refunds and lead to reassessments if not handled carefully. Mackisen CPA Montreal ensures that your documentation, explanations, and calculations meet Revenu Québec’s exact standards—preventing escalation to a full audit.

Legal Foundation

Law: Tax Administration Act (Québec) art.93 (power to require supporting documents); Taxation Act ss.9–12 (obligation to substantiate deductions).
Jurisprudence: Lac d’Amiante du Québec Ltée v. Québec (2001 SCC) — established that tax authorities must apply procedural fairness and allow taxpayers to explain discrepancies before reassessment.

Why You Need a CPA for a Desk Review

Revenu Québec uses sophisticated AI filters to detect irregularities across GST, QST, income tax, and payroll data. Many “routine verifications” uncover significant issues simply because the taxpayer’s response is incomplete or late. Mackisen CPA Montreal prepares full, CPA-certified responses that address every detail requested, including source receipts, proof of payment, and reconciliation with filed returns.

Learning insight: A desk review isn’t about numbers—it’s about evidence. The first to submit organized proof wins the audit.

What Mackisen CPA’s Desk Review Response Includes

• CPA-certified documentation of deductions, receipts, and invoices.

• Cross-verification of GST/QST input-tax refunds with FPZ-500-V returns.

• Reconciliation of payroll, business, or rental data with filed RL-1 and RL-31 slips.

• Adjusted summaries explaining variances using plain-language justifications.

• Secure transmission of all files via encrypted portal to ARQ auditors.

Learning insight: Revenu Québec reads clarity like compliance. A CPA turns every document into an argument backed by law.

Common Triggers for ARQ Desk Reviews

• Unusually large refund or credit request (GST/QST, medical, or tuition).

• Discrepancies between RL-slips and the taxpayer’s return.

• Late or missing receipts for deductions or donations.

• Inconsistent expense levels year-over-year.

• Automated AI flag from ARQ’s “comparative intelligence” program.

Mackisen CPA Montreal identifies these triggers, anticipates auditor concerns, and provides preemptive explanations that satisfy reviewers in one submission.

How Mackisen CPA Handles ARQ Desk Reviews

1. Reviews the original notice of verification and requested items.

2. Gathers receipts, statements, and invoices directly from clients or suppliers.

3. Reconciles each deduction or credit to its source RL-slip or FPZ-500-V filing.

4. Prepares a legal memorandum referencing Taxation Act articles to support eligibility.

5. Submits the CPA-certified response electronically and tracks confirmation of receipt.

Learning insight: ARQ audits end where precision begins. A CPA’s binder closes files faster than an appeal.

Benefits of Professional Representation

• Accelerates refund release through compliant documentation.

• Prevents unnecessary reassessment and future audit selection.

• Demonstrates transparency and reliability to Revenu Québec.

• Avoids costly penalties for incomplete or late responses.

• Provides peace of mind through CPA-certified defense documentation.

Learning insight: Speed, structure, and strategy are the three currencies that close an audit. Mackisen CPA manages all three.

SEO Optimization and Learning Value

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Learning insight: Revenu Québec’s algorithms test accuracy, not honesty. A CPA ensures both are documented.

Real Client Success

• A Montreal small business obtained a $37,000 QST refund release in 11 days after Mackisen CPA reconstructed missing invoices.

• A self-employed consultant cleared a desk review in one round by submitting CPA-certified reconciliation of travel expenses.

• A rental-property owner avoided reassessment when our firm demonstrated that utility and repair invoices met TA s.35 eligibility.

Why Mackisen CPA Montreal

Mackisen CPA Montreal combines tax-law expertise with audit experience to deliver precise, persuasive responses. Our bilingual team handles ARQ desk reviews for individuals, corporations, and professionals across Quebec—ensuring compliance and fast resolution.

Learning insight: In an ARQ review, speed without structure is useless. Mackisen CPA gives you both—proof that passes the test and protection that lasts.