ARQ Targeted Audit (Ciblée) — Montreal CPA Firm Near You: Fix the One Issue

An ARQ Targeted Audit (Vérification ciblée) is a focused investigation by Revenu Québec aimed at one specific item—such as a single deduction, tax credit, or business expense—that appears inconsistent or high-risk. Unlike general audits, these reviews zero in on a precise anomaly identified by data analytics or cross-file comparisons. Mackisen CPA Montreal ensures that this “one-issue” audit doesn’t become a multi-year, multi-topic reassessment by addressing the problem directly, with documented evidence and legal precision.

Legal Foundation

Law: Tax Administration Act (Québec) art. 93 (information and document requests); Taxation Act ss. 9–12 (substantiation of deductions).
Jurisprudence: Lac d’Amiante du Québec Ltée v. Québec (2001 SCC) — confirmed that every reassessment must be based on verified evidence and the taxpayer must be given an opportunity to explain discrepancies.

Why You Need a CPA for a Targeted Audit

Even a simple one-line query—such as a “large advertising deduction” or “missing RL-31 slip”—can escalate into a full-scope audit if your response is incomplete. ARQ auditors often use targeted audits as a screening tool to determine whether further investigation is warranted. Mackisen CPA Montreal crafts comprehensive, CPA-certified replies that address the issue thoroughly, preventing unnecessary expansion.

Learning insight: In a targeted audit, silence invites suspicion; documentation ends discussion.

What Mackisen CPA’s Targeted-Audit Service Includes

• Detailed review of the notice of verification and auditor’s focus item.

• Reconciliation of the questioned figure with original books, ledgers, and receipts.

• Legal memo citing the applicable Taxation Act provisions and jurisprudence.

• Preparation of CPA-certified supporting schedules and summary of proof.

• Direct representation with ARQ officials to close the audit efficiently.

Learning insight: When ARQ narrows the scope, your CPA’s job is to keep it narrow—and close it fast.

Common Triggers for ARQ Targeted Audits

• Large or unusual deductions (meals, travel, advertising, home office).

• Missing or mismatched RL slips (e.g., RL-1, RL-3, RL-31).

• Repeated claims of refundable credits (QST, CDAE, CII).

• High year-over-year fluctuations in reported income or expenses.

• Incomplete supporting documentation from a previous desk review.

Mackisen CPA Montreal identifies these red flags early and prepares bullet-proof responses that demonstrate compliance in a single submission.

How Mackisen CPA Manages ARQ Targeted Audits

1. Conducts a forensic review of the single issue under verification.

2. Compiles and validates every related invoice, bank record, and slip.

3. Drafts a legal explanation linking each deduction to TA and QST provisions.

4. Submits an organized digital binder that eliminates ambiguity.

5. Monitors the auditor’s review timeline to ensure fast closure.

Learning insight: Every page you submit should answer a question before it’s asked—that’s the hallmark of professional audit defense.

Benefits of Professional Representation

• Prevents the scope of the audit from widening.

• Reduces risk of reassessment or penalty under TA s. 1014.

• Speeds up refund release or credit reinstatement.

• Demonstrates good faith and transparency to Revenu Québec.

• Provides permanent documentation for future audit cycles.

Learning insight: A one-issue audit is like a leak—ignore it and it floods; fix it with a CPA and the structure stays dry.

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Learning insight: Algorithms identify irregularities; CPAs prove legitimacy. Data triggers audits—evidence ends them.

Real Client Success

• A Laval marketing agency avoided a $14 000 reassessment after Mackisen CPA demonstrated the legitimacy of sponsorship expenses through verified contracts.

• A real-estate investor cleared an RL-31 mismatch in under ten days by providing CPA-certified reconciliations of rental statements.

• A restaurant chain received a clean report when Mackisen CPA traced meal-expense receipts directly to promotional events.

Why Mackisen CPA Montreal

Mackisen CPA Montreal has more than 35 years of combined experience defending Québec taxpayers in targeted and full-scope audits. Our bilingual team combines accounting accuracy with legal reasoning, ensuring that every claim stands the test of law, not just software.

Learning insight: ARQ tests compliance one issue at a time. Mackisen CPA proves compliance every time.