CRA Audit Review 2025 — Prepare, Protect, and Pass Every CRA Review with Mackisen CPA Auditors Montreal

In 2025, CRA audit reviews have become faster, more aggressive, and fully data-driven. The CRA’s AI audit system automatically flags businesses and individuals based on “risk profiles,” comparing tax filings to industry benchmarks and spending patterns. A single missing receipt or irregular transaction can trigger a full review, freezing your refund and exposing you to reassessment, penalties, and interest. But here’s the truth — CRA reviews can be successfully defended when handled professionally from the start. At Mackisen CPA Auditors Montreal, we prepare and defend clients against CRA audit reviews with precision and speed. Our CPA auditors and tax lawyers review CRA requests, organize evidence, and manage every communication to ensure your compliance is perfect and your rights are protected. We don’t wait for CRA to decide your outcome — we define it.

Legal and Regulatory Framework

Income Tax Act (Canada)

• Section 152(1): Grants CRA the authority to review and verify tax returns before assessment.

• Section 230(1): Requires taxpayers to maintain detailed books and records for at least six years.

• Section 231.1: Authorizes CRA to inspect, demand, or request supporting documentation.

• Section 163(2): Imposes penalties for gross negligence if a review reveals inaccuracies.
  Tax Administration Act (Quebec)
  Revenu Québec has parallel powers to conduct pre- and post-assessment reviews, often simultaneously with CRA. Mackisen handles both agencies’ reviews cohesively to maintain accuracy and prevent duplication.

Key Court Decisions

Venne v. The Queen (1984): Poor recordkeeping justifies CRA reassessment based on estimates.
Guindon v. Canada (2015): Negligence penalties can be avoided if taxpayers show reasonable care.
Thibault v. The Queen (2022): Professionally prepared submissions significantly improve review outcomes.
Browne v. The Queen (2022): CRA must consider fairness and context before imposing penalties.
These rulings prove one thing — CRA reviews favor taxpayers who act fast and present strong, organized evidence.

Why CRA Conducts Reviews

CRA audit reviews are not always random — they’re algorithmic. Common 2025 triggers include:

• Large or unusual deductions or credits.

• Discrepancies between T-slips and declared income.

• Inconsistent GST/HST or QST filings.

• Missing records or documentation.

• Repeated business losses or lifestyle-income mismatches.
  CRA’s system is designed to find risk — Mackisen’s system is designed to prove compliance.

Mackisen’s CRA Review Defense Strategy

1. Immediate Review: Analyze CRA’s letter and identify what they’re really asking for.

2. Evidence Preparation: Gather, verify, and organize receipts, invoices, and ledgers into CRA-approved formats.

3. Professional Submission: Prepare complete, accurate responses that reduce scrutiny and prevent escalation.

4. Negotiation and Clarification: Communicate directly with CRA review officers to correct misunderstandings.

5. Audit Prevention: Implement new compliance protocols to avoid future reviews or reassessments.
   We manage every detail so you can stay focused on your life and business — while we handle CRA.

Real Client Experience

A Montreal IT consultant was reviewed for “excessive” travel deductions. Mackisen provided a detailed logbook and receipts, leading CRA to close the review with zero adjustments.
A Quebec retailer faced dual CRA and Revenu Québec reviews for inventory discrepancies. Mackisen reconstructed records and achieved a full clearance within three weeks.

Common Questions

Is a CRA review the same as an audit? No — it’s a preliminary step, but it can turn into one if handled poorly. Mackisen ensures it ends quickly and favorably.
How long do CRA reviews take? Typically two to eight weeks, depending on response quality. We minimize delays with complete submissions.
Can CRA deny my credits during a review? Yes — unless you provide proper documentation. Mackisen ensures you have every proof needed.
Can I appeal if CRA disagrees? Absolutely — we can file a Notice of Objection to challenge any unfair findings.

Why Mackisen

At Mackisen CPA Auditors Montreal, we blend legal expertise with accounting precision to defend clients through every CRA review stage. Our firm acts fast, communicates clearly, and fights strategically to prevent reassessments and protect your financial integrity. We believe CRA reviews should confirm compliance — not create chaos. With Mackisen, you’re always audit-ready and legally protected.
Call Mackisen CPA Auditors Montreal today for your 2025 CRA Audit Review Consultation. The first meeting is free, and your protection begins immediately.