CRA Large-Case GST/HST Audit — Montreal CPA Firm Near You: Complex Transactions

A CRA Large-Case GST/HST Audit focuses on medium-to-large corporations and high-revenue businesses that conduct multi-jurisdictional or cross-border transactions. These audits review complex GST/HST systems, intercompany transactions, and compliance controls to verify whether tax was correctly charged, collected, and remitted. Mackisen CPA Montreal provides expert-level representation and ensures that your company’s GST/HST processes are defensible, consistent, and compliant across all provinces and countries.

Legal Foundation

Law: Excise Tax Act s.288; QST Act s.434–439; CRA Large Business Audit Program Guidelines.
Jurisprudence: The Northwest Company Inc. v. The Queen (2011 TCC) — confirmed that complete, valid, and verifiable documentation is essential to sustain input tax credits (ITCs) and input tax refunds (ITRs).

Why You Need a CPA for a Large-Case GST/HST Audit

CRA’s Large Business Audit Division (LBAD) uses data-driven risk assessment to select large entities for detailed GST/HST audits. Companies with high transaction volumes, intercompany services, or multiple registration numbers are often targeted. The complexity of these audits requires professional representation to ensure compliance across business lines and corporate structures.

Mackisen CPA Montreal offers a dedicated audit defense team that reviews all filings, reconciles returns with financial statements, and aligns your tax treatment with both federal and Québec legislation.

Learning insight: The larger the company, the smaller the tolerance for error. CRA expects your systems to prove tax accuracy, not just claim it.

What Mackisen CPA’s Large-Case Audit Representation Includes

• Detailed reconciliation of GST/HST collected versus remitted across multiple branches and entities.

• Verification of intercompany service transactions and cost-sharing agreements.

• Review of ITC eligibility and supporting documentation for all major suppliers.

• Validation of place-of-supply and cross-border tax treatment under Schedule IX of the ETA.

• Preparation of audit-response binders with CPA certification and legislative citations.

Learning insight: A large-case audit is an IT systems test disguised as a tax review. CPA alignment of financial and tax data is your best defense.

Common Triggers for CRA Large-Case GST/HST Audits

• High annual GST/HST refund or rebate claims.

• Large volume of intercompany or interprovincial transactions.

• Frequent adjustments between GST/HST and QST returns.

• Related-party service contracts without clear tax treatment.

• Discrepancies between CRA and Revenu Québec filings.

Mackisen CPA Montreal identifies and resolves these triggers through pre-audit diagnostics, reducing exposure before CRA or ARQ auditors arrive.

How Mackisen CPA Manages Large-Case Audits

1. Conducts a systems-based review of your GST/HST accounting controls.

2. Aligns financial statement data with GST/HST returns for consistency.

3. Reconciles tax balances across divisions, provinces, and foreign affiliates.

4. Coordinates with CRA’s LBAD officers, responding with detailed CPA-certified packages.

5. Submits voluntary corrections or disclosures where required to minimize penalties.

Learning insight: CRA auditors measure credibility by readiness. A well-documented file tells the story before they ask the question.

Benefits of Professional Representation

• Minimizes audit duration and prevents unnecessary reassessments.

• Ensures accuracy in ITC and ITR claims for multi-entity organizations.

• Protects against costly misclassifications of intercompany services.

• Strengthens tax governance systems for long-term compliance.

• Builds confidence with CRA and Revenu Québec through professional representation.

Learning insight: A large-case audit isn’t won by arguing—it’s won by organization. Mackisen CPA makes your compliance clear and defensible.

SEO Optimization and Learning Value

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Learning insight: Large-case audits test the systems that support compliance, not just the returns. A CPA ensures your systems pass the test flawlessly.

Real Client Success

• A manufacturing group avoided a $600,000 reassessment when Mackisen CPA demonstrated correct place-of-supply documentation under ETA Schedule IX.

• A telecom company reduced CRA’s audit scope by 70% after our CPA-led reconciliation proved full ITC eligibility.

• A multinational enterprise received its $1.2M refund after our legal compliance package satisfied both CRA and Revenu Québec.

Why Mackisen CPA Montreal

Mackisen CPA Montreal’s audit-defense division integrates tax-law expertise with real-time accounting analytics. Our professionals manage high-stakes audits for corporations of all sizes, ensuring precise alignment between CRA expectations and business reality.

Learning insight: Complexity attracts audits—but preparation ends them. Mackisen CPA turns data and law into your strongest defense.

If CRA or Revenu Québec has initiated a Large-Case GST/HST Audit, don’t wait to respond.
Contact Mackisen CPA Montreal for comprehensive representation, system review, and compliance certification.
Phone: 514-276-0808 | Email: info@mackisen.com | Website: mackisen.com

CRA expects proof, not promises. Mackisen CPA Montreal delivers the evidence, structure, and compliance confidence to pass any large-case GST/HST audit with precision and authority.