. CRA Limited-Scope Audit — Montreal CPA Firm Near You: Fast, Focused Defense

A CRA Limited-Scope Audit (Targeted Audit) focuses on one or two specific areas of your tax return — such as a deduction, expense, or refund claim. Unlike full audits, these reviews are fast and data-driven, but they can quickly expand if your response is incomplete or inconsistent.
Mackisen CPA Montreal specializes in responding to limited-scope audits with precise, organized, and CPA-certified documentation — ensuring the file stays limited, accurate, and closed quickly.

Legal Foundation

Law: Income Tax Act s.231.1–231.2 (CRA’s authority to inspect and demand documents); Excise Tax Act s.289 (audit powers for GST/HST).
Jurisprudence: Canderel Ltd. v. Canada (1998 SCC) — taxpayers must present accurate, verifiable records that reflect true commercial reality.

Learning insight: CRA doesn’t ask broad questions in limited audits — but poor answers make the questions broader. Mackisen CPA ensures your response closes the file, not opens it.

Why CRA Conducts Limited-Scope Audits

Limited-scope audits are designed to verify high-risk or unusual transactions identified by CRA’s data-matching algorithms.
Common triggers include:

• Vehicle, home-office, or travel deductions that exceed industry averages.

• Large or frequent GST/HST refund claims.

• Management fees or shareholder loans.

• Unusual income fluctuations or prior reassessments.

• Differences between tax filings and CRA’s third-party data (banks, payroll, T-slips).

Learning insight: CRA’s algorithms look for anomalies — Mackisen CPA provides the context that makes your numbers make sense.

How CRA Limited-Scope Audits Work

1. Audit Notice: CRA issues a letter specifying the limited area under review.

2. Document Request: CRA asks for receipts, contracts, and bank proof related to the issue.

3. Preliminary Review: CRA reviews the documents and compares them to your tax return.

4. Follow-Up Questions: If inconsistencies are found, CRA may request more detail or expand scope.

5. Audit Resolution: CRA issues either confirmation of compliance or a reassessment.

Learning insight: CRA expects precision, not perfection. A professional response that answers all questions closes the audit quickly.

Mackisen CPA’s Limited-Scope Audit Defense Strategy

1. Rapid Risk Analysis: Identify exactly what CRA is targeting and why.

2. Evidence Compilation: Gather and reconcile receipts, ledgers, and bank proof.

3. CRA Response Binder: Prepare CPA-certified documentation with clear explanations.

4. Communication Control: Handle all CRA correspondence to prevent misinterpretation.

5. Preventive Compliance: Fix related issues to prevent future audits.

Learning insight: In limited audits, timing is everything — Mackisen CPA ensures your response is not only complete but arrives before CRA’s second question.

Common Mistakes That Expand Limited Audits

• Submitting partial or inconsistent documentation.

• Overexplaining or providing unrelated records.

• Missing deadlines or ignoring audit letters.

• Contradicting prior filings without explanation.

• Failing to hire a CPA to format or verify documentation.

Mackisen CPA Montreal prevents audit expansion by presenting only the evidence relevant to the case — complete, professional, and within scope.

Learning insight: CRA’s limited audits turn full only when the taxpayer gives them reason to. Mackisen CPA gives them reason to close instead.

SEO Optimization and Learning Value

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Learning insight: The same clarity that convinces CRA also earns client trust. Mackisen CPA turns complex audit cases into simple, transparent results.

Real Client Success

• A Montréal contractor closed a vehicle-expense audit in 9 days after Mackisen CPA provided a verified mileage log and client trip summary.

• A consulting firm cleared a GST refund hold when our team matched every ITC to valid invoices and supplier registrations.

• A retail entrepreneur avoided escalation when we reconciled travel and advertising deductions to detailed revenue reports.

Learning insight: CRA doesn’t need explanations — it needs evidence that explains itself. Mackisen CPA builds evidence that speaks clearly.

Why Mackisen CPA Montreal

Mackisen CPA Montreal has over 35 years of combined experience managing CRA and Revenu Québec audits. Our bilingual CPAs and tax specialists specialize in fast, strategic resolution of limited-scope audits — keeping files contained, compliant, and penalty-free.
We provide audit-ready systems and personalized coaching to prevent future CRA inquiries.

Learning insight: A limited-scope audit is not a threat — it’s a test of organization. Mackisen CPA ensures your records, responses, and results prove your compliance instantly.

Call to Action

If CRA or Revenu Québec has sent you a limited-scope audit notice or refund verification request, don’t wait.
Contact Mackisen CPA Montreal for professional audit defense and CPA-certified documentation.
Phone: 514-276-0808 | Email: info@mackisen.com | Website: mackisen.com

Learning conclusion: CRA Limited-Scope Audits test accuracy, not aggressiveness. Mackisen CPA Montreal ensures your records close the audit fast — keeping your reputation clean and your compliance unquestioned.