Compliance Manuals and Policies
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Compliance Manuals, Policies and Committees
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Rectification/Rescission/Annulment: Local Referral Procedures for Applications for Declaratory or Equitable Relief provides guidance to Canada Revenue Agency (CRA) officials in the Compliance Programs Branch (CPB) on applications for relief where a taxpayer is seeking the common law remedy of rectification or rescission or similar reliefs under the Quebec civil law, that is rectification or annulment. For more information, go to Rectification/Rescission/Annulment: Local Referral Procedures for Applications for Declaratory or Equitable Relief.
To support its commitment to open government, the Canada Revenue Agency (CRA) shares its audit guidance documents with taxpayers and their advisors. These manuals, policies and committees are used by CRA auditors in conducting compliance activities that affect the general public.
Some of these documents have links to information housed in an intranet system called InfoZone, which is only accessible to CRA employees.
Manuals
Policies
- Obtaining Information During Compliance Activities
- Audit Agreement and Waiver of Objection Rights Guidelines
- Standard Timelines for Information Requests to Taxpayers for Audit Purposes
- Informal Disclosure Guidelines
- Obtaining Information for Audit Purposes (Cancelled and replaced with “Obtaining Information During Compliance Activities”)
- Privilege Claims
- Rectification/Rescission/Annulment: Local Referral Procedures for Applications for Declaratory or Equitable Relief
- Requesting Information from Lawyers and Notaries
- Taxable benefits for the personal use of an aircraft
- Guidance on the appropriate use of signatures
Committees
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2026-02-24