The CRA Cannot Compel Oral Interviews

 In the course of auditing taxpayers, the Canada Revenue Agency (CRA) frequently seeks to conduct oral interviews with representatives of the taxpayer under audit and related parties. Following the recent decision of the Federal Court of Appeal in Cameco Corporation v. Minister of National Revenue,1 taxpayers and accountants should be aware that the CRA has very limited power to force taxpayers to participate in these oral interviews. 

Read more