Finance - Audits

Forms, Bulletins, Notices and Information Sheets

These bulletins are provided as an aid to understanding the legislation. If there is any conflict in the wording between these bulletins and the legislation, the legislation will prevail.

Bulletin Number	Title	Date Issued or Last Revised
FRAP 001	Forest Revenue Audit Program Overview	December 2006
GEN 003	Appeals of Tax Assessments or Disallowed Refunds	May 2006
GEN 005	Penalty Policy for Assessments of Tax Due	September 2007
GEN 009	Understanding your Consumer Tax Audit	April 2009
GEN 011	Collecting Unpaid Taxes	July 2004
IPT 006	Waiver of Assessment Period (Insurance Premium Tax Act)	August 2006
CCT 012	Waiver Provisions (Corporation Capital Tax Act)	August 2003
Notices and Information Sheets
Information Sheet	Liquor Audits - What to Expect	February 2007
Notice	Notice to Taxpayers: Limitation Period Changes on Audits, Refunds and Record Keeping	February 2007
Audit Manual	Audit Manual	July 2009
Roles and Responsibilities	Sales Tax Audit Roles and Responsibilities

The following forms are available for download from our website. You will need Adobe Acrobat to access them. If you cannot open the forms, please download the free version of Acrobat Reader (opens in new window).

The forms can be completed on screen, but cannot be filed electronically at this time. They must be printed and filed with the Ministry of Finance.

The margins have been adjusted to print on most printers. If they do not print correctly, selecting the "fit to page" option on your printer may help.

Form Number	Description
Corporation Capital Tax
FIN 468	Waiver of the Assessment Period
FIN 482	Notice of Revocation of Waiver
Forest Revenue Audit Program
FIN 144	Waiver of the Time Period for Assessment
FIN 158	Notice of Revocation of Waiver
FIN 172	Authorization
Insurance Premium Tax
FIN 27	Waiver of the Assessment Period
FIN 525	Notice of Revocation of Waiver
FIN 573	Authorization Form
Logging Tax
FIN 192	Waiver of the Time Period for Assessment
FIN 194	Notice of Revocation of Waiver
FIN 571	Authorization
Finance
FIN 146	Authorization