Audits

The Income Taxation Branch is responsible for the administration of tax programs under several provincial statutes, including the Logging Tax Act. To ensure this happens in accordance with the legislation, we routinely conduct audits of taxpayers.

If you have been selected for an audit, you can expect us to follow these steps:
	Before the audit, we will make contact with you if we need to meet and/or have access to your records.
	At the start of the audit, we will review the audit process and Taxpayer Fairness and Service Code rights at your place of business or representative's office.
	During the audit, we will review your records and be willing to discuss issues of interpretation that arise from the audit.
	We will work with you to ensure the audit is completed in a timely manner, taking into consideration your business needs. If you have any concerns, we will work with you to resolve them as quickly as possible.
	We will safeguard your records without compromise.
	We will notify you of any refund entitlement discovered during an audit.
	When the audit is complete, we will review and explain the results, notify you if an amount is owed, and make you aware of your options if you disagree with the results. If needed, you will be given a reasonable time period to review the results before an assessment is finalized.
	If you provide additional information after the audit, we will review it and determine if an adjustment is needed.

In some cases, an audit is limited to a review of documentation, such as a tax return. If this review determines you owe additional amounts, you have the right to be informed in writing of the amount owed and to request an explanation of how it was determined.