From audit to examination: How CRA powers are changing

By Andrew Bateman ( January 13, 2026, 1:46 PM EST) -- The next time the Canada Revenue Agency (CRA) audits your business, the process may feel less like a routine information request and more like a courtroom cross-examination. Under proposed amendments to the Income Tax Act, auditors would gain the power to compel sworn testimony — a fundamental shift in how audits are conducted and how taxpayers should prepare....