On May 28, 2020 CRA updated the operational position in respect of their audit function as follows:
A full range of audit work will be resumed, and practices will be adapted to reflect the health and economic impacts of COVID-19.
Actions that are beneficial to the taxpayer or where taxpayers have indicated there is an urgency to advancing their audit will be prioritized.
CRA will focus on higher dollar audits first, audits close to completion, and those with a strategic importance to the Government of Canada, provinces and territories, or our tax treaty partners.
Efforts to combat suspected fraud and other criminal activity are advancing.
To accomodate new requirements for communicating, CRA is providing taxpayers with the option to send information via e-mail.
Additional time and upfront consultation on requests to provide the CRA with information and access may be provided.
Requirements for Information (RFIs) issued prior to March 16 and due after that date will be reviewed and taxpayers and third parties, including financial institutions, will be contacted where the CRA continues to require the information in the RFI.
Objections update:
For objections that are due between March 18, 2020 and June 30, 2020, CRA will effectively extend the deadline to June 30, 2020.