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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11For a CRA GST/HST audit, keep the original business records, document exactly what was searched and supplied, and preserve the complete audit file through any objection or appeal. A clear record of where information came from and how it was handled can help you answer CRA’s questions and explain the facts behind a disputed assessment.
What a CRA GST/HST search means
Here, “GST search” means a CRA GST/HST audit or examination of business records. CRA’s GST/HST Memorandum 15-1 says an authorized person may inspect, audit or examine relevant documents, property or processes at reasonable times to administer or enforce GST/HST rules. CRA also says: “For an audit, you must make available to the auditor all of your relevant records (both paper and electronic) and supporting documents, and provide complete and timely explanations to the auditor’s questions.” The statement appears in CRA’s What you should know about audits guidance.
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CRA does not prescribe the search-log format below. Treat it as a practical way to keep your response complete and traceable, not as a required legal form or a guarantee about the outcome of a dispute.
Start by securing the records
Keep the source and its supporting material
Gather the records relevant to the periods and issues under review. They may include filed GST/HST returns, sales and purchase invoices, ledgers, receipts, contracts, bank statements, working papers, emails and correspondence. Preserve the records that support transaction totals and input tax credit claims, not just a summary or spreadsheet of totals.
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Keep electronic records usable
CRA expects records to be reliable, complete, supported by documents and accessible in a usable form. Retain native electronic files where possible, along with an intelligible review copy and a note of how it was exported or converted. For paper records, make a legible scan if useful, retain the original where practicable, and link the scan to its source. Avoid replacing the only source with an unexplained export or scan. CRA’s electronic records guidance discusses formats, imaging, backups and audit trails; it does not require you to buy a scanner.
Use access controls and backups appropriate to the sensitivity and business needs of the information. Keep working copies of filed electronic returns and the documents that support them.
Set up the audit file and search plan
Open a matter file
Record the legal entity or registrant, GST/HST account, reporting periods, CRA audit reference, auditor or contact, date the first request arrived, response deadlines and the person coordinating the response. Keep the original CRA correspondence, including envelope details or electronic receipt information when available.
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Turn each request into a search plan
For every item CRA requests, note the business question it relates to, likely source system or custodian, relevant period, date range, search terms or filters, and planned output format. Separate records already readily available from information requiring a more complex search.
CRA’s audit information-request policy describes different timelines for initial requests for readily available and less accessible records, including up to 30 days for an initial preliminary request for relevant books and records. That policy is not a guaranteed deadline for every request. Use the date in your actual CRA request, and promptly ask for clarification or more time if the scope or timing is impractical. The policy says justifications for certain extensions are documented in the audit file.
Maintain a contemporaneous search log
Make an entry when each search occurs, rather than trying to reconstruct the process from memory later. A spreadsheet or document can record:
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- Date and time, time zone, operator and any witness or reviewer.
- CRA request or reference number, issue, reporting periods and response deadline.
- Source system, device, physical location or custodian, and whether the source was paper or electronic.
- Search terms, filters, date limits and export method; identify systems that failed or were unavailable.
- Records located, duplicates, records supplied, and the package or file name containing them.
- Missing items, the reason believed missing, the person responsible for follow-up, and when the gap was communicated to CRA.
- Any correction or replacement made later, retaining the earlier version and explaining the change.
Do not alter original business records to fit a response. If a search returns no result, record the systems and terms actually searched; do not state broadly that no record exists unless that is what the search establishes.
Index each production and keep proof of delivery
For each package sent to CRA, create an index connecting every request item to the relevant file names or document ranges, period, source system or custodian, and any redaction or exclusion with its reason. Keep an exact copy of what was sent, along with the submission channel, date and time, delivery or portal confirmation, and any CRA acknowledgement.
If you send records in stages, identify what remains outstanding and when you expect to provide it. This makes it easier to distinguish an incomplete production from a search that found no responsive record.
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Prepare the evidence for an objection or appeal
Connect each disputed point to its records
Once an assessment issue is in dispute, keep the assessment, audit proposal and final letters, schedules and working papers received, submitted records, search logs, explanations, correspondence and proof of delivery together. In an objection, identify the assessment being challenged and state the facts and reasons issue by issue. Connect each factual assertion to its source records and explain how those records relate to the GST/HST treatment in dispute.
CRA’s GST/HST Memorandum 31-0 says documents relating to disputed issues are offered at the outset of the objection stage to help the person understand the assessment rationale. CRA’s GST/HST objection decision tool also warns that new information—or information previously requested but not provided—submitted with an objection may be sent back to the area that issued the assessment for another review.
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File on time and verify the current route
The general GST/HST objection period is 90 days after the notice of assessment was sent, according to CRA’s May 2024 Memorandum 31-0. Keep that deadline separate from audit discussions or informal efforts to resolve an issue: do not treat those exchanges as a substitute for filing on time. A late extension may be possible in defined circumstances, but do not assume it applies. Check the specific notice and current CRA rules for the taxpayer and assessment.
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Use CRA’s current GST/HST objections guidance and the instructions for your assessment to confirm the filing channel and any required form. Procedures can change and vary by context, so do not rely solely on an old copy of a form. Preserve a complete copy of the filed objection and its receipt confirmation.
How long to keep records
CRA’s general guidance says necessary records are usually kept for six years from the end of the relevant tax year. That ordinary period does not necessarily control records connected with a dispute: CRA’s Memorandum 15-1 says records pertaining to an objection or appeal must be retained until the proceeding and any appeal from it are finally disposed of. CRA’s general record-retention guidance also says to keep necessary records through resolution and expiry of any further appeal period, and for the usual six-year period where that is later. Flag dispute-related material and do not apply a routine destruction schedule without checking the relevant rule and any CRA demand to retain records longer.
When to get tailored advice
CRA’s materials describe federal administrative guidance; they do not determine privilege, admissibility of evidence or the outcome of a particular challenge. Confirm the governing legislation, the notice, current forms and channels, and consider professional advice if the objection may be late, an appeal is threatened, privilege is in question, or the dispute is legally significant.
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