Frequently Asked Questions About Audits
- What is an RST audit?
- What happens during an audit?
- How far back does the audit go?
- What if I owe money?
- What are my rights?
- Want to learn more?
- What if I have more questions or need help?
What is an RST audit?
An RST audit is a review of your books and records by an auditor to see if you have properly charged, collected, remitted and paid RST.
We may decide to audit anyone who is:
- a taxpayer in Ontario
- an out-of-province business registered with the Ministry of Revenue.
You can be chosen for an audit on a random basis or on a belief that a tax problem may exist. Audits can also be the result of a referral or a cross-reference from another audit.
What happens during an RST audit?
When you are chosen for an RST audit, the auditor will call you to arrange a time to begin. The auditor will tell you what records you must have available at the audit location.
During the audit, the auditor will ask you about:
- your business operation
- the type of accounting system you use
- how you account for RST on your sales and purchases.
The auditor will examine the books and records of your business such as your ledgers, journals, bank accounts, sales invoices and purchase invoices. The auditor will keep you informed of the findings of the audit, answer your questions, and provide you with an Audit Summary at the end of the audit.
How far back does the audit go?
An RST audit period is usually four years.
What if I owe money?
The law requires that you pay your assessment in full at the end of the audit. You will be charged interest on any unpaid amounts from the day the RST was first due.
What are my rights?
If you disagree with an audit assessment, first talk with the auditor. If you cannot resolve your concerns with the auditor, you may discuss them with the audit manager. If you still disagree, a Notice of Objection can be filed within 180 days of the date of the Notice of Reassessment with the Ministry's Tax Appeals Branch. For complete details and information, see the Objections and Appeals section of this website.
Learn more
- What to Expect During an Ontario Ministry of Revenue Audit Tax Information Bulletin
- RST Pointer 911 – Common RST Audit Issues
- RST Guide 205 – Penalties
- Voluntary Disclosure Tax Information Bulletin
What if I have more questions or need help?
- Contact your nearest Ministry of Revenue Tax Office for assistance
- Call 1 866 ONT-TAXS (1 866 668-8297) toll free
- 1 800 263-7776 teletypewriter (TTY)
- See the Audit section on this website
