How Long Does a CRA Audit Take?
A licensed Ontario CPA's guide to how long a CRA audit takes: the typical timeline for correspondence, desk and field audits, the average for small-business audits, what makes an audit run longer, and how a represented, well-documented file closes faster.
Quick Answer
Most CRA audits take a few months to over a year. A correspondence or desk audit usually takes two to four months, a field audit six to eighteen months, and complex or net-worth audits two years or more. On average, a small-business audit now takes close to a year. Organised records and prompt responses shorten it.
The Timeline Depends on the Type of Audit
There is no single answer to how long a CRA audit takes, because the timeline depends mostly on which kind of audit you are facing. A quick request for one receipt is a different exercise from an in-person review of several years of business books. The three common types run on very different clocks, and knowing which one you have is the first step to estimating how long it will last.
| Audit Type | Typical Duration |
|---|---|
| Correspondence / desk audit | A few weeks to two to four months. |
| Field audit (in person) | Six to eighteen months, depending on complexity. |
| Net-worth / complex business audit | Two years or more in the most involved files. |
| Small-business audit (average) | Close to a year on the CRA's recent figures. |
Correspondence and Desk Audits
The most common review for individuals and small businesses is handled entirely by mail, phone or the CRA portal. The CRA sends a letter asking for specific documents, a donation receipt, proof of an expense, bank statements for a period, and you submit them online or by mail with no in-person meeting. Simple correspondence reviews resolve in a few weeks, and most desk audits close within two to four months. The main thing that decides the speed is how quickly and completely you respond. Clean, organised copies sent by the deadline close the file; missing documents and slow replies stretch it out.
Field Audits
A field audit is the most thorough type. An auditor visits your business, home office or your accountant's office to examine your books, records and operations in person, often across several tax years. These typically take six to eighteen months, and the most complex, such as an indirect net-worth assessment or a large business with intricate records, can run to two years or more. Field audits are more common for businesses with significant cash transactions or complex structures. You have the right to a representative, and having your CPA manage the auditor, control the document flow and keep the review to what is actually in question is what keeps a field audit moving rather than drifting.
The average has been rising. Figures tabled in Parliament show the CRA now takes close to a year on average to complete a small-business audit, up from about six months a decade ago. A clean, represented file is what keeps you at the shorter end of that range. Know Your Exact Fee →
What Makes a CRA Audit Take Longer
Two audits of the same type can take very different amounts of time. A handful of factors decide where your file lands, and most of the ones within your control point the same way: good records and prompt, complete responses shorten an audit, while gaps and delays extend it.
| Factor | Effect on the Timeline |
|---|---|
| Number of years and issues | More tax years and more items under review means a longer audit. |
| Quality of your records | Organised, complete records close fast; missing ones drag it out. |
| How quickly you respond | Prompt, complete replies are the biggest factor you control. |
| Complexity of the business | Cash-heavy or complex structures take longer to review. |
| Indirect methods | Net-worth or bank-deposit analysis adds significant time. |
| Disputed adjustments | Challenging proposed changes extends the closing stage. |
How a CRA Audit Closes
An audit does not simply stop. Once the auditor finishes reviewing your records, they issue a proposal letter setting out any changes they intend to make and give you time to respond. If you accept, or do not reply, the CRA issues a reassessment; if you provide further support, the auditor may revise or drop the proposed changes, and a clean file can close with no change at all. This closing stage adds a few weeks to a couple of months on top of the review itself. Responding to the proposal properly, before a reassessment is finalised, is often where the real money is saved. If you disagree with the final result, you have ninety days from the reassessment to file a Notice of Objection. Where clients need help through any of this, our CRA audit support handles the correspondence and the deadlines.
How to Keep Your Audit as Short as Possible
You cannot control the auditor's workload, but you can control the factors that most affect the timeline. The single biggest one is responding fully and on time with organised documents. Answer precisely what is asked without volunteering more, keep your records, receipts, invoices, bank statements and contracts, for the required six years, and let a CPA manage the file so the back-and-forth that stretches audits out never starts. Where your books are behind, bringing them current first, through a past account clean-up, gives the auditor a clean record to work from and shortens everything that follows.
Case Study: A Field Audit Closed in Months, Not Years
An Ontario business owner received notice of a field audit covering two years of corporate records, with the CRA questioning several expense categories and the GST/HST. They came to us early. We organised the records by year and category, prepared a clean working-paper package, and dealt with the auditor directly so the owner was not answering questions ad hoc. Because the file was complete and every request was met on time, the auditor's questions were resolved quickly, the proposal letter carried only minor adjustments, and the audit closed in a few months rather than dragging past a year. The figures here are illustrative of the work we do, not a specific client file. CRA Audit Support →
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Frequently Asked Questions: CRA Audit Duration
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