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February 2018: Canada Revenue Agency Audits

Q: I am being audited by Canada Revenue Agency (CRA). I have been asked  by CRA to provide supporting documentation that includes personal information for my clients pertaining to the provision of occupational therapy services. What are my obligations to comply with CRA requests?

A: The Canada Revenue Agency (CRA) administers federal tax laws. The College has no authority to comment on CRA requests.  

In Ontario, privacy laws outline how personal health information (PHI) may be collected, used and disclosed. Health information custodians must obtain consent for the collection, use or disclosure of PHI, except in limited circumstances, where disclosure is permitted by the Personal Health Information Protection Act, 2004 (PHIPA) or other legislation. 

OTs are encouraged to contact CRA directly to discuss the request for information containing PHI. OTs may also seek their own legal or accounting advice to understand their obligations under tax laws.  

Visit the CRA website to learn more about business audits. 

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