FALL 2021 CO-OP: Senior Office Auditor/Examiner

  • Deadline: August 15, 2021 at 5:00 pm

Senior Office Auditor/Examiner

Client-Service Results

Pre-assessment and post-assessment audit/examination of returns and/or applications to detect, prevent and recover unsupported refunds and to ensure compliance with the provisions of the statutes administered by the Canada Revenue Agency.

Note: As used herein, the term “taxpayer” refers to individual, corporation, registrant, applicant or licensee, as applicable, under the statutes administered by the CRA.

Key Activities

Audits/examines taxpayers’ returns, books, records, taxpayer requests, and supporting documents to verify, confirm, and enforce compliance with the statutes administered by the CRA.

Prepares and modifies audit/examination plans and procedures to ensure effectiveness, reviews documents, conducts interviews, researches legislation, jurisprudence, publications, and policies to arrive at conclusions.

Prepares working papers, letters and reports to support work completed and discusses proposed (re)assessments, penalty and interest recommendations, technical and contentious issues with taxpayers and/or their representatives.

Identifies and gathers data for use in referring valuation, tax incentive, tax avoidance, tax evasion, and third party non-compliance and collection issues to the appropriate section for their review, including reviews for compliance with other statutes administered by the CRA.

Presents and disseminates program specific information to the public, other areas within the CRA, and external stakeholders to encourage voluntary compliance. This may include participation in public information sessions and professional seminars.

Work Characteristics

Responsibility and Skill

(1) Planning

Reviews file information, formulates plan, and updates it during the audit/examination, as necessary. Planning is complicated by difficulties in predicting the degree of cooperation by the taxpayer/representative during the course of the audit/examination and the general state of the accounting records.

Plans, organizes and sets priorities for the audit/examination on specific workloads to assist the team coordinator with the inventory and workload management, thereby contributing to the achievement of divisions goals and objectives.

(2) Analysis and Problem Solving and (3) Decision Making

Analyzes and reconciles tax returns, information returns, accounts, taxpayer requests and applications, financial statements, supporting documents, to determine the accuracy of amounts reported by taxpayers when compared to the CRA computer systems, taxpayer ledger accounts, etc., identify material discrepancies and the most likely areas of non-compliance. Determines the extent and scope of the audit/examination, determines appropriate course of action, assesses the requirement to obtain additional information from the taxpayer or third parties by written/oral request in consultation with team leader. Revises audit/examination plans during review and interprets the new information received, establishes reasonable amounts, or ensures fairness in the application of the law based on fact and extenuating circumstances, and with team leader input when required to assist with the analysis and decision-making; however, most day-to-day decisions are made by the examiner based on guidelines, manuals and directives.

Analyzes and interprets the legislation administered by the CRA, legal precedents, and internal policies and procedures to plan and perform the audit/examination, and to understand the written submissions of taxpayers and representatives in order to resolve tax issues and support conclusions.

Evaluates the facts of each case, considers various options available legislatively and procedurally, in determining the course of action for (re)assessments and applications or waivers of penalties and interest and prepares working papers and schedules to support results. Decisions made during the audit/examination may affect tax revenues, the taxpayer’s financial operations and the degree of compliance in current and future years.

Identifies unusual trends in filing patterns or specific claims, or recurring trends innon-compliance, provides input in the development of compliance projects, and assists in the development of procedures and creative techniques to detect these trends.

Evaluates audit/examination evidence, and identifies technical issues, unusual claims, tax avoidance issues, and quantum to prepare and forward referrals to appropriate specialty areas to ensure they comply with the Agency’s practice, policy, and legal intent.

Uses computer technology innovatively, such as Compass, Excel worksheets and Argocriteria, to identify areas of non-compliance or unusual claims or trends. Compiles information from the files reviewed and the results from the audit/examination performed on national databases for case management and risk assessment, as well as to assist in the identification of unusual trends and patterns. Disseminates findings of newly identified trends or non-compliance issues to colleagues, management and other sections to ensure awareness and prevent the issuance of unsubstantiated refunds.

Actions referrals received from other areas within the Agency.

Exercises judgment in dealing with confidential, sensitive, and contentious information and issues based on policy for treatment of protected and confidential information and entitlement to receivebalanced with client service. Utilizes judgement while applying policies and procedures in order to minimize non-authorized release of information which would undermine overall taxpayer confidence of the CRA. Safeguards original documentation in accordance with established security guidelines to ensure confidentiality and preserve unique material that could prove difficult to replace. Maintains personal control of and cares for working files, taxpayer’s books and records and supporting documentation used for audit/examination purposes.

(4) Internal Contacts, (5) External Contacts and (6) Communication Skills

Obtains and provides information, advice, options and recommendations, explanations, instructions and directions regarding tax legislation, audit/examination concerns, adjustments, and conclusions to/from taxpayers and their representatives, CRA employees, and others, such as Department of Justice lawyers. Some tax issues may require a negotiated settlement. The level of difficulty increases when dealing with taxpayers who sometimes lack technical knowledge and/or are confrontational or have little knowledge of the transactions under review.

Conveys tax information that is sometimes complex during interviews with taxpayers, and persuades taxpayers or representatives that the adjustments are correct. Taxpayers/representatives often have a different view and auditors/examiners must defend the CRA’s position using language adapted to the knowledge level of the taxpayer/representative. Provides interpretations and clarifications to taxpayers and representatives, with the goal of mutual agreement concerning audit results. Provides guidance to the taxpayers on the maintenance of books and records concerning which information to retain and the length of time it should be kept, in order to support amounts reported on future tax returns, enhance compliance with the legislation administered and facilitate subsequent audits.

Resolves conflicts throughout the audit/examination process. Success in solving such problems often depends on the degree of tact, diplomacy and negotiating skill exercised by the incumbent.

Promotes the CRA programs and policies in public or internal forums and presentations.

Responds to examination and cross-examination during courthearings in defence of (re)assessments.

Promotes team building within the work unit by working effectively with colleagues, assisting in coaching, motivating, training and orientation of other team members, and participating in team decision-making.Reading and verbal skills as well as interpreting skills are required to understand and interpret tax legislation, tax conventions, and policies and procedures in order to plan and perform the audit/examination, and to understand the oral/written submissions of taxpayers and representatives. Some guidelines are available to interpret technical information, but auditors/examiners should be able to read sections of the acts administered by CRA and tax conventions without requiring technical aids to understand the legal language in which it is written.

Writing skills are required to prepare various reports, working papers, and correspondence to taxpayers, detailing audit/examination concerns and (re)assessments in a clear manner.

Reading body language skills are required with taxpayers/representatives, colleagues and others to assess non-verbal actions.

(7) Knowledge

Legislation, regulations, and policies administered by the CRA, legal principles, case law, related publications, operations manuals, other Federal and Provincial legislation and regulations that may impact the taxation of taxpayers and businesses. Research methods and techniques, tax planning method and rules of evidence are required to verify non-compliance, to apply the appropriate laws and to interpret, analyze, and evaluate submissions presented by taxpayers to determine (re)assessments, including penalty recommendations and to support conclusions.

Generally Accepted Accounting Principles and auditing/examination methods, principles, techniques and practices, to ensure that taxpayers’ reported income and expenses are in compliance with tax law and other statutes administered by the CRA;

Methods and techniques used by individuals to file returns with refunds arising from unsubstantiated claims in order to analyse information and previous profiles, to aid in identifying current patterns or trends.

Interviewing techniques are needed to gather relevant information from taxpayers, their representatives and other sources such as third parties.

Various computer systems and applications used by the CRA and businesses.

Security procedures and directives are required in order to ensure adequate handling, storage, and protection of confidential files and information.

The CRA’s mandate and mission as well as the structure, and activities of the CRA’s organization at the Tax Services Offices and the Tax Centres in order to understand and adhere to the various administrative processes in place, to recognize possible impact on the workload and to refer issues to the appropriate area for assistance on administrative and technical matters. Knowledge is also required of the structure, roles and responsibilities of the federal and provincial governmental departments involved in the administration of tax programs as well as the understanding of exiting agreements is required to facilitate the exchange of information and to consult on matters of mutual interest.

Reporting requirements of regulatory bodies, such as banks, insurance companies and stockbrokers, that may be used as sources of information for the enforcement of the various statutes administered by the CRA.


(8) Physical Effort

The work requires prolonged periods of seating but affords opportunities to change activities. No requirement for carrying or lifting of objects weighing more than 5 kilograms.

(9) Sensory Effort

Visual effort is required to conduct audits/examinations using a computer, and to read e-mail, documents, and reports, some of which may be hand-written by the taxpayer/representative. The work does allow some flexibility to change activities or divert attention.

(10) Repetitive Motion Effort

The work requires use of hand and wrist muscles to type letters, working papers, reports etc., which may cause fatigue or strain. It involves using a mouse, keyboard and other peripheral equipment to access, enter, and retrieve information from a laptop or personal computer. The work provides opportunity to vary workload.

Working Conditions

(11) Work Environment

A. PsychologicalEnvironment:

The incumbent deals with taxpayers who may be upset, angry, or evasive, which requires understanding, interpreting, and responding to opposing points of view, and demonstrating sensitivity to the taxpayers’ circumstances. This leads to frequent exposure to conflicting interests and strained relationships with external taxpayers and/or representatives.

The work involves responding to numerous enquiries and multiple demands from managers, team leaders, colleagues, and internal clients, high volume peak periods, conflicting work priorities, disruptions to workflow, changing priorities, dealing with highly sensitive issues, complaints, problems and conflicting demands, while maintaining control and composure. There is little or no control over the frequency or duration of these situations.The work involves ongoing pressure to complete files on a timely basis.

B. PhysicalEnvironment:

The work takes place in an open office environment with daily exposure to office noise, distractions, interruptions, and glare from computer screens while working under fluorescent lighting.

(12)Risk to Health

The work may be performed in an office setting that is highly controlled (secure access) and where exposure to accident, injuries, or illness is minimal.

Extended periods of sitting while using a computer may lead to back pain and neck and shoulder strain.

The work requires continuous eye focus on written material and computer screens, which may result in eyestrain.

The work requires lengthy periods of concentration, resulting in stress or mental fatigue.


15th August 2021

Send resume and cover letter to student_jobs@cbu.ca