Consumer tax audit manual

This Consumer tax audit procedures manual assists auditors in conducting consumer tax audits including provincial sales tax, motor fuel tax, carbon tax and tobacco tax.  

The manual provides a general discussion of routine audit risk areas and typical methods of evaluating them. There are also sections for specific industries with unique audit issues and the related risks associated with all relevant consumer tax acts.  

Please note this manual is a guide and not a checklist. The auditor may need to address other risks during the audit that are not contained in this guide.  This manual is not intended to be an exhaustive resource.

This publication is not intended to replace the legislation.