CRA’s Liaison Officers help you understand tax rules

Since March 2014, the Canada Revenue Agency (CRA) has offered a Liaison Officer Initiative (LOI). A visit from a Liaison Officer does not constitute an audit and will not result in any CRA-driven changes to past tax filings. The goal of the LOI is to help Canadian small businesses understand tax obligations “right from the start.” By helping to avoid mistakes early on, small business owners will face fewer audits, reassessments and fines in the future.

Businesses may be contacted by CRA. A Liaison Officer will offer a voluntary face-to-face visit to focus on educational and preventative measures to improve voluntary compliance.

Businesses may benefit from one or more of the following activities:

  • A visit to your place of business. The Liaison Officer can answer your company’s tax-related questions and share general information of unintentional or recurring errors made by businesses in your industry sector.
  • A review of your company’s books and records. The Liaison Officer can provide advice and guidance on accuracy and completeness. 
  • Entering into a Compliance Support Arrangement (CSA). A CSA means the business acknowledges their understanding of the information provided by the Liaison Officer. 

For updates or to learn more, visit CRA’s Liaison Officer Initiative (LOI) or Frequently Asked Questions.

If you have questions or need further help, contact a CFIB Business Counsellor at or by telephone at 1-888-234-2232.

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