Job Specification

Purpose of Position :

To independently conduct detailed field audits of large and complex taxpayers, or to participate in audits of the larger, more complex corporate taxpayers as a team member under the direction of a Senior Program Auditor, in order to ascertain and maximize compliance with relevant tax legislation.

Duties / Responsibilities :

Plans, organizes and conducts audits of corporate taxpayers' tax returns, books and records by researching the organization, business policies and practices, and accounting systems, reviews Ministry records and files, and relevant information from other tax jurisdictions or other sources (e.g. banks, customers, other affected third parties) relevant to the taxpayers' tax liabilities. Researches relevant tax legislation, tax publications and court cases.

Applies complex audit techniques and sampling; tests computerized accounting systems; and reviewing internal financial system controls to validate records and determine compliance. Participates in joint audits with other tax jurisdictions.

Meets with taxpayers and their representatives and tax advisors (e.g.accountants, lawyers) to discuss the audit findings as they relate to identified areas of non-compliance with the tax legislation, and to review re-assessment proposals; informs and educates taxpayers on how to comply with the legislative requirements; and reconciles conflicts and resolves disputes arising from legislative interpretation or non-compliance.

Prepares detailed audit working papers in accordance with ministry standards, policies and practices, as well as generally accepted standards within the audit community; including sufficient and appropriate evidence to support of conclusions and proposed assessments.

Identifies tax loopholes and tax avoidance schemes, and refers to group manager for action.

Recommends referrals to other government areas and other jurisdictions (e.g. Special Investigations) for action, and appears as a Crown witness in court cases.

Conducts special assignments on tax issues or on general audit administration matters and projects as required Management has the right to assign additional duties.

Management has the right to assign additional duties.

Staffing and Licencing :

CPA, CGA or CMA or CA designation or equivalent (Successful completion of a recognized university degree or college diploma, plus or including courses in Introductory Financial Accounting, Intermediate Financial Accounting, Advanced Financial Accounting, Auditing, Taxation, either Cost Accounting or Management Accounting, and one additional course in Auditing, Taxation, Cost Accounting, Management Accounting or Finance.)

Overnight travel may be required, to the taxpayer's place of business to complete audit assignments.

Knowledge :

Thorough knowledge of accounting theory, practices and policies and of auditing standards and procedures, in order to understand and analyze business accounting systems, financial statements and complex business transactions, and to conduct in­ depth audits of complex taxpayer books and records.

Thorough knowledge of and extensive audit experience with tax legislation and regulations (for example but not limited to the Income Tax Act (Canada),Corporations Tax Act, Electricity Act (1998), Taxation Act 2007, Mining Tax Act and Retail Sales Tax Act ­ depending on area of specialty), of ministry policies, directives and guidelines, and of tax-related jurisprudence, in order to effectively administer the tax legislation through identification of non-compliance and re-assessment of taxes.

Demonstrated knowledge of ministry systems and ministry approved desktop software, in order to make account enquiries, retrieve information, request files and update taxpayer accounts for re-assessments; maintain current knowledge of developments in accounting, auditing and taxation; and to prepare audit working papers and other schedules, and prepare notes and correspondence.

Skills :

Research, analysis and evaluation skills, and strong judgement, in order to prepare and carry out complex tax audits, including the selection and performance of audit techniques.

Analyticalskills, to determine the nature of business operations and tax implications by researching financialand other audit records and information,including external tax publications and tax court cases, to provide evidence and support conclusions;to form an opinion on the taxpayer's compliance with the tax legislation being administered, as well as analyzing and evaluating taxpayers' representations (responses) to proposed tax changes, in order to determine the appropriate course of action; to formulate plans and develop alternative approaches to obtain information in situations in which taxpayers are unwilling or refusing to cooperate; to recognize and refer tax loopholes and tax avoidance schemes to the group manager.

Judgement and negotiation skills to obtain the cooperation of the taxpayer regarding the audit plan, including the approach, timing and information requirements for the audit, based on the situation or issues being examined.

Communication skills,to effectively deal with taxpayers and their representatives in a number of situations, including initial contact to set up and explain the audit, requesting information required for the audit, discussing audit findings and progress, conveying and discussing proposals to assess or re-assess; to discuss technical aspects of tax legislation and accounting and auditing requirements; to participate in meetings with other areas of the ministry and/or other jurisdictions; to participate in joint audits with other tax jurisdictions; defend decisions in the event of objection or appeal of the re­ assessment before administrative tribunals or the Courts (i.e. appear as Crown witness in court cases); and to prepare audit working papers, and letters to taxpayers and their representatives. Interpersonal skills to manage the audit relationship with taxpayers and to controlthe effective conduct of the audit; to promote understanding and acceptance by taxpayers and their representatives of the audit findings, specifically areas of non-compliance with the tax legislation, and the resultant assessment or re-assessment; to encourage and promote voluntary compliance; to effectively deal with dispute, adversarial and confrontational situations arising from taxpayer objections or challenges.

Freedom of Action :

Work is guided by the provisions of the tax legislation, ministry policies, procedures and guidelines, and generally accepted accounting and auditing standards.

Work allows considerable latitude in decision making in determining which audit procedures to apply in various circumstances, the extent and timing of the audit procedures, and the nature and depth of audit evidence required to support conclusions.

Significant judgement is exercised in discussing and negotiating audit plans and tax reassessment proposals with taxpayers and their representatives.

Audit work is reviewed, and overall audit progress is monitored by a group leader or audit manager for adherence to procedures and policies.

Seeks guidance, assistance and /or direction from senior field auditors and/or group managers for situations in which the application of legislation is unclear or open to interpretation, or the issues are sensitive or potentially contentious.