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Update payroll-assisted-examination.html
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BrigitteRicher authored Dec 13, 2024
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25 changes: 3 additions & 22 deletions payroll/compliance/payroll-assisted-examination.html
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Expand Up @@ -72,9 +72,9 @@ <h1 property="name" id="wb-cont">Payroll assisted compliance examination</h1>
<p>The CRA works with you to identify payroll discrepancies and provides feedback to help correct any issues. It is a cooperative process aimed at compliance improvement.</p>

<ul class="fa-ul">
<li><span class="fas fa-check fa-lg fa-li text-success"></span> This is your opportunity for correction, it may help you avoid costly penalties by catching issues early. For example, if errors are identified, you are given the chance to correct them within a reasonable time, without facing significant penalties or interest charges. This could include adjusting payroll records or filing corrected slips.</li>
<li><span class="fas fa-check fa-lg fa-li text-success"></span> This is your opportunity for corrections, it may help you avoid costly penalties by catching issues early. For example, if errors are identified, you are given the chance to correct them within a reasonable time, without facing significant penalties or interest charges. This could include adjusting payroll records or filing corrected slips.</li>
<li><span class="fas fa-check fa-lg fa-li text-success"></span> The CRA will provide education and resources for best practices in payroll administration. The CRA may provide recommendations to help you maintain compliance in the future.</li>
<li><span class="fas fa-check fa-lg fa-li text-success"></span> The examination fosters a cooperative relationship with the CRA, rather than a confrontational one that might occur during a full examination examination.</li>
<li><span class="fas fa-check fa-lg fa-li text-success"></span> The examination fosters a cooperative relationship with the CRA, rather than a confrontational one that might occur during a full examination.</li>
</ul>
</details>
</div>
Expand Down Expand Up @@ -258,7 +258,7 @@ <h4>Your opportunity to make corrections </h4>
<p>You are eligible for proactive penalty and interest relief.</p>
</li>
<li class="cnjnctn-col"><h5><span class="fas fa-ban fa-lg text-danger"></span> You do not make corrections</h5>
<p>The CRA officer will make the adjustments required and will assess your tax payable based on the information they have. Penalties will apply to the amount the CRA assess. Interets accumulates on overdue balances.</p>
<p>The CRA officer will make the adjustments required and will assess your tax payable based on the information they have. Penalties will apply to the amount the CRA assess. Interest accumulates on overdue balances.</p>
</li>
</ul>
<p>Learn more: <a href="https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/make-corrections-after-filing.html">Make corrections after filing</a> </p>
Expand All @@ -269,25 +269,6 @@ <h5>What if you need more time</h5>
<p>If you are running late or you cannot make the corrections requested by the due date, call the CRA officer within <strong>30 days</strong> from the date of the letter assigned to your case at the number provided in your letter to let them know you need more time. The CRA officer may provide an extension to self-correct any compliance issues identified.</p>
<p>To determine the due date, use the: <a href="#modal_date_calc" aria-controls="mid-screen-bg" role="button" class="overlay-lnk btn btn-primary btn-lg" role="button"><i class="fa fa-calendar-check mrgn-rght-sm"></i>Date calculator</a></p>


<hr>
<ul class="list-unstyled cnjnctn-type-or cnjnctn-sm">
<li class="cnjnctn-col">
<p><span class="fas fa-ban fa-lg text-danger"></span> <strong>Do not</strong> continue to next step if <strong>all</strong> of the following apply: </p>
<ul class="fa-ul">
<li><span class="fas fa-check fa-li text-success"></span> You <strong>answered</strong> all of the CRA officer's questions</li>
<li><span class="fas fa-check fa-li text-success"></span> The officer confirmed the examination is <strong>completed</strong> and the case is <strong>closed</strong></li>
<li><span class="fas fa-check fa-li text-success"></span> The officer confirmed you now <strong>meet</strong> your payroll tax obligations</li>
</ul>
</li>
<li class="cnjnctn-col">
<p><span class="fas fa-arrow-down fa-lg text-success"></span> Continue to <a href="#step5">Step 5: Examination completed</a> if <strong>one</strong> of the following apply: </p>
<ul class="fa-ul">

<li><span class="fas fa-check fa-li text-success"></span> You <strong>did not</strong> correct the discrepencies</li>
</ul>
</li>
</ul>
</div>

</li>
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