The taxpayer could rely on the CRA advice.In court decision, the superior court considered the position of two taxpayers who had been audited by the CRA and had signed a written settlement agreement with the CRA.You can know more about cra audit via various websites.
The agreement provided that if the two taxpayers undertook certain actions, there would be no adjustment to taxable income for specified taxation years. The taxpayers undertook the actions contemplated by the settlement with the CRA, and then the CRA went ahead and assessed them anyway, directly contrary to the agreement.
The CRA took the position that the agreement was invalid on the basis that its employees did not have authority to enter into such an agreement.
The second part of the Canada Revenue Agency review process takes place at the Taxation Services Office. There are many key people who each play a role in the review process.
The RTO will read the technical description and look for a solid technological tone as well as the presence of words that imply routine development.
These words can be used to discredit the work performed and deny the claim. If the RTO has any questions or concerns, they will make notes of potential non-compliance issues and the file will be transferred to an RTA.