Another common reason for an audit is if you are a late filer. CRA flags the account if you file late two times in a row. Remember if you are not audited, it does not mean everything is good. CRA does not have time to check each file. However, if you fall in their trap you can be audited for up to last 6 years. We welcome CRA to audit as we DO IT RIGHT and make sure our clients come out clean if they are audited.