Audits under the Home Owner Grant Act

The Ministry of Small Business and Revenue is responsible for the administration
of tax programs under several provincial statutes, including the Home Owner Grant Act. To ensure this happens in accordance with the legislation, the ministry routinely conduct audits of taxpayers.

An audit is an examination of a taxpayer's records. Under the Home Owner Grant Act, an audit may be done to determine if taxpayers were eligible for grants received under the program.

Any taxpayer can be audited. Taxpayers may be chosen based on a special audit project, legislated program, risk, or referral from another audit.

If you have been selected for an audit, you can expect us to follow these steps:

	During the audit, we will review your records and other information as needed. We will be willing to discuss issues of interpretation that arise from the audit
	We will work with you to ensure the audit is completed in a timely manner. If you have any concerns, we will work with you to resolve them as quickly as possible
	We will safeguard your records without compromise
	We will notify you of any refund entitlement discovered during an audit
	When the audit is complete, we will review and explain the results, notify you if an amount is owed, and make you aware of your options if you disagree with the results
	If you provide additional information after the audit, we will review it and determine if an adjustment is needed

In some cases, an audit is limited to a review of documentation, such as a grant application. In the case of the Home Owner Grant, if this review determines you must repay all or part of a grant, you have the right to be informed in writing of the amount owed and to request an explanation of why the grant was not allowed.

If you disagree with the results of an audit, and/or with the resulting Notice of Disentitlement, you have the right to request a review. Please see our Appeals page for more information.

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