Unfortunately, once the audit has concluded and the re-assessments (assessments) issued, the only available legal recourse is, in fact, the Appeals process. However, the employer may wish to re-contact the original auditor and/or his superior and discuss the file one last time (with better knowledge of what transpired) and see if, once the circumstances are properly explained, CRA may consider reversing their findings on their own. This might lead to a quicker resolution of the problem and also result in less cost being incurred (as opposed to the legal costs of an appeal). No guarantees but, nothing ventured, nothing gained. Best of luck.
