Hello All CRA People!

Very basic question if I may, if my assessment areas change mid-year due to an acquisition, must I immediately update my public file to correspond with the changes or can I wait until next year (by April 1, of course) to do so?

I don't see how you could justify waiting 9 months to provide the acquired branches and the communities in the assessment area with the new info. Just my opinion, but I think you would be at risk for criticism.