The CRA performs audits to ensure that taxpayers are meeting their tax obligations, are compliant with tax legislation, and receive the benefits they are entitled to. Auditors have the right to examine the books and records of a taxpayer, examine the property in an inventory of a taxpayer, enter the taxpayer's premises or place of business, require the owner or manager of a property to give all reasonable assistance and to answer questions, and require a taxpayer or other person to provide information or documents. Taxpayers must cooperate with auditors or face obstruction charges under S. 238 of the "Income Tax Act".