When looking at the gross annual revenues of a business that an officer reports for CRA purposes, I'm interested in how you generally verify that number to the borrower's file?

You verify it by looking at the finaincial statement or tax return.

What if the financial statement and tax return have different figures? Would you report the gross sales? Business income plus depreciation? Other?
Thanks for your help.

The regulators look for consistency in how you conider and report income. They also look at what you consider in making the decision. You might want to discuss this with the commercial lenders and decide what to do. My personal bias is in favor of finding the smallest number while being consistent. It's called playing the CRA game.

Always use the dollar amount that was used to approve the loan.

If an amount was used to approve, and you report a different amount for CRA, you open yourself to questions from examiner as to why the file data does not agree with the CRA data reported.