A Canada Revenue Agency review letter is usually a request to verify one or more amounts reported on a return. A review is not automatically an audit. A clear response with the requested records can help the CRA complete its work efficiently.
Read the request before gathering documents
- Identify the tax year, line number, deduction, credit, or income amount under review.
- Record the due date and the reference or case number.
- Use the submission method listed in the letter.
- Confirm whether documents must be translated or include additional explanations.
Build a document package
Match each requested amount to the return and to supporting records. A short cover note can identify the taxpayer, tax year, reference number, and the documents included.
- Send clear, complete copies in a logical order.
- Label documents when the connection to the return is not obvious.
- Do not include unrelated personal records.
- Keep the letter, submission confirmation, and a complete copy of the response.
If records are missing
Contact the issuer, financial institution, employer, charity, medical provider, or other source promptly. If you cannot obtain a document by the response date, contact the CRA using the information in the letter and explain the situation before the deadline.
After the review
The CRA may accept the return as filed, request more information, or issue a notice of reassessment. Review any reassessment carefully and note the deadline if you disagree with the result.
When to ask for help
- The review concerns business expenses, foreign property, residency, or a significant adjustment.
- The requested records conflict with the filed return.
- The CRA proposes a reassessment you do not understand.
- You cannot meet the deadline or the issue covers several years.
Frequently asked questions
Is a CRA review the same as an audit?+
No. The CRA describes many reviews as routine checks of reported income, deductions, or credits. The letter explains the specific information requested.
What if I need more time to respond?+
Contact the CRA using the number in the letter before the deadline. Explain what is missing and ask what options are available.
Official sources
Use the government pages below to verify current instructions and requirements.
CRA: Income tax review? You've got this ↗CRA: After filing a tax return ↗Bring the notice, return, or records to a focused consultation.
No pressure and no vague promises. We will help define the issue, documents needed, and the next sensible step.