Updated Checked by the Tax-Services.ca editorial team How we check
CRA review letters are requests for paper, not accusations. Reply by the date in the letter, send every document it lists, put the reference number from the top right corner on each page, and call the number at the bottom if you need more time. The CRA says a review isn’t an audit, and most of the work is gathering receipts you should already have.
What is a CRA review letter asking for?
Several programs send them. The Pre-assessment Review looks at a return before the notice of assessment goes out. The Processing Review and Request Verification programs look at something on a return already filed, often a deduction or credit. Matching programs compare what you reported with what third parties reported.
The letter names the item and lists what to send. It will say something like receipts for a claimed expense or proof of a payment. Read it twice, then underline every document it names. Anything not on the list, you leave out.
Does a letter mean you did something wrong? No. Plenty of reviews end with the claim allowed as filed. Picture Priya in Mississauga, who claimed moving expenses after a job change. The CRA writes to ask for the lease and the mover’s invoice, she sends both, and a few weeks later the assessment comes through unchanged. That’s the usual shape of it.
How do you reply to a CRA review letter?
The CRA lists three ways: scanned documents through My Account or Represent a Client, or by mail to the address in the letter. Use the letter’s reference number so the documents land with the right team. The CRA’s own instruction is to reply within the time frame indicated and include the reference number from the upper right corner. Make copies clear and readable, and keep a set for yourself.
What if a receipt is gone? Write a short explanation of what it was, when it happened, and how else you can show it, such as a bank statement or a cheque image. The CRA accepts a written explanation when the requested material isn’t available, though it may not accept the claim without proof. Don’t invent a replacement.
| Step | What the CRA page says |
|---|---|
| Deadline | Reply within the time frame in the letter |
| More time | Call the number at the bottom of the letter |
| Identify your case | Use the reference number from the upper right corner |
| Send | My Account, Represent a Client, or mail |
| Result | A letter or a notice of assessment or reassessment |
A small habit helps here. The day the letter arrives, write the due date on your calendar and set a reminder a week earlier. Then pull the documents in one sitting instead of hunting for them a little each evening.
What is at stake in a typical claim?
Put a dollar figure on it before you panic or shrug. Suppose an Ontario employee earning $60,000 claims a $1,500 deduction. Our income tax calculator shows tax falling from $8,320.50 to $7,913.97, a saving of about $407. That’s the amount the review can take back, plus any interest, if the claim doesn’t hold.
That figure tells you where to spend effort. For $407 you’d track down a missing receipt. For a larger claim you’d consider paying for help. The tax credits calculator does the same sum for a federal credit, and the tax refund calculator shows how a change moves your refund or balance.
What if you disagree with the result?
The result arrives in writing, either a letter explaining the changes or a notice of reassessment. If you think it’s wrong, you can file an objection. For an individual, the CRA gives the later of two dates: one year after the filing deadline for that return, or 90 days from the date of the notice. You have to explain why you disagree and include the facts and documents. Normally the CRA holds off collecting the amount in dispute until 90 days after it sends its decision.
Miss the objection deadline and you have one year after it to ask for an extension. Don’t count on getting one.
Mistakes people make with review letters
Ignoring the letter is the worst, because a claim that could have been supported gets disallowed by default. The reassessment arrives anyway. The next is sending everything you own. A 200-page bundle slows the file and buries the one receipt that matters. A third is missing the deadline without a word, when a phone call for more time takes five minutes and costs nothing. Call.
Also check your mailing address and representative authorization with the CRA. A letter that goes to an old address is still your problem. If you moved last year and never updated it, do that today, before the next envelope goes astray.
These rules apply to letters about personal returns. A business or corporation letter has its own program and contact number, so follow the instructions printed on it.
Where the numbers come from
The process steps, contact points and objection dates come from CRA pages on reviews of your tax return, responding to a review, and objections. The tax figures are from our income tax calculator, which uses 2026 federal and Ontario tables. Specific review deadlines vary by program, so the date on your letter governs. This site isn’t connected to the CRA or any government.
Frequently asked questions
Is a CRA review letter an audit?
No. The CRA says a return selected for review does not represent a tax audit, although a review can still change your claim.
What do I put on my reply?
The reference number from the upper right corner of the letter, plus every document the letter lists.
Can I get more time to reply?
Yes. Call the number at the bottom of the letter before the deadline.
What if I lost a receipt?
Send a written explanation and any other proof you have, such as a bank statement. Don't create a substitute.
How long do I have to object to the result?
For an individual, the later of one year after the return's filing deadline or 90 days from the date of the notice.
- How Canadian income tax works: brackets and credits
How federal and provincial Canadian income tax stack up, what marginal and average rates mean, and how credits and deductions change your bill