To prepare for a CRA review, start with the exact letter received, its reference number, the response deadline and the documents requested. A CRA income-tax review is generally used to confirm that amounts, deductions and credits were reported correctly and can be supported. A review is not automatically a tax audit.
Respond with clear, relevant records tied to the request. If documents are unavailable, explain that fact or contact the CRA using the information in the letter. Do not create replacement records that did not originally exist.
This guide is a general response framework. The correct approach depends on the type of review, the letter’s instructions, the tax account and the taxpayer’s circumstances.
For more practical tax and recordkeeping guidance, visit the ACCPAS Insights resource centre.
The following steps explain how to prepare for a CRA review requests by verifying the letter, organizing relevant records and documenting the response.
1. Verify the letter
Confirm the taxpayer or business name, tax year, program, case or reference number, requested documents and response deadline. Read the complete letter before gathering records.
An income-tax review is not automatically an audit. CRA review programs are used to verify reported income, deductions and credits and whether the amounts can be properly supported.
If the authenticity of a personal income-tax review letter is uncertain, use the CRA contact information from an independently verified government source rather than relying solely on unexpected correspondence.
Taking time to verify the request is an important first step when you prepare for a CRA review.
2. Create a response schedule
List every requested item, its source, the person responsible for obtaining it and its current status. Record the response deadline and allow time to review the package before submission.
The CRA instructs taxpayers to reply within the time frame shown in the letter, include the letter’s reference number and provide the requested receipts or other documents that apply to the situation. Questions or requests for additional time should be directed to the telephone number provided in the letter.
A written schedule can make it easier to prepare for a CRA review deadlines without overlooking a requested item.
3. Gather only relevant support
Match each requested claim, deduction, credit or transaction with the applicable records. Possible supporting documents may include receipts, invoices, statements, agreements, calculations and correspondence.
Prepare a simple response index identifying each requested item and the document provided. Avoid including unrelated personal or business records that were not requested unless professional advice indicates they are necessary.
4. Explain unavailable records
If a requested document is unavailable, provide a factual explanation or contact the CRA using the letter’s instructions. Identify what is missing, why it is unavailable and whether alternative support exists.
The CRA advises taxpayers to include a written explanation or call the number in the letter when requested receipts or documents are unavailable.
Do not manufacture, backdate or alter a document to fill a gap.
5. Use the approved submission method
Follow the submission instructions in the letter. When eligible documents are submitted through the CRA’s secure online service, use the correct case or reference number so the documents reach the appropriate program.
The CRA’s online submission guidance states that taxpayers or authorized representatives can send requested documents through the applicable secure portal. The confirmation screen provides a confirmation number and case or reference number that should be retained.
Use only the submission method identified in the verified CRA letter or on an official Government of Canada page. Do not submit tax records through an unverified link or email address.
6. Keep a complete file
Retain the original letter, response index, submitted documents, explanations, correspondence, call notes, confirmation details and final CRA outcome together.
If a representative assists, confirm that the required authorization is active for the applicable tax account and level of access. An authorized representative may access information or act on the taxpayer’s behalf according to the authorization provided.
Maintaining one complete response file can make it easier to prepare for a CRA review follow-up or compare the final CRA response with the information submitted
Prepare for a CRA review: response checklist
Use this checklist to prepare for a CRA review and track the request, supporting records, submission details and follow-up.
Understanding these common issues can help you prepare for a CRA review without submitting incomplete, duplicated or unrelated information.
- CRA letter and account details verified
- Tax year, program and reference number recorded
- Response deadline entered in the schedule
- Each requested item listed
- Relevant supporting records gathered
- Missing documents and alternative support identified
- Written explanations prepared where needed
- Response package reviewed for relevance and readability
- Approved submission method confirmed
- Representative authorization confirmed where applicable
- Confirmation or reference numbers retained
- Final CRA response and follow-up recorded
Common CRA review response issues
A response review may identify missing information or process risks that should be addressed before submission. Common issues include:
- The response deadline not being recorded
- Records gathered without matching them to the requested items
- The wrong tax year or program account being used
- Unrelated personal or business documents included
- Missing documents left unexplained
- Calculations submitted without supporting records
- Documents uploaded without the correct reference number
- Duplicate submissions through different channels
- Submission confirmations not retained
- Representative authorization not confirmed
- A later CRA response not compared with the information submitted
- Technical or legal conclusions provided without professional review
Keep the response factual, organized and limited to the request. If the records, reporting treatment or response strategy is uncertain, obtain professional advice before submitting material information.
How ACCPAS can help
ACCPAS can help you prepare for a CRA review by organizing the letter, indexing the requested records and identifying documentation or reconciliation gaps. ACCPAS can also help assemble a clear package of available records and questions for professional review.
The objective is a factual, supportable and timely response. ACCPAS does not guarantee the result of a CRA review, and the final treatment depends on the facts, records and applicable requirements.
Received a CRA review letter and need help organizing the response?
Bring the CRA letter, filed return, supporting records, prior correspondence and list of unavailable documents or questions.
Keep the completed checklist, supporting records and submission confirmations together to prepare for a CRA review follow-up.
Sources
CRA: Review of your tax return
CRA: Responding to a request for information
CRA: Submit documents online for review programs
CRA: Submit documents online through a CRA account
CRA: Authorize a representative
