Guides · Written by a Canadian CPA · Not legal or tax advice
Got a CRA review letter? What it is and what to do
A letter from the CRA asking for receipts or documents is usually a review — a check on one claim, not an accusation and not a new bill. Here is how to tell which kind of review you are in, what to send, and what happens after you reply.
A review letter is a document check, not a decision
Canada’s tax system runs on self-assessment: you report your income and claim your deductions and credits, and the CRA checks. Each year the CRA runs review programs to make sure that income amounts, deductions and credits on income tax and benefit returns are reported correctly and are properly supported — and during a review, it may ask for documents to support a claim. Two things follow. First, the CRA is explicit that being selected for review does not represent a tax audit. Second, the letter itself decides nothing: it is not an assessment, it does not change your return, and it does not create a balance owing. It asks for documents.
The kinds of review letters
- Pre-assessment review. The review happens before a notice of assessment is issued. The CRA is checking a claim on the return you just filed, and your assessment waits on the outcome.
- Processing review. Similar to a pre-assessment review, but it takes place after the notice of assessment has been issued — this is the post-assessment review most people mean.
- Matching. Also after the notice of assessment: information on your return is compared with information from third-party sources, such as employers or financial institutions, and you may be asked about a difference.
- Benefit review. For benefits and credits such as the Canada child benefit, the CRA sends a letter or questionnaire asking for documents to confirm the information on file is correct and up to date — for example, your marital status, where you live, and who primarily cares for your children.
Read the letter before you gather anything
The letter names the claim or information under review and lists the documents the CRA wants. Find three things on it before you do anything else: the timeframe for replying given in the letter; the reference number, which the CRA asks you to include in your reply — it appears at the upper right corner of the letter; and the address and telephone number the letter gives for replies and questions. Keep the letter itself with your records.
What the CRA typically asks for
For an income tax review, the request is for documents that support the specific claim named in the letter — the receipts and records behind the deduction or credit under review. For a benefit review, the documents confirm the facts your benefits are based on, such as marital status, residency, and primary care of children. Whatever the programme, the CRA asks that documents be clear and easy to read and cover the entire period under review. Keep a copy of everything before you send it.
How to send your reply
You can submit documents online through the “Submit documents” service in My Account, or send your reply by mail to the address provided in the letter. For benefit reviews, the CRA also accepts documents by fax, to the number provided in the letter. Whichever route you use, include the reference number from the letter so your documents reach the right file.
If you cannot get everything
Reply within the timeframe anyway, and tell the CRA what is missing. The CRA asks you to contact it — the letter gives a telephone number — if you cannot get the documents it is asking for, if you have questions, or if you need more time to reply. Silence is the risky option. If you do not reply to an income tax review, the CRA may adjust your return and your claim or deduction may be disallowed. If you do not reply to a benefit review, your benefit and credit payments may stop, and you may have to repay benefits that were previously sent to you.
What happens after you reply
The CRA reviews your documents against the claim. If they support it, the claim stands: a pre-assessment review ends with your assessment being issued, and a processing review leaves your assessment as it is. If the CRA changes your return, it does so by issuing a notice of assessment or a notice of reassessment — and that notice, not the review letter, is the document that carries objection rights and a deadline. If a change goes against you and you disagree with it, the dispute route is a notice of objection: see how to file a notice of objection in Canada. If the tax is right but penalties or interest resulted from circumstances beyond your control, the separate route is taxpayer relief.
Common questions
Is a CRA review letter an audit?
No. The CRA states that being selected for a review does not represent a tax audit. A review is a check that amounts on your return are reported correctly and properly supported, usually by asking for documents for a specific claim.
Does a review letter mean I owe money?
No. A review letter asks for documents; it does not assess tax or create a new balance. Money becomes owing only if the CRA later issues a notice of assessment or reassessment that changes your return.
What if I do not reply to a review letter?
For an income tax review, the CRA may adjust your return and your claim or deduction may be disallowed. For a benefit review, your benefit and credit payments may stop, and you may have to repay amounts already sent. If you cannot get the documents or need more time, contact the CRA — the letter gives a telephone number.
Can I file a notice of objection to a review letter?
No. Objection rights attach to a notice of assessment or reassessment, not to a review letter. Reply to the review with the documents requested. If the CRA then issues an assessment you disagree with, you can object to that assessment.
Check the official sources
Reviewed October 18, 2026. General information only; check the current instructions and your notice before filing.