A CRA review letter usually asks you to send receipts or documents that support something you claimed on your return. It isn't an accusation. Note the deadline on the letter, gather what's asked for, and send it through CRA My Account or by mail with the reference number. If the CRA then changes your return and you disagree, you can file a notice of objection, usually within 90 days.
Why the CRA sends review letters
The CRA checks a share of returns every year, some at random and some because of a particular claim. The most common checks are:
- Pre-assessment review: before your return is assessed, the CRA asks for proof of a claim.
- Processing review: after your notice of assessment, the CRA checks a claim more closely.
- Matching program: the CRA compares your return with slips and information from employers, banks and others.
Being reviewed doesn't mean you did anything wrong. Many reviews end with no change.
First, check that it's real
Scammers copy CRA letters, calls and texts. The CRA won't ask you to pay with gift cards, prepaid cards or cryptocurrency, and won't threaten arrest. If you're unsure, sign in to CRA My Account, where your CRA mail can also appear, or call the CRA using the phone number on canada.ca, not the one in the message.
How to respond
- Find the deadline and the reference number on the letter.
- Send exactly what's asked for, such as receipts, slips or a letter explaining the claim.
- Upload the documents with Submit documents in CRA My Account, or mail them with the reference number.
- Keep copies of everything you send.
- If you need more time, call the number on the letter before the deadline.
If you don't respond, the CRA may disallow the claim and reassess your return, and you may owe tax plus interest.
If you disagree with the result
If the CRA changes your return and you disagree, you can file a notice of objection. For most individuals, the deadline is the later of 90 days after the date on the notice of reassessment, or one year after the filing deadline for that tax year. You can object online through CRA My Account.
How we help
We read the letter with you, explain what it means, gather the right documents and respond before the deadline. With your authorization, we can deal with the CRA for you.
Questions about this guide
Does a review letter mean I'm being audited?
Not necessarily. Reviews are routine checks of specific claims and are much narrower than an audit. Many end with no change to your return.
What if I've lost my receipts?
Send what you have, such as bank or credit card statements, and ask the provider for duplicate receipts. Include a short note explaining what's missing. We can help you put it together.
This guide is general information for the 2026 tax year, not advice for your situation. For help with your own taxes, book a time with TaxCorner.