A CRA review letter requests records or explanations before the CRA confirms or changes a filed amount.
A review letter is a CRA letter asking for documents, explanations, or confirmation about amounts reported on a return or adjustment request.
This term matters because many taxpayers panic when they receive one. In practice, a review letter usually means the CRA wants more support before accepting or changing a claim. It does not automatically mean fraud, a full audit, or a final reassessment has already happened.
In Canadian tax administration, the CRA runs several review programs that may ask for supporting records. A review letter can arrive before or after a Notice of Assessment, depending on the program and the issue being checked.
The letter typically identifies the items under review and asks for documents or clarification by a stated deadline. The taxpayer may need to provide receipts, slips, schedules, or an explanation supporting what was filed or requested.
After the CRA reviews the response, the original result may be left unchanged, or the CRA may issue another communication such as a Notice of Assessment or reassessment.
CRA review-program guidance helps separate the timing:
| Review context | When it can happen |
|---|---|
| Pre-assessment review | Before a Notice of Assessment is issued |
| Processing review or matching review | After the Notice of Assessment is issued |
| Request verification | Before a Notice of Reassessment is issued on a change request |
CRA’s response guidance also gives a practical checklist for replying:
CRA guidance on review selection adds an equally important record-keeping point: taxpayers should keep receipts and other supporting tax records for at least six years, and the CRA may ask for proof beyond the original receipt, such as bank statements or cancelled cheques.
| Response item | Why it matters |
|---|---|
| Case or reference number | CRA’s online submission tools require the number from the letter so the documents reach the right program |
| Clear copies of the requested records | Illegible or incomplete uploads slow the review and can lead to follow-up requests |
| Confirmation number after online submission | It helps prove that the documents were sent |
| Quick contact if extra time is needed | CRA says the number at the bottom of the letter is the place to ask for more time |
A taxpayer claims a deduction and later receives a CRA review letter asking for receipts and supporting documents. After the records are submitted, the CRA may accept the claim as filed or change the return and issue a reassessment.
A review letter is not automatically the same as an audit.
It is also not the same as a reassessment. The letter may come before the CRA decides whether any change is needed.
It is also not something a tax preparer can simply ignore on the taxpayer’s behalf. CRA review guidance emphasizes that the taxpayer remains responsible for meeting the request and deadline.
Does a CRA review letter automatically mean the return has already been reassessed? Answer: No. It often means the CRA wants support before deciding whether any change is needed.
What should a taxpayer focus on first after receiving a review letter? Answer: The exact items being reviewed, the documents requested, and the response deadline.
The consequences of ignoring a review letter can be significant, and timelines can be short, so taxpayers should read the exact CRA request carefully and seek professional advice where the amounts or disputes are material.