Who this is for
Anyone who filed a personal return and then received a letter from the CRA asking for documents. Common examples: medical receipts, childcare receipts, donation receipts, moving expenses, tuition, a rent or property tax amount, or proof of a dependant.
One thing most people do not realize
The CRA reviews about three million returns a year by letter, and says plainly that a review is not an audit. If you do not reply by the date in the letter, the CRA can simply remove the claim and reassess you. Replying, even with partial proof, is almost always better than silence.
A review is not an audit
The CRA’s own words: a review is not a tax audit. In most cases it is a routine check that the information on your return is correct. The CRA reviews about 3 million returns every year this way. Getting a letter does not mean you did something wrong. Many are chosen at random, or because a claim is a type the CRA checks often.
An audit is different. It is a wider examination of your records, usually for business or rental income, and it starts with a different kind of contact. If your letter uses the word audit, call us right away.
What the letter asks for
The letter names the item being checked and the documents it wants. It gives a date to reply by and tells you how to send the documents. Read it twice. It usually only wants proof of one thing.
How to reply
- Gather the documents for the full amount you claimed, not just part of it.
- Make clear, readable copies. The CRA says to include everything it asked for in one package.
- Send them the way the letter says. Most people use “Submit documents” in CRA My Account. The letter has a reference number to quote.
- Keep a copy of everything you sent and note the date.
If you need more time or cannot find a document, call the number in the letter before the date passes. The CRA says it can give more time if you ask.
What happens if you do not reply
The CRA may change your return and remove the claim. You then get a Notice of Reassessment, and you may owe tax plus interest. Replying, even with partial proof, is almost always better than silence.
Keep your records
Keep your slips, receipts and supporting documents for at least six years after you file. Reviews often come months after the refund has already arrived.
How we can help
We go through the letter with you and check exactly what is being asked. We help gather the right documents and send them. If the CRA then reassesses and we think it is wrong, we explain the options for objecting. We do not promise a particular result, and if a matter needs a tax lawyer we will say so.
Official sources
- CRA: Review of your tax return
- CRA: Income tax review? You've got this
- CRA: Your tax return is being reviewed. What happens now?
This guide is general information, not advice about your situation. It reflects the rules for the 2025 and 2026 tax years. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.