A CRA review letter is not an audit — but the clock is ticking. Here is exactly what to do in the first 48 hours, which documents to send, and how to respond so a routine review doesn't turn into a reassessment and a bill.
Most CRA review letters are routine document checks after your return was already assessed. Handle it calmly and correctly and it's usually a non-event. Here's the order of operations.
A review is CRA double-checking one or two items on a return they've already assessed. It does not mean you did anything wrong, and it's far narrower than an audit.
The letter gives a date to respond — usually about 30 days. Put it in your calendar today. Missing it is the single most common way a simple review becomes a bill.
The letter names the specific line or credit under review — donations, medical, child care, moving, employment expenses, or business income. Only that item is in question.
Pull the receipts, slips, or statements that support that one claim. Not sure what qualifies? Paste your letter into our free CRA Letter Analyzer for a plain-English checklist.
Submit through CRA My Account (“Submit documents”), your rep's Represent a Client, or the fax/mail address on the letter. Quote the reference number every time.
Save a copy of everything you send and the submission confirmation number. If CRA loses a document (it happens), your proof of on-time filing is what protects you.
Every year the CRA reviews a portion of already-assessed returns to verify specific deductions and credits. This is a normal part of the self-assessment tax system — the CRA calls it a review of your tax return, and it runs through programs like the Pre-assessment, Processing, and Matching reviews. A review checks one or two items by mail. An audit is a broad, in-depth examination of your books. They are not the same thing — and getting a review letter does not mean an audit is coming.
If you don't respond by the date on the letter, the CRA will simply reassess your return without your documents — which almost always means disallowing the credit or deduction under review. You'll receive a Notice of Reassessment showing new tax owing, plus compound daily interest back to the original balance-due date. Reversing it afterward means filing an objection, which takes months. Responding on time is dramatically easier than fixing it later. If you genuinely can't gather everything in time, call the number on the letter and request an extension before the deadline passes.
Send only what supports the claim in question — clearly labelled, matching the amounts on your return:
| Item under review | What CRA typically wants |
|---|---|
| Donations | Official donation receipts with the charity's registration number |
| Medical expenses | Receipts, and prescriptions where required |
| Child care | Receipts showing the provider's name and SIN or business number |
| Employment expenses | Signed form T2200 plus supporting receipts |
| Moving expenses | Receipts, distance details, and reason for the move |
| Business / self-employment | Invoices, bank records, mileage logs, expense receipts |
Unsure which of these your letter is about? Our CRA Letter Analyzer reads the letter and gives you the exact checklist.
A simple personal-credit review you can usually handle yourself. Bring in an accountant when the review touches business or self-employment income, employment-expense claims, GST/HST, or a large dollar amount — or if you disagree with the CRA's position. The way documents are organized and framed genuinely affects the outcome, and a clean, complete response the first time avoids a back-and-forth that can drag a review toward a full audit. Swift handles CRA review and audit correspondence for Calgary individuals and businesses.
No. A review is a routine, narrow check of one or two items on a return the CRA has already assessed, handled entirely by mail. An audit is a broad, in-depth examination of your records. Most people who get a review letter are never audited.
Usually about 30 days from the date on the letter. The exact deadline is stated in the letter. If you need more time, call the number on the letter and ask for an extension before the deadline passes — the CRA is generally reasonable if you ask early.
The CRA reassesses your return without your documents and typically disallows the credit or deduction under review. You'll get a reassessment with new tax owing plus compound daily interest. It's far easier to respond on time than to reverse a reassessment through an objection afterward.
Not for a straightforward personal-credit review. Get help when the review involves business or self-employment income, employment expenses, GST/HST, a large amount, or if you disagree with the CRA. How the response is organized affects the result. Book a consultation if you're unsure.
A mix of random selection, comparison against slips the CRA already has on file, claims that differ from prior years, and claims commonly reviewed (like donations or employment expenses). Getting one doesn't mean you're flagged — it's a normal part of the system.
Paste your letter and get a plain-English explanation plus the exact document checklist for your situation.
If your review has escalated to an audit, here's how Swift represents Calgary individuals and businesses with the CRA.
Accurate T1 preparation that keeps your credits and deductions properly documented from the start.
T2 preparation and CRA correspondence for Calgary corporations, including GST/HST reviews.
Clean, CRA-ready records so that if a review ever lands, the documents are already organized and to hand.
Current federal and Alberta brackets, capital gains, and dividend tax rates in one place.
Swift Accounting reviews the letter, gathers the right documents, and responds to the CRA on your behalf — so a routine review stays routine. Calgary individuals and businesses since 2011.
