CRA review letter: what it means and how to send documents

What a review letter is

The CRA checks a share of returns every year to confirm that claims are accurate and supported. It first tries to verify a claim from its own records. If it needs more, it contacts you or your representative by phone or in writing, asking for receipts or other documents.

The CRA says being selected for review does not mean you are being audited. A review is usually narrow: one or two claims, and a request to show the paperwork behind them.

Which review is it?

The CRA runs several review programs, and the letter usually says which one. Timing tells you a lot:

• Pre-assessment review: happens before your notice of assessment is issued. Your refund or assessment waits on it.

• Processing review: happens after your notice of assessment. Similar checks, later.

• Request verification: happens before a notice of reassessment, when you asked to change your return. The CRA checks your change is allowable and supported.

• Matching program: after assessment. The CRA compares your return with information from third parties such as employers or financial institutions.

• Refund examination, supplementary examination, special assessments and identity protection programs: these can happen before or after assessment.

Sample (synthetic): Your 2025 income tax and benefit return has been selected for review. Please send us receipts for the medical expenses you claimed on line 33099. Reference number: A12345678.

What the letter asks for

Read the request carefully. It usually names:

• The tax year

• The claim being reviewed, often by line number

• The documents the CRA wants, such as receipts, statements or forms

• The time frame to respond

• A reference number, in the upper right corner

• A phone number at the bottom of the letter

Claims that rely on receipts, such as medical expenses, donations, tuition, childcare or moving costs, depend on paperwork, so a review of one usually comes down to the receipts. Gather exactly what's asked. If the letter asks for medical receipts, include the receipts themselves and, where it helps, a short list that adds them up to the amount you claimed.

How long you have

The CRA says to reply within the time frame indicated in the letter. There isn't one standard period across all review programs, so the letter is the authority. If you need more time, the CRA says to call the number at the bottom of the letter.

How to send your documents

Online, through your CRA account

This is usually the quickest route. The CRA's steps:

1. Sign in to My Account, or Represent a Client if you're a representative.

2. Choose the option to submit documents.

3. Enter the tax year and the reference number from the upper right corner of the letter, with no spaces.

4. Upload each scanned file and add a short description.

5. Review and confirm.

6. Save the confirmation number.

The CRA's limits: up to 10 files per session, 150 MB in total, scanned at 200 dpi or lower, and each file with a unique name. Accepted formats include PDF, Word, Excel, RTF, text, JPG, TIFF and XPS.

By fax or mail

The CRA says you can also fax documents to the number in the letter or mail them to the address in the letter. Include a copy of the letter or the reference number on each page. Send copies, not originals.

If you can't find a document

Don't skip the reply. The CRA says to include a written explanation with your response, or call the number on the letter to explain. Alternatives can help, for example a bank or card statement showing a payment, or a replacement receipt from the provider. Explain what each alternative shows.

A clean reply package

• A short cover note with your name, SIN, tax year and the reference number

• A list of the documents enclosed, in the same order as the letter's request

• Each document clearly labeled, for example "Receipt 3 of 7, Northgate Physio"

• A one-line total that ties the documents to the amount claimed

• An explanation for anything missing

After you reply

The CRA reviews what you sent. If it accepts the claim, nothing changes. If it doesn't accept some or all of it, it may adjust your return, and the change would show on a notice for that year. The CRA says that if you have more information after a review has changed your claim, it will accept new submissions and review the claim again for a possible adjustment.

If you disagree with a reassessment that follows a review, CRA objection rules apply. For individuals, the deadline is the later of one year after the filing deadline or 90 days after the notice date.

Check that the letter is genuine

Scammers send fake CRA requests too. A real review letter will also be in your CRA account mail. The CRA says it doesn't use text messages or instant messaging to talk about your taxes, and its emails don't include links asking for personal or financial information. Sign in to your account directly rather than through a link.

Get help organizing your reply

A review letter is mostly about matching documents to a request. EasyToDecode, launching soon, will read your own letter, quote what the CRA asked for and the time frame it gives, and turn it into a checklist you can tick off before you upload. See how it works or join the waitlist to hear when it opens.