🇨🇦 Canada · 5 min read · Published 2026-09-07 · Updated 2026-09-07

Written by Jordan Reeves · Editorial review: automated source and figure checks (how we check this)

Sources last verified: 2026-09-07

What Do I Do if the CRA Reviews My Return?

Send what they asked for, by the date on the letter. A review is a routine request for documents supporting something you claimed, not an accusation. What matters is responding on time, because a non-response produces a reassessment removing the claim.

60-SECOND ANSWER

A CRA review is a routine document request; failing to respond by the deadline produces a reassessment removing the claim.

The answer:: Send the documents supporting the claim by the date on the letter, through the account or by the method the letter specifies.
The trap:: Missing the objection deadline after a reassessment. It is one year after the filing due date or ninety days after the notice, whichever is later.
The recommendation:: Object first and negotiate second, because filing preserves your rights and can be withdrawn if the matter resolves.

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Where the AI summary above gets this wrong

"If the CRA contacts you about your return, you are being audited."

That's surface-true. Here's what it misses:

Most contact is a review, not an audit — Reviews are routine document requests generated by matching programs, and a large share of returns get one at some point.
Non-response is treated as concession — Failing to reply by the deadline results in a reassessment disallowing the claim, without any finding that it was wrong.
Objection deadlines are short and firm — For an individual, one year after the filing due date or ninety days after the notice of reassessment, whichever is later.

→ See what a disallowed claim costs

01 What a review actually is

The Canada Revenue Agency runs several review programs that request supporting documents for amounts claimed on a return. They are generated by matching and by selection criteria rather than by suspicion, and a large proportion of returns are reviewed at some point.

Medical expenses, charitable donations and support amounts are commonly reviewed because they depend on receipts the Agency does not otherwise hold. What is being asked for is documents, not an explanation — the credit most often reviewed is in the medical expense credit.

Source: Canadian income tax rates for individuals

02 Why the deadline matters more than the merits

A review letter states a date. Not responding results in a reassessment removing the claim, and that reassessment is valid regardless of whether the claim was correct. The burden then shifts to you to have it reversed.

Where documents cannot be gathered in time, asking for an extension before the date is straightforward and usually granted. Doing nothing is what converts a routine request into a bill.

WORKED EXAMPLE · Try the numbers

Shows: what a given amount of additional taxable income costs you in tax at your marginal rate, and what you keep. Ignores: provincial surtaxes, credits that phase out with income, and any effect on income-tested benefits.

Amount ($)

Your marginal rate (%)

What you keep after tax

$6,700

At a 33% marginal rate, $10,000 costs $3,300 in tax and leaves $6,700.

Source: Canadian income tax rates for individuals

03 Objecting to a reassessment

A notice of objection must be filed by the later of one year after the filing due date for the year and ninety days after the date of the reassessment. Missing that deadline generally ends the matter, though an extension can be applied for in limited circumstances.

Filing an objection preserves your position and can be withdrawn if the issue resolves informally. Collection action on the disputed amount is generally paused for an individual while an objection is outstanding, which is a second reason to file rather than argue by telephone.

An objection is filed on a prescribed form or through the online account, and it needs the facts and the reasons rather than a legal argument. Most are resolved by an appeals officer who looks at the file afresh, which is a different person from the one who issued the reassessment.

Source: Disability tax credit (DTC)

The letter is not an accusation and the deadline is not negotiable, and people consistently get those two facts backwards. They panic about being suspected and then miss the date, which is the only part that actually decides the outcome.