CRA Reassessments & Reviews

CRA Review

CRA may review your tax return before or after your Notice of Assessment and ask for documents to support something you claimed.

This may include receipts, proof of expenses, income documents or other supporting information.

Receiving a letter from CRA does not always mean something is wrong with your tax return. CRA may review information, request documents, or change a previously filed return. It is important to read the letter carefully and respond by the deadline.

Notice of Reassessment

A notice of reassessment means the CRA has changed something on a tax return that was already assessed.

The change could result in:

• A higher or lower refund

• A balance owing

• Changes to deductions or credits

• Changes to your income

• Changes to benefits

Benefits Review

CRA may review your eligibility for benefits such as CCB or other CRA-administered benefits.

They may ask for documents confirming things such as:

Marital status • Children in your care • Residency • Immigration status • Address • Spouse information

If you do not respond, your benefits may be reduced, stopped, or reassessed.

Request for Supporting Documents

CRA may ask you to provide proof for something reported or claimed on your tax return, such as:

Medical expenses • Donations • Childcare • Moving expenses • Employment expenses • Northern Residents • Tuition • Dependants • Rental expenses • Business expenses

Receiving a request does not automatically mean CRA is denying the claim. They may simply need documentation to verify it.

CRA Changed Your Tax Return?

Sometimes CRA changes a tax return because information was missing, different from CRA's records, or additional information became available after filing.

If you believe the change is incorrect, the return can be reviewed to determine whether supporting documents or another response should be submitted.

Missed the CRA Deadline?

Don't ignore the letter. Even if the response deadline has already passed, provide us with the CRA letter so we can review what happened and determine what options may still be available.