# CRA pre-assessment review: why your refund is on hold Source: https://canadataxdesk.com/after-you-file/cra-pre-assessment-review Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site Topic: After You File Last updated: 2026-09-18 > A CRA pre-assessment review is a check the CRA runs before it issues your notice of assessment, so the refund waits until the review ends. You get a letter asking for proof of specific claims, usually receipts. The CRA publishes no fixed timeline for these reviews; the fastest way through is a complete upload in My Account by the date in the letter. ## Key facts - When it happens: Before the notice of assessment - Effect on refund: No refund until the review ends - Normal online target without a review: Notice within 2 weeks - Published review timeline: None; depends on your reply - Refund interest rate, Oct to Dec 2026: 5% (non-corporate overpayments) ## What happens in a CRA pre-assessment review In a CRA pre-assessment review, the CRA stops your return before assessment and asks you to support one or more amounts. Nothing is assessed, so there is no notice of assessment, no refund and no updated benefit calculation until the reviewer is satisfied or makes a decision. This is different from a return that is simply slow. In My Account, a return waiting for a review normally stays at a status such as received or in process, and a letter appears in your mail asking for documents. If there is no letter, see our [CRA refund delay](https://canadataxdesk.com/after-you-file/cra-refund-delay) page for the other common causes. ## Why returns are selected before assessment The CRA says it selects returns for review when amounts do not match information from third parties, because of the kinds of deductions or credits claimed, because of compliance history, or at random. Pre-assessment reviews focus on income, deductions and credits the CRA wants to confirm before it pays anything out. Claims that rely on receipts the CRA never sees at filing time are natural candidates, since an electronic return carries only the totals. Think of medical expenses, child care, moving costs, support payments, tuition amounts and donations. A first-time claim or an amount much larger than in past years can also stand out. ## CRA pre-assessment review vs processing review People often mix up the two because the letters look alike. The timing is the difference, and it changes what is at stake. In a pre-assessment review the worst outcome is usually a smaller refund than you expected. A processing review happens after the refund may already be in your bank, so a denied claim can turn into a [CRA balance owing](https://canadataxdesk.com/after-you-file/cra-balance-owing) that you have to repay with interest. ## How to respond quickly The review cannot move until the CRA has what it asked for, so the calendar is largely in your hands. Aim to reply within days, not at the deadline. 1. Read the letter closely and list every item requested, including which tax year and which line. 2. Collect documents for the full amount claimed, not just part of it. A $1,450 child care claim needs receipts adding up to $1,450. 3. Upload through Submit documents in My Account using the reference number from the letter, or mail copies to the address it gives. 4. If something is lost, write a short explanation and include what you do have, such as bank statements showing the payments. 5. Keep the confirmation number and check My Account mail rather than resending the same files. The full upload rules, file limits and what to do if you need more time are on our [CRA review letter](https://canadataxdesk.com/after-you-file/cra-review-letter) page. ## How long does a CRA pre-assessment review take? There is no published CRA pre-assessment review processing time. The CRA's service standard of a notice within 2 weeks for online returns, and its targets for paper returns, explicitly exclude cases where it has to contact you for more information. Your review therefore runs on its own clock. What you can control is the gap between the letter and your reply. A complete upload the same week the letter arrives removes most of the waiting that is in your hands. A partial reply often means a second letter and another wait. ### Does the CRA pay interest while it holds your refund? Sometimes. The CRA pays compound daily interest on a refund from the latest of three dates: 30 days after the balance-due date, 30 days after you filed, or the day you overpaid. For an employee whose 2025 tax was withheld at source and who filed on 10 March 2026, the latest of those dates is generally 30 May 2026, 30 days after the April 30 balance-due date, so a review that runs into the summer can earn some interest. The non-corporate overpayment rate is 5% for October to December 2026. ## After the review When the reviewer finishes, the CRA issues your notice of assessment. If every claim was supported, it matches your return and the refund follows. If a claim was reduced, the notice explains the change and the refund is smaller, or you may owe. You can still send new documents after the assessment, and the CRA says it will look at the claim again. If you think the decision is wrong in law rather than missing proof, a formal objection is the route. See the [after you file guide](https://canadataxdesk.com/after-you-file) for how each of these steps connects. ## Common questions ### What is a CRA pre-assessment review? It is a check of specific income, deduction or credit amounts that the CRA carries out before issuing your notice of assessment. You receive a letter asking for supporting documents, and the assessment waits until the review is done. ### Does a pre-assessment review delay my refund? Yes. No refund is issued until the notice of assessment is issued, and the notice waits for the review. A fast, complete reply is the best way to shorten the delay. ### How long does a CRA pre-assessment take after I send documents? The CRA does not publish a fixed time for pre-assessment reviews. Watch the progress tracker and your My Account mail; sending the same documents again does not speed it up. ### Can I get my refund for the parts not under review? The review happens before assessment, so the return is assessed as a whole once it ends. The CRA does not describe releasing part of the refund early. ### What if I do not have receipts for a pre-assessment review? Send a written explanation with whatever other proof you have, such as bank or credit card statements, and ask the provider for duplicate receipts. Without support, the CRA may reduce or deny the claim. ## Sources - [Types of reviews (CRA)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/review-your-tax-return-cra/types-reviews.html) - [How tax returns are selected for review (CRA)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/review-your-tax-return-cra/tax-returns-selected-review.html) - [Check CRA processing times](https://www.canada.ca/en/revenue-agency/corporate/contact-information/check-cra-processing-times.html) - [Refunds (CRA)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/refunds.html) - [Prescribed interest rates, October 1 to December 31, 2026](https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q4.html)