# CRA review letter: what it means and how to answer it

Source: https://canadataxdesk.com/after-you-file/cra-review-letter
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: After You File
Last updated: 2026-09-18

> A CRA review letter asks you to prove an amount you reported or claimed, usually by sending receipts or slips. It is a routine check, and the CRA states it is not an audit. Reply by the date in the letter, quote the reference number, and upload your documents through Submit documents in My Account. If you do not reply, the CRA can deny the claim and reassess.

## Key facts

- Is it an audit?: No; the CRA says a review is not a tax audit
- Deadline: The date printed in your letter
- Fastest way to reply: Submit documents in My Account
- Upload limits: Up to 10 files per session, 150 MB total
- Keep records for: At least six years

## What is a CRA review letter?

A CRA review letter is a request for proof. The CRA assesses most returns by computer first so notices go out quickly, then checks selected claims afterwards against receipts, third-party slips or a spouse's return. The letter names the tax year, the line or claim being checked, the documents it wants and a date to reply.

Returns are picked for several reasons, according to the CRA: amounts that do not match slips from employers and banks, the type of deduction or credit claimed, your past compliance history, and pure random selection. Getting a letter does not mean the CRA thinks you did something wrong.

> **Check that the letter is real:** A genuine review letter also appears in your My Account mail. The CRA does not ask for payment by gift card, prepaid card or cryptocurrency. If anything feels off, compare it with our [CRA letter scam](https://canadataxdesk.com/cra-account/cra-letter-scam) checklist before sending anything.

## CRA review letter vs audit

A review is narrow. It focuses on one or a few specific amounts, is handled by correspondence, and usually ends once you send the requested documents. The CRA's review page states plainly that a review does not represent a tax audit. Audits are a separate and much deeper examination with their own process.

In practice, the difference shows in the scope of what is asked. A review letter might want medical receipts totalling the $3,100 you claimed on line 33099. An audit looks at books and records across the whole return or business. If a review letter asks only for receipts for one claim, you are dealing with a review.

## Types of CRA reviews

The CRA runs eight review programs for individual returns. The name of the program, or the timing of the letter, tells you whether your notice of assessment is on hold or whether a reassessment could follow.

| Program | When it happens | What it checks |
| --- | --- | --- |
| Pre-assessment Review | Before the notice of assessment | Income, deductions and credits you claimed |
| Processing Review | After the notice of assessment | The same kinds of amounts, once assessed |
| Request Verification | Before a notice of reassessment | Whether your change request is allowable and supported |
| Matching | After the notice of assessment | Your return against third-party slips and your spouse's return |
| Refund Examination | Before or after assessment | That the correct refund is issued |
| Supplementary Examination | Before or after (re)assessment | Income, losses and deductions needing detailed examination |
| Special Assessments | Before or after assessment | Trends and situations needing a deeper review |
| Identity Protection Services | Before or after assessment | High-risk accounts and suspected identity theft |

CRA review programs for individuals

A letter that arrives before your notice of assessment is covered in detail on our [CRA pre-assessment review](https://canadataxdesk.com/after-you-file/cra-pre-assessment-review) page, because it freezes the refund until you reply.

## How to respond to a CRA review letter, step by step

A complete first reply is the single biggest factor in how fast a review closes. Send everything the letter lists at once rather than in pieces.

1. Find the reference or case number in the upper right corner of the letter and note the reply date.
2. Gather every document listed. For a missing receipt, write a short explanation and include other proof, such as a bank statement or cancelled cheque.
3. Scan each document at 200 dpi or lower, as PDF or JPG where possible.
4. Sign in to My Account (or Represent a Client, for an authorized representative) and select **Submit documents**.
5. Enter the tax year and the case or reference number with no spaces, so the files reach the right program.
6. Upload up to 10 files in one session, adding a short description to each, then confirm.
7. Save the confirmation number with a copy of what you sent.

### Worked example: a medical expense review

Say the letter asks you to support $3,100 of medical expenses on line 33099 of your 2025 return. You have pharmacy printouts for $1,900, a dental receipt for $800, and a physiotherapy clinic that has closed, so the last $400 has no receipt. Upload the two sets of receipts, add your credit card statements showing the three physiotherapy payments, and include a one-paragraph note explaining that the clinic closed and naming the dates and amounts.

That reply gives the reviewer everything in one pass. If the CRA accepts only the $2,700 backed by receipts, the change to your credit is modest: with 2025 net income of $50,000 the 3% threshold is $1,500, so the claim drops from $1,600 to $1,200 and the federal credit falls by $58 at the 14.5% rate. Knowing the stakes helps you decide how much effort a missing receipt deserves.

### Replying by mail

You can mail copies to the address printed in the letter instead. Put the reference number on every page and keep the originals. Mail is slower and gives you no instant confirmation, so upload online if you can.

### File formats the upload accepts

The CRA's online portal accepts .pdf, .doc, .docx, .xls, .xlsx, .rtf, .txt, .jpg, .jpeg, .tif, .tiff and .xps files, up to 150 MB per submission. A representative needs level 2 authorization to upload for a client.

## CRA review letter deadline and extensions

There is no single deadline for every review. The reply date is set in your letter, and that is the date that counts. If you cannot meet it, for example because a clinic needs time to reprint receipts, call the number at the bottom of your letter before the date passes and ask for more time.

If the date passes with no reply, the CRA can finish the review with what it has. For a claim it cannot verify, that usually means reducing or denying the claim and issuing a notice of reassessment. On a $3,100 medical claim, losing the credit could mean a new [CRA balance owing](https://canadataxdesk.com/after-you-file/cra-balance-owing) with interest.

## After you respond: processing time and outcomes

The CRA does not publish a single processing time for reviews. Its service standards for returns exclude cases where it has to contact you for more information, so the clock depends on the program, the season and how complete your reply was. Watch the progress tracker and your My Account mail rather than sending the same documents twice.

- **Claim accepted:** the file closes. If the review happened before assessment, your notice of assessment follows.
- **Claim changed:** you receive a notice of reassessment explaining the change, with any refund or balance.
- **New documents later:** the CRA says it accepts new submissions after a claim is changed and will look at it again.

### If you disagree with the result

Start by sending any extra proof you have. If the CRA still refuses and you believe it applied the law incorrectly, you can file a formal objection, generally within 90 days of the date on the notice. The steps are on our [notice of reassessment](https://canadataxdesk.com/after-you-file/notice-of-reassessment) page, and the whole post-filing sequence is mapped in the [after you file guide](https://canadataxdesk.com/after-you-file).

## Step by step

1. **Read the letter.** Note the reference number, the claim being checked, the documents requested and the reply date.
2. **Gather proof.** Collect every listed receipt or slip, or write an explanation with alternative proof for anything missing.
3. **Scan the documents.** Scan at 200 dpi or lower in an accepted format such as PDF or JPG.
4. **Upload in My Account.** Use Submit documents, enter the tax year and reference number, upload up to 10 files and confirm.
5. **Track the outcome.** Save the confirmation number and watch My Account mail for the decision or a reassessment.

## Common questions

### Why did I get a review letter from the CRA?

The CRA selects returns when amounts do not match third-party slips, when certain deductions or credits are claimed, because of past compliance history, or at random. It is a check on specific amounts, not an accusation.

### Is a CRA review the same as an audit?

No. The CRA states that a review is not a tax audit. A review asks for proof of specific amounts by correspondence, while an audit examines records in much more depth.

### How long do I have to respond to a CRA review letter?

Use the reply date printed in your letter. If you need more time, call the number at the bottom of the letter before that date and ask for an extension.

### What happens if I ignore a CRA review letter?

The CRA can decide the review without your documents, which usually means reducing or denying the claim and sending a notice of reassessment. Any resulting balance collects interest.

### How do I send documents to the CRA for a review?

Use Submit documents in My Account, enter the tax year and the reference number from the letter with no spaces, and upload up to 10 files. You can also mail copies to the address in the letter.

### Can I send documents after the CRA changed my claim?

Yes. The CRA says it accepts new submissions after a claim is adjusted and will review the claim again for a possible adjustment.

## Sources

- [Review of your tax return by the CRA](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/review-your-tax-return-cra.html)
- [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)
- [Responding to us (CRA)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/review-your-tax-return-cra/responding-us.html)
- [Submitting documents online (CRA)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/review-your-tax-return-cra/submitting-documents-electronically.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)