A letter from the Canada Revenue Agency (CRA) is stressful, and the first reply matters. We read what it asks for, tell you plainly what it means, prepare your response and deal with the CRA once you authorize us.
Tap the one that looks like yours. Nothing you pick is saved.
The CRA says a review is not a tax audit. It is usually a routine check that what you claimed is correct, and it can happen before or after your notice of assessment.
Reply within the time limit on the letter. If you don’t, the CRA may adjust your return and disallow the claim.
A guide only. Your letter’s own dates always come first.An audit is where the CRA closely examines your books and records. Files are picked on a risk assessment. The auditor contacts you by mail, phone or both, and says which periods are covered and where the audit will take place.
Use the dates in the notice. Required books and records must be kept, normally for at least six years, and failing to provide them is an offence.
A guide only. Your letter’s own dates always come first.During an audit, the auditor asks for books, records and explanations, often in a first “preliminary” request and then in follow-up requests for particular items.
The CRA’s audit guidance sets standard times: up to 30 days for a first records request, which can be extended by up to 60 more days.
A guide only. Your letter’s own dates always come first.If the auditor thinks a reassessment is needed, a proposal letter explains the changes and why. You are told you have 30 days to agree or disagree, before the audit is finalized.
30 days to respond. The CRA’s guidance allows up to 30 more days, and it should normally be granted for things outside your control, such as illness or a change of representative.
A guide only. Your letter’s own dates always come first.A notice of reassessment is the CRA’s formal change to a return. It can mean no change, more tax owing, or a refund. If you disagree, you have the right to object.
Objection deadlines: individuals have the later of 90 days or one year after the filing deadline. Corporations have 90 days.
A guide only. Your letter’s own dates always come first. How a notice of objection worksNot sure a letter is genuine? The CRA says to confirm it through My Account or the number on official CRA correspondence, and that it never asks for payment by e-transfer.
They sound alike and they are not. The first thing we do is tell you which one you are in, because the response is different.
The CRA says a review is not a tax audit.
The CRA closely examines your books and records.
Not sure which one you have? Send us the letter. The wording and the department that sent it usually settle it.
Six stops, in the order the CRA describes them. Swipe or scroll to see each one.
The auditor contacts you by mail, phone or both, and explains which periods are being audited and how to send documents.
You are asked for books, records and explanations, electronically where possible. Records go through the CRA’s secure services, not email.
The auditor reviews what you send, may ask questions, and can look at your personal records and those of related people.
If a reassessment looks necessary, the CRA explains why and gives you 30 days to agree or disagree.
A final letter says no change, more tax owing, or a refund. You can often get an estimate first to stop interest.
If you disagree with a reassessment you have the right to object, within the deadlines on the notice and in the CRA’s guide.
More than people expect. This is what the CRA says an auditor may examine.
Ledgers, invoices, receipts, contracts and bank statements for the periods being audited.
Where the audit calls for it, personal bank and card records.
Records of family members and other individuals or entities not being audited.
Filed returns, slips, and information from other audits or sources.
The adjustments your bookkeeper or accountant made for tax purposes.
The auditor may ask the people who enter your accounts about how the business runs.
You have both, and a professional does not take your responsibilities away.
Three phases, and you approve everything before it goes to the CRA.
We tell you plainly what kind of letter it is, what it asks for and which dates matter.
We help confirm it through your CRA account or the number on official correspondence.
With your authorization we can see your CRA account and speak with the CRA for you.
If the deadline is too tight, we ask the auditor for more time before it passes.
We pull together what was requested, nothing more, in a clear order.
Where a record needs context, we write the explanation the auditor asked for.
Documents go through the CRA’s secure services, and we keep a copy of everything sent.
Calls and follow-ups go through us, so you aren’t improvising answers.
We check every proposed change against your records and the law.
A clear reply with supporting documents, inside the 30 days or the extension we arrange.
We work with the auditor and, if needed, the team leader.
We review the outcome, and prepare a notice of objection inside the deadline if you disagree.
Start with these. We tell you exactly what your letter needs.
Missing something? Say so early. The CRA expects honest answers about what you have, and we tell you what can be supported and what can’t.
Your own letter’s dates always rule. These are the CRA’s published rules and standard timelines.
| What | The rule |
|---|---|
| Review letter | Reply by the time limit on the letter, or call the number on it to ask for more time. If you don’t reply, the claim may be disallowed. |
| First records request in an audit | The CRA’s standard is up to 30 days, with up to 60 more days possible. |
| Follow-up requests for items | Up to 15 days for readily available information, or up to 30 days if it is not, each with extra days possible. |
| Proposal letter | 30 days to agree or disagree, with up to 30 more days possible. After a missed deadline the CRA may send one follow-up and can proceed with its proposal. |
| How far back the CRA can reassess | Normally three years from your original notice of assessment for individuals, trusts and CCPCs, and four years for other corporations. It can be longer in some situations or with a signed waiver (form T2029). |
| Notice of objection, individuals | The later of 90 days from the notice and one year after the filing deadline. |
| Notice of objection, corporations and most others | 90 days from the notice. |
| Tax Court appeal after an objection | Within 90 days of the CRA’s decision, or if the CRA hasn’t decided within 90 days of your objection. |
Interest normally keeps accruing on an amount in dispute, and payments reduce it. The CRA also normally pauses collection on disputed amounts until 90 days after its decision.
These come up again and again, and each one is avoidable.
Silence rarely makes a review or audit go away. The CRA can adjust the return, disallow the claim and escalate.
Records you send can raise new questions. Send what was asked for, organized and checked.
The 30 days matter. If you don’t respond, the CRA can go ahead with its original proposal.
An offhand answer can be quoted back to you. Prepare first, or let your representative speak.
The CRA’s guidance allows extra days when circumstances are outside your control, but you have to ask before the date.
Using a tax professional does not take away your responsibility to keep records and answer the auditor.
An audit often leads to one of these, and we look at them together.
If the CRA reassesses you and you disagree, a notice of objection asks its Appeals Branch to look again. The deadline starts on the date printed on the notice.
See how an objection worksIf a reassessment brings penalties and interest caused by something outside your control, you can ask the CRA to cancel them.
See taxpayer relief helpIf you know of an error the CRA hasn’t found, correcting it first can change the penalty outcome. Once an audit has started on it, this option is closed.
See how the VDP worksA plain answer on what the letter is, what it asks for and the dates that matter.
We speak with the CRA for you once you authorize us.
The documents requested, gathered in a clear order and checked before they go.
Explanations and replies to requests and proposal letters, with supporting proof.
When more time is justified, we ask for it before the date passes.
The final notice is checked, and an objection prepared if you disagree.
The CRA decides what it asks for, what it accepts and whether it reassesses. No one can promise how an audit ends. What we promise is accurate, organized responses and honest advice at every step.
Every audit is different, so we quote each one individually, and you will know what we charge before we start. Here is what shapes the quote.
Prefer to talk it through first? Call us, or send a quote request.
Call (437) 421-7171 Request a QuoteMeet us in person at any of our four offices, or work with us by phone and video. The CRA deals with us through its secure services, so we can help wherever you live in Canada.
If you live in another province, or you are living abroad with a CRA letter to answer, we work with people across Canada by phone and video.
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Straight answers to what people ask us after a CRA letter arrives.
The CRA says a review is not a tax audit. A review is usually a routine check of specific items on a return, such as a claim or a slip that doesn’t match. An audit is a closer examination of your books and records, picked on a risk assessment, and it can reach personal records and the records of related people.
The CRA says selection is based on risk. It can come from mismatches with third-party slips, the kinds of claims on a return, your history, a comparison with similar files, information from other audits, or random selection. Being selected does not mean you did something wrong.
Use the date on your letter. For audits, the CRA’s standard times are up to 30 days for a first records request and 30 days for a proposal letter, and extra days can be granted. If you need more time, ask before the date passes.
For a review, the CRA may adjust your return and disallow the claim. In an audit, a missed deadline can lead to a follow-up request and a warning that a compliance order may be sought, and the CRA may proceed with its proposal. Failing to provide required books and records is an offence.
Yes, once you authorize them through Represent a Client or form AUT-01. We read the letter, prepare the response and speak with the CRA for you. You are still responsible for keeping your records.
Not necessarily. An on-site audit usually takes place at your home, your business or your representative’s office, and otherwise at a CRA office or by documents sent securely. If the auditor comes to you, they must show valid identification.
There is no fixed length. The CRA says it depends on the state of your records, the scope of the audit, delays from missing records and any consultation with CRA specialists. Good records and prompt answers usually shorten it.
Tell us early. We work out what exists, rebuild what we can from bank statements, slips and invoices, and say plainly what can be supported. You are expected to keep records, normally for at least six years, but honest answers about gaps are better than guesses.
If the auditor thinks a reassessment is needed, a proposal letter explains the changes and why, and gives you 30 days to agree or disagree. It is your chance to respond with documents before the audit is finalized.
You can file a notice of objection. Individuals have the later of 90 days from the notice and one year after the filing deadline. Corporations have 90 days. If the CRA confirms its decision, you can appeal to the Tax Court of Canada within 90 days of that decision.
If more tax is owing, interest runs on it, and penalties can apply depending on the findings. The auditor can often give an estimate before a notice is issued, so paying it can stop interest. Where something outside your control is involved, taxpayer relief may help.
Normally three years from your original notice of assessment for individuals, trusts and CCPCs, and four years for other corporations. That period can be longer in some situations or if a signed waiver is filed, so tell us what the letter covers.
We quote each case after a free consultation, because a short review and a multi-year audit are very different. You will know the cost before we start.
We confirm the rules on the CRA’s own pages. You can read them too:
Checked against these pages in October 2026. Rules and programs change, so we confirm the current position for your situation before we start. This page is general information, not legal advice.
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