The short version
- A review letter asks you to prove a claim on your return, usually with receipts. CRA reviews about 3 million returns a year this way, and says plainly that a review is not an audit.
- Reply by the date in the letter, with the reference number from the top right corner. Upload documents through "Submit documents" in My Account, or mail them to the address in the letter.
- If you need more time, call the number on the letter before the deadline. Ignoring the letter usually means the claim is denied and you get a reassessment.
- Commonly reviewed: medical expenses, tuition, child care, moving costs, donations, rental and business expenses, the disability tax credit, and who lives with you (for benefits and credits).
- If CRA still disallows a claim after you respond, you can send more information or file a notice of objection.
CRA Review Letter: What Should You Do?
The envelope says Canada Revenue Agency, the letter says "we are reviewing your claim," and suddenly that $2,300 of medical expenses feels like a crime scene. Relax a notch. A review letter is CRA asking you to show your homework on one or two lines. Answered properly and on time, most end with "thank you, no change." Ignored, they end with a reassessment and a bill. Here's how to land on the first outcome.
Which Kind of Review Is It?
| Program | When | What it means |
|---|---|---|
| Pre-assessment review | Before your notice of assessment | Your refund or assessment is on hold until you answer |
| Processing review | After the notice of assessment | CRA is checking a claim it already accepted |
| Matching program | Often a year or more later | Your return doesn't match slips CRA received (a missing T4A, T5 or RRSP slip) |
| Request verification | After you ask for a change | CRA wants support for an adjustment you requested |
A matching letter about unreported slip income is different: CRA usually tells you what it plans to add and asks you to agree or explain. Check the slip in My Account before you answer; see missing tax slips and CRA says I have unreported income.
Not sure what the letter wants?
Upload it. The Document Analyzer reads which claim is under review, the deadline and the exact documents CRA asked for, and tells you what a complete reply looks like.
How to Respond
- Find three things in the letter: the claim being reviewed, the documents requested, and the deadline. Write the deadline down.
- Gather exactly what's asked. Receipts with the payee, date, amount and what it was for; proof of payment where asked; forms like a T2202 for tuition or a T2201 for disability.
- Write a short cover note listing what you're sending and explaining anything missing or unusual. Plain sentences, no essays.
- Submit with the reference number. In My Account, "Submit documents" and enter the case or reference number from the top right of the letter. Or mail copies, never originals, to the address in the letter.
- Keep a copy of everything you sent and the confirmation number.
Can't find a receipt? Ask the provider for a copy; pharmacies, daycares, schools and charities can usually reprint them. If something truly doesn't exist, explain what happened and send what you do have, such as bank or card statements.
Commonly Reviewed Claims and What to Send
| Claim | Usually requested |
|---|---|
| Medical expenses | Itemized receipts; prescriptions for some devices and treatments; insurance statements showing what wasn't reimbursed |
| Child care | Receipts with the provider's name and SIN or business number |
| Tuition | Form T2202 or the school's official receipt |
| Moving expenses | Receipts, both addresses, proof of the new job or school and the distance |
| Donations | Official donation receipts |
| Rental or business expenses | Receipts, statements, and how you split personal and business use |
| Marital status or dependants | Lease or ownership papers, utility bills, proof of who lives where |
CRA denied the claim anyway?
If CRA reassessed you after a review, the SmartFile reads the notice, checks your deadline and drafts the objection with the documents CRA ignored.
What Happens After
- Claim accepted: you get a letter, or nothing at all except your notice of assessment.
- Claim reduced or denied: you get a notice of (re)assessment showing the change, with interest on any balance. See notice of reassessment.
- You disagree: send more documents with a note, or file a notice of objection by the deadline. The objection deadline calculator works out your date.
- Missed the deadline on the letter? Send the documents anyway. CRA says it will accept new submissions and review the claim again.
Rules That Make Reviews Painless
- Keep receipts six years, organized by tax year; see which receipts to keep.
- Sign up for online mail so a review letter doesn't sit in a mailbox at your old address.
- Answer the question asked. A review of medical expenses isn't an invitation to explain your rental.
- Same claim every year? Expect the same review again, and keep the same folder ready.
A review can turn into an audit if the answers raise bigger questions; see CRA audit. If CRA asks for information in a more formal way, see CRA request for information. Everything else is on the CRA guide.
CRA Review Letter Questions
Is a CRA review the same as an audit?
No. A review checks specific claims on a return, usually by asking for receipts. An audit is a broader examination of books and records, usually for business or rental income.
How long do I have to respond to a CRA review letter?
Until the date stated in the letter. If you need more time, call the number on the letter before that date.
How do I send documents to CRA for a review?
Use Submit documents in My Account and enter the reference number from the top right corner of the letter, or mail copies to the address in the letter.
What happens if I ignore a CRA review letter?
CRA will usually deny the claim and reassess your return, adding interest to any amount owing.
Can I still send documents after the deadline?
Yes. CRA says it accepts new submissions and will review the claim again, though a reassessment may already have been issued.
Sources: CRA, Responding to us; Submitting documents online; Your tax return is being reviewed (archived CRA tax tip, source of the 3 million figure). Checked October 2026. The list of commonly reviewed claims and documents is a practical summary, not CRA's official list; the letter itself always governs what to send.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.