CRA pre-assessment review — what to send

Two letters can look almost identical and mean slightly different things. Knowing which review program you are in tells you what is at stake and how quickly you need to move.

Pre-assessment vs processing review

The CRA runs several review programs. Two account for most of the letters small business owners see:

The practical difference is timing and money. In a pre-assessment review the assessment itself is waiting, so a refund waits with it. In a processing review the money has usually already moved, and any adjustment comes back as a reassessment with a balance attached.

Why your return was picked

The CRA is explicit about this. A return may be selected because the information on it does not match what third-party sources reported, because of the types of deductions or credits claimed, because of your compliance history, or by random selection. The process is the same whether the return was filed on paper or electronically, and most returns are processed without a manual review at all — but every return is screened, and any of them can be reviewed later.

Random selection is worth sitting with for a moment. A review does not mean the CRA thinks something is wrong. It means a number needs support.

What to send

Send exactly what the letter names, and make it easy to follow. In practice that means:

• The reference number from the upper right corner of the letter on the first page of your package.
• The primary document for each item — the receipt, invoice, official slip or statement.
• Proof the money moved, where the claim depends on payment: a bank statement line or cancelled cheque.
• The calculation, where the claim is a percentage of something, such as a business-use share. A short note showing how you arrived at the figure is worth more than the raw records alone.
• A written explanation for anything you cannot produce, rather than a silent gap.

Documents can be uploaded online through My Account for individuals, or through My Business Account or Represent a Client where a corporation or an authorized representative is involved. Uploading is faster and creates a record of receipt.

If a claim is changed anyway

If the review changes your claim and you later locate the documents, that is not the end of it. The CRA accepts new submissions after a review and will look at the claim again for a possible adjustment. Beyond that, the formal route is a notice of objection, which runs on a deadline set from the date of your notice.

Keep the records that make this short

The CRA asks that income tax records, including receipts and documents supporting your claims, be kept for at least six years in case a return is selected for review. That six-year expectation is why a shoebox strategy eventually fails: the letter arrives about a year that is no longer front of mind. Our guide to record retention sets out the detail, and the mechanics of a broader examination are covered in CRA reviews and audits.

The bottom line

Identify which review you are in, note the deadline, send the named documents with the reference number, and explain anything missing. If a claim depends on a percentage, send the working as well as the receipts. Keeping clean books year-round is what makes the whole exercise a short one.

This article is general information for Canadian business owners and is current as of July 2026. It is not tax, legal or accounting advice, and it does not create a client relationship. Tax rules change and your situation is unique — please speak with a CPA before acting on anything here.