CRA Review and Audit Document Checklist
Updated
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What to gather, what to send, and what to do first
Quick answer: A free checklist for responding to a CRA review or audit letter: what to gather, what to send, and what to do first. Review letters carry response deadlines, so the order of operations matters as much as the documents themselves. No sign-up.
A document request answered completely, once, is a shorter review. How a review is handled here, or start with an enquiry.
What is in it
- First, before gathering anything — 4 items
- The documents behind the figure — 5 items
- If expenses are being questioned — 4 items
- How to package it — 4 items
- What not to do — 4 items
One page, designed to be printed and worked with a pen. Brand header, our contact details and a version date on the page.
A CRA letter is not an accusation. Most are processing reviews asking you to support one figure, settled by sending the document. Read it carefully to see which kind you have.
What does not change is that responses are judged on being complete, on time, and organized. A late or partial response invites a second, broader look. A tidy, well-referenced package usually closes the matter.
This checklist covers what to gather, how to package it, and — just as importantly — what not to volunteer. It is not a substitute for representation. If the letter proposes an adjustment, names more than one year, or asks to visit your premises, speak to a CPA before responding.
One habit is worth adopting before any letter arrives: keep the business purpose of unusual expenses written down at the time. The questions a review asks are rarely about whether a payment happened — the bank statement settles that — but about what it was for and why it was a business cost. That is the part memory does not preserve, and it is the part a reviewer is actually asking about two years later.
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Common questions about CRA Review and Audit Document Checklist
I received a CRA letter. Is it an audit?+
What actually decides how it goes?+
Should I send everything I have?+
When should I stop and get representation?+
General information, not tax advice. This checklist is a general aid for Canadian business owners. It does not account for your circumstances and does not create a professional relationship. Speak to a CPA before acting — send an enquiry.
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