--- title: "CRA Audit Document Checklist | EverStone CPA" url: https://www.everstonecpa.com/cra-audit-document-checklist description: "A free checklist for responding to a CRA review or audit: what to gather, how to package it, what not to volunteer, and the order to do it in. Use it." type: tool updated: 2026-10-02 summary: "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." faq_count: 4 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Resources](https://www.everstonecpa.com/resources) CRA Review and Audit Document Checklist Free PDF # CRA Review and Audit Document Checklist Updated 2 October 2026 This page is print-friendly. Use your browser’s Print (Ctrl/Cmd⁠+⁠P) to keep a paper copy beside you. Part of the [free checklist library](https://www.everstonecpa.com/checklists). What to gather, what to send, and what to do first What this covers, at a glance. [Download the PDF — free](https://www.everstonecpa.com/downloads/everstone-cra-audit-document-checklist.pdf) Printable one-pager · 162KB · Version 2026-07-26 · No sign-up required **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](https://www.everstonecpa.com/cra-review-and-audit-support), or [start with an enquiry](https://www.everstonecpa.com/book-online). ## 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](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/review-your-tax-return-cra.html) 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. ## Want the updated version each year? Tax figures and filing dates move. Leave your email and we will send the refreshed copy when it changes. That is all we use it for. The download above works either way. ## Common questions about CRA Review and Audit Document Checklist **I received a CRA letter. Is it an audit?** Probably not. Most CRA letters are processing reviews asking you to support one figure. Read it carefully to see which kind you have. [Ask about your case →](https://www.everstonecpa.com/quick-question) **What actually decides how it goes?** 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. **Should I send everything I have?** No. The checklist covers what to gather, how to package it, and — just as importantly — what not to volunteer. **When should I stop and get representation?** If the letter proposes an adjustment, covers more than one year, or asks to attend your premises. The cost of advice at that point is small against the cost of an answer that widens the scope. **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](https://www.everstonecpa.com/book-online). [CRA pre-assessment review what to send](https://www.everstonecpa.com/blog/cra-pre-assessment-review-what-to-send) [Petty cash and reimbursing yourself what the CRA expects to see](https://www.everstonecpa.com/blog/petty-cash-and-owner-reimbursements-canada) [CRA reviews and audits: what actually triggers them and how to respond](https://www.everstonecpa.com/blog/cra-review-audit-small-business) [Compilation or review engagement?](https://www.everstonecpa.com/compilation-vs-review-engagement) [CRA collections what happens next](https://www.everstonecpa.com/blog/cra-collections-what-happens-next) [CRA asked for backup answering a request for information](https://www.everstonecpa.com/blog/cra-request-for-information-letter) [Your review means the world](https://www.everstonecpa.com/leave-a-review) [Year-End Document Checklist A free checklist of every document your accountant needs at year-end, grouped by where it comes from.](https://www.everstonecpa.com/year-end-document-checklist) [New Corporation Setup Checklist A free checklist for a new Canadian corporation’s first ninety days, in dependency order: registration, CRA accounts, banking, books and deadlines.](https://www.everstonecpa.com/new-corporation-setup-checklist) [Corporate tax The guide behind this checklist.](https://www.everstonecpa.com/corporate-tax-hub) [Talk to a CPA](https://www.everstonecpa.com/book-online) [All guides and resources](https://www.everstonecpa.com/resources) [Send an enquiry](https://www.everstonecpa.com/book-online) [CRA review and audit support](https://www.everstonecpa.com/cra-review-and-audit-support) ## Talk to a CPA about this One CPA, start to finish. Fixed fees in writing before work begins, and no obligation. [Get My Fixed Quote](https://www.everstonecpa.com/book-online) [Ask a Free Question](https://www.everstonecpa.com/quick-question) Email info@everstonecpa.com ★★★★★ “…He is very knowledgeable and has saved me tons in taxes by restructuring my group of companies — the best accountant I've worked with in the last 10 years, after switching from three different firms.” Matt Hildebrandt · Google review --- Source: https://www.everstonecpa.com/cra-audit-document-checklist Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online