--- title: "CRA Reviewing Your T2? What the Letter Means | EverStone" url: https://www.everstonecpa.com/cra-letter-t2-review description: "A CRA corporate tax review letter, decoded: what is being checked, what to send, what not to volunteer, and the order to do it in. Ask a CPA free." type: service-or-info updated: 2026-10-02 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 T2 review letter CRA letters, decoded # CRA is reviewing your corporate return. *Here is what that means.* Updated 2 October 2026 **Quick answer:** A [T2](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return.html) review letter asks for support for specific lines on a filed corporate return — usually expenses, credits, or a figure that does not match their slips. It is a document request, not an audit, and a good response usually ends it. Note its deadline first. What you send, and what you do not volunteer, decides how long this runs. [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?service=other#enquiry-form). The order to work through it in. ## What a review is, and is not The CRA matches returns to the slips, elections and filings it holds; when something does not line up, or a claim is one they routinely verify, it asks for the documents behind the number. A review means showing your work on named lines. It is not an accusation or an [audit](https://www.everstonecpa.com/blog/gst-hst-audit-what-cra-checks), which is broader, with different rules. ## Read the letter for these four things - **The reference number** — every response has to quote it, or it lands in a queue unattached to your file. - **The specific lines or claims named** — the review is limited to these. Answering what was asked, fully, is the whole job. - **The response deadline** — the letter states it. If the records cannot be assembled in time, an extension can be requested *before* it passes, not after. - **Where to respond** — usually online through My Business Account, which timestamps the submission. ## What to send, and what not to volunteer Send exactly what supports the named lines — invoices, agreements, account ledgers, proof of payment — legible and organized by line. Never the whole year unasked: wider responses invite wider questions. Precision is compliance; volume is exposure. ## If the number was actually wrong Sometimes the review is right. If the claim was overstated, saying so beats defending it, and for wider problems the [Voluntary Disclosures Program](https://www.everstonecpa.com/blog/voluntary-disclosures-program-canada-fixing-past-returns) may matter. Decide with an accountant before responding. ## What happens after you respond The CRA accepts the support, reassesses, or follows up. A reassessment you dispute can go through the formal [objection process](https://www.everstonecpa.com/blog/cra-notice-of-objection-how-to-file), with its own deadline from the reassessment date. A T2 review asks for the working papers behind a line, and they exist or they do not — [corporate returns prepared with the backup already assembled](https://www.everstonecpa.com/corporate-tax-accountant-abbotsford) is how they come to exist. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=other#enquiry-form)[Ask a Free Question](https://www.everstonecpa.com/quick-question) General information, not tax advice. A letter’s own wording and dates govern — confirm anything that affects a decision by [sending us an enquiry](https://www.everstonecpa.com/book-online?service=other#enquiry-form). ## Common questions about CRA T2 review letter **Is a review letter the same as an audit?** No. A review asks for documents supporting named lines on a filed return, and ends when the support is accepted. An audit is a broader examination of books and records. Reviews are routine and high-volume; handling one well usually keeps it a review. [Ask about your case →](https://www.everstonecpa.com/quick-question) **What if I miss the deadline in the letter?** The CRA can deny the claim and reassess. If the deadline is close, send what you have and say what follows, or request an extension before the date passes. **Should I call the CRA before responding?** Calling can clarify what a confusing request means, and the letter carries a contact number for that. What a call cannot do is replace the written response — always answer through the stated channel so there is a record. **Can EverStone handle the response for me?** Yes — with an authorization on file, a CPA can correspond with the CRA on the corporation’s behalf: read the letter, assemble the support, and respond through the proper channel. The first look at the letter is part of our reply to your enquiry. ## Related reading [Where CRA letters actually arrive: the portal](https://www.everstonecpa.com/cra-my-business-account) [CRA asked for backup — answering a request for information](https://www.everstonecpa.com/blog/cra-request-for-information-letter) [CRA review and audit support](https://www.everstonecpa.com/cra-review-and-audit-support) ## Other CRA letters, decoded Not sure which letter you have? [Start with the full list](https://www.everstonecpa.com/cra-letters) and match what yours says. One letter often follows another. These cover the ones owner-managers see most. [CRA pre-assessment review what to send](https://www.everstonecpa.com/blog/cra-pre-assessment-review-what-to-send) [Your personal return is under review. Owner-managers: read this first.](https://www.everstonecpa.com/cra-letter-t1-review) [An instalment reminder arrived. Is it actually right?](https://www.everstonecpa.com/cra-letter-instalment-reminder) [T4 mismatch](https://www.everstonecpa.com/cra-letter-t4-mismatch) [Demand to file](https://www.everstonecpa.com/cra-letter-demand-to-file) [Should be GST-registered](https://www.everstonecpa.com/cra-letter-gst-registration) --- Source: https://www.everstonecpa.com/cra-letter-t2-review Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online