Read the notice carefully
Identify the tax year, account, requested information, response deadline and contact instructions. A review letter is not necessarily a finding of wrongdoing.
Verify that the communication is genuine
Be alert to phishing and impersonation. If unsure, access CRA through official channels instead of clicking unexpected links or sharing credentials.
Gather exactly the requested records
Organize invoices, receipts, bank statements, payroll records, contracts and other evidence relevant to the questions. Keep copies of everything submitted.
Respond accurately and on time
Do not ignore the deadline or send speculative explanations. If more time is needed, contact CRA using the instructions in the letter to discuss available options.
Understand reviews versus audits
A review may ask for support for a specific claim. An audit can involve a broader examination of records and transactions. The scope and procedure depend on the particular case.
Authorize a representative when appropriate
You can authorize a tax representative to communicate with CRA on your behalf through the applicable CRA authorization process. The taxpayer remains responsible for accurate information and decisions.
Official CRA resource: Canada Revenue Agency. General information; rules and eligibility depend on the facts.