REVIEWS AND AUDITS

The CRA checks returns in several ways, from automated matching to full audits. Most contacts are routine requests for receipts and do not imply wrongdoing.

TYPES OF REVIEWS

• Pre-assessment review: before the NOA is issued, the CRA asks for receipts for certain claims (such as medical expenses, tuition, child care or moving expenses). The return is held until the documents are provided.

• Processing review: after assessment, the CRA selects returns to confirm claims. If documents are not provided, the claim is disallowed and a reassessment issued.

• Matching program: the CRA compares returns against slips and other information returns and reassesses for unreported income or excess claims (such as RRSP over-deductions).

• Special assessment: based on information from sources other than the return, such as a slip received late.

• Audit: a more thorough examination of books and records, often for self-employed individuals, rental property owners and those with complex affairs. Audits can be desk audits or field audits.

RESPONDING

• Respond by the deadline in the letter, usually 30 days; request an extension if needed.

• Upload documents through My Account using "Submit documents" with the case or reference number.

• Provide clear, organised copies and a short explanation.

• Keep copies of everything submitted.

TAXPAYER RIGHTS

The Taxpayer Bill of Rights includes the right to receive entitlements and pay no more than required, the right to be treated professionally and courteously, the right to formal review and appeal, and the right to make service complaints. The Office of the Taxpayers' Ombudsperson handles service complaints that the CRA has not resolved.