CRA Review Letter: How to Send Receipts and Supporting Documents

A CRA review letter asks you to support information on a tax return or benefit claim. It does not by itself mean that a penalty has been imposed. Start by reading which item, year and response date the letter names. Then build a reply around that request, rather than sending every financial record you own.

What does the CRA want to see?

Identify the tax year, the expense or credit under review, the case reference and the deadline. Next, list each document the officer asks for. For example, a request about a tuition claim is different from a request about medical expenses. Sending a bank statement alone may not answer a question about who provided a service or what it cost.

If the letter's meaning is unclear, use the contact route given in the verified request. Ask which evidence is missing and what period it should cover. However, do not let a question replace the response itself. Keep a note of any instruction about extra time and the name or reference connected with that instruction.

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How do you check that the letter is real?

Before sharing receipts or a SIN, sign in to your CRA account through the government website. Compare available correspondence and account details. If a message arrived unexpectedly, verify it through an official contact route rather than the phone number in an unfamiliar text. A request to pay in gift cards is not a normal document review.

Also separate the document request from a payment demand. You may need to provide evidence while another account balance remains due. The year on a receipt request does not automatically explain every amount in your account. Keep each notice with the tax period and reference it actually concerns.

How should you sort the receipts?

• Place the response letter or a short cover note first.
• Use the case reference and the tax year shown in the request.
• Group receipts by the item being reviewed.
• Check that scans show dates, amounts and the provider's details.
• Add a brief explanation where names or totals need context.

For instance, if several receipts support one total, a simple index can show which receipt belongs to each part. Do not alter the source receipts to make them match. Instead, explain any difference, such as a refund received after the original purchase. Keep your explanation factual and easy to follow.

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Where do you send the reply?

The CRA's Submit documents instructions explain how to attach files to a case or reference number. When the agency has supplied a number, use it. If the service presents a history of submissions, select the correct case before adding more files.

Next, review the attachments before submitting. Make sure you have not uploaded an empty scan, a password-protected file the service cannot open or a document for a different year. If a file fails, follow the CRA's format troubleshooting guidance. Repeatedly clicking submit does not repair a corrupt file.

What proof should you keep?

The online confirmation records the submission and its reference details. Save that details together with the files you sent. A confirmation proves that you submitted documents; it does not mean the CRA has accepted your tax claim. Watch for a later request, result or reassessment.

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If you need to follow up, name the review, date sent and confirmation number. This is clearer than asking if all your taxes are complete. Finally, read any resulting decision separately. If the agency changes your assessment and you disagree, responding to a review and formally objecting to an assessment are different processes with different requirements.

When you use an accountant, agree who will send the reply so the case does not receive two conflicting packages.