CRA or Revenu Québec Review Letter: What to Do

Short answer Most CRA and Revenu Québec letters asking for documents are reviews, not audits: the agency wants proof of a deduction, credit or income amount. Reply by the date in the letter, quote the reference number, and upload documents through CRA My Account or My Business Account, or Revenu Québec’s Mon dossier. If you need more time, call the number on the letter before the deadline. If you ignore it, the claim is usually denied and you are reassessed with interest. If you disagree with a reassessment, file an objection within 90 days of the notice (individuals also have until one year after the filing due date, if later), with the CRA online or on Form T400A and with Revenu Québec online or on form MR-93.1.1. Authorize a representative with the CRA through your CRA account or Form AUT-01, and with Revenu Québec with form MR-69.

An envelope from the CRA or Revenu Québec with the words "review", "request for information" or "audit" is stressful, but most of these letters are routine. Every year both agencies check claims on a large number of returns, and most of reviews end once the right documents arrive. What turns a routine letter into a costly problem is usually silence, a missed deadline or a disorganized answer. This guide explains the types of contact, how and when to answer each one, how to get more time, what happens after, how to object if you disagree, who can represent you and how to tell a real letter from a scam. Rules and forms are current as of November 9, 2026.

What does a CRA review letter mean?

A review letter means the CRA wants to confirm that an amount on your return is correct and supported. It is not an audit. The CRA states plainly that when it selects your return for review, this does not represent a tax audit. It runs several review programs, which take place at different times:

Type of contact	When it happens	What it usually asks
Pre-assessment review	Before your notice of assessment is issued	Receipts for a deduction or credit, such as medical expenses, childcare, donations or moving expenses
Processing review	After the notice of assessment	Similar supporting documents, often for amounts claimed in prior years too
Matching program	After assessment	Explains a difference between your return and slips or information from employers, banks and other third parties
Request verification	Before a reassessment, after you ask to change a return	Proof supporting the change you requested
Refund examination and supplementary examination	Before or after assessment	A more detailed look at a refund or at income, losses and deductions
Desk audit (office audit)	Any time within the reassessment period	Books and records sent to an auditor who works from a CRA office, often outside your region
Field audit (on-site)	Any time within the reassessment period	An auditor visits your business, home or your accountant’s office and examines books, records and systems

The CRA chooses files for audit based on risk: the likelihood of errors, signs of non-compliance, comparison with similar files and information from other audits. Being selected does not mean you did something wrong.

What is a Revenu Québec "demande de renseignements"?

Revenu Québec works the same way. Many letters are requests for information or documents (demandes de renseignements) about a credit, a deduction, an income amount, source deductions or a GST/QST return. Revenu Québec also administers the GST for most Québec businesses, so a GST audit of a Québec business usually comes from Revenu Québec, not the CRA.

For tax audits, Revenu Québec describes two types: a verification done remotely from its offices, and a verification at your establishment, done in person. For an in-person audit, the auditor:

contacts you or meets you, introduces themselves and tells you which years or periods are covered;
requests the relevant information, computer files and documents, schedules a meeting and confirms it in writing with their contact information and their manager’s;
gives you the leaflet Your Rights and Obligations Regarding a Tax Audit (COM-366), an estimate of how long the audit will take and a preliminary list of points to check;
on request, shows the document signed by the minister that authorizes them to act as an auditor.

At the end, the auditor may give you a draft assessment with supporting documents and explain it. You generally have 21 days to provide new information that could change it.

How long do you have to respond to a CRA or Revenu Québec letter?

The deadline is the date printed in the letter, and it varies by program. Look for it before anything else. The rules we can confirm on official sources:

Letter	Time to respond	Source
CRA review letter (pre-assessment, processing, matching, request verification)	The time frame indicated in the letter	CRA, Responding to us
CRA audit proposal letter	30 days to agree or disagree with the proposed reassessment	CRA, RC4188
Revenu Québec draft assessment after an audit	Generally 21 days to provide new information	Revenu Québec, tax audit process
Notice of objection to a reassessment	90 days from the notice date; for individuals, also up to 1 year after the filing due date if later	CRA P148; Tax Administration Act s. 93.1.1

How do you respond to a review letter?

The CRA asks you to reply within the time frame in the letter, to the address in the letter, to include the reference number found at the upper right corner, and to send all the receipts and documents requested that apply to your situation. A response that works:

Read what is actually asked. Answer that question, for the years listed, and nothing else. Sending your whole file invites new questions.
Gather the documents. Official receipts, invoices, contracts, bank or card statements showing payment, logbooks, the T2200 or TP-64.3 form for employment expenses, and your own calculations.
Write a one-page cover letter. Your name, SIN or business number, the reference number, the year, a list of what is enclosed and a short explanation of each amount. If a receipt is missing, say so and explain what you are providing instead.
Upload online. With the CRA, you or your authorized representative can submit scanned documents through your CRA account (My Account for individuals, My Business Account for businesses) using the Submit documents service. With Revenu Québec, use Mon dossier for individuals or for businesses, or the method shown in the letter. CRA auditors are not allowed to receive records by email.
Keep copies of everything you send and the confirmation number, and never send originals unless they are specifically requested.

If receipts are not available, the CRA asks you to include a written explanation or call the number at the bottom of the letter. You can often get copies from your bank, pharmacy, daycare or supplier. A clean set of books makes this a one-hour job instead of a weekend, which is why good record keeping pays off long before any letter arrives.

Can you get an extension on a CRA review letter?

Usually, yes, if you ask before the deadline. The CRA tells taxpayers who need more time to send the information or documents to contact it at the telephone number at the bottom of the letter. Its T1 Matching Program and Pre-matching Program have their own numbers, printed on their letters. For a Revenu Québec request, call the agent or the number named in the letter. When you call:

have the letter, its reference number and your SIN or business number in hand;
explain briefly why you need more time, such as waiting for a replacement receipt or for your accountant;
ask for a specific new date, note the name of the agent and the date of the call, and confirm in writing if possible.

What happens if you ignore a CRA or Revenu Québec letter?

Nothing good. If no answer comes by the deadline, the agency decides with the information it has. In a review, that generally means the deduction or credit is denied and you receive a notice of reassessment with the tax owing plus interest, or a reduced refund. A missing answer in a matching review usually means the unreported amount is added to your income, and repeated failures to report income can bring penalties. In an audit, refusing to provide books and records is an offence, and the agencies can issue formal requirements for information.

The good news: the CRA states that if a claim was changed after a review and you later find additional documents, it will accept new submissions and review the claim again. But it is far simpler to answer the first time.

What is a notice of reassessment and what should you check?

A notice of reassessment changes a return that was already assessed. It shows the old and new amounts, the reason for the change, the balance owing and the interest. When you receive one:

Compare each change with your return and with the letters you received before it.
Check that the CRA or Revenu Québec used all the documents you sent.
Pay what you agree with to stop interest, even if you plan to object to the rest.
Note the date of the notice: the objection deadline starts from it.

The CRA can usually reassess a corporation’s return within three years of the original notice of assessment if the corporation was a Canadian-controlled private corporation at the end of the year, and within four years otherwise. Longer periods apply in some situations, such as misrepresentation.

How do you object to a CRA reassessment, and what is the deadline?

An objection asks for a formal, impartial review by the CRA’s Appeals Branch, separate from the auditor or reviewer who made the decision. The CRA’s publication P148 sets the deadlines:

Individuals (and graduated rate estates): the later of one year after the tax filing deadline for the return and 90 days from the date of the notice of assessment or determination. For a 2025 return due April 30, 2026, that means at least until April 30, 2027.
Corporations and all other cases: 90 days from the date of the notice.

To file, sign in to My Account or My Business Account and choose "Register my formal dispute", or complete Form T400A, Objection – Income Tax Act, and send it to the Chief of Appeals at your appeals intake centre. Explain the facts, the reasons and the amounts in dispute, and include supporting documents. If you missed the deadline, you can ask for an extension at the same time as you file, no later than one year after the deadline, by showing why you could not file on time. While an income tax objection is open, the CRA normally postpones collection of the amounts in dispute until 90 days after it sends its decision. That postponement does not apply to source deductions you had to withhold and remit. After the CRA decides, you can appeal to the Tax Court of Canada within 90 days.

How does an objection work with Revenu Québec?

Revenu Québec’s opposition process follows the Tax Administration Act:

Deadline: generally 90 days after the date of the notice of assessment. For an assessment under the Taxation Act, an individual or a graduated rate estate can also object within the year following its filing due date for that year (section 93.1.1).
How: online with the notice of objection service in Mon dossier (for individuals, businesses or professional representatives), by mail with form MR-93.1.1, Avis d’opposition (or form FP-159 for a GST/HST assessment issued by Revenu Québec), or by a detailed letter. Attach a copy of each notice disputed, the supporting documents (not originals) and a valid power of attorney if you are represented.
Late objection: if the 90 days have passed but not more than one year since then, you can ask in writing for an extension, explaining why you did not object on time (section 93.1.3). It is granted if you show you were unable to act and applied as soon as circumstances allowed.
Next steps: Revenu Québec reviews the assessment and cancels, confirms or changes it. If you still disagree, you can contest before the Court of Québec, within strict time limits.

Revenu Québec warns that if no reasons, relevant facts or evidence are provided, it will decide based on the file as it stands. Put your full argument in the objection, not in a later phone call.

What are your rights during a review or audit?

The CRA’s Taxpayer Bill of Rights sets out 16 rights, including the right to receive entitlements and pay no more than the correct amount of tax, to service in English or French, to a formal review and appeal, to be treated professionally, courteously and fairly, to complete and accurate information, to privacy and confidentiality, to lodge a service complaint and to be represented by a person of your choice. It also includes a Commitment to Small Business. Revenu Québec’s Charte des droits des contribuables et des mandataires sets out the right to be informed, to be heard, to be treated impartially, to quality service, to confidentiality, to be represented by the person of your choice and to complain, with specific commitments to small and medium businesses.

Your obligations are just as clear: keep adequate books and records, make all relevant paper and electronic records available to the auditor, and answer questions completely and on time. Hiring a professional does not transfer that responsibility. If an issue is not resolved with the auditor, you can contact the auditor’s team leader, whose contact information is on the CRA’s audit letters.

How do you authorize an accountant to deal with the CRA and Revenu Québec?

You can deal with the agencies yourself, but a representative who knows the file often resolves things faster. Each agency needs its own authorization:

Agency	How to authorize	Notes
CRA	Through your CRA account (the representative requests access and you confirm it), or Form AUT-01, Authorize a Representative for Offline Access	AUT-01 gives offline access (phone, mail, in person). Choose the level of access and the years.
Revenu Québec	The online service in Mon dossier, form MR-69, Autorisation relative à la communication de renseignements ou procuration (MR-69-V in English), or a handwritten letter	An authorization lets the person see your information; a power of attorney also lets them act for you. Valid until revoked (form MR-69.R) unless you set an end date.

A representative named only in a Revenu Québec objection form can act for that objection alone. A broader MR-69 is needed for anything else. For a liquidator, tutor or mandatary, Revenu Québec uses form LM-14 to record the representative. One exception to remember: in the CRA’s Special Assessments Program, requests for information are sent directly to the taxpayer, even if a representative is authorized, so forward any letter you receive to your accountant right away.

How can you tell a real CRA or Revenu Québec letter from a scam?

Scammers copy the look of CRA and Revenu Québec letters, emails and texts, and generative AI makes the copies more convincing. The CRA says it will not:

send refunds or payments by e-transfer or text message, or provide or accept payments by cryptocurrency;
demand immediate payment by Interac e-transfer, cryptocurrency, prepaid credit cards or gift cards;
threaten to deport or arrest you, or use aggressive language;
set up a meeting in a public place to collect a payment, or charge a fee to talk to an agent;
ask for personal or financial information by voicemail or email.

Official CRA web addresses start with canada.ca or end with cra-arc.gc.ca; look-alikes use extra words, hyphens or unusual endings. Revenu Québec’s advice is similar: check whether the request is authentic, don’t act right away, never disclose personal information in response to an unexpected message, and treat any text message with a clickable link as suspicious.

To verify a letter: do not use the phone number or link in it. Sign in to your CRA account or Mon dossier by typing the address yourself, and look for the same letter in your mail or messages. Or call the agency at the number on its official website. A real review letter has a reference number, a specific year and specific amounts, and never asks for payment by gift card.

Worked example: a processing review for a self-employed designer

Mélanie is a self-employed graphic designer in Montréal. In September 2026 she receives a CRA processing review letter about her 2025 return, asking for support for $9,400 of motor vehicle expenses and $3,200 of business-use-of-home expenses claimed on her T2125, with a reply date printed in the letter four weeks later. Two weeks after, Revenu Québec sends a request for the same amounts on her TP-80.

Day 1: she checks that the letters are real by finding them in her CRA account and in Mon dossier, then sends both to her accountant and signs an AUT-01 and an MR-69.
Day 3: her logbook shows 14,000 business kilometres out of 20,000, so 70% business use. Fuel, insurance, maintenance and lease receipts are in her bookkeeping file. Her home office calculation uses the area of a dedicated room, 12% of the apartment.
Day 10: the accountant uploads a cover letter, the logbook, the lease, receipts and the home office calculation to the CRA, quoting the reference number, and sends the same package through Mon dossier to Revenu Québec.
Result: the CRA accepts the vehicle expenses but reduces the home office claim because part of the internet bill was for personal use. A notice of reassessment follows with a small balance and interest. Mélanie pays it. Revenu Québec makes the same adjustment.

Had she ignored the letters, both agencies would likely have denied the full $12,600, adding federal and Québec tax, QPP contributions and interest. Our guide to self-employed deductions in Québec lists the records each expense needs.

Checklist: what to do when a letter arrives

Verify the letter in your CRA account or Mon dossier, or by calling the official number.
Find the deadline and the reference number, and put the date in your calendar.
Identify the type: review, matching, request for information, audit or reassessment.
Authorize your accountant (AUT-01 or your CRA account; MR-69 or Mon dossier).
Gather only the documents requested, for the years requested.
Write a short cover letter with the reference number and a list of enclosures.
Upload online and keep the confirmation; keep copies, not originals.
Call for an extension before the deadline if you need one.
When the notice of reassessment arrives, check it, pay what you agree with and diarize the objection deadline.
Fix the cause: missing receipts, no logbook or unreconciled books, so the next year is clean.

Common mistakes

Waiting until the last day. Replacement receipts and bank statements take time.
Answering the CRA but forgetting Revenu Québec, or the reverse. They are separate files, even for the same amounts.
Sending everything. Answer the question asked, for the years asked.
Sending originals or emailing an auditor. Upload through the secure services.
Treating a review like an audit, or an audit like a review. An audit can cover several years and your whole set of books; get help early.
Missing the objection deadline. Count 90 days from the date on the notice, not from when you opened it.
Calling the number on a suspicious message. Verify through your online account or the official website.

How we can help

We answer review letters and information requests for our clients, prepare the documents and cover letters, deal with CRA and Revenu Québec auditors as authorized representatives, and prepare objections when an assessment is wrong. If the request reveals books that are behind, our catch-up bookkeeping service rebuilds them at $95 an hour or on a flat quote, and our tax preparation and personal tax return services can correct past filings. See pricing or contact us with a copy of the letter. If you have unfiled years, read our guide to late and unfiled returns first.

Frequently asked questions

Is a CRA review letter the same as an audit?

No. A review checks specific amounts, such as a credit or deduction, and usually ends once you send the documents asked for. An audit is a closer examination of your books and records, often covering several years, done by an auditor at a CRA office or at your place of business.

How long do I have to respond to a CRA review letter?

The deadline is the date printed in the letter, which varies by program. If you need more time, call the number at the bottom of the letter before the deadline. After an audit, the CRA gives you 30 days to respond to its proposal letter, and Revenu Québec generally gives 21 days to respond to a draft assessment.

How do I send documents to the CRA or Revenu Québec?

Upload scanned documents through your CRA account (My Account or My Business Account) with the Submit documents service, quoting the reference number from the letter. For Revenu Québec, use Mon dossier for individuals or businesses, or the method shown in the letter. Do not email documents to an auditor.

What is the deadline to object to a reassessment?

For individuals, the later of 90 days from the date of the notice and one year after the filing due date for that year. For corporations, 90 days from the notice date. Revenu Québec’s general deadline is also 90 days, and individuals have the year following their filing due date for income tax assessments.

What happens if I ignore a letter from the CRA or Revenu Québec?

The agency decides with the information it has. Usually the deduction or credit is denied, or unreported income is added, and you receive a notice of reassessment with the tax owing and interest. In an audit, failing to provide records is an offence.

How do I let my accountant talk to the CRA and Revenu Québec for me?

For the CRA, confirm your accountant’s request in your CRA account or sign Form AUT-01. For Revenu Québec, use the online service in Mon dossier or sign form MR-69. An authorization lets the person see your file; a power of attorney also lets them act for you.

How can I tell if a CRA letter or text is a scam?

The CRA does not send refunds by e-transfer or text, demand payment by gift card or cryptocurrency, threaten arrest, or ask for personal information by email. Do not use the link or number in the message. Sign in to your CRA account or Mon dossier yourself, or call the number on the official website.

Can I get more time to file an objection?

Yes, within limits. Both the CRA and Revenu Québec accept an application for an extension filed no later than one year after the objection deadline, if you explain why you could not object on time. Revenu Québec requires you to show you were unable to act and applied as soon as circumstances allowed.

CRA or Revenu Québec Review Letter or Audit: What to Do (2026)