A letter from the Canada Revenue Agency asking for information can feel like a warning shot. For many people, the first instinct is panic — followed quickly by the urge to put the letter back in the envelope and deal with it later. But a CRA Request for Information is one of the most routine letters the agency sends, and it is almost always resolvable quickly if you respond correctly and on time.
This guide walks you through exactly what the letter means, why you received it, what documents you need to send back, what happens if you ignore it, and when you should consider getting professional help.
What Is a CRA Request for Information?
A Request for Information (sometimes called a "review letter" or "verification letter") means CRA wants to verify one or more items on your tax return before finalising it — or as part of a post-assessment review program. It is not an audit. The CRA conducts audits separately, and they involve a much more extensive examination of your financial records over an extended period.
A Request for Information is simply CRA saying: "We noticed this item on your return. Before we accept it, can you show us the supporting documentation?" Most of these letters are resolved within a few weeks once you respond with the right documents. According to the CRA's service standards, they aim to complete 85% of individual income tax reviews within 60 days of receiving all requested documents.
Why Did CRA Send You This Letter?
There are several common triggers for a Request for Information, and understanding which one applies to you will help you gather the right documents faster.
Rental income or expenses If you reported rental income and claimed expenses against it — mortgage interest, repairs, insurance, property management fees — CRA may want to verify that those expenses are legitimate and correctly calculated. They'll typically ask for lease agreements, bank statements showing mortgage payments, and receipts for claimed expenses. CRA's rental income review programs run annually and select returns based on statistical risk scoring.
Self-employment income and expenses Self-employed Canadians frequently receive these letters. CRA may want to verify that your business income is complete and that your expense claims are supported by proper documentation. Common requests include invoices, bank statements, expense logs, and vehicle mileage records. CRA cross-references self-employment income reported on T2125 schedules against GST/HST returns where applicable.
Medical expense claims Medical expenses are one of the most frequently reviewed items on Canadian tax returns. CRA requires official receipts from registered healthcare practitioners. A credit card statement showing a payment to a clinic is generally not sufficient on its own — you need the receipt showing what was paid, when, to whom, and for what service. Eligible expenses are defined under Section 118.2 of the Income Tax Act.
Moving expense deductions If you moved at least 40 kilometres closer to a new place of work or school and claimed moving expenses, CRA may ask you to prove the distance and provide receipts for the move itself — including moving company invoices, travel costs, and temporary accommodation. The 40-kilometre rule is measured as the shortest normal route between your old and new home.
Charitable donation credits CRA has strict rules about charitable receipts. Only donations made to registered Canadian charities qualify, and the receipt must include the charity's CRA registration number, the date, the amount, and a description of the donation. Donations to foreign charities, crowdfunding campaigns, or unregistered organizations do not qualify. You can verify whether an organization is a registered charity using the CRA Charities Listings.
Home office expenses Employees who claimed home office expenses must have a completed T2200 (Declaration of Conditions of Employment) signed by their employer, in addition to receipts for the expenses claimed. The T2200 must specifically authorize the employee to work from home and require them to pay their own expenses. CRA may ask for both the T2200 and supporting receipts for internet, utilities, and office supplies.
RRSP or pension contributions In some cases, CRA will ask you to confirm RRSP contributions that don't match the records submitted by your financial institution. Your contribution receipts from the institution will resolve this quickly. Note that RRSP contributions made in the first 60 days of the calendar year can apply to either the current or previous tax year — mismatches often arise from contributions made in January or February.
Employment insurance or benefit repayment CRA may request information related to EI repayment clawbacks if your net income exceeded the threshold for the year. This is particularly common for claimants whose income varied significantly during the benefit period.
What the Letter Will Ask You to Do
A CRA Request for Information is usually structured clearly. It will:
- Identify your name, social insurance number, and the tax year being reviewed
- List the specific lines or schedules on your return that are being verified
- Tell you exactly what documents you need to provide
- Give you a deadline — typically 30 days from the date of the letter (not the date you received it)
- Provide a fax number, mailing address, and often an online submission option through CRA My Account
Read the letter closely. Note the deadline. Then work backwards from that date to figure out how much time you realistically have to gather documents.
Real-world example: Marcus, a freelance graphic designer in Toronto, received a CRA Request for Information in April asking him to verify $14,200 in business expenses claimed on his 2023 T2125 schedule. The letter was dated April 3 and gave him until May 3 to respond. He gathered his invoices, bank statements, and a mileage log, organized them by expense category, and uploaded everything through CRA My Account on April 22. He received confirmation within three weeks that CRA had accepted all his expenses.
Step-by-Step: How to Respond
Step 1: Note the deadline immediately
Write it in your calendar and set a reminder five days before it arrives. If you realize you won't be able to gather everything in time, call the number on the letter before the deadline and ask for an extension. CRA will usually grant 15–30 additional days if you ask proactively and explain why — but they are far less sympathetic if you miss the deadline and call afterward.
Step 2: Gather exactly what CRA asked for
Only send what was requested. Sending additional documents you weren't asked for can sometimes open up new questions. Sending less than was requested will delay your file or result in the deduction being denied outright.
Here's a quick reference guide:
| What CRA Is Reviewing | What to Send |
|---|---|
| Employment expenses | Signed T2200 + itemised receipts |
| Rental income/expenses | Lease agreements + bank statements + receipts |
| Medical expenses | Official practitioner receipts with registration numbers |
| Charitable donations | Official CRA-registered receipts with registration number |
| Moving expenses | Distance calculation + all invoices from the move |
| RRSP contributions | Contribution receipts from your financial institution |
| Business income/expenses | Invoices, bank statements, expense log |
| Home office | T2200 + receipts for internet, utilities, office supplies |
| Vehicle/mileage | Mileage log showing dates, destinations, and business purpose |
Step 3: Organise and label your documents
If you're sending multiple receipts, label them clearly. For example: "Medical receipt — Dr. Okafor — $420 — March 15, 2023." If you're submitting online, organise files into clearly named folders before uploading (e.g., "Medical Expenses," "Business Expenses — Invoices").
If you're mailing documents, make photocopies of everything before sending. Never send originals — CRA will not return them, and originals are impossible to replace.
Step 4: Choose your submission method
CRA accepts documentation through three channels:
- CRA My Account (online) — Go to "Submit documents" and reference the letter number. This is the fastest method and generates a confirmation receipt with a timestamp you can save. Find it at canada.ca/cra-login.
- Fax — Use the number printed on your letter. Fax submission creates a timestamp record, though confirmation is not automatic. Follow up by phone if you don't hear back within 30 days.
- Mail — Send to the address on the letter via tracked mail (Canada Post Xpresspost or registered mail). Allow 10–14 business days for delivery. Keep your tracking number until the matter is resolved.
Step 5: Follow up if you don't hear back
If you submitted your documents but haven't received an update within 30 days, call CRA at 1-800-959-8281 (individuals) or 1-800-959-5525 (businesses). Have your SIN, the letter's reference number, the date you submitted, and your submission method ready when you call.
CRA's target is to complete most document reviews within 60 days of receiving all requested materials. If the review is taking longer, a follow-up call is appropriate.
What If You Can't Find the Documents?
Losing receipts happens. Here are your options depending on the situation:
- Bank and credit card statements may be accepted as supporting evidence for some expense types — particularly for items where the nature of the payment is clear from the statement description. They are typically considered secondary to official receipts.
- Contact the service provider — Doctors, clinics, physiotherapists, and charities can often issue duplicate receipts. Most regulated healthcare practitioners are required to maintain records for a minimum of 10 years.
- Call your financial institution for duplicate RRSP contribution receipts. Most institutions can provide these within a few business days.
- Employer HR or payroll department can reissue a signed T2200 if the original was lost.
- Statutory declaration — In rare cases where no other evidence is available, CRA may accept a sworn written statement, but this is unusual and not guaranteed. It works best for low-value expenses where the overall pattern of claiming is consistent.
If you genuinely cannot provide documentation for a claimed expense, that expense will almost certainly be disallowed. You may then file a Notice of Objection if you believe the denial is incorrect — but having no receipts significantly weakens your position.
What Happens If You Ignore the Letter?
Ignoring a CRA Request for Information is never a good strategy. If you don't respond by the deadline, CRA will automatically:
- Disallow the deduction or credit that was under review — with no warning and no opportunity to explain
- Issue a Notice of Reassessment reflecting a higher tax balance
- Begin charging compound daily interest on any new balance owing, calculated from the original payment due date for that tax year
The longer you leave it unaddressed, the larger the balance grows. If the balance remains unpaid after repeated notices, CRA's collections division can garnish wages, freeze bank accounts, or register a lien against property.
The good news is that responding promptly and with the right documents typically resolves the matter completely — with no penalties, no interest, and no further action.
Common Mistakes to Avoid
1. Sending more than CRA asked for. Volunteering additional financial records beyond the specific request can inadvertently raise new questions. Answer exactly what was asked, nothing more.
2. Missing the date on the letter vs. date received. The deadline runs from the date printed on the letter — not the postmark or the date you opened it. A letter dated March 1 that sat in your mailbox until March 10 still has a March 31 deadline.
3. Submitting documents without a cover letter. Always include a brief cover note that identifies your name, SIN, tax year under review, and the reference number from the letter. This ensures your documents are matched to your file correctly.
4. Assuming a single response will always close the file. CRA may follow up with additional questions after reviewing your first submission. This is normal for complex expense claims. Be prepared to respond again if needed.
5. Not keeping copies of everything you submitted. Print or save a copy of every document you sent and the confirmation receipt from My Account. If CRA claims they didn't receive something, you'll need proof of what was submitted.
When to Hire a Tax Professional
Most CRA Requests for Information can be handled independently, especially when the request involves straightforward items like RRSP receipts or a single category of expenses. However, consider engaging a CPA or tax representative if:
- The amount at stake is significant — if the deduction under review is worth more than $2,000–$3,000 in taxes, professional fees are likely worth it
- CRA is reviewing multiple items at once — this may indicate a broader review that could escalate
- The letter uses audit language — phrases like "pre-assessment review" or "field audit" suggest a different and more serious process than a standard document request
- You're self-employed with complex expenses — vehicle logs, home office calculations, and mixed-use assets are common dispute areas
- You've already missed the deadline — a tax professional can sometimes negotiate an extension after the fact, but this is not guaranteed
The CRA's Taxpayer Bill of Rights gives you the right to professional representation at any stage of a review or audit. A CPA or tax lawyer can communicate with CRA on your behalf and ensure your interests are protected throughout the process.
How CRA Navigator Can Help
CRA letters are written in a formal, bureaucratic style that can make them genuinely difficult to interpret. Which deduction are they actually questioning? What exactly do they mean by "supporting documentation"? Is this urgent or routine?
CRA Navigator reads your specific letter and gives you a plain-English breakdown of exactly what's being reviewed, what documents you need to gather, your precise deadline, and a step-by-step action plan so you know exactly what to do and in what order.