TORONTO, June 25, 2026 – Starting in April 2026, the Canada Revenue Agency expanded its post-assessment review of individual income tax and benefit returns into a year-round process. Taxpayers who have already filed their returns, received a Notice of Assessment, or claimed deductions and tax credits should continue checking their CRA accounts and mail. If they receive a request for additional documents and do not respond by the deadline stated in the letter, the related claims may be denied, potentially reducing a refund, resulting in a reassessment or creating a tax balance owing.
A post-assessment review occurs when the CRA verifies specific income, deductions, tax credits or benefit eligibility after completing its initial assessment and issuing a Notice of Assessment. Being selected for review is not the same as undergoing a formal tax audit and does not necessarily mean the taxpayer made an error.
The CRA says that when the information already available is insufficient to confirm a claim, it may contact the taxpayer or an authorized representative by telephone or in writing. The agency may request receipts, tax slips, proof of payment or other supporting documents.
The deadline for submitting documents is not automatically 30 days in every case. Some CRA contact letters provide a response period of 15 or 30 days, depending on the item being reviewed and the contents of the letter. Taxpayers should follow the exact deadline stated in the notice rather than calculating it from the approximate date on which they received the letter.
Taxpayers who use a CRA online account may first receive an email notification advising them that new correspondence is available. They should sign in to their CRA account directly to review the letter, the tax item involved, the reference number and the required submission method. Personal tax documents should not be sent through ordinary email.
When submitting information through an online CRA account, taxpayers should use the document submission function and enter the case or reference number shown in the letter. After completing the submission, they should keep the confirmation number, submission date and copies of all documents provided for future reference.
Anyone unable to obtain all required documents before the deadline should call the telephone number listed at the bottom of the CRA letter, explain the situation and request additional time. If receipts or other proof have been lost, the taxpayer may submit a written explanation, and the CRA will decide whether to accept it based on the information available in the case.
If a taxpayer does not respond, the CRA may complete the review using the information already available and disallow deductions or tax credits that cannot be supported by documents. An expected refund may be reduced, and a previously issued assessment may be adjusted through a reassessment.
If the CRA changes an item on the return after completing the review and the taxpayer later finds additional supporting documents, the information can still be submitted with a request for the agency to reconsider the claim.
Now that post-assessment reviews are being conducted throughout the year, receiving a refund or Notice of Assessment does not mean the return for that tax year will not be reviewed again. People whose returns were prepared by accountants or tax preparers should also confirm whether review letters will be received by the taxpayer or the authorized representative, so that the request is not overlooked by both parties.（LJI by Yuanyuan）
