A letter from the CRA
Most CRA letters are administrative, not accusatory. The two mistakes that turn a small matter into an expensive one are always the same: ignoring the letter, and missing the deadline printed on it.
"Please send documents supporting this claim." One line was selected, often at random. Send exactly what's asked by the date given and it closes. This is not an audit.
A named auditor, a defined scope, and a request for books and records. Usually business, rental or unreported-income driven. Get representation before you start answering questions.
A changed notice with a new balance. It starts a 90-day clock to object — the most important date in the whole process.
What to do in the first week
What tends to attract a review
Deadlines and disagreement
Normally three years from the date of your original notice of assessment. That limit disappears where there's misrepresentation attributable to neglect, carelessness or wilful default — in which case there's no statutory time limit at all. Some foreign-property and non-resident situations carry extended periods of their own.
A notice of objection is due within 90 days of the date on the notice of assessment or reassessment, or one year after your filing due date, whichever is later. Start with a phone call — many adjustments come from a missing document rather than a genuine dispute — but file the objection if the date is approaching and the matter isn't resolved. Late applications for an extension are possible but discretionary, and this is where fixable problems become permanent ones.
Taxpayer relief can cancel or waive penalties and interest where circumstances were beyond your control — serious illness, a death in the family, a natural disaster, or CRA delay or error. It generally covers the last 10 years, it's discretionary, and it needs to be argued with dates and evidence rather than sentiment.
The Voluntary Disclosures Program can reduce or eliminate penalties and some interest — but only while the CRA hasn't already begun looking at you. Coming forward first is materially cheaper than being found. Get advice before you submit, because the framing of the disclosure affects the outcome.
Is it a scam?
The CRA does not demand payment by e-transfer, gift card, or cryptocurrency. It does not threaten arrest or deportation on a phone call. It does not text you a refund link, and it will not ask for your SIN, card number or passwords by email.
If a call feels wrong, hang up and sign in to CRA My Account yourself. Anything real will be waiting there — including your balance, your notices and any document requests.
We can usually tell you in one reading whether it's routine paperwork or something that needs a formal response — and there is a clock running either way.