CRA review vs audit
A review is a routine request for documentation supporting specific claims on a filed return; an audit is a broader formal examination of your books and records.
Last reviewed:
Key facts
| Category | Returns & filing |
|---|---|
| What it is | A request for documentation supporting a claim, not an audit |
| Common triggers | Medical expenses, donations, childcare, moving expenses, employment expenses |
| Response window | Stated in the letter, typically 30 days |
| If ignored | The claim is disallowed and the return reassessed |
| Authority | Canada Revenue Agency; Revenu Québec |
What it means in practice
Most CRA contact is a review, not an audit. Reviews are largely automated, target one or two lines — medical expenses, childcare, moving costs, employment expenses — and are resolved by sending the receipts. An audit is a different exercise: an auditor is assigned, the scope covers whole periods rather than single lines, and the findings can extend to other years. Sales tax and payroll audits are common for small businesses in Québec because Revenu Québec administers both. The practical difference is preparation. A review needs documents; an audit needs someone who can frame the position, control the scope, and answer only what was asked.
Answer what was asked, with the document that proves it
A review is a matching exercise, not an investigation. Most are resolved by sending the receipts or slips that support one line of the return, and being selected does not imply the CRA believes anything is wrong. The common mistakes are procedural. Sending more than was asked for invites broader questions. Sending a summary spreadsheet instead of the underlying receipts does not satisfy the request. And missing the deadline results in the claim being disallowed outright — after which the correction becomes an adjustment request or an objection, both slower than a timely reply. Québec residents can receive a parallel review from Revenu Québec on the same claim. The two are separate processes and each needs its own response.
FAQ
Does a review mean I am being audited?
I lost the receipts. What can I do?
Need this applied to your situation?
A definition only gets you so far. Talk to a Montréal CPA about what this means for your return — in English or French.